Exempts 6 items imported under transfer of residence ;Reduces import duty from 30% to 15% in respect of 17 items imported under transfer of residence - 013/2004 - Customs -Tariff
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Import duty relief for transfer of residence: selected household goods fully exempted and reduced duty applies to specified others. The amendment creates TABLE I and TABLE II for transfer of residence imports: goods in TABLE I are exempt from the whole duty under the First Schedule, while for goods in TABLE II duty is leviable only insofar as it exceeds an amount calculated at a reduced ad valorem rate; the annexed tables listing the eligible items are replaced and the notification commences in January 2004.
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 relief for transfer of residence: selected household goods fully exempted and reduced duty applies to specified others.
The amendment creates TABLE I and TABLE II for transfer of residence imports: goods in TABLE I are exempt from the whole duty under the First Schedule, while for goods in TABLE II duty is leviable only insofar as it exceeds an amount calculated at a reduced ad valorem rate; the annexed tables listing the eligible items are replaced and the notification commences in January 2004.
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