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        Customs

        Exemption to computers - 348/86 - Customs -Tariff

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        Customs exemption for computers limits payable customs duty to the statutory ad valorem cap on imported machines. Exemption exempts imported computers classified under the tariff heading for computers from customs duty to the extent that such duty exceeds the amount computed at a specified ad valorem rate, using executive exemption power in the public interest to cap payable customs on imported computers.
                          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 computers limits payable customs duty to the statutory ad valorem cap on imported machines.

                                Exemption exempts imported computers classified under the tariff heading for computers from customs duty to the extent that such duty exceeds the amount computed at a specified ad valorem rate, using executive exemption power in the public interest to cap payable customs on imported computers.


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