10
Rate of levy.
Exporters of clothing items to make export declarations and pay levy.
Commissioner may require particulars in declarations to be verified.
CAP. 318] Industrial Training (Clothing Industry)
[1986 Ed.
22. (1) The Legislative Council may by resolution prescribe the rate of levy.
(2) The rate of levy prescribed under subsection (1) shall be based on the F.O.B. value of the clothing items exported.
(3) The rate of levy prescribed under subsection (1) shall come into effect 30 days after the publication of the resolution in the Gazette.
23. (1) Every exporter shall, within 14 days after the export of clothing items, lodge with the Commissioner a declaration in the form specified under section 34 stating the clothing items exported by him, their F.O.B. value and such other particulars as may be required in the form.
(2) A declaration under subsection (1) shall be lodged either in person at such office or offices as the Commissioner shall, by notice in the Gazette, designate for this purpose, or by sending it by post to such address as the Commissioner shall, by notice in the Gazette, designate for this purpose.
(3) The levy in respect of the F.O.B. value of the clothing items stated in a declaration lodged under subsection (1) shall be paid in cash or by cheque to the Commissioner at the time of lodging such declaration and a receipt therefor shall be issued, and until such levy is paid the declaration shall be deemed not to have been lodged with the Commissioner.
(4) Any exporter who, without reasonable excuse, fails to lodge a declaration under and in accordance with this section shall be guilty of an offence and shall be liable on conviction to a fine of $1,000.
(Amended, L.N. 294/82)
24. (1) The Commissioner may at any time by notice in writing, served personally or sent by post, require an exporter who has lodged with him a declaration under section 23 to verify any particulars stated in the declaration to his satisfaction, either by the production of documentary evidence or by statutory declaration or other means.
(2) Any person who, without reasonable excuse, fails to comply with a notice under subsection (1) within 14 days after the notice is served or sent, or within such further time as the Commissioner may in any case allow, shall be guilty of an offence and shall be liable on conviction to a fine of $5,000.
(3) Where a person is charged under subsection (2) with the offence of failing to comply with a notice under subsection (1), the court dealing with the charge may, whether or not it convicts him of the offence, order him to comply with the notice within such period as may be specified in the order.
(4) Without prejudice to the law relating to contempt of court, any person, who, without reasonable excuse, fails to comply with an order made under subsection (3) shall be guilty of an offence and