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Customs - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Liability to pay duty on import of software - Though no ...

Customs

September 22, 2017

Liability to pay duty on import of software - Though no authorization was given by the appellant to DHL, it is an undisputed position that the software has, in fact, been ordered by the appellant and have been delivered to them by DHL - the appellant is to be considered as the importer

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