Partial customs exemption for imported cinematograph film limits duty to value tied to the film print and its freight and insurance. Partial exemption limits auxiliary customs duty on imported exposed cinematographic film to the duty calculated at forty five percent of the value comprised solely of the cost of the film print and the freight and insurance charges for that print, excluding other value components when computing the capped duty.
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.
Partial customs exemption for imported cinematograph film limits duty to value tied to the film print and its freight and insurance.
Partial exemption limits auxiliary customs duty on imported exposed cinematographic film to the duty calculated at forty five percent of the value comprised solely of the cost of the film print and the freight and insurance charges for that print, excluding other value components when computing the capped duty.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.