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Customs - Highlights / Catch Notes

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Import of second hand vessel - Exemption from duty - supply ...


Second-Hand Supply Vessels Classified Under CTH 8901 for Duty Exemption: Primarily Designed for Cargo and Passenger Transport.

October 12, 2013

Case Laws     Customs     AT

Import of second hand vessel - Exemption from duty - supply vessel or multipurpose support vessel - classification under heading 8905 or 8901 - Nevertheless, these vessels remain supply vessels designed for transport of cargo and persons and therefore, they are rightly classifiable under CTH 8901 - AT

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