Customs exemption for educational defence-training video cassettes - duty waived subject to defence certification at clearance. Video cassettes recorded with predominantly educational material and intended exclusively for the training of defence personnel are exempt from both basic customs duty under the Customs Tariff and additional customs duty under the Customs Tariff Act, provided the importer produces, at time and place of clearance, a certificate from the Ministry of Defence film and photo authority confirming the educational content and exclusive defence training purpose.
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.
Customs exemption for educational defence-training video cassettes - duty waived subject to defence certification at clearance.
Video cassettes recorded with predominantly educational material and intended exclusively for the training of defence personnel are exempt from both basic customs duty under the Customs Tariff and additional customs duty under the Customs Tariff Act, provided the importer produces, at time and place of clearance, a certificate from the Ministry of Defence film and photo authority confirming the educational content and exclusive defence training purpose.
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