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Customs - Highlights / Catch Notes

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Valuation - inclusion of demurrage charges paid to the supplier ...


Demurrage Charges for Ship Delays Excluded from Customs Duty Calculation on Imports, Regardless of Provisional Assessments.

June 18, 2016

Case Laws     Customs     AT

Valuation - inclusion of demurrage charges paid to the supplier - ship demurrage charges cannot be included in the discharges of custom duty on the imported goods even if the assessments are made provisionally - AT

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