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In forceAmended2020 Revised Edition
Contents

Part 3 · Levying of Duty and Tax

11. Power of Director‑General to waive duty, etc.

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Amended

Last amended by an amending law of 2018.

The Director‑General or an officer of customs authorised by the Director‑General for the purpose of this section may waive the payment, or recovery of payment, of the whole or any part of any customs duties, excise duties, taxes, fees or other charges, except that the amount which may be waived must not exceed $20 or any other amount that the Minister may by order prescribe.

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Part 4

Importation and Exportation

Part 5

General Provisions Affecting Aircraft and Vessels in Territorial Waters

Part 6

Warehousing

Part 7

Manufacture and Bottling

Part 8

Part 9

Drawback

Part 10

Duty Free Shops for Tourists

Part 11

Composite Licence

Part 12

Miscellaneous Provisions

Part 13

Search, Seizure and Arrest

Part 14

Provisions as to Trials and Proceedings

Part 15

Offences and Penalties

Part 16

Regulations

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