Duty exemption for non-reusable packing material allows clearance into domestic tariff area subject to safeguards. Packing material accompanying duty free imports from Free Trade Zones may be cleared into the Domestic Tariff Area without duty where such material is not durable or suitable for repeated use; durable or re useable items remain liable to duty. Collectors must ensure the material is genuinely non reusable by implementing safeguards to prevent abuse, and a report on the procedure is to be submitted after six months.
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 exemption for non-reusable packing material allows clearance into domestic tariff area subject to safeguards.
Packing material accompanying duty free imports from Free Trade Zones may be cleared into the Domestic Tariff Area without duty where such material is not durable or suitable for repeated use; durable or re useable items remain liable to duty. Collectors must ensure the material is genuinely non reusable by implementing safeguards to prevent abuse, and a report on the procedure is to be submitted after six months.
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