Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
Para 2.88(a) of the Handbook of Procedures 2023 is amended to add the India-United Kingdom Comprehensive Economic and Trade Agreement to the of FTAs, and Para 2.91(e) is amended to allow Certificates of Origin under India-UK CETA and India-EFTA TEPA to be obtained on the basis of exporter self-declaration, as well as through authorised agencies. The amendment simplifies origin certification for covered exporters by recognising self-declaration as an additional mode for issuance of the Certificate of Origin.
Para 2.88(a) of the Handbook of Procedures 2023 is amended to add the India-United Kingdom Comprehensive Economic and Trade Agreement to the of FTAs, and Para 2.91(e) is amended to allow Certificates of Origin under India-UK CETA and India-EFTA TEPA to be obtained on the basis of exporter self-declaration, as well as through authorised agencies. The amendment simplifies origin certification for covered exporters by recognising self-declaration as an additional mode for issuance of the Certificate of Origin.
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