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Customs - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Classification of imported gold coins - restricted / prohibited ...

Case Laws     Customs

November 22, 2022

Classification of imported gold coins - restricted / prohibited goods - gold coins are such articles of gold which are in the form of coin, but being the coins of non legal tender, these cannot be covered under CTH 7018. These being articles of precious metals are therefore held to be covered under CTH 7114 - gold coins herein were not restricted / prohibited goods - AT

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