CUSTOMS AND EXCISE

CHAPTER 42:01
CUSTOMS AND EXCISE

ARRANGEMENT OF SECTIONS

    SECTION

PART I
PRELIMINARY

    1.    Short title

    2.    Interpretation

    3.    Goods subject to customs control

    4.    Time of importation and exportation

    5.    Entered goods

PART II
ADMINISTRATION

    6.    Appointment and duties of Controller

    7.    Delegation

    8.    Prescriptions and appointments by Minister

    9.    Appointments by Controller

    10.    Licensed private sidings and air freight licensees

    11.    Conditions in respect of customs areas

    12.    Hours of service

PART III
GENERAL POWERS OF OFFICERS

    13.    Powers in respect of persons

    14.    Powers in respect of packages

    15.    Powers of entry etc. of proper officers

    16.    Powers in respect of conveyances etc.

    17.    Power to patrol freely

    18.    Power to take samples

    19.    Power of arrest

    20.    Damage to premises etc. resulting from exercising of powers

PART IV
IMPORTATION

    21.    Prohibited and restricted imports

    22.    Arrival of aircraft and vessels

    23.    Boarding of aircraft or vessels

    24.    Declaration of master

    25.    Controller may dispense with declaration

    26.    Retention and unloading of cargo

    27.    Arrival of trains

    28.    Arrival of vehicles other than trains

    29.    Arrival of persons

    30.    Imported goods

    31.    Unloading and removal of goods

    32.    Entry of goods

    33.    Exceptions to removal and entry requirements

    34.    Entry in absence of documents

    35.    Responsibility for imported goods and duty

    36.    Temporary importation

PART V
STATE WAREHOUSES

    37.    Application Part

    38.    Goods deposited in state warehouses

    39.    Sale of goods

    40.    Goods deemed to be in a state warehouse

PART VI
BONDED WAREHOUSES

    41.    Licensing of bonded warehouses

    42.    Transfer of licence

    43.    Revocation or non-renewal of licences

    44.    Licensees to provide facilities, and keep records etc.

    45.    Entry for warehousing

    46.    Operations in bonded warehouse

    47.    Entry of warehoused goods

    48.    Sampling of warehoused goods

PART VII
CARRIAGE COASTWISE

    49.    Carriage coastwise

PART VIII
EXPORTATION

    50.    Prohibited and restricted exports

    51.    Entry for exportation

    52.    Loading of goods

    53.    Failure to export

    54.    Departure of aircraft and vessels

    55.    Departure of vehicles and persons

    56.    Procedure to a foreign port

    57.    Attempts to export

PART VIIIA
EXPORT WAREHOUSES

    57A.    Licensing of Export Warehouses

    57B.    Transfer of Licence

    57C.    Revocation or non-renewal of Licence

    57D.    Licenses to provide facilities, keep records

    57E.    Goods for warehousing

    57F.    Entry of warehoused goods for exportation

PART IX
STORES

    58.    Entry of goods for use as stores

    59.    Surplus stores

PART X
TRANSIT

    60.    Goods in transit

    61.    Transit without entry

    62.    Security for goods in transit

PART XI
EXCISE MANAGEMENT

    63.    Minister may make regulations

    64.    Excise licence

    65.    Licences, issue, conditions etc.

    65A.    Renewal of licences

    66.    Entry of premises etc.

    67.    Marking of rooms etc.

    68.    Accommodation etc.

    69.    Excise bond

    70.    Name of licence holder to be exhibited

    71.    Security of building, etc.

    72.    Tables

    73.    Stores and excise warehouses

    74.    Prohibitions in respect of excisable goods

    75.    Stock books, etc.

    76.    Liability to excise duty

    77.    Excise return and payment of excise duty

    77A.    Order to pay duty etc., and request for information

    77B.    Levy of distress

    77C.    Excise tax stamps

    78.    Samples

    79.    Responsibility for losses, etc.

    80.    Procedure upon termination of licence

    81.    Keeping of stills

PART XII
DUTIES

    82.    Duties payable

    83.    Tariffs to be prescribed

    84.    Procedure for prescribing or amending tariff

    85.    Investigations as to dumping

    86.    Payment of dumping duties

    87.    Seller under contract and recover any increase and purchaser may deduct any decrease of duty

    88.    Rate of duty in relation to time of importation, exportation or entry

    89.    Rebates in respect of the specified countries

    90.    Sellers of goods to produce proof of payment of duty

    91.    Short levy or erroneous refund

    92.    Liens and preferences

    93.    Payment of fines and duty by instalments

    94.    Provisions relating to collection of duties

    94A.    Manner of paying duty and other payments

    95.    Re-imports

    96.    Suspensions, rebates, remissions and refunds of duty

    97.    Drawback

    98.    Remission of duty on goods exported

    99.    Remission or refund of duty upon loss, etc., of goods

    100.    Refund of moneys paid to Department

    101.    Refund of cash deposits

    102.    Goods returned for destruction or further manufacture

    103.    Deficiencies in goods subject…