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

Clarification sought on customs duties for disposing of unused duty-free imports under Essentiality Certificate; original price vs. scrap value? A user inquired about the applicable customs duties for disposing of unused items initially imported duty-free under an Essentiality Certificate. They seek clarification on whether customs duties are required for both unused and scrap items before disposal, and if so, the applicable percentage and whether it should be calculated based on the original purchase price or the scrap value. The items in question were imported from Doha and China. The user requests guidance on relevant notifications or regulations governing these duties.