ACT
(Acts 24 of 1990, 3 of 1993, 2 of 1994, 23 of 1999, 8 of 2012 and Statutory Instruments 30/1993, 51/1993, 2/1996, 2/2004, 113/2012, 77/2014, 112/2014, 29/2015, 45/2015, 56/2015, 17/2019, 18/2019, 31/2019, 171/2019, 172/2019, , 82/2020, 164/2020, 9/2021, 150/2022, 167/2023 and 168/2023)
Act 24 of 1990 .. in force 3 April 1993 (S.I. 16/1993)
Amended by Act 3 of 1993 .. in force 3 April 1993 (S.I. 15/1993)
Amended by Act 2 of 1994 .. in force 5 March 1994
Amended by Act 23 of 1999 .. in force 11 September 1999
Amended by S.I. 30/1993 .. in force 1 July 1993
Amended by S.I. 51/1993 .. in force 25 September 1993
Amended by S.I. 2/1996 .. in force 1 January 1996
Amended by S.I. 2/2004 .. in force 1 February 2004
Amended by S.I. 113/2012 .. in force 1 October 2012
Amended by Act 8 of 2012 .. in force 1 October 2012 (S.I. 125/2012 .. in force 28 September 2012)
Amended by S.I. 77/2014 .. in force 11 July 2014
Amended by S.I. 112/2014 .. in force 1 November 2014
Amended by S.I. 29/2015 .. in force 1 April 2015
Amended by S.I. 45/2015 .. in force 18 May 2015
Amended by S.I. 56/2015 .. in force 1 June 2014
Amended by S.I. 17/2019 .. in force 1 January 2019
Amended by S.I. 18/2019 .. in force 16 November 2018
Amended by S.I. 31/2019 .. in force 1 April 2019
Amended by S.I. 171/2019 .. in force 1 January 2020
Amended by S.I. 172/2019 .. in force 1 January 2020
Amended by S.I. 82/2020 .. in force 27 March 2020
Amended by S.I. 164/2020 .. in force 1 May 2020 (Expires 30 April 2022)
Amended by S.I. 9/2021 .. in force 18 January 2021
Amended by S.I. 150/2022 .. in force 28 October 2022
Amended by S.I. 167/2023 .. in force 29 December 2023 (Expires 30 June 2024)
Amended by S.I. 168/2023 .. in force 29 December 2023 (Expires 30 June 2029)
Statutory Instruments 34/1993 .. in force 1 July 1993, 28/1995 .. in force 29 April 1995, 7/1996 .. in force 1 January 1996, 20/1996 .. in force 4 May 1996, 35/1996 .. in force 6 July 1996, 35/1997 .. in force 10 May 1997, 2/1998 .. in force 31 January 1998, 50/1997 .. in force 1 July 1997, 1/2000 .. in force 1 January 2000, 160/2000 .. in force 5 August 2000, 168/2000 .. in force 12 August 2000, 137/2001 .. in force 1 December 2001, 122/2009 .. in force 21 December 2009, 92/2010 .. in force 23 August 2010, 92/2012 .. in force 27 August 2012, 93/2012 .. in force 27 August 2012, 94/2012 .. in force 27 August 2012, 107/2012 .. in force 17 September 2012, S.I. 113/2012 .. in force 28 September 2012, S.I. 120/2012 .. in force 28 September 2012, S.I. 121/2012 .. in force 28 September 2012, S.I. 122/2012 .. in force 28 September 2012, S.I. 123/2012 .. in force 28 September 2012, S.I. 143/2012 .. in force 12 November 2012, S.I. 152/2012 .. in force 3 December 2012, S.I. 153/2012 .. in force 3 December 2012, S.I. 9/2013 .. in force 18 February 2013, S.I. 10/2013 .. in force 18 February 2013 and S.I. 11/2013 .. in force 18 February 2013.
ARRANGEMENT OF SECTIONS
| 1. | Short title |
| 2. | Interpretation |
| 3. | Imposition of customs duties |
| 4. | Conditional duty exemptions and reductions |
| 5. | Relief from customs duties on importation |
| 6. | Exemptions for religious and charitable organisations |
| 7. | Power to impose flat rate customs duty |
| 8. | Measurement for purpose of customs duties |
| 9. | Imposition of customs duties on exportation |
| 10. | Power to amend Schedules |
| 11. | Act to be read as one with Customs (Control and Management) Act |
| 12. | Savings |
| Schedule 1 | |
| Schedule 2 | |
| Schedule 3 | |
| Schedule 4 | |
| Schedule 5 | |
AN ACT to amend and consolidate the law relating to customs duties.
Commencement [3 April 1993]