Customs and Excise (General) (Amendment) Regulations, 2014 (No. 75)
IT is hereby notified that the Minister of Finance and Economic Development has, in terms of section 235 of the Customs and Excise Act [Chapter 23:02], made the following regulations:- 1. These regulations may be cited as the Customs and Excise (General) (Amendment) Regulations, 2014 (No. 75).
2. The Customs and Excise (General) Regulations, 2001, published in Statutory Instrument 154 of 200 I (hereinafter called "the principal regulations") is amended by the repeal of section 103(1), and the substitution of the following- ·
"103 (1) Subject to this section, and subject to such conditions or restrictions as the Commissioner-General may in each case determine, a rebate of duty shall be granted on such goods, excluding new clothing, footwear, bed linen and all foodstuffs listed in the Schedule, as the Commissioner-General may approve when such goods are imported for free distribution among persons in need by any international or regional organisation, body or agency which has been designated by the Minister as a relief organisation, body or agency: Provided the Minister may direct the Commissioner-General to grant a rebate on any goods listed in the Schedule.