Drawback entitlement on CKD/SKD exports affirmed where components form the complete product, subject to documentary evidence and safeguards. All Industry and Brand Rates of duty drawback are available for goods exported in CKD, SKD or unassembled condition where the components together constitute the complete article, consistent with the General Rules for Interpretation treating unassembled articles as included in the tariff heading; exporters must furnish adequate evidence that components form the complete export product, and authorities should issue Public Notices and Standing Orders for guidance.
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.
Drawback entitlement on CKD/SKD exports affirmed where components form the complete product, subject to documentary evidence and safeguards.
All Industry and Brand Rates of duty drawback are available for goods exported in CKD, SKD or unassembled condition where the components together constitute the complete article, consistent with the General Rules for Interpretation treating unassembled articles as included in the tariff heading; exporters must furnish adequate evidence that components form the complete export product, and authorities should issue Public Notices and Standing Orders for guidance.
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