Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
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Circular mandates additional qualifiers for import/export declarations of synthetic or reconstructed diamonds effective 01.12.2024 to improve assessment and facilitate clearance. Importers/exporters must declare method used for producing these diamonds - Chemical Vapour Deposition (LGD001), High Pressure High Temperature (LGD002), or Other (LGD003) under CTHs 71042110, 71042120, 71049110, 71049120. Providing this information enhances assessment quality, avoids queries, and increases trade facilitation. Public notice to guide trade must be issued. Difficulties in implementation to be reported to the Board.
Circular mandates additional qualifiers for import/export declarations of synthetic or reconstructed diamonds effective 01.12.2024 to improve assessment and facilitate clearance. Importers/exporters must declare method used for producing these diamonds - Chemical Vapour Deposition (LGD001), High Pressure High Temperature (LGD002), or Other (LGD003) under CTHs 71042110, 71042120, 71049110, 71049120. Providing this information enhances assessment quality, avoids queries, and increases trade facilitation. Public notice to guide trade must be issued. Difficulties in implementation to be reported to the Board.
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