Customs duty exemption for imports from Nepal where goods meet origin rules and certified proof of manufacture is furnished. Exempts specified goods imported from Nepal from the whole of customs duty and the whole of the special additional duty, subject to conditions: goods must be wholly produced in Nepal or satisfy manufacturing and value content criteria that effect a four digit HS change, and importers must produce a certified certificate of origin. Certain items are subject to annual quantitative limits, permitted land customs stations, and procedural requirements; special additional duty exemption is excluded for some items.
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Provisions expressly mentioned in the judgment/order text.
Customs duty exemption for imports from Nepal where goods meet origin rules and certified proof of manufacture is furnished.
Exempts specified goods imported from Nepal from the whole of customs duty and the whole of the special additional duty, subject to conditions: goods must be wholly produced in Nepal or satisfy manufacturing and value content criteria that effect a four digit HS change, and importers must produce a certified certificate of origin. Certain items are subject to annual quantitative limits, permitted land customs stations, and procedural requirements; special additional duty exemption is excluded for some items.
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