I was looking for the customs tariff rules on import of readymade garments. Here I have found several conflicting information. Can someone help me to clear the tariff rules on that:
First information source: Customs Manual 2011: It seems to allow the import of readymade garments at either fixed tariff amounts or custom duty of around 10-15% of the CIF value.
Second Source: Basis of levy of additional Customs duty (CVD) on import of Readymade Garments – Clarification - regarding Circular No.: 12/2010-Cus
Looking at the conflicting information, I am not sure, what is valid. Aditionally it would be great if you could put some light on the policy of the customs on import of readymade garments. I am aware that the government would like to promote the local industry, rather than importing. But still, is it allowed to import readymade garments and what is the customs duty tariff used for that.
Thanks