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Name Provision relating to temporary import
Description Section 49. Provision relating to temporary import : (1) Permission may be given to import the goods on condition of taking them back later without charging customs duty by taking deposit for the chargeable tax on condition of refunding the deposit after the goods or articles are taken back, on the basis of the estimated value fixed by the customs. (2) In the cases of the goods or articles imported provisionally subject to provisional import entry tax shall be levied on the duty.
Comments Comment
Validity From 1999-04-15
Validity To 9999-12-31
Technical Code
Agency Ministry of Finance
Created Date 2017-04-10 14:54:39.0
Update Date 2017-04-10 14:54:39.0
Status Active
Measure Type Import
Legal/Regulation Value Added Tax Rules 2053 (1996)
Un code


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This measure applies to commodity/s

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