TaxTMI 
TaxTMI 
What does the "Actual User Condition" phrase means.Can a raw material imported under Actual User Condition be used to manufacture a finished product to be sold to a final customer?
Actual User Condition
08 Aug 2013 
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Actual user condition restricts import of inputs to end users, permitting manufacture and sale of finished goods but limiting transfers.
The Actual User Condition limits importation to persons who will use imported goods themselves; importers must evidence user status. Industrial and non industrial actual users are defined by the nature of own use. Raw materials imported under the condition may be used to manufacture finished goods which can be sold, but the imported inputs cannot be freely transferred without prior permission of the relevant authority, who requires reasons, transferee details, import documents, and terms of transfer. Where authorisation is required, only the Actual User may import unless the condition is waived. (AI Summary)
The Actual User Condition limits importation to persons who will use imported goods themselves; importers must evidence user status. Industrial and non industrial actual users are defined by the nature of own use. Raw materials imported under the condition may be used to manufacture finished goods which can be sold, but the imported inputs cannot be freely transferred without prior permission of the relevant authority, who requires reasons, transferee details, import documents, and terms of transfer. Where authorisation is required, only the Actual User may import unless the condition is waived. (AI Summary)