Customs exemption for inputs in manufacture of specified chapter 89 goods permits duty relief subject to break up entry requirement. Exemption relieves raw materials, components and parts used in manufacture of specified chapter 89 goods from the whole of the customs duty specified in the First Schedule and from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, but if such manufactured goods are later intended to be broken up a bill of entry must be presented and the goods become chargeable with the duties payable as if imported and entered for home consumption on the date of that presentation.
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 inputs in manufacture of specified chapter 89 goods permits duty relief subject to break up entry requirement.
Exemption relieves raw materials, components and parts used in manufacture of specified chapter 89 goods from the whole of the customs duty specified in the First Schedule and from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, but if such manufactured goods are later intended to be broken up a bill of entry must be presented and the goods become chargeable with the duties payable as if imported and entered for home consumption on the date of that presentation.
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