Customs exemptions for gold dore bar imports require strict...

Customs exemptions for gold dore bar imports require strict fulfilment of every condition in each applicable notification and import licence. Requirements relating to bar weight and purity, together with packing lists and assay certificates issued by the mining company, cannot be met by supplier-issued substitutes. Concurrent claims for a licence-linked exemption and a nil-duty exemption for least developed country imports likewise require independent compliance, including an authentic certificate of origin rather than one based only on export declarations and control records. Non-compliance rendered the goods prohibited, led to confiscation, and sustained the customs duty demand and penalties against the importer, its directors and the Customs Broker.