Provisional Translation
| OTO No. | 365 | Classification | MOF-68 |
|---|---|---|---|
| Date of Acceptance | October 26, 1988 | Ministry/Agency Receiving Complaint | Economic Planning Agency |
| Responsible Ministries | Ministry of Finance | Related Laws | Customs Tariff Law |
| Complainant | Domestic firm | Exporting Countries | Hong Kong |
| Subject | Tariff-exemption of dry ice used for the purpose of preserving the imported frozen food. | ||
| Details of Measures | It was replied that it is not the dry ice that is imposed the customs duty but that, rather, the cost of the dry ice is included in the customs value of the imported goods as the cost of packaging and that such customs value is subject to the customs duty. | ||
| Classification of Processing | Cc | Directions | III |
| Remarks | |||