Waiver of interest: interest is accessory to the principal, so re-exported warehoused goods are no longer eligible for waiver. The Board adopts the principle that interest is accessory to the principal and has no independent existence, removing warehoused goods subsequently re-exported from the list of cases eligible for interest waiver; paragraph 2(xii) of the 1993 guidelines is deleted and waiver-consideration timings for the remaining eligible categories are revised, with two later-added categories renumbered and all other guidelines left unaltered.
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Provisions expressly mentioned in the judgment/order text.
Waiver of interest: interest is accessory to the principal, so re-exported warehoused goods are no longer eligible for waiver.
The Board adopts the principle that interest is accessory to the principal and has no independent existence, removing warehoused goods subsequently re-exported from the list of cases eligible for interest waiver; paragraph 2(xii) of the 1993 guidelines is deleted and waiver-consideration timings for the remaining eligible categories are revised, with two later-added categories renumbered and all other guidelines left unaltered.
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