Goods imported for processing or repacking for export
Adaptation amendments retroactively made-see 12 of 1999 s. 3
(1) Where the Commissioner is satisfied that any dutiable goods-
(a) were imported solely for the purpose of further processing or repacking for export; or
(b) which are beer, are solely for export,
he may in writing grant permission for those goods to be delivered to, or stored in, a place approved by him. (Replaced 16 of 1989 s. 2)
(2) The Commissioner may impose conditions in relation to permission granted under subsection (1) and may, in addition, require the owner of such goods to furnish such security, either in cash or by means of a bond, as the Commissioner requires to ensure-
(a) the due observance of conditions imposed under this section;
(b) the export of the goods; and
(c) the safe and secure keeping of the goods in the place.
(3) Upon any failure to observe any condition imposed under subsection (2), any security furnished under that subsection shall be forfeited to the Government, without prejudice to any other penalty which may be imposed.
(4) Notwithstanding subsection (3), the Chief Executive in Council may entertain and give effect to any moral claim in respect of any security so forfeited.