Effective duty caps for imported goods set, limiting customs duty to specified standard or preferential rates. Government exempts imported goods classified in the First Schedule from customs duty in excess of the capped amounts set in an annexed Table, so that duty payable is limited to the Table's standard rate where the standard rate applies or to the Table's preferential rate where the preferential rate applies; the Table lists chapter/heading entries with ad valorem percentages or specific per kilogram duties and includes a residual cap for goods not otherwise specified.
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.
Effective duty caps for imported goods set, limiting customs duty to specified standard or preferential rates.
Government exempts imported goods classified in the First Schedule from customs duty in excess of the capped amounts set in an annexed Table, so that duty payable is limited to the Table's standard rate where the standard rate applies or to the Table's preferential rate where the preferential rate applies; the Table lists chapter/heading entries with ad valorem percentages or specific per kilogram duties and includes a residual cap for goods not otherwise specified.
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