Duty exemption for populated printed circuit boards enables reduced customs burden when certified for computer maintenance use. Exemption applies to imported populated printed circuit boards under sub heading 8473.30 used for maintenance of computers and peripherals under heading 84.71, limiting customs and additional duties to specified ad valorem caps; relief is conditional on certification and recommendation by an authorised technical officer who verifies description, quantity and intended maintenance use.
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.
Duty exemption for populated printed circuit boards enables reduced customs burden when certified for computer maintenance use.
Exemption applies to imported populated printed circuit boards under sub heading 8473.30 used for maintenance of computers and peripherals under heading 84.71, limiting customs and additional duties to specified ad valorem caps; relief is conditional on certification and recommendation by an authorised technical officer who verifies description, quantity and intended maintenance use.
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