Section 22Part 3 — CONTROL OF VESSELS AND GOODS
Temporary imports
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Subject to such conditions as the Director may think fit to impose, goods which the Director is satisfied are temporarily imported with a view to subsequent exportation may, at the Director's discretion, be imported free of duty for retention in the Islands for a period not exceeding six months, or, on prior receipt of a written request for retention, for such extended period as the Director may authorise.
Any goods temporarily imported which are not re-exported within the period or extended period permitted under subsection (1) shall become liable to the full duty payable in respect of such goods or such part thereof, as the Director may deem appropriate in the circumstances of the case, as if the same had been imported without reference to this section.
Defined Terms
temporary importationfree of dutyre-exported
Referenced By
- Section 17 — Entry of goods
Section 22 regarding temporary importation