Custom House Agent services taxability clarified; receiver expanded to any person alters chargeability and regulatory basis. Services by a custom house agent relating to entry or departure of conveyances or import/export of goods are taxable; the provider is a licensed custom ... Summary
Custom House Agent services taxability clarified; receiver expanded to any person alters chargeability and regulatory basis.
Services by a custom house agent relating to entry or departure of conveyances or import/export of goods are taxable; the provider is a licensed custom house agent under Customs Act regulations which set licensing, qualifications, conditions, suspension/revocation and appeals; the service receiver definition was broadened from a client to any person as of the 2008 change, expanding recipient-based chargeability.
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