Customs duty exemption for courier imports caps chargeable duty and excludes specified consumer electronics and controlled goods. Exemption limits customs duty on specified tariff heading goods imported through a registered courier service to an amount not exceeding 105% ad valorem, subject to a per consignment value ceiling and excluding enumerated categories such as firearms, alcoholic beverages, tobacco, most consumer electronics, major household appliances, personal computers, and certain office machines; registered courier service means an operator authorised under foreign exchange law and 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.
Customs duty exemption for courier imports caps chargeable duty and excludes specified consumer electronics and controlled goods.
Exemption limits customs duty on specified tariff heading goods imported through a registered courier service to an amount not exceeding 105% ad valorem, subject to a per consignment value ceiling and excluding enumerated categories such as firearms, alcoholic beverages, tobacco, most consumer electronics, major household appliances, personal computers, and certain office machines; registered courier service means an operator authorised under foreign exchange law and registered with the Collector of Customs at the port of importation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
