Project import assessment requires timely registration of specific import contracts before clearance or duty payment for re-exported exhibition goods.

Project import assessment under Heading No. 98.01 applies only to goods imported against specific contracts registered with the appropriate Custom House in accordance with regulation 5. The contract must be registered before clearance for home consumption. Where goods are cleared without duty subject to re-export for approved fairs, exhibitions, demonstrations, seminars, congresses or conferences, registration must be completed before duty is paid.

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