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Do I have to pay custom duty on whole carton or each bottle imported
16-Dec-2023 (In Customs & Central Excise Law)
I am importing bottled mineral water from Finland, I will have to pay the Custom on every bottle or on the carton containing 12 bottles.
Valuation would be done on MRP basis for charging the duties. Assessable would be after deducting the abatement given and duties would be calculated on one bottle first then it would be multiplied to the no of bottles in it.
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Adv. Chikirsha Mohanty
Delhi | 200+ Answers
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