Professional Documents
Culture Documents
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Smstr :........................................................
1. What is the “Harmony Sistem” in traffic classification ? what are its main purpose 5
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2. What is the usual basis on which the value of an article is determined for levying customs duty? 4
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3. What are the main object of examination of goods (imports and exports) by customs 10
authorities?
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4. Duty drawback is :
a. Exemption from payment of duty on imported goods which are pilfered before being
cleared by the customs
b. Repayment of or rebate on customs and excise duty originally levied on goods or on raw
materials used in the manufacture of goods which are subsequently re-exported
c. Refund of excess duty paid by the importer
d. Exemption from payment of duty on goods which are abandoned by the owner
5. A container with tempered salt is delivered at the ICD or CFS by a carrier who has transported it
from a seaport. In that case, who is liable for customs duty for short-landed goods?
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Carrier ?
Cargo owner ?
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a. To enter port : ______________________________________________________________
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