Customs duty exclusion: specified tariff subheadings are not eligible for the reduced duty rate and prior rates apply. Customs duty amendment excludes certain alcoholic beverage subheadings from a previously prescribed concessional duty rate, reinstating the prior basic ad valorem rates for those tariff headings. Importations permitted at the concessional rate before the amendment must be reported to the Tax Research Unit by the specified deadline to record affected consignments.
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.
Customs duty exclusion: specified tariff subheadings are not eligible for the reduced duty rate and prior rates apply.
Customs duty amendment excludes certain alcoholic beverage subheadings from a previously prescribed concessional duty rate, reinstating the prior basic ad valorem rates for those tariff headings. Importations permitted at the concessional rate before the amendment must be reported to the Tax Research Unit by the specified deadline to record affected consignments.
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