Partial exemption from auxiliary duty of customs in excess of 30% ad valorem on certain goods which are partially exempt from basic customs duty - 091/88 - Customs -Tariff
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Auxiliary duty exemption for goods partially exempt from basic customs duty, subject to original exemption conditions and valuation rules. Exempts goods partially or wholly exempt from basic customs duty from the portion of auxiliary customs duty exceeding a capped ad valorem rate, while preserving the conditions attached to the original exemption notifications and applying standard customs valuation for determining value.
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 for goods partially exempt from basic customs duty, subject to original exemption conditions and valuation rules.
Exempts goods partially or wholly exempt from basic customs duty from the portion of auxiliary customs duty exceeding a capped ad valorem rate, while preserving the conditions attached to the original exemption notifications and applying standard customs valuation for determining value.
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