Section 16
Section 19a of the principal Act is amended—
of Excise (Amendment) Act 2019
Amendment ActIn forceProvision 16 of 80
Section 16
(a)
in subsection (1)—
(i)
by inserting after the words “imported goods,”
the words “other than goods affected under section 19e”;
(ii)
in paragraph (a), by substituting for the word
“excise” the word “customs”;
(iii)
in paragraph (b), by substituting for the word
“fifty” the words “two hundred”; and
(iv)
in paragraph (c), by substituting for the word
“twelve” the word “three”; and
(b)
in subsection (2), by deleting the words “, or at the rate of excise duty leviable on goods of a like description at the time of re-export of the goods, whichever is the lower”.
Amendment of section 19b