Customs exemption for audio cassettes for the blind permitted, contingent on re-export, identification and importer undertaking. Exemption provides complete customs and additional duty relief for Chapter 85 audio cassettes recorded with material for the blind when consigned by organisations listed in Table A and imported by organisations listed in Table B, subject to re-export within one year or permitted extension, an importer's undertaking to pay duties if re-export fails, and production of the cassettes for identification before re-export.
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 audio cassettes for the blind permitted, contingent on re-export, identification and importer undertaking.
Exemption provides complete customs and additional duty relief for Chapter 85 audio cassettes recorded with material for the blind when consigned by organisations listed in Table A and imported by organisations listed in Table B, subject to re-export within one year or permitted extension, an importer's undertaking to pay duties if re-export fails, and production of the cassettes for identification before re-export.
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