Section 33
ActIn forceProvision 39 of 129
Section 33
(1)
In the case of imported taxable goods, no person shall be entitled to obtain delivery of such goods from the customs control or excise control until the amount of the sales tax assessed by the proper officer of sales tax on those goods has been paid in full.
(2)
Notwithstanding subsection (1), any person may obtain delivery of imported taxable petroleum from the customs control or excise control whether or not any part of or all of the sales tax due and payable on such taxable petroleum have been paid.