| CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME | ||
| 123. Effect of alteration in classification of goods | |
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Recovery of duty. | Time of entry for home use determines rates of duty |
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| Effect of alteration in classification of goods. 10 of 1987, s. 5. | 123. If any practice or method of procedure of customs approved by the Commissioner or arising from a ruling by the Customs Co-operation Council relating to the classification or enumeration of goods is altered with the result that less duty is thereafter chargeable on goods of the same class or description, no person shall thereby become entitled to a refund of any duty paid before the alteration took effect. | ||
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