Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Container Freight Stations in the JNCH jurisdiction are authorised to allow part delivery of cargo once a Bill of Entry has been granted Out of Charge by the RMS Facilitation Centre. Importers are no longer required to obtain separate permission from the AC/DC, Docks for part delivery of such OOC cargo. The measure is intended to ease trade and reduce physical interface between trade and Customs, while CFSs must maintain appropriate records of all part deliveries.
Container Freight Stations in the JNCH jurisdiction are authorised to allow part delivery of cargo once a Bill of Entry has been granted Out of Charge by the RMS Facilitation Centre. Importers are no longer required to obtain separate permission from the AC/DC, Docks for part delivery of such OOC cargo. The measure is intended to ease trade and reduce physical interface between trade and Customs, while CFSs must maintain appropriate records of all part deliveries.
Note: It is a system-generated summary and is for quick reference only.