案例分析这次是紧急求救明天交1.KHCompanywasexportingbicyclestotheUS.Thecontractstipulated,“Packedinwoodencase.”Althoughtheletterofcreditstated,“PackedinwoodencaseC.K.D.”,theexporterpackedthebicycl

Question

案例分析 这次是紧急求救 明天交
1. KH Company was exporting bicycles to the US. The contract stipulated, “Packed in wooden case.” Although the letter of credit stated, “Packed in wooden case C.K.D.”, the exporter packed the bicycles as usual (S.K.D.). The invoice and shipping documents were marked “C.K.D.”. But at the port of destination, the customs imposed a severe penalty on the goods, and the buyer demanded compensation from the seller. Was the buyer entitled to the compensation?
(C.K.D.: Completely Knocked Down, S.K.D.: Semi Knocked Down)
英文案例分析 发送QQ邮箱772477816里 还是至少200

Answer 1

Completed equipment or appliances may be traded in CKD (complete knock down) or SKD (semi knock down) forms at lower transacted values, and hence customs levies may be reduced when goods arrive at the customs border.
Goods imported in completely knocked down (CKD) condition are complete goods or just a conglomeration of parts—that is the question in customs. It has been so for long. Judging from the number of decisions given by the Tribunal this year here in the UK and every year and considering the several High Court and Supreme Court judgements also, the issue needs some introspection in totality which this treatise proposes to do . Issues are two. First issue is if the goods in CKD/SKD condition are complete goods or not, when some parts are not there. Second, there are always exemptions for goods imported in CKD condition or as parts. The question arises about the applicability of exemption. Similar problem is there in Central Excise also but here we are dealing only with Customs.
In this KH Company's bicycle exporting case. The US customs has levied the goods as they saw fit, therefore a heavy duty had been put on those bicycles. Of course the fault was on the exporters, who were careless and didn't pay much attention on their part. I believe that they should be held fully responsible for the penalty fees. The purchaser has every right to claim their money back.

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