Amount of duty per unit need not be stated for invoices with varied item prices when total duty is shown. Where a single invoice contains multiple items with different prices but attracting the same duty rate, it is unnecessary to insist on stating the amount of duty per unit in the specified invoice entries because those entries will not match; however, the invoice must always state the total amount of duty paid both in words and figures.
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.
Amount of duty per unit need not be stated for invoices with varied item prices when total duty is shown.
Where a single invoice contains multiple items with different prices but attracting the same duty rate, it is unnecessary to insist on stating the amount of duty per unit in the specified invoice entries because those entries will not match; however, the invoice must always state the total amount of duty paid both in words and figures.
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