98 Customs Formalities Regulations

• Author: Ralph Hone
• Pages: #3

CHAPTER 98.

CUSTOMS FORMALITIES REGULATION.

AN ACT TO CARRY OUT CERTAIN REQUIREMENTS OF AN INTERNATIONAL CONVENTION RELATING TO THE SIMPLIFICATION OF CUSTOMS FORMALITIES SIGNED AT GENEVA ON THE THIRD DAY OF NOVEMBER 1923.

[9th April 1925.1

1. This Act may be cited as The Customs Formalities Regulation Act.

2. In this Act, unless the context otherwise requires'Comptroller' includes the collector of revenue of any of the Out Islands;

   'contracting states' includes any of the states signatory to the International Convention relating to the simplification of Customs Formalities signed at Geneva on the third day of November, one thousand nine hundred and twenty-three;

   'goods' include wares and merchandise.

3. -(1) Except in cases in which their importation may be prohibited, and unless it is indispensable for the solution of any dispute that they should be produced, goods which form the subject of a dispute as to the application of the customs tariff or as to their origin, place of departure or value, must, at the request of the declarant, be at once placed at his disposal without waiting for the solution of the dispute:

   Provided that before such goods are released the declarant shall give such security by way of deposit or otherwise for the payment of customs duties or shall give such undertaking in respect of such goods as the Comptroller shall deem necessary.

   (2) The refund of any money so deposited or the cancellation of any security or undertaking given by the declarant shall take place immediately upon the solu I of 1925.

   Short title.

   Interpretation.

   Goods subject to dispute to be placed at the disposal of declarant upon security being given.

   Refund of deposit or cancellation of security.

   tion of the dispute, subject to the deduction of any duties payable in respect of such goods and subject to any penalties which may be imposed for breaches of the revenue laws in respect of such goods.

   Samples to be admitted free of duty subject to security being given.

4. -(1) Samples and specimens which are liable to import duty, and the importation of which is not prohibited, shall, when imported by manufacturers or traders, either in person or through the agency of commercial travellers, be temporarily admitted free of duty, subject to the amount of the import duties being deposited or security being given for payment thereof, if necessary.

   Identification (2) The Comptroller shall recognise as sufficient marks. for the future identification of the samples...