Anchor-Handling Tug/Supply Vessel Maintains Supply Vessel Classification for Customs and Tax Purposes Despite Multifunctional Features.

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....Import of Anchor-Handling Tug/Supply Vessel (AHTS) - Classification - Even if the vessel has a capacity to do anchor handling, even then it would remain as a supply vessel as anchor handling feature is only as an additional facility and would not take away the vessel from the scope of a cargo vessel or a vessel which can transport persons. - AT....