Liability for pilfered imports: custodian in custody must pay duty at rate prevailing on import manifest delivery. The amendment makes the person in whose custody imported goods remain after unloading in a customs area liable to pay duty if those goods are pilfered ... Summary
Liability for pilfered imports: custodian in custody must pay duty at rate prevailing on import manifest delivery.
The amendment makes the person in whose custody imported goods remain after unloading in a customs area liable to pay duty if those goods are pilfered while under their custody, measured at the duty rate prevailing on the date an import manifest or import report is delivered to the proper officer under section 30 for the arrival of the conveyance.
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