Determination of date of Import for re-export - The assumption ...

Section 15 isn't the only reference for import dates; goods cleared for home consumption aren't considered imported anymore.

November 13, 2019

Case Laws     Customs     AT

Determination of date of Import for re-export - The assumption cannot be accepted that since the only provision that refers to relevant date for import is in Section 15 but that is for the limited purpose of determining rate of duty or tariff valuation. For other purposes, the general understanding of importation should apply. Goods cease to be treated as imported once they are cleared for home consumption.

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