SI 2017-59 - Customs and Excise (Special Economic Zones) (Rebate) Regulations, 2017

IT is hereby notified that the Minister of Finance and Economic Development has, in terms of section 235 as read with section 120, of the Customs and Excise Act [Chapter 23:02], made the following regulations:-
1. These regulations may be cited as the Customs and Excise (Special Economic ?...ones) (Rebate) Regulations, 2017.
2. These regulations shall apply to a Special Economic Zone appointed in terms of section 20 of the Special Economic Zones Act [Chapter 14:07] and specified in a notice in the Gazette.
3. Subject to this section, and to such conditions as the Commissioner may in each case impose, a rebate of duty shall be granted on such raw materials, intennediate products, equipment and machinery as the Commissioner may approve, when such goods are imp01ted for use solely in a Special Economic Zone.

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