Relief from duty

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The following may be imported free or partially free from any charge to duty —

goods entered for home use which are proved to the satisfaction of Customs and Border Control to have had duty paid in respect of them having been imported into the Islands on a previous occasion;

goods imported by the holder of a duty free franchise in respect of such goods; and

goods imported by or specifically on behalf of a person, entitled to full or partial relief in respect of such goods under this or any other law.

Customs and Border Control Act

5 Parts

s.47Relief from duty— Customs and Border Control Act (2024 Revision)

Section 47Part 4 — INCIDENCE AND COLLECTION OF DUTY AND PACKAGE TAX

Relief from duty

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The following may be imported free or partially free from any charge to duty —

goods entered for home use which are proved to the satisfaction of Customs and Border Control to have had duty paid in respect of them having been imported into the Islands on a previous occasion;

goods imported by the holder of a duty free franchise in respect of such goods; and

goods imported by or specifically on behalf of a person, entitled to full or partial relief in respect of such goods under this or any other law.