Customs duty exemption for specified polyurethane films permits capped duty rates for imports used in manufacture of finished leather. Exemption limits customs duty on specified polyurethane films and foils (0.3-0.7 mm, heading 39.21) imported for manufacture of finished leather to amounts not exceeding duties calculated at 40% ad valorem, and similarly caps additional duty under section 3 at 40% ad valorem. Importers must furnish an undertaking that the goods will be used for manufacture, maintain prescribed accounts of receipt and consumption, produce certified extracts within three months or extended period, and pay on demand the difference between full duty and duty paid if conditions are breached.
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 duty exemption for specified polyurethane films permits capped duty rates for imports used in manufacture of finished leather.
Exemption limits customs duty on specified polyurethane films and foils (0.3-0.7 mm, heading 39.21) imported for manufacture of finished leather to amounts not exceeding duties calculated at 40% ad valorem, and similarly caps additional duty under section 3 at 40% ad valorem. Importers must furnish an undertaking that the goods will be used for manufacture, maintain prescribed accounts of receipt and consumption, produce certified extracts within three months or extended period, and pay on demand the difference between full duty and duty paid if conditions are breached.
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