Section 42Part 4 — INCIDENCE AND COLLECTION OF DUTY AND PACKAGE TAX
Charge of duty
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There shall be charged, collected and paid through Customs and Border Control to the Treasury upon all goods imported into the Islands and enumerated in Schedule 1 to the Customs Tariff Act (2023 Revision) the several duties therein set forth.
The goods enumerated in Schedule 2 to the Customs Tariff Act (2023 Revision) may be admitted into the Islands free of duty subject to such conditions as may be imposed by the Cabinet or the Director.