Advance customs clearance permit exemptions: duty relief granted for imports subject to export obligation and compliance conditions. Duty exemption is granted for goods imported under an Advance Customs Clearance Permit issued before the stated cut-off, contingent on conformity with permit details, the permit specifying the export obligation and period, exclusive use of goods to meet that obligation with export of resultant products within the allowed time, re-export or duty payment for patterns and tools if retained, production of evidence of discharge before customs, and execution of a bond or legal undertaking; 'goods' is broadly defined to include materials, tools and related computer hardware and software supplied free by the foreign buyer.
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.
Advance customs clearance permit exemptions: duty relief granted for imports subject to export obligation and compliance conditions.
Duty exemption is granted for goods imported under an Advance Customs Clearance Permit issued before the stated cut-off, contingent on conformity with permit details, the permit specifying the export obligation and period, exclusive use of goods to meet that obligation with export of resultant products within the allowed time, re-export or duty payment for patterns and tools if retained, production of evidence of discharge before customs, and execution of a bond or legal undertaking; "goods" is broadly defined to include materials, tools and related computer hardware and software supplied free by the foreign buyer.
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