01-01-2008 [E] 01-01-2008 [M] · s 5

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s 5

(1)

The Controller may make a refund of any import duty paid in respect of goods purchased locally for the personal consumption or use by the persons named in the Third Schedule, subject to such conditions as he may determine.

(2)

No refund of any import duty shall be made under sub-paragraph (1)

except on a claim made within 12 months of the date of payment of the import duty.

(3)

No refund of any import duty shall be granted under the Customs

Order, 2006 (S 39/06) if the amount of the refund claimed in respect of any separate item is less than $500.

Amendment of Schedules.