Import exemption for planting material caps customs duty and waives additional duty subject to Form D permit and declarations. Exempts specified planting material such as oil seeds, vegetable and flower seeds, tubers, bulbs, cuttings, saplings and fruit seeds or plants from customs duty above a 15% ad valorem cap and from additional duty; requires importer declaration that material is for sowing or planting and production of a valid Form 'D' import permit; oil seeds and fruit seeds/plants additionally require a certificate from a Deputy Secretary-level officer in the Ministry of Agriculture recommending 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.
Import exemption for planting material caps customs duty and waives additional duty subject to Form D permit and declarations.
Exempts specified planting material such as oil seeds, vegetable and flower seeds, tubers, bulbs, cuttings, saplings and fruit seeds or plants from customs duty above a 15% ad valorem cap and from additional duty; requires importer declaration that material is for sowing or planting and production of a valid Form "D" import permit; oil seeds and fruit seeds/plants additionally require a certificate from a Deputy Secretary-level officer in the Ministry of Agriculture recommending the exemption.
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