alleryStart learning →Goods cease to be imported goods once they are:
AUnloaded at the port
BPlaced in a customs area
CCleared for home consumption
DPresented in a bill of entry
Answer & Solution
Correct answer: C. Cleared for home consumption
Section 2(25) excludes goods cleared for home consumption from imported goods.
Keep practising Customs Act 1962: Levy and Exemption
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