Presentation of bill of entry replaces physical warehouse removal as the trigger for home-consumption customs treatment. The amendment substitutes the prior requirement of physical withdrawal from a warehouse with the presentation of a bill of entry for home consumption as ... Summary
Presentation of bill of entry replaces physical warehouse removal as the trigger for home-consumption customs treatment.
The amendment substitutes the prior requirement of physical withdrawal from a warehouse with the presentation of a bill of entry for home consumption as the operative trigger for home-consumption treatment in clause (b) of section 15(1) of the Customs Act, thereby shifting the statutory focus to the customs clearance documentation process.
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