Customs duty exemption for imported handling equipment for disabled persons at airports and aircraft, subject to official certification. Exempts imported machinery and equipment required for handling physically disabled persons at airports or in aircraft from customs duty and additional duty under the Customs Tariff Act, conditional on certification by an authorized civil aviation officer that the goods are required for handling physically disabled persons at the airport or in the aircraft or both.
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 duty exemption for imported handling equipment for disabled persons at airports and aircraft, subject to official certification.
Exempts imported machinery and equipment required for handling physically disabled persons at airports or in aircraft from customs duty and additional duty under the Customs Tariff Act, conditional on certification by an authorized civil aviation officer that the goods are required for handling physically disabled persons at the airport or in the aircraft or both.
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