Partial exemption from auxiliary customs duty on specified imports reduces duty above a set ad valorem threshold. Partial exemption is granted from the auxiliary duty of customs where that duty exceeds an ad valorem threshold of five percent of customs value; the exemption applies on importation to the specific goods and tariff chapters listed in the Table, and excludes from charge the portion of auxiliary duty above that threshold, with valuation determined under applicable customs valuation rules. The notification also defines 'lubricating oil' for the exemption's purposes.
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Provisions expressly mentioned in the judgment/order text.
Partial exemption from auxiliary customs duty on specified imports reduces duty above a set ad valorem threshold.
Partial exemption is granted from the auxiliary duty of customs where that duty exceeds an ad valorem threshold of five percent of customs value; the exemption applies on importation to the specific goods and tariff chapters listed in the Table, and excludes from charge the portion of auxiliary duty above that threshold, with valuation determined under applicable customs valuation rules. The notification also defines "lubricating oil" for the exemption's purposes.
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