CHANGE OF RATE OF TAX AND EFFECT THEREOF (CHARGING PROVISIONS)
- Date December 17, 2021
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Question 1 of 5
1. Question
According to Section 5, if there is a change in rate of tax:
CorrectIncorrect -
Question 2 of 5
2. Question
According to Section 5, if there is a change in rate of tax, imported goods shall be charged to “tax at such rate as is in force in case the goods are entered for home consumption:
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Question 3 of 5
3. Question
According to Section 5, if there is a change in rate of tax, imported goods shall be charged to “tax at such rate as” is in force in case the goods are cleared from warehouse,
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Question 4 of 5
4. Question
According to Section 5, if there is a change in rate of tax, imported goods shall be charged to “tax at such rate as” is in force in case the goods declaration is presented in advance of the arrival of the conveyance by which the goods are imported:
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Question 5 of 5
5. Question
According to Section 5, if there is a change in rate of tax, if the tax is not paid within seven days of the of the goods declaration under Section 104 of the Customs Act, the tax shall be charged at the rate as is in force on the date:
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