Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Tariff values for specified edible oils, brass scrap, gold and silver are substituted for customs valuation purposes from 16 July 2026. The revised values cover crude and refined palm oil and palmolein, crude soya bean oil, and brass scrap on a per-metric-tonne basis. Separate tariff values apply to eligible gold and silver imports, specified gold bars, coins and findings, and specified silver forms, medallions and coins, subject to the stated exclusions and conditions. The tariff value for areca nuts remains unchanged.
Tariff values for specified edible oils, brass scrap, gold and silver are substituted for customs valuation purposes from 16 July 2026. The revised values cover crude and refined palm oil and palmolein, crude soya bean oil, and brass scrap on a per-metric-tonne basis. Separate tariff values apply to eligible gold and silver imports, specified gold bars, coins and findings, and specified silver forms, medallions and coins, subject to the stated exclusions and conditions. The tariff value for areca nuts remains unchanged.
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