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    <title>DVAT on Imported Goods</title>
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    <description>If imported goods classifiable as a vibrating body massager fall under a 5% DVAT schedule, a customs appraiser&#039;s reclassification under the Customs Tariff Act does not change the seller&#039;s DVAT treatment; the seller may continue to charge VAT at the schedule rate, and may seek refund of SAD under the relevant customs notification and appeal the customs order to contest the reclassification.</description>
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      <description>If imported goods classifiable as a vibrating body massager fall under a 5% DVAT schedule, a customs appraiser&#039;s reclassification under the Customs Tariff Act does not change the seller&#039;s DVAT treatment; the seller may continue to charge VAT at the schedule rate, and may seek refund of SAD under the relevant customs notification and appeal the customs order to contest the reclassification.</description>
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      <law>VAT / Sales Tax</law>
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