ACT
(Acts 23 of 1986, 20 of 1999 and 21 of 2006 and S.I. 52/1987, 72/1987, 78/1993, 80/1996, 161/2000, 101/2002 and 2/2006)
Act 23 of 1986 .. in force 31 January 1987
Amended by Act 20 of 1999 .. in force 29 May 1999
Amended by Act 21 of 2006 .. in force 27 March 2006
Amended by S.I. 52/1987 .. in force 31 October 1987
Amended by S.I. 72/1987 .. in force 31 December 1987
Amended by S.I. 78/1993 .. in force 18 December 1993
Amended by S.I. 80/1996 .. in force 12 December 1996
Amended by S.I. 161/2000 .. in force 5 August 2000
Amended by S.I. 101/2002 .. in force 28 October 2002
Amended by S.I. 2/2006 .. in force 23 January 2006
ARRANGEMENT OF SECTIONS
PART 1
PRELIMINARY
| 1. | Short title |
| 2. | Interpretation |
| 3. | Power to amend Schedule and declare approved premises |
| 4. | Duty-Free shop operator's licence |
| 5. | Duty-Free shop operator's agency permit |
| 6. | Duty-Free shop licence |
| 7. | Time limit for application for renewal |
| 8. | Refusal to grant or renew licence or permit |
| 8A. | Rights of a national of a member State |
| 9. | Cancellation of licence or permit |
| 10. | Right of Appeal |
| 11. | Bond may be required |
| 12. | Operational charge |
| 13. | Display centres |
| 14. | Submission of returns |
PART 2
WAREHOUSING
| 15. | Duty-Free shop as private warehouse |
| 16. | Comptroller may issue directions |
| 17. | Application of Customs (Control and Management) Act |
PART 3
DUTY-FREE SHOPPING SYSTEM
| 18. | Sale of approved goods and consumables |
| 19. | Deposit of approved goods |
| 20. | Conditions applicable to sale of approved goods and consumables |
| 21. | Restricted Goods |
| 22. | Searches |
PART 4
OFFENCES AND PENALTIES
| 23. | False advertisement |
| 24. | Failure to carry out directions |
| 25. | Infringement of conditions |
| 26. | Refusal to give explanation |
| 27. | False declaration |
| 28. | Evading provisions relating to approved goods and consumables |
| 29. | Failure to make returns |
| 30. | Penalty recoverable from bond |
| 31. | Prosecutions for offences |
| 32. | Provision for mitigation of severity of law |
| 33. | Comptroller may mitigate penalty |
| 34. | Regulations |
| Schedule 1 | |
| Schedule 2 | |
| Schedule 3 | |
| Schedule 4 | |
AN ACT to provide for a tourist duty-free shopping system permitting duty concessions on goods for export and for connected matters.
Commencement [31 January 1987]