Remission of duties in certain cases

(1) The Minister may after consultations with the Comptroller, remit, wholly or partially, the duties set forth in Schedule I in the following cases if he or she is satisfied that it would be in the public interest to do so– (a) goods imported by charitable or religious organizations, or registered non-governmental organizations with emphasis on poverty reduction and not engaged in commercial activities; (b) goods imported for educational or charitable objects; (c) capital goods imported by small licensed hotel and guesthouse operators for the improvement of their properties; (d) passenger vans of up to eighteen seats imported by small licensed tour operators for the improvement of the quality of their services; (e) farm machinery and implements imported by small farmers for use in their farming activities. (f) essential consumable items such as bed linens, towels, carpets imported by small licenced Custom and Excise Duties 17 hotel and guest house operators for the running of their businesses. (2) In exercising his discretion under sub-section (1) the Minister shall have due regard to the kind and quantity of the goods imported and to whether such goods are reasonably necessary for the purpose of such organisation or for the achievement of such object as aforesaid. (3) The limitation to the discretion of the Minister to remit customs duties imposed by this section shall not affect the application of any contract or other agreement in force at the date of the commencement of this section between the Government and any person providing for the remission of customs duties in terms of the contract or the agreement.