Customs duty parity applies to compulsory imported accessories and parts when supplied without separate charge with the principal article. Imported accessories, spare parts and maintenance or repairing implements may be charged at the same customs duty rate as the principal article when ... Summary
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Customs duty parity applies to compulsory imported accessories and parts when supplied without separate charge with the principal article.
Imported accessories, spare parts and maintenance or repairing implements may be charged at the same customs duty rate as the principal article when imported with it. The treatment depends on the proper officer being satisfied that such items are compulsorily supplied with the article in the ordinary course of trade and that no separate charge is made, their price being included in the article's price.
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