Goods which may be excluded from exemptions by Comptroller

(1) Any goods may be excluded by the Comptroller of Customs from the provisions of section 31 if– (a) export drawback was allowable in connection with any exportation from any part of the CARICOM area of those goods or of articles used in the production or manufacture of those goods; (b) the Comptroller of Customs is not satisfied that export drawback has not been or will not be allowed in respect of those goods; or (c) goods are in the opinion of the Comptroller of Customs of a class which, having regard to any notification issued by the Minister in accordance with section 34, are liable to customs duty as if sections 31 and 32 did not apply as respects those goods. (2) Where on importation into the country goods have been treated as coming within the scope of section 31, and after their importation export drawback is allowed, the Comptroller of Custom and Excise Duties 27 Customs may, if he thinks fit, recover from the importer the amount of import duty which would have been chargeable on the importation of the goods into the country if the goods had not been treated as coming within the scope of section 31. (3) In this section– (a) “export drawback” means any arrangement for the refund or remission, wholly or in part, of import duties applicable to imported goods whereby the arrangement, expressly or in effect, allows the refund or remission if the goods are exported, but not if they are retained for home use, Provided that, in relation to any transaction, where the Comptroller of Customs is satisfied that the arrangement aforesaid permits only refund or remission of the revenue element of any import duties and does not permit refund or remission of the protective element of any import duties he may, in his discretion, determine that such refund or remission shall not be regarded as export drawback for the purposes of this section; (b) “remission” includes exemptions for goods brought into free ports and other places which have similar customs privileges.