How are goods listed as an alternative to damaged or non-conforming goods evaluated?

How are goods listed as an alternative to damaged or non-conforming goods evaluated?

The alternative goods shall be valued on the basis of the base price in the first shipment. If the substitute shipment is paid at the time of the re-export, the replacement product shall be exempted from the charges – provided that the substitute commodity is of the same class of re-exported item in all specifications. If the incoming shipment is an alternative for which no fee has been paid, at the valuation, the original base price of the first shipment is returned

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