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Customs - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Valuation of imported goods - mixed lot of 100% polyester ...

Customs

September 28, 2023

Valuation of imported goods - mixed lot of 100% polyester knitted fabric rolls of different colours and weight - Merely by providing NIDB data where it is not clear whether the NIDB data value is declared or assessed (enhanced) value, the onus of providing reasonable evidence by the Revenue is not discharged, the Revenue has failed to discharge the onus of providing reliable evidence which rejecting the declared transaction value. - AT

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