Section 51Part 4 — INCIDENCE AND COLLECTION OF DUTY AND PACKAGE TAX
Package tax
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There shall be charged, collected and paid at the time of first entry thereof a package tax on all goods imported into the Islands at the rates shown in Schedule 3 to the Customs Tariff Act, (2023 Revision) and, notwithstanding this or any other law (but subject to subsection (2) and section 50) no exemption, relief or drawback shall be given on such tax except in the case of goods imported —
by Government;
under the terms of any inter-governmental agreement; or
under item 3, 5 or 9 of Schedule 2 to the Customs Tariff Act (2023 Revision).
Notwithstanding subsection (1), no package tax is chargeable on imported goods discharged at the Port of George Town or Cayman Brac as prescribed in the Customs Regulations (2011 Revision).