Export duty exemption for goods of tariff heading twenty-six prescribes reduced payable duty rates on polished stones and other exports. Export duty exemption applies to goods under tariff heading 26: exported goods are exempt from customs duty to the extent that duty exceeds the amount calculated at the prescribed rates. The Table differentiates polished stones, which attract no export duty, and other goods of the heading, which are subject to an ad valorem rate; the exemption thereby limits collectible export duty on those classified exports.
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.
Export duty exemption for goods of tariff heading twenty-six prescribes reduced payable duty rates on polished stones and other exports.
Export duty exemption applies to goods under tariff heading 26: exported goods are exempt from customs duty to the extent that duty exceeds the amount calculated at the prescribed rates. The Table differentiates polished stones, which attract no export duty, and other goods of the heading, which are subject to an ad valorem rate; the exemption thereby limits collectible export duty on those classified exports.
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