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        Customs

        Exemption to motion pictures, music, gaming software - 30/2017 - Customs -Tariff

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        Customs exemption for imported audiovisual and gaming media limits assessable value to carrier medium cost plus freight and insurance. Exempts imported motion pictures, music and gaming software on recorded carrier media from customs duty to the extent that assessable value is limited to the cost of the carrier medium plus freight and insurance for that medium; excludes pre-packaged retail imports and was made effective 1 July 2017, later superseded by a 2025 notification effective 1 November.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Customs exemption for imported audiovisual and gaming media limits assessable value to carrier medium cost plus freight and insurance.

                            Exempts imported motion pictures, music and gaming software on recorded carrier media from customs duty to the extent that assessable value is limited to the cost of the carrier medium plus freight and insurance for that medium; excludes pre-packaged retail imports and was made effective 1 July 2017, later superseded by a 2025 notification effective 1 November.


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