Weight basis for customs duty: use transactional weight if sale by weight, otherwise packing weight unless actual net weight proved. Where a commodity is sold on a weight basis, the transactional weight determines duty liability; where not sold by weight, the normal weight in the invoice or packing specification is the basis for levy; however, if the importer produces adequate proof of the actual net weight, the actual weight shall be used for assessing customs duty.
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.
Weight basis for customs duty: use transactional weight if sale by weight, otherwise packing weight unless actual net weight proved.
Where a commodity is sold on a weight basis, the transactional weight determines duty liability; where not sold by weight, the normal weight in the invoice or packing specification is the basis for levy; however, if the importer produces adequate proof of the actual net weight, the actual weight shall be used for assessing customs duty.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
