Social fee

(1) Notwithstanding any other provision of this Act or any other law to the contrary, there shall be levied and charged a social fee on the value of all goods imported into a DPA at the rate the Minister of Finance may from time to time, after consultation with the DPAC, prescribe by Order published in the Gazette. (2) An Order made by the Minister under sub-section (1) shall be subject to negative resolution. 26 (3) The Comptroller of Customs shall be responsible for the collection of the social fee. (4) For the purpose of collecting and enforcing the payment of social fee, the Customs Regulation Act shall apply in the same manner as if the social fee were a Customs duty, CAP. 49. (5) The social fee shall become due and payable at the time when the goods are entered and shall be paid by the importer.