Effective customs rate for goods under heading 98.03 imported by registered courier; duty capped subject to value limit and exclusions. Goods under Heading No. 98.03 imported through a registered courier service are exempt from customs duty to the extent that duty exceeds the amount calculated at the rate of 100% ad valorem, provided the value of the goods in a consignment imported on behalf of a consignee does not exceed Rs. 10,000 at a time. The exemption does not apply to fire arms and ammunitions, alcoholic beverages, tobacco products, or ball or roller bearings. 'Registered courier service' means a courier registered with the Collector of Customs at the port of importation.
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 customs rate for goods under heading 98.03 imported by registered courier; duty capped subject to value limit and exclusions.
Goods under Heading No. 98.03 imported through a registered courier service are exempt from customs duty to the extent that duty exceeds the amount calculated at the rate of 100% ad valorem, provided the value of the goods in a consignment imported on behalf of a consignee does not exceed Rs. 10,000 at a time. The exemption does not apply to fire arms and ammunitions, alcoholic beverages, tobacco products, or ball or roller bearings. "Registered courier service" means a courier registered with the Collector of Customs at the port of importation.
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