Completely Built-up Unit clarification: vehicles with engine and gearbox fitted in body assembly treated as CBUs under customs rules. Amendment adds an Explanation II to specified tariff entries clarifying that if the engine and gearbox assemblies are installed in the body assembly of a vehicle, then that vehicle shall be deemed a Completely Built-up Unit, thereby modifying the explanatory clauses in the principal customs notification to resolve doubts about classification.
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.
Completely Built-up Unit clarification: vehicles with engine and gearbox fitted in body assembly treated as CBUs under customs rules.
Amendment adds an Explanation II to specified tariff entries clarifying that if the engine and gearbox assemblies are installed in the body assembly of a vehicle, then that vehicle shall be deemed a Completely Built-up Unit, thereby modifying the explanatory clauses in the principal customs notification to resolve doubts about classification.
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