Exemption to computer peripherals falling under Heading No. 84.71 imported by computer manufacturers for supply of computer systems to research institutes - 093/91 - Customs -Tariff
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Customs exemption for computer peripherals allows duty-free import when used to produce systems supplied to research institutions with certification. An administrative exemption permits duty-free import of computer peripherals under Heading 84.71 for manufacture of computer systems to be supplied to research institutions, covering both basic customs duty and additional duty, subject to certification that the items are not manufactured domestically and to institutional certification confirming the peripherals are required for supplied systems, will be used exclusively for research, and that the institution is not engaged in commercial activity.
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 computer peripherals allows duty-free import when used to produce systems supplied to research institutions with certification.
An administrative exemption permits duty-free import of computer peripherals under Heading 84.71 for manufacture of computer systems to be supplied to research institutions, covering both basic customs duty and additional duty, subject to certification that the items are not manufactured domestically and to institutional certification confirming the peripherals are required for supplied systems, will be used exclusively for research, and that the institution is not engaged in commercial activity.
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