1989 Ed.]
Dutiable Commodities Regulations
[CAP. 109
A 37
[Subsidiary]
95. Sampling and other treatment of goods
(1) Subject to the provisions of regulation 94 and after due notice, samples of dutiable goods may be taken and dutiable goods may be repacked, bottled, blended, denatured or treated in any other manner whatever as the Commissioner may permit, in a warehouse.
(2) Notice may be given to the Commissioner in office hours on any working day before that on which the operation begins, and shall specify-
(a) the nature of the operation;
(b) the name and the number (if any) of the warehouse; and
(c) the day and time when the operation is to begin.
(3) No person shall begin or perform any such operation or any part thereof except under the supervision of a member of the Customs and Excise Service, unless the Commissioner gives special permission to the contrary.
(4) Dutiable goods shall not be repacked in containers in less quantities than those specified in regulation 97.
(5) Containers, if any, which are deficient in content shall be filled from others in the same ownership.
(6) Unless the Commissioner otherwise directs, samples shall not be removed from a warehouse until duty has been paid thereon.
(L.N. 294 of 1982)
96. Goods to be removed only under permit
No goods shall be removed from a warehouse except under permit or with the written authority of the Commissioner.
(L.N. 6 of 1970; L.N. 294 of 1982)
97. Minimum quantities for removal
The minimum amount of any one kind, brand, preparation or admixture of dutiable goods which may be removed in any one consignment from a warehouse, except as samples or with the special permission of the Commissioner, shall be-
(a) Liquor
81
(b) Tobacco-
(i) cigarettes
2000
(ii) cigars
200
(iii) other manufactured tobacco
1.5 kg
(iv) unmanufactured tobacco
15 kg
(c) Hydrocarbon oil
40/
(L.N. 189 of 1982; L.N. 294 of 1982; L.N. 7 of 1987)
1989 Ed.]
Dutiable Commodities Regulations
[CAP. 109
A 37
[Subsidiary]
95. Sampling and other treatment of goods
(1) Subject to the provisions of regulation 94 and after due notice, samples of dutiable goods may be taken and dutiable goods may be repacked, bottled, blended, denatured or treated in any other manner whatever as the Commissioner may permit, in a warehouse.
(2) Notice may be given to the Commissioner in office hours on any working day before that on which the operation begins, and shall specify-
(a) the nature of the operation;
(b) the name and the number (if any) of the warehouse; and
(c) the day and time when the operation is to begin.
(3) No person shall begin or perform any such operation or any part thereof except under the supervision of a member of the Customs and Excise Service, unless the Commissioner gives special permission to the contrary.
(4) Dutiable goods shall not be repacked in containers in less quantities than those specified in regulation 97.
(5) Containers, if any, which are deficient in content shall be filled from others in the same ownership.
(6) Unless the Commissioner otherwise directs, samples shall not be removed from a warehouse until duty has been paid thereon.
(L.N. 294 of 1982)
96. Goods to be removed only under permit
No goods shall be removed from a warehouse except under permit or with the written authority of the Commissioner.
(L.N. 6 of 1970; L.N. 294 of 1982)
97. Minimum quantities for removal
The minimum amount of any one kind, brand, preparation or admixture of dutiable goods which may be removed in any one consignment from a warehouse, except as samples or with the special permission of the Commis- sioner, shall be-
(a) Liquor
81
(b) Tobacco-
(ii) cigars
(i) cigarettes
2000
200
(iii) other manufactured tobacco
1.5 kg
(iv) unmanufactured tobacco
15 kg
(c) Hydrocarbon oil ......
40/
(L.N. 189 of 1982; L.N. 294 of 1982; L.N. 7 of 1987)
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