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Differential customs duty on wind turbine assemblies: enforce parts nil rate only for manufacturers; prevent CKD reclassification. The circular warns of attempts to import complete wind operated electricity generators, including second hand units, in CKD form to wrongfully obtain the nil rate available for specified parts intended for manufacturers, and directs customs authorities to enforce the prescribed differential duty treatment between complete units and parts and to prevent circumvention by reclassification.
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Differential customs duty on wind turbine assemblies: enforce parts nil rate only for manufacturers; prevent CKD reclassification.
The circular warns of attempts to import complete wind operated electricity generators, including second hand units, in CKD form to wrongfully obtain the nil rate available for specified parts intended for manufacturers, and directs customs authorities to enforce the prescribed differential duty treatment between complete units and parts and to prevent circumvention by reclassification.
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