IT is hereby notified that the Minister of Finance and Economic
Development, in terms of section 115(3)* of the Customs and Excise
Act [Chapter 23:02], made the following notice:—
1. This notice may be cited as the Customs and Excise (Designation of Foreign Currency Dutiable Goods) Notice, 2018.
2. This notice shall come into force on the 23rd November, 2018.
3. (1) Subject to section 3, the Minister of Finance and Economic Development hereby designates the goods whose tariff codes and description are listed in the Schedule below for the purpose of section 115(3) of the Act.
(2) Every person who imports any goods designated in terms of this notice shall pay duty in foreign currency.
(3) Goods purchased on or before 22nd November, 2018, and consigned on or before 3rd January, 2019, shall be exempted from the operation of this notice, provided an approval for the exemption is obtained from the Ministry of Finance and Economic Development within forty-two days of date of importation of the goods.