Customs Order, 2006 · s 20

Suggest a correction

Tell us what is wrong in this text. We check every suggestion against the official version before we change anything.

What is wrong?Wrong or mistyped wordsWrong structure or numberingWrong title or detailsText that appears twice

What should change, and whyUp to 2,000 characters.The text as it should read (optional)

20.
Calculation of import duty
( 1)
The rate of import duty applicable to any goods shall be -
(a) in the case of goods lawfully imported -
(i)
if such goods, other than petroleum in a licensed warehouse, are warehoused, the rate in force on the day on which the removal of the goods is authorised by the proper officer of customs;
(ii)
if such goods consist of petroleum which is in a licensed warehouse, the rate in force on the day on which such petroleum is removed from such warehouse;
(iii) if such goods are imported by post, the rate in force on the day on which duty is assessed by the proper officer of customs; and
(iv)
in any other case, the rate in force on the day on which such goods are released by the proper officer of customs;
(b) in the case of uncustomed goods, the rate in force on the day on which such goods became uncustomed goods, if known, or the rate in force on the day of seizure, whichever is the higher.
(2)
For the purpose of calculating the customs duty payable, the valuation applicable to any goods shall be made in the prescribed manner.

Edit the text above. Up to 20,000 characters.Where you checked it (optional)A link to the official version, if you have one.

The text as we hold it

Open the official text

s 20Calculation of import duty

( 1)

The rate of import duty applicable to any goods shall be -

(a)

in the case of goods lawfully imported -

(i)

if such goods, other than petroleum in a licensed warehouse, are warehoused, the rate in force on the day on which the removal of the goods is authorised by the proper officer of customs;

(ii)

if such goods consist of petroleum which is in a licensed warehouse, the rate in force on the day on which such petroleum is removed from such warehouse;

(iii)

if such goods are imported by post, the rate in force on the day on which duty is assessed by the proper officer of customs; and

(iv)

in any other case, the rate in force on the day on which such goods are released by the proper officer of customs;

(b)

in the case of uncustomed goods, the rate in force on the day on which such goods became uncustomed goods, if known, or the rate in force on the day of seizure, whichever is the higher.

(2)

For the purpose of calculating the customs duty payable, the valuation applicable to any goods shall be made in the prescribed manner.