TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Clarification on Anti-Dumping Duties for CFL Imports from China & Hong Kong: Complete Units, Not Just Parts. Rule 2(a) Applies.</h1> The circular addresses the misinterpretation of anti-dumping duties on Compact Fluorescent Lamps (CFL) imported from China and Hong Kong. It clarifies that anti-dumping duties apply to complete CFLs, not just parts or components, as per Customs Notification No.138/2002. However, if CFLs are imported in Completely Knocked Down (CKD) or Semi Knocked Down (SKD) conditions, they should be classified and assessed as complete articles under Rule 2(a) of the General Interpretative Rules. Consequently, anti-dumping duties should be levied on CFLs imported in CKD/SKD conditions, whether in one lot or part shipments. Pending assessments should be finalized accordingly.
TaxTMI 