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        Import by post by 100% EOU - Recommendation for Ad-hoc exemption

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        Duty-free import by post for 100% EOUs: ad-hoc exemptions possible on detailed advance requests. Imports by post by approved 100% EOUs are not normally eligible for the referenced duty exemption, but the Ministry of Finance may grant discretionary ad-hoc exemptions where genuine difficulties prevent sea/air import. EOUs must submit advance requests with full description, quantity and value for individual consideration.
                          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.

                                Duty-free import by post for 100% EOUs: ad-hoc exemptions possible on detailed advance requests.

                                Imports by post by approved 100% EOUs are not normally eligible for the referenced duty exemption, but the Ministry of Finance may grant discretionary ad-hoc exemptions where genuine difficulties prevent sea/air import. EOUs must submit advance requests with full description, quantity and value for individual consideration.


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