Relevant date for duty payment: duty payable at rates prevailing on the date of payment for de-bonded goods. For de-bonded imports, customs duty is imposed on the original assessable value but at the duty rates prevailing on the date of payment; similarly, goods ... Summary
Relevant date for duty payment: duty payable at rates prevailing on the date of payment for de-bonded goods.
For de-bonded imports, customs duty is imposed on the original assessable value but at the duty rates prevailing on the date of payment; similarly, goods procured from DTA without prior excise payment attract excise duty at the rates leviable on the date of payment.
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