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    <title>Effective rate for Application Software falling within Chapter 49 or Heading No. 85.24</title>
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    <description>Exemption under section 25(1) of the Customs Act caps customs duty on imported Application Software within Chapter 49 or heading 85.24 to the amount computed at a 20% ad valorem rate; &quot;Application Software&quot; means programs developed to solve specific problems and excludes programs concerned with the basic internal operations of the computer.</description>
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      <description>Exemption under section 25(1) of the Customs Act caps customs duty on imported Application Software within Chapter 49 or heading 85.24 to the amount computed at a 20% ad valorem rate; &quot;Application Software&quot; means programs developed to solve specific problems and excludes programs concerned with the basic internal operations of the computer.</description>
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