Application Software import cap limits customs duty to a specified ad valorem rate, easing tariff burden on software imports. Exemption under section 25(1) of the Customs Act caps customs duty on imported Application Software within Chapter 49 or heading 85.24 to the amount computed at a 20% ad valorem rate; 'Application Software' means programs developed to solve specific problems and excludes programs concerned with the basic internal operations of the computer.
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.
Application Software import cap limits customs duty to a specified ad valorem rate, easing tariff burden on software imports.
Exemption under section 25(1) of the Customs Act caps customs duty on imported Application Software within Chapter 49 or heading 85.24 to the amount computed at a 20% ad valorem rate; "Application Software" means programs developed to solve specific problems and excludes programs concerned with the basic internal operations of the computer.
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