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Customs - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

Classification - once it has been established that the value of ...


Engineering and design document costs must be included in the assessable value of imported machinery under Customs Tariff.

November 3, 2017

Case Laws     Customs     AT

Classification - once it has been established that the value of the Engineering, Design and Technical documents are required to be added to the assessable value of the related plant and machinery/equipment earlier imported, then each of such import will merit classification under Customs Tariff as that of the main import

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