Special additional customs duty: specified imports exempted subject to conditions; residual ad valorem duty applies to other goods. The notification prescribes the effective rate of special additional duty under Section 3A(1) of the Customs Tariff Act: numerous specified imports are accorded Nil treatment - subject where relevant to the conditions of existing exemptions, referenced notifications, prescribed declarations for goods imported for sale, and concessional import procedures - while all other goods in the First Schedule attract a residual ad valorem special additional duty.
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Special additional customs duty: specified imports exempted subject to conditions; residual ad valorem duty applies to other goods.
The notification prescribes the effective rate of special additional duty under Section 3A(1) of the Customs Tariff Act: numerous specified imports are accorded Nil treatment - subject where relevant to the conditions of existing exemptions, referenced notifications, prescribed declarations for goods imported for sale, and concessional import procedures - while all other goods in the First Schedule attract a residual ad valorem special additional duty.
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