Petroleum product imports under CTH 27101951-27101990 now require representative sampling and CRCL testing with limited exceptions. Representative sealed samples of petroleum consignments in the specified tariff range must be drawn and sent to CRCL for testing; assessing officers may require testing where classification is doubtful. Exceptions allow final or provisional second-check assessment when importer demonstrates manufacturer/actual-user status and uploads a valid Previous Test Report (not older than six months) or where AEO Tier 2/3 holders submit PTRs or original manufacturer certificates covering standardized test parameters. Facilitation is denied on specific intelligence, suspicion of mis-declaration, or system interdiction; clearance depends on verification of test reports and regulatory compliance.
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.
Petroleum product imports under CTH 27101951-27101990 now require representative sampling and CRCL testing with limited exceptions.
Representative sealed samples of petroleum consignments in the specified tariff range must be drawn and sent to CRCL for testing; assessing officers may require testing where classification is doubtful. Exceptions allow final or provisional second-check assessment when importer demonstrates manufacturer/actual-user status and uploads a valid Previous Test Report (not older than six months) or where AEO Tier 2/3 holders submit PTRs or original manufacturer certificates covering standardized test parameters. Facilitation is denied on specific intelligence, suspicion of mis-declaration, or system interdiction; clearance depends on verification of test reports and regulatory compliance.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
