Exemptions

Except as otherwise provided in this Part goods which are shown to the satisfaction of the Comptroller of Customs, in accordance with the Customs Regulation Act and others Parts of this Act, to have beenCAP. 49. (a) consigned from a part of the CARICOM area; and (b) either– (i) to be the produce of the CARICOM area; or (ii) to have been manufactured in the CARICOM area; shall be free of import duty and entry tax. 1CARICOM Customs Tariff in this Part was provided in Act No.12 of 1978 26 Custom and Excise Duties