https://www.taxtmi.com/forum/issue?id=105964 The Actual User Condition limits importation to persons who will use imported goods themselves; importers must evidence user status. Industrial and non industrial actual users are defined by the nature of own use. Raw materials imported under the condition may be used to manufacture finished goods which can be sold, but the imported inputs cannot be freely transferred without prior permission of the relevant authority, who requires reasons, transferee details, import documents, and terms of transfer. Where authorisation is required, only the Actual User may import unless the condition is waived. en-us Thu, 08 Aug 2013 11:43:53 +0530 Thu, 23 Jan 2025 15:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105964 The Actual User Condition limits importation to persons who will use imported goods themselves; importers must evidence user status. Industrial and non industrial actual users are defined by the nature of own use. Raw materials imported under the condition may be used to manufacture finished goods which can be sold, but the imported inputs cannot be freely transferred without prior permission of the relevant authority, who requires reasons, transferee details, import documents, and terms of transfer. Where authorisation is required, only the Actual User may import unless the condition is waived. Discussion-Forum Customs Thu, 08 Aug 2013 11:43:53 +0530 https://www.taxtmi.com/forum/issue?id=105964