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of <h1>Imported Goods for Vessels or Aircraft Can Be Warehoused Duty-Free Under Section 85 of Customs Act 1962</h1> Under Section 85 of the Customs Act, 1962, imported goods intended to be supplied as stores to vessels or aircraft can be warehoused without being assessed for import duty. This is contingent upon the importer submitting a declaration stating the goods' intended use. Upon receiving this declaration, the proper customs officer may authorize the warehousing of these goods without duty assessment.
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