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Customs - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Actual user condition - Re-export of defective components after ...


Duty Confirmed on Re-Export of Surplus and Written-Off Components; Defective Parts Considered Used for Intended Purpose.

April 20, 2015

Case Laws     Customs     AT

Actual user condition - Re-export of defective components after being issued for manufacturing would be treated as used for intended purpose - However, demand of duty for re-export of surplus inventory which was re-exported and components written-off confirmed - AT

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