Additional customs duty on narcotic drug imports prompts administrative guidance and trade notification for compliance. An additional duty of customs at sixteen percent ad valorem is imposed on imports of codeine phosphate and other narcotic drugs, with an enclosed communication from the Tax Research Unit providing administrative guidance; trade bodies and customs agents are asked to publicise the notice and follow the instructions when declaring and clearing affected consignments.
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Provisions expressly mentioned in the judgment/order text.
Additional customs duty on narcotic drug imports prompts administrative guidance and trade notification for compliance.
An additional duty of customs at sixteen percent ad valorem is imposed on imports of codeine phosphate and other narcotic drugs, with an enclosed communication from the Tax Research Unit providing administrative guidance; trade bodies and customs agents are asked to publicise the notice and follow the instructions when declaring and clearing affected consignments.
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