Customs Chapter VA

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

VA - Duty incidence disclosure | 2 section records | 2 current | 0 omitted or historical

Published analytical guide - official law remains controlling.

Chapter Context

This chapter supports unjust-enrichment analysis by dealing with duty disclosure and presumptions about passing on duty incidence.

Section 28C

Price to indicate duty paid

Section 28C covers Price to indicate duty paid. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 28D

Presumption of passing on incidence

Section 28D covers Presumption of passing on incidence. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Official sources and scope

This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.

Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.

Evidence and verification checklist

Confirm the current, in-force text governing Customs Chapter VA on the official source linked above - the summary on this page is an implementation aid, not a substitute for it.
Record the exact event/transaction date, since the applicable version of the law, form or threshold can change between the date of the underlying event and today.
Preserve the primary documents (notices, applications, orders, acknowledgements) that would let a reviewer reconstruct how the facts were classified and what was actually done.
Check for a State-specific rule, later amendment or binding judicial decision that may modify how this applies on your facts.

Before relying on this page

This page is a structured implementation summary, not the operative legal text. Portal or process acceptance of a filing does not by itself establish legal compliance - the underlying classification, authority, evidence and timeline still have to be independently correct. Where the facts are contested, high-value, or time-barred if delayed, verify the current position with the official source and, where appropriate, a qualified professional before acting.