Customs And Excise Duties

Cap. 48 · Revised Edition 2020 · 37 sections

s. 1Short title
s. 2Interpretation
s. 3Customs duties to be levied
s. 4Regulations
s. 5Mode of ascertaining duties
s. 6Determination of value of goods imported duty free or liable to duty which is not ad valorem
s. 7Money, weights and measures
s. 8Mode of ascertaining specific duty
s. 9Articles imported in bags, boxes, etc
s. 10Duty on goods of which part is dutiable
s. 11Definition of “proof spirit”
s. 12What liquors may be classed as wine or malt
s. 13Drawback on goods shipped in error and on damaged goods
s. 14Repayment of duties
s. 15Goods imported for temporary use
s. 16Temporary visitors’ typewriters, etc., exempt from duty
s. 17Remission of duties in certain cases
s. 18Refunds of duty on provisions as supplied to Naval, Military or Air Force Authorities
s. 19Drawback on spirits supplied to Officers of H.M. Navy
s. 20Power to alter tariff
s. 21Excise duty
s. 22Obligation to pay all duties leviable
s. 23Power of Comptroller to enter premises, etc
s. 24Grant of refund or drawback on excise duties in certain circumstances
s. 25Revenue Replacement Duty
s. 26Collection and enforcement of revenue replacement duty
s. 27No discrimination between imported and locally manufactured goods
s. 28Interim order to be confirmed, amended or revoked by National Assembly
s. 29Regulations
s. 30Removal of export duties
s. 31Exemptions
s. 32Goods applicable to tariff
s. 33Goods which may be excluded from exemptions by Comptroller
s. 34Imported goods temporarily under the suspended operation of the Caribbean Community Free Trade Area Preference liable to import duty and entry tax
s. 35Regulations for inwards duty free shops
s. 36Goods imported free of duty during disaster emergency, etc
s. 37Export duty of scrap metal