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bruneilawsby aturio
In forceAs enacted
Contents

Section 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 excise duty to be deferred; and

(b)

permission for those goods to be removed from the place of manufacture specified in a licence under section 53, Ports Department warehouse, excise warehouse or licensed warehouse, as the case maybe, notwithstanding that the excise 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.

Report

Read on from s 3