Regulations for inwards duty free shops

(1) The Minister may make regulations for the licensing and establishment of inwards duty free shops and for all matters connected therewith. (2) Without prejudice to the generality of the foregoing, the Minister may make regulations for any or all of the following matters, (a) the fees and other charges that may be payable by the operators of such shops; (b) the type of goods to be sold in such shops; (c) the category of persons who may purchase goods from such shops; (d) the maximum value of purchases which may be made by persons from such shops; (e) the currency to be used in purchasing such goods; (f) the areas where such shops may be established; (g) the maintenance and inspection of records relevant to the storage, sales and receipts of goods; (h) any other matters for which it may be deemed expedient to make regulations. (3) All regulations made by the Minister under this section shall be laid before the National Assembly as soon as may be Custom and Excise Duties 29 after the making thereof and shall be subject to negative resolution, CAP. 145.