Self-assessment obligation: importers must declare anti-dumping duty applicability when filing Bills of Entry or face penalties. Importers and Customs House Agents must accurately self-assess and declare the leviability of Anti-dumping Duty when filing online Bills of Entry; failures detected in audits to declare and pay applicable anti-dumping duties for certain imported chemicals may attract penal action under the Customs Act, and any implementation difficulties should be reported to the Commissioner.
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.
Self-assessment obligation: importers must declare anti-dumping duty applicability when filing Bills of Entry or face penalties.
Importers and Customs House Agents must accurately self-assess and declare the leviability of Anti-dumping Duty when filing online Bills of Entry; failures detected in audits to declare and pay applicable anti-dumping duties for certain imported chemicals may attract penal action under the Customs Act, and any implementation difficulties should be reported to the Commissioner.
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