alleryStart learning →Dutiable goods are goods chargeable to duty and what else?
AGoods of foreign origin only
BGoods with duty not yet paid
CGoods stored in a warehouse
DGoods intended for re-export
Answer & Solution
Correct answer: B. Goods with duty not yet paid
Section 2(14) defines dutiable goods as goods chargeable to duty on which duty has not yet been paid.
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