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Section 2

Interpretation

of Sales Tax Act 2018

ActIn forceProvision 2 of 131
Section 2

(2)

For the purpose of this Act—

Sales Tax 15

(a)

goods shall be deemed to be under customs control whilst the goods are deposited or held in any customs warehouse or licensed warehouse, post office, or in any conveyance, pipeline or place from which the goods may not be removed except with the permission of the proper officer of sales tax;

and

(b)

goods shall be deemed to be under excise control whilst the goods are deposited or held in any distillery, brewery or other places of manufacture, or in any public excise warehouse, licensed warehouse, post office, or in any conveyance, pipeline or place from which the goods may not be removed except with the permission of the proper officer of sales tax.

Read in full context — Sales Tax Act 2018 →