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CMA Final · Indirect Tax Laws and Practice · Trade Facilitation Measures

A notification under section 143AA prescribes a simplified documentation procedure that applies only to goods arriving by air cargo. Which basis of classification permitted by the section does this reflect?

It reflects classification on the basis of the modes of transport of goods. Section 143AA allows the Board to prescribe separate procedures by class of importers or exporters, categories of goods, or mode of transport, and air-cargo-only procedure falls in the mode category.

  1. AA class of importers
  2. BCategories of goods
  3. CThe modes of transport of goodsCorrect
  4. DA class of exporters

Explanation

Section 143AA allows separate procedures for a class of importers or exporters, for categories of goods, or on the basis of the modes of transport of goods. A procedure limited to air cargo is based on the mode of transport. It is not defined by who imports or by what the goods are.

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