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 for specified imports are substituted under the customs valuation framework, effective 11 August 2026. The prescribed values remain unchanged for crude palm oil, refined and other palm oil, crude and refined palmolein, soybean oil, brass scrap and areca nuts. Tariff values are also prescribed for eligible gold and silver imports, including specified gold bars, coins and findings, and specified silver forms, medallions and coins, subject to the stated exclusions for postal, courier and baggage imports where applicable. These values apply for customs valuation of the covered goods.
Tariff values for specified imports are substituted under the customs valuation framework, effective 11 August 2026. The prescribed values remain unchanged for crude palm oil, refined and other palm oil, crude and refined palmolein, soybean oil, brass scrap and areca nuts. Tariff values are also prescribed for eligible gold and silver imports, including specified gold bars, coins and findings, and specified silver forms, medallions and coins, subject to the stated exclusions for postal, courier and baggage imports where applicable. These values apply for customs valuation of the covered goods.
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