Customs exemption for thermoplastic splinting material allows duty-free importation for use as fracture and spinal braces. A statutory exemption removes customs and additional duty on low-temperature thermoplastic splinting material and parts imported for use as fracture or spinal braces by handicapped or temporarily disabled persons, conditioned on production at importation of a Ministry of Welfare officer's certificate certifying type, quantity, description, value and recommendation for the exemption.
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 thermoplastic splinting material allows duty-free importation for use as fracture and spinal braces.
A statutory exemption removes customs and additional duty on low-temperature thermoplastic splinting material and parts imported for use as fracture or spinal braces by handicapped or temporarily disabled persons, conditioned on production at importation of a Ministry of Welfare officer's certificate certifying type, quantity, description, value and recommendation for the exemption.
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