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Customs - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Classification of imported goods - Rate of basis customs duty - ...


Imported Electric Vehicle Kits in Disassembled State Classified Under Heading 8703 with 15% Customs Duty Rate.

February 18, 2023

Case Laws     Customs     AAR

Classification of imported goods - Rate of basis customs duty - Electric Vehicle Kits - The Electric Vehicle kits, as described by the applicant in the disassembled state and presented together as a kit merits classification under Heading 8703 - They are presently eligible for 15 per cent rate of BCD applicable thereon. - AAR

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