Customs exemption for specified film and microfilm imports waives duty above a base rate and additional duty, subject to certification. Exemption for specified Chapter 37 imports: microfilms, exposed and developed film sheets, exposed cinematographic films, and films and video cassettes are exempt from customs duty exceeding ten percent ad valorem and from additional duty under section 3, subject to conditions; exposed cinematographic films require certification for defence personnel training and educational character, and films and video cassettes require certification for archival study, record or reference purposes.
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.
Customs exemption for specified film and microfilm imports waives duty above a base rate and additional duty, subject to certification.
Exemption for specified Chapter 37 imports: microfilms, exposed and developed film sheets, exposed cinematographic films, and films and video cassettes are exempt from customs duty exceeding ten percent ad valorem and from additional duty under section 3, subject to conditions; exposed cinematographic films require certification for defence personnel training and educational character, and films and video cassettes require certification for archival study, record or reference purposes.
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