Custom duties on Disposal of unused items brought againt nil Custom duties

[prabhakar thakur]

1. This is reference to how much Custom duties (%)to be paid for some unused new item to be disposed which was brought under Essentiality Certificate ( custom duty free).

2. whether on used or scrap items custom duties to be paid prior to disposal if yes then how much (%). The amount will be on original purchase prices or scrap price.

Item brought from Doha & China.

Please advise relevant notification.

AI Summary

Customs duty on disposal of duty free imports: clarify liability, valuation basis and pre disposal payment requirement. Whether customs duty must be paid on disposal of goods imported duty free under an Essentiality Certificate, including if duty is required before disposal and whether valuation for assessment is the original purchase price or the scrap/market value, and request for relevant customs notifications governing duty liability, valuation and procedural regularisation.