Person accountable for and accrued of duty

(1) The person accountable for duty on chargeable goods is– (a) where such goods are imported into the Country the importer thereof, (b) where the goods are manufactured in the Country the manufacturer thereof at the time that any such goods are sold or otherwise disposed of for consumption in the Country. (2) Duty in respect of any chargeable goods becomes due– (a) where the goods are imported into the Country, on such importation or when taken out of bond for consumption in the Country; (b) where the goods are manufactured in the Country, before any such goods are sold or otherwise disposed of for consumption in the country.