Declaration requirement for cashew kernels mandates full product details on Bills of Entry, non compliance may attract penalty. Imports of cashew kernels under tariff headings 080132 and subheadings must include a declaration of full description in Bills of Entry, specifying processing characteristics, product type, grade, size (count/454 g), colour, origin and any other importer parameters; the unit code from the Customs Tariff Act First Schedule must be recorded in the quantity field; incomplete descriptions or incorrect unit codes will be examined on first check and assessed after amendment, and amendments for non compliance will attract customs penalty provisions under Section 117 of the Customs Act, 1962.
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Declaration requirement for cashew kernels mandates full product details on Bills of Entry, non compliance may attract penalty.
Imports of cashew kernels under tariff headings 080132 and subheadings must include a declaration of full description in Bills of Entry, specifying processing characteristics, product type, grade, size (count/454 g), colour, origin and any other importer parameters; the unit code from the Customs Tariff Act First Schedule must be recorded in the quantity field; incomplete descriptions or incorrect unit codes will be examined on first check and assessed after amendment, and amendments for non compliance will attract customs penalty provisions under Section 117 of the Customs Act, 1962.
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