alleryStart learning →Transit and transhipment goods are exempt from which section 46 step?
APayment of customs duty
BEntry for home use or bond
CArrival by sea only
DDeclaration of value
Answer & Solution
Correct answer: B. Entry for home use or bond
Section 46(1) requires a bill of entry for home consumption or warehousing from every importer except for goods intended for transit or transhipment.
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