Auxiliary duty exemption for imported copper and precious metal products produced from exported reverts, subject to time and evidence conditions. Exemption from auxiliary customs duty applies to specified copper and precious metal goods produced abroad from exported copper reverts, spent anodes or anode slime sent out for toll smelting or toll processing, limiting duty to the portion representing toll smelting/processing costs and insurance and freight both ways; the exemption is conditional on import within three years and sufficient evidence that the imported goods were obtained from the specified toll processing.
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 duty exemption for imported copper and precious metal products produced from exported reverts, subject to time and evidence conditions.
Exemption from auxiliary customs duty applies to specified copper and precious metal goods produced abroad from exported copper reverts, spent anodes or anode slime sent out for toll smelting or toll processing, limiting duty to the portion representing toll smelting/processing costs and insurance and freight both ways; the exemption is conditional on import within three years and sufficient evidence that the imported goods were obtained from the specified toll processing.
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