All Industry Rates of Duty Drawback: amendments clarify classification, implement transitory replication, and allow retrospective supplementary claims. The All Industry Rates of Duty Drawback 2011-12 have been amended to resolve classification disputes by replicating entries under additional tariff headings and inserting Note 3A, while retaining existing entries with matched rates and value caps. Clarifications include four digit alignment with the Customs Tariff, classification rules for parts/components, MUV/SUV and leather garments (60% leather threshold), the general incompatibility of All Industry Rates with Advance Licence obligations with brand rate alternatives, and retrospective effect from 1 October 2011 with allowance for supplementary drawback claims.
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All Industry Rates of Duty Drawback: amendments clarify classification, implement transitory replication, and allow retrospective supplementary claims.
The All Industry Rates of Duty Drawback 2011-12 have been amended to resolve classification disputes by replicating entries under additional tariff headings and inserting Note 3A, while retaining existing entries with matched rates and value caps. Clarifications include four digit alignment with the Customs Tariff, classification rules for parts/components, MUV/SUV and leather garments (60% leather threshold), the general incompatibility of All Industry Rates with Advance Licence obligations with brand rate alternatives, and retrospective effect from 1 October 2011 with allowance for supplementary drawback claims.
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