Section 9Part 0 —
Refund of customs duty on hydrocarbon oils
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The Treasury may authorise the Collector of Customs to make, if he thinks fit, arrangements for securing the refund of customs duty paid on any hydrocarbon oils (within the meaning of the Customs Law (1997 Revision)) which are —
bought in the Islands; and
used for such purpose that, had they been imported for that use, exemption from customs duty thereon would have been required to be granted by virtue of Article 50 in the First Schedule or regulations made under section 5(1).
Any arrangements made under subsection (1) may impose conditions subject to which any refund is to be made.
Any amount refunded under arrangements made under subsection (1) shall be defrayed out of the moneys standing to the credit of the General Account of the Collector of Customs.
Cross References
- Section of Customs Law
Within the meaning of the Customs Law (1997 Revision)