Auxiliary duty exemption on component parts of aircraft simulators aligns their customs duty to that of aircraft components. Exempts component parts of simulators of aeroplanes and other aircraft, falling within Chapter 88, from that portion of auxiliary duty in excess of the amount calculated at the auxiliary duty rate leviable on component parts of aeroplanes or other aircraft, effectively capping auxiliary duty on simulator parts at the aircraft component rate on importation.
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 on component parts of aircraft simulators aligns their customs duty to that of aircraft components.
Exempts component parts of simulators of aeroplanes and other aircraft, falling within Chapter 88, from that portion of auxiliary duty in excess of the amount calculated at the auxiliary duty rate leviable on component parts of aeroplanes or other aircraft, effectively capping auxiliary duty on simulator parts at the aircraft component rate on importation.
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