Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Once a fully facilitated Bill of Entry has been granted Out of Charge by the RMS Facilitation Centre, importers need not seek separate Customs permission to convert delivery from DPD-CFS to DPD-DPD. Shipping lines and terminals may act on the importer's request and effect the conversion, reflecting that Customs responsibility for the cargo ceases after OOC. The dispensation applies only where the Bill of Entry is fully facilitated and any cargo selected for scanning is not found suspicious. It does not apply where examination or scanning was required but not completed before OOC. Earlier intimations under the 2017 notice will not prevent action on a later conversion request.
Once a fully facilitated Bill of Entry has been granted Out of Charge by the RMS Facilitation Centre, importers need not seek separate Customs permission to convert delivery from DPD-CFS to DPD-DPD. Shipping lines and terminals may act on the importer's request and effect the conversion, reflecting that Customs responsibility for the cargo ceases after OOC. The dispensation applies only where the Bill of Entry is fully facilitated and any cargo selected for scanning is not found suspicious. It does not apply where examination or scanning was required but not completed before OOC. Earlier intimations under the 2017 notice will not prevent action on a later conversion request.
Note: It is a system-generated summary and is for quick reference only.