TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Notifications
of of All Notifications
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Exemption from additional customs duty under section 3(5) for First Schedule goods sold after import, subject to specified conditions</h1> The government exempts First Schedule goods imported for subsequent sale from the additional customs duty under section 3(5) of the Customs Tariff Act, subject to conditions: all duties (including the additional duty) must be paid at import; sales invoices must state that no credit for the additional duty is admissible; a refund claim for the additional duty must be filed with the jurisdictional customs officer within one year of payment; the importer must pay applicable GST on sale; and supporting documents (proof of additional duty payment, sales invoices, and proof of GST/sales tax payment) must accompany the claim. The customs officer will sanction refunds if conditions are met; the notification ceases effect after 30 September 2024.
TaxTMI 
TaxTMI 
