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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...
Imported charging cases for hearing aids were held classifiable as parts and accessories of hearing aids under Tariff Item 9021 90 10, not as static converters or battery chargers under Tariff Item 8504 40 30. The Department failed to displace the importer's declared classification because the goods did not contain a battery, rechargeable power pack, or AC-to-DC conversion mechanism, and their sole principal use was with hearing aids. As the goods had been assessed and examined without concealment, invocation of the extended period of limitation was unsustainable. Confiscation, redemption fine, and penalty were therefore also set aside.
Imported charging cases for hearing aids were held classifiable as parts and accessories of hearing aids under Tariff Item 9021 90 10, not as static converters or battery chargers under Tariff Item 8504 40 30. The Department failed to displace the importer's declared classification because the goods did not contain a battery, rechargeable power pack, or AC-to-DC conversion mechanism, and their sole principal use was with hearing aids. As the goods had been assessed and examined without concealment, invocation of the extended period of limitation was unsustainable. Confiscation, redemption fine, and penalty were therefore also set aside.
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