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        Customs

        Partial exemption from auxiliary duty of customs in excess of 25% ad valorem on specified goods - 26/91 - Customs -Tariff

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        Auxiliary customs duty cap: specified imported goods exempted from excess ad valorem duty above set threshold. Exempts specified imported goods from auxiliary customs duty to the extent that such duty exceeds a prescribed ad valorem rate, by applying an ad valorem cap to items listed by Customs Tariff Chapter in the annexed Table; includes a definitional proviso excluding low flash-point hydrocarbon oils from the term 'lubricating oil.'
                          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.

                                Auxiliary customs duty cap: specified imported goods exempted from excess ad valorem duty above set threshold.

                                Exempts specified imported goods from auxiliary customs duty to the extent that such duty exceeds a prescribed ad valorem rate, by applying an ad valorem cap to items listed by Customs Tariff Chapter in the annexed Table; includes a definitional proviso excluding low flash-point hydrocarbon oils from the term "lubricating oil."


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