CUS NTF NO. 302/1976 DATE 02/08/1976
- Document type
- Notification
- Reference no.
- A
- Dated
- Category
- Tariff
Exempts Barges imported alongwith ships for unloading of imported goods and loading of exported goods
Exempts Barges imported alongwith ships for unloading of imported goods and loading of exported goods
AS AMENDED BY 182/84, 134/90, 101/95
Barges falling within Chapter 89, imported along with ships for the more speedy unloading of the imported goods and loading of export goods are exempt from the whole of the basic duty of customs and from the whole of the additional duty leviable thereon under section 3 of the Customs Tariff Act, subject to the following conditions, namely :-
(a) that the importer makes a declaration at the time of import that the barges would be re-exported.
(b) that the barges are re-exported within two months of the date of importation of such extended period as the Assistant Commissioner of Customs may allow; and
(c) that the barges are re-exported by the same ship which brought them or by any other ship under the same shipping agency within the period specified under conditions (b);
Provided that the importer executes a bond in such form and in such sum as may be prescribed by the Assistant Commissioner of Customs binding himself to pay that sum if the re-export does not take place within the period specified under condition (b).