Customs Duties (Deferred Payment) Regulations, 2017 · s 2

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s 2

(1)

A person who imports dutiable goods in the course or furtherance of any business carried on by him may make an application to the Controller for —

(a)

the payment of customs duty to be deferred; and

(b)

permission for those goods to be removed from the Ports

Department warehouse, customs warehouse or licensed warehouse, as the case may be, notwithstanding that the customs duty chargeable on the importation has yet to be paid.

(2)

Every application made under sub-regulation (1) —

(a)

shall be made in such form and manner, and furnished with such information and particulars, as the Controller may determine;

(b)

shall comply with such requirements as the Controller may determine; and

(c)

shall not include any false, misleading or inaccurate declaration or information.

Approval for customs duty to be deferred and removal of goods