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Customs - Highlights / Catch Notes

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Detention of goods - Perishable goods - misdeclaration of origin ...


Misdeclared Perishable Goods Can Get Provisional Clearance with Bond, Duty Payment, and 35% Differential Duty.

April 21, 2015

Case Laws     Customs     HC

Detention of goods - Perishable goods - misdeclaration of origin of goods - goods can be permitted a provisional clearance on the petitioner executing a bond for the assessable value, paying duty on the consignment in terms of the SAFTA notification, and paying 35% of the differential duty (on tariff rate) in respect of the consignment that has been imported - HC

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