Section 46Part 4 — INCIDENCE AND COLLECTION OF DUTY AND PACKAGE TAX
Re-imported goods
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Where any goods, whether or not made or produced within the Islands, are re-imported into the Islands after exportation from the Islands, and it is shown to the satisfaction of Customs and Border Control that any duty chargeable in respect of the goods prior to their exportation has been paid, and —
either that no drawback of such duty has been paid or any duty refunded; or
that any drawback so paid or duty refunded has been repaid to the Director, then —
if it is shown that the goods while abroad have not been subjected to any process, repair, renovation or improvement, they may be delivered without payment of duty for home use; or
if it is shown that the goods while abroad have been subjected to a process of repair, renovation or improvement and,
if the owner of such goods has, at the time of entering them for export, declared the purpose of such export; and
if such goods are re-imported in repaired, restored or processed form but without there being any substantial change in their form or character, those goods shall be chargeable with duty as if the increase in the value of the goods attributable to the process were the whole value thereof.
For the purpose of subsection (1)(b) any sum contracted to be paid for the execution of a process or repair on any goods shall be prima facie evidence of the increase of the value of the goods attributable to such process or repair; but this provision shall be without prejudice to any other provision as to the ascertainment of the value of goods.
When goods are re-imported into the Islands after having been processed abroad to such an extent that there has been a substantial change in the form and character of such goods, then duty shall be chargeable on the whole value of the goods, determined under section 45.