Composite customs duty assessment for mixed goods allows separate valuation, highest-rate charging, and accessory linkage rules. Goods consisting of a set of articles are charged to customs duty by reference to the applicable method of assessment. Quantity-based articles are charged accordingly, value-based articles are charged at the same rate if uniform and otherwise at the highest applicable rate, and non-dutiable articles follow the rate applicable to value-based dutiable articles. Accessories, spare parts, and maintenance or repairing implements may be charged at the same rate as the principal article if prescribed conditions are met. Separate assessment applies where satisfactory value evidence is produced or otherwise available.
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.
Composite customs duty assessment for mixed goods allows separate valuation, highest-rate charging, and accessory linkage rules.
Goods consisting of a set of articles are charged to customs duty by reference to the applicable method of assessment. Quantity-based articles are charged accordingly, value-based articles are charged at the same rate if uniform and otherwise at the highest applicable rate, and non-dutiable articles follow the rate applicable to value-based dutiable articles. Accessories, spare parts, and maintenance or repairing implements may be charged at the same rate as the principal article if prescribed conditions are met. Separate assessment applies where satisfactory value evidence is produced or otherwise available.
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