Professional Documents
Culture Documents
Module #6: Topic Outline
Module #6: Topic Outline
Sec 103
Intermitted
Start of importation
Loading
End of importation
Terminated
Paid or free
-deemed
-terminated
Sec 104
General rule
Duties and taxes
Zero percent (other goods)
20% per year
Legal interest (unpaid duties)
-per annum
-unpaid duties and taxes
Sec 105
Concept
Warehousing
Free zone
Import duty rate
-import duty rate
-public auction
Sec 106
Declarant
Agent
Goods declaration
Lodge (registration)
-declarant
-lodge
-consignee (right for disposal)
Sec 107
Responsible
Need to be accurate
No clerical error
No fraud
Payment
-goods declaration
-responsible for the accuracy
Sec 108
Substantial Penalties
Errors
Gross negligence
-inadvertent
-Gross negligence
Sec 109
The used of ict
Paperless
Cashless
-Information and communication
technology
Sec 110
Relationship of bureau with others
Directly transacted
Designated party
-international agreement
-Third party
-equal treatment
Sec 111
Transparent documents
Compliance regime
General information
-precluded
-general application
Sec 112
General to specific
Not confidential
Confidential (within the bureau)
-legitimate use