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Customs (Valuation of Imported Goods) Rules, 2001 · s 18
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Customs (Valuation of Imported Goods) Rules, 2001 · s 18
Tell us what is wrong in this text. We check every suggestion against the official version before we change anything.
Where a conversion of currency is necessary in determining the customs value and the determination causes a shortage in payment of the import duty, the importer shall pay in full amount the import duty shortage.
Excess payment of import duty to be refundable.