Partial exemption from auxiliary duty limits liability on imported copper produced by toll processing, subject to valuation and evidence. Exemption applies to the portion of auxiliary customs duty in excess of a capped ad valorem rate on imported copper wire bars, cathodes and wire rods produced from exported copper reverts or spent anodes sent for toll smelting or processing, where the capped rate is calculated on toll smelting/processing costs (labour, material excluding exported goods, and other related charges) plus insurance and freight both ways; imports must occur within three years and be supported by sufficient evidence that the goods were obtained from the exported materials.
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Provisions expressly mentioned in the judgment/order text.
Partial exemption from auxiliary duty limits liability on imported copper produced by toll processing, subject to valuation and evidence.
Exemption applies to the portion of auxiliary customs duty in excess of a capped ad valorem rate on imported copper wire bars, cathodes and wire rods produced from exported copper reverts or spent anodes sent for toll smelting or processing, where the capped rate is calculated on toll smelting/processing costs (labour, material excluding exported goods, and other related charges) plus insurance and freight both ways; imports must occur within three years and be supported by sufficient evidence that the goods were obtained from the exported materials.
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