International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Tariff values under the customs valuation notification are restated for edible oils, brass scrap, gold, silver and areca nuts by substituting Tables 1 to 3. The notification preserves the existing tariff values for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap, gold and silver entries, and areca nuts, while also clarifying the covered forms and exclusions for gold and silver, including gold findings and specified silver forms. The amended tables take effect from 30 June 2026.
Tariff values under the customs valuation notification are restated for edible oils, brass scrap, gold, silver and areca nuts by substituting Tables 1 to 3. The notification preserves the existing tariff values for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap, gold and silver entries, and areca nuts, while also clarifying the covered forms and exclusions for gold and silver, including gold findings and specified silver forms. The amended tables take effect from 30 June 2026.
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