Customs exemption for specified imports permits reduced duty for inputs used in manufacture, subject to certification and bond. Exemption permits specified imported goods used as inputs for manufacture of listed electronic products to be relieved of customs duty above a capped ad valorem rate, conditional on certification by an authorized technical officer (except for supplementary import licences) and on execution of a bond securing payment of duty differential where goods are not proved to have been used for the stated purpose; a Table specifies applicable tariff chapters, input descriptions and permitted end uses.
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 imports permits reduced duty for inputs used in manufacture, subject to certification and bond.
Exemption permits specified imported goods used as inputs for manufacture of listed electronic products to be relieved of customs duty above a capped ad valorem rate, conditional on certification by an authorized technical officer (except for supplementary import licences) and on execution of a bond securing payment of duty differential where goods are not proved to have been used for the stated purpose; a Table specifies applicable tariff chapters, input descriptions and permitted end uses.
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