Interest on Wrongful Input Tax Credit is mandatory where excess transitional credit was retained and later reversed, and related objections were rejec...
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Simultaneous loading and scanning of two 20 ft. containers on a single trailer is permitted at all JNCH container scanners to facilitate trade and container movement. Where a container not originally selected for scanning is loaded with a selected container, both containers must be scanned at the Drive-Through Scanner, while only the selected container is scanned at the Mobile Scanner. Image analysis officers must isolate the subject container where possible, and containers should be positioned to allow Customs bottle sealing if suspicion arises. If sealing is not possible, the EIR slip must be marked "Not sealed by Customs" and stakeholders must ensure seal integrity until CFS receipt and verification.
Simultaneous loading and scanning of two 20 ft. containers on a single trailer is permitted at all JNCH container scanners to facilitate trade and container movement. Where a container not originally selected for scanning is loaded with a selected container, both containers must be scanned at the Drive-Through Scanner, while only the selected container is scanned at the Mobile Scanner. Image analysis officers must isolate the subject container where possible, and containers should be positioned to allow Customs bottle sealing if suspicion arises. If sealing is not possible, the EIR slip must be marked "Not sealed by Customs" and stakeholders must ensure seal integrity until CFS receipt and verification.
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