Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Advance ruling was barred for roasted areca nuts because their classification had already been upheld by the High Court and no new facts were presented; the application was therefore disallowed without a merits ruling. Roasted walnuts subjected to severe heat treatment were distinguished from dried nuts, as roasting materially changes moisture, colour, appearance and flavour. Because Chapter 8 does not contemplate roasting, the walnuts fall under Heading 2008 and are classified as other roasted nuts and seeds under CTI 2008 19 91. Preferential customs duty is available only where the importer proves origin to the competent customs officer under the applicable origin rules and the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020.
Advance ruling was barred for roasted areca nuts because their classification had already been upheld by the High Court and no new facts were presented; the application was therefore disallowed without a merits ruling. Roasted walnuts subjected to severe heat treatment were distinguished from dried nuts, as roasting materially changes moisture, colour, appearance and flavour. Because Chapter 8 does not contemplate roasting, the walnuts fall under Heading 2008 and are classified as other roasted nuts and seeds under CTI 2008 19 91. Preferential customs duty is available only where the importer proves origin to the competent customs officer under the applicable origin rules and the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020.
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