To illustrate, assume that a given imported part is dutiable
at 5 percent but that the finished product, if imported, would carry a duty rate of only 2 percent.
As part of the study, shipments of two nearly identical sets of 90 dutiable
packages were sent to the United States from August 4-16, 1999 from ten different countries with the same destination address.
The first issue before the court was whether the general expenses incurred while the vessel was in dry dock lay-up at one facility (where no repair work was actually done) were dutiable
as necessary expenses for the repairs that were scheduled and performed at the next facility it was sent to for dry-dock lay-up and repair.
10) The court found that Ford's omissions of assists and notice of the provisional nature of the values "on the entry documents had a material impact on Customs' ability to properly determine the dutiable
value of the relevant merchandise," in violation of entry requirements (11) and that Ford's failure to advise Customs "at once" of the assists and lump sum payments violated declaration requirements.
Thus countries must ensure that their rules -- to determine dutiable
value for customs purposes, to inspect products to ascertain conformity to mandatory standards, or to issue import licences -- conform to provisions of the relevant Agreements.
Provision is being made for payment of customs duty in foreign exchange on dutiable
The reduction on dutiable
tropical products (the lower part of the table) as a whole is 43%, ranging from a low of 37% for "tropical nuts and fruits" to a high of 52% for "spices, flowers and plants.
This ruling also discusses the characterization of various costs and expenses for income tax and customs purposes, including comments on the declaration of (and the dutiable
nature of) "assists," which are an element of dutiable
Pitney Bowes' Small Package Mail Service is a new dutiable
solution that provides mailers with the option to calculate costs for international shipping during the transaction or bundle them into the total price.
It is the responsibility of travellers to make an accurate and complete declaration of the dutiable
and taxable items in their possession.
Commodities (Amendment) Bill 2014 was gazetted today to give effect to the 2014-15 Budget proposal to increase tobacco duty by 11.
Feedback gathered from several involved cargo forwarders under investigation said that their cargos were not released due to some dutiable
goods, including motorcycle and car parts sent to Manila which were discovered by the Philippine Customs upon arrival.