Customs Chapter V

Dutiable goods

Section 12 covers Dutiable goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Duty on pilfered goods

Section 13 covers Duty on pilfered goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Valuation of goods

Section 14 covers Valuation of goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Rate date for imported goods

Section 15 covers Rate date for imported goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Rate date for export goods

Section 16 covers Rate date for export goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Assessment of duty

Section 17 covers Assessment of duty. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Provisional assessment of duty

Section 18 covers Provisional assessment of duty. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Goods containing articles liable to different rates

Section 19 covers Goods containing articles liable to different rates. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Re-importation of goods

Section 20 covers Re-importation of goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Derelict, wreck and similar goods

Section 21 covers Derelict, wreck and similar goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Abatement for damaged or deteriorated goods

Section 22 covers Abatement for damaged or deteriorated goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Remission for lost, destroyed or abandoned goods

Section 23 covers Remission for lost, destroyed or abandoned goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Rules for denaturing or mutilation

Section 24 covers Rules for denaturing or mutilation. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Exemption from duty

Section 25 covers Exemption from duty. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Inward processing of goods

Section 25A covers Inward processing of goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Outward processing of goods

Section 25B covers Outward processing of goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Refund of export duty in certain cases

Section 26 covers Refund of export duty in certain cases. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Refund of import duty in certain cases

Section 26A covers Refund of import duty in certain cases. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Claim for refund of duty

Section 27 covers Claim for refund of duty. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Interest on delayed refunds

Section 27A covers Interest on delayed refunds. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Recovery of duties not levied/paid, short-levied/paid or erroneously refunded

Section 28 covers Recovery of duties not levied/paid, short-levied/paid or erroneously refunded. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Non-recovery based on general practice

Section 28A covers Non-recovery based on general practice. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Interest on delayed payment of duty

Section 28AA covers Interest on delayed payment of duty. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Recovery linked to fraudulently obtained instruments

Section 28AAA covers Recovery linked to fraudulently obtained instruments. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Duty amounts collected from buyer

Section 28B covers Duty amounts collected from buyer. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Provisional attachment to protect revenue

Section 28BA covers Provisional attachment to protect revenue. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Time limit for completion of certain actions

Section 28BB covers Time limit for completion of certain actions. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.