Warehousing without duty assessment for stores supplied to vessels or aircraft on importer declaration. Imported goods entered for warehousing may be permitted to be warehoused without assessment to duty where the importer declares that the goods are intended to be supplied as stores to vessels or aircraft without payment of import duty under the Chapter. The facility depends on the importer's subscribed declaration and the proper officer's permission, and it allows warehousing without duty assessment at that stage.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Warehousing without duty assessment for stores supplied to vessels or aircraft on importer declaration.
Imported goods entered for warehousing may be permitted to be warehoused without assessment to duty where the importer declares that the goods are intended to be supplied as stores to vessels or aircraft without payment of import duty under the Chapter. The facility depends on the importer's subscribed declaration and the proper officer's permission, and it allows warehousing without duty assessment at that stage.
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