Concessional rates of duty for imports from ASEAN Countries - Cambodia Added in a Complicated Notification

By Vijay Kumar

AS per Notification No. 46/2011 – Cus dated 01.06.2011, goods listed in the table – (and it is a huge list containing 1575 items with different rates of duty) when imported from ASEAN countries listed in Appendix 1 attract concessional rates of Customs duty.

Appendix I has eight countries

1. Malaysia,

2. Singapore,

3. Thailand,

4. Vietnam,

5. Myanmar,

6. Indonesia,

7. Brunei Darussalam and

8. Lao PDR.

Now, Cambodia is added as the ninth Country. Appendix II has only one country – Philippines. With this, now all ASEAN Countries are covered in the notification.

But Cambodia has another exemption Notification - 96/2008–Cus dated13.08.2008.

From this maze of notifications, choose what is best!

Notification No. 68/2011-CUS, Dated : July 29 2011