Import of second hand capital goods: freely importable without a specific licence; customs accept importer declaration distinguishing from remanufactured goods. Import of second hand capital goods is freely importable and not subject to the restriction on remanufactured goods; customs requiring a specific licence for second hand capital goods is incorrect. Customs may accept an importer's declaration at clearance stating the goods are second hand and not remanufactured, enabling clearance under the free category.
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.
Import of second hand capital goods: freely importable without a specific licence; customs accept importer declaration distinguishing from remanufactured goods.
Import of second hand capital goods is freely importable and not subject to the restriction on remanufactured goods; customs requiring a specific licence for second hand capital goods is incorrect. Customs may accept an importer's declaration at clearance stating the goods are second hand and not remanufactured, enabling clearance under the free category.
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