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Customs - Highlights / Catch Notes

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Exemption from customs duty - import of GoPro Digital cameras ...

Customs

March 4, 2023

Exemption from customs duty - import of GoPro Digital cameras and their accessories - There are two notifications one of which impose a restriction in terms of capacity and time limitation of the recording, whereas the other do not impose and such restriction, once it is found that the imported action camera qualifies as “Digital Still Image Video Camera”, benefit of exemption under the notification no 50/2017-Cus cannot be denied. - AT

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