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Social Welfare Surcharge on imports cleared against MEIS/SEIS duty credit scrips is discussed where Basic Customs Duty is exempt under the relevant customs notifications. The note explains that the surcharge is calculated on the aggregate customs duties payable, rather than on a notional Basic Customs Duty. Accordingly, where the exemption reduces aggregate customs duty payable to nil, no Social Welfare Surcharge arises. It records that this approach was applied to imports of Synthesis Menthol and resulted in the challenged demands being set aside with consequential relief.
Social Welfare Surcharge on imports cleared against MEIS/SEIS duty credit scrips is discussed where Basic Customs Duty is exempt under the relevant customs notifications. The note explains that the surcharge is calculated on the aggregate customs duties payable, rather than on a notional Basic Customs Duty. Accordingly, where the exemption reduces aggregate customs duty payable to nil, no Social Welfare Surcharge arises. It records that this approach was applied to imports of Synthesis Menthol and resulted in the challenged demands being set aside with consequential relief.
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