Import duty exemption for nickel cadmium cell components limits ad valorem liability; certified list and use undertaking required. Exemption limits customs duty on specified Nickel Cadmium cell components to a capped ad valorem rate when imported for manufacture of sealed cylindrical rechargeable nickel cadmium cells. The importer must present a certified list of component descriptions and quantities and provide an undertaking to use the imports for the stated manufacture, with an obligation to pay the duty difference on demand if the use condition is breached.
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.
Import duty exemption for nickel cadmium cell components limits ad valorem liability; certified list and use undertaking required.
Exemption limits customs duty on specified Nickel Cadmium cell components to a capped ad valorem rate when imported for manufacture of sealed cylindrical rechargeable nickel cadmium cells. The importer must present a certified list of component descriptions and quantities and provide an undertaking to use the imports for the stated manufacture, with an obligation to pay the duty difference on demand if the use condition is breached.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
