Section 77E
Remission of customs duty
ActIn forceProvision 121 of 294
Section 77E
(1)
Where in the course of carrying out any activities approved under subsection 77B(1) there is waste or refuse, the customs duty may be remitted on the quantity of goods liable to the customs duty in so much of the waste or refuse as has arisen from the activities carried out in relation to the goods which have undergone any process.
Customs 93
(2)
If the customs duty is remitted under subsection (1), the Director
General shall direct the waste or refuse to be destroyed subject to such conditions as the Director General deems fit.
(3)
If no remission is granted under subsection (1), the Director
General shall require customs duty to be paid on such waste or refuse as if it had been imported in that form.