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\qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13657442 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 COOK ISLANDS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid742890 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 IMPORT LEVY ACT}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid10362878  }{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid10362878 1972}{\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid742890 {\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13657442 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid10362878 ANALYSIS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 Title}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 1}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 . Short Title and }{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 commencement.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 2. Interpretation.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid742890 {\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 PART I - ADMINIS}{\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 T}{
\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 RA}{\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 T}{\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 IO}{
\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 N
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 3.}{\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid13657442\charrsid8528077 A}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 c}{\fs24\lang2057\langfe5129\langnp2057\insrsid13657442\charrsid8528077 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
 to be administered by the Customs Department
\par 4. Minister may appoint places for payment of }{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 import levy}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid742890 {\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 PART II - IMPOSITION }{\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13657442\charrsid8528077 
AND COLLECTION }{\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 OF IMPORT LEVY}{\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 5}{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 Im}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 port levy.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 6. Value of goods.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 7. Exemptions.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 8. Disputes.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 9. Import levy a Crown }{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 debt}{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 .}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 10. }{\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 Importation}{
\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077  defined.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par 11. Import levy declaration.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 12. Liability of owners of vessels or aircraft for import levy on missing goods}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 .
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 13. Verification of declarations}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 .
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 14. Warehoused goods.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid742890 {\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 PART III - AGENTS, }{\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1908629\charrsid8528077 
LIQUIDATORS AND DECEASED}{\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077  }{\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3684659\charrsid8528077 LEVY}{\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 
PAYERS}{\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 15}{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  Liability of principal }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 for acts of agent.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 16. Liability of agents.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 17. Liability of agent }{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 winding up business of }{
\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 absentee principal.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid14287133\charrsid8528077 18. Payment of levy by }{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 executors or administrators.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13657442\charrsid8528077 19. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Recovery }{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 of}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  levy where there are no executors or administrators
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid742890 {\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 PART IV - R}{\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 EFUNDS AND DRA
WBACKS OF IMPORT}{\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid11219439\charrsid8528077  LEVY}{\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13657442\charrsid8528077 20. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Recovery of levy paid in err}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 or }{
\fs24\lang2057\langfe5129\langnp2057\insrsid13657442\charrsid8528077 
\par 21. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 Refund of levy paid in error
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13657442\charrsid8528077 22. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Recovery of levy refunded}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 in error
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13657442\charrsid8528077 23. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 Drawbacks when goods exported
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13657442\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid742890 {\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13657442\charrsid8528077 PART V - POWERS OF OFFICERS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13657442\charrsid8528077 
\par 24. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Power to impound documents}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13657442\charrsid8528077 25. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Power to question persons and }{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
require production of documents
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13657442\charrsid8528077 26. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Import levy warrants
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13657442 {\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13657442\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid742890 {\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13657442\charrsid8528077 PART VI - SECURITIES
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13657442 {\fs24\lang2057\langfe5129\langnp2057\insrsid13657442\charrsid8528077 
\par 27. Securities for payment of levy and compliance with Act
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13657442\charrsid8528077 28. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 New securities may be required
}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid742890 {\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 PART VII - OFFENCES AND PENALTIES
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13657442\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 29. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Aiding and abetting offences}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 30. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Attempts
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 31. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 General penalty}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 32. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Defrauding the revenue}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 33. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Erroneous returns or statements}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 34. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Erroneous drawbacks or refunds}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 35.}{\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Erroneous declarations}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 36. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Wilfully false declarations}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 37. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Production of false documents}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 38. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Failure to answer questions truly
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 39. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Liability of officers of a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
 company for offence by company
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 40. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Offence punishable under different provisions
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 41. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Charge of intent to defraud the revenue
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 42. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Arrest }{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 of suspected offenders
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 43. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Source of information need not be disclosed
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 44. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Burden of proof
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 45. Offences presumed to have been committed with intent to defraud the revenue.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10255588 {\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 46. Offences with respect to invoices
\par 47. Actions pending alterations of import levy.
\par 48. Remission of fines by High Commissioner.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 49. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
Minimum import levy collectable
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 50. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 General power to make regulations
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 51. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 Orders in Executive Council to be laid before Legislative Assembly
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 52. }{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 Act to bind the Crown
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 53. }{\fs24\lang2057\langfe5129\langnp2057\insrsid8528077\charrsid8528077 Repeal}{\fs24\lang2057\langfe5129\langnp2057\insrsid10255588\charrsid8528077 
\par }\pard \ql \li360\ri0\widctlpar\faauto\adjustright\rin0\lin360\itap0\pararsid4001636 {\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 Schedules
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8923003 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 -------------------------------------
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 1972, No. 9
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid14287133 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 An Act to provide for the imposition and collection of a levy on the importation of goods
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }\pard \qr \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 (1 November 1972
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid10362878 BE IT ENACTED}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  by the Legislative Assembly in Session assembled, and by the authority of the same, as follows:

\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1731755 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 1.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Short Title and commencement}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - (1) This Act may be}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 cited as the}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  Im}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 port}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  L}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 evy }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 Ac}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 t 1972.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }\pard \ql \fi-273\li273\ri0\widctlpar\faauto\adjustright\rin0\lin273\itap0\pararsid1731755 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (2) This Act shall come into force on th}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  day to be appointed by notification in the Gazette.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1731755 {\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 2. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Interpretation}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - In this A}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 ct}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 , unless the context requires:}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Comptroller}{
\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  mean}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 s the Comptroller of Customs and}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  includes any person lawfully }{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 acting for the Comptroller of C}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8528077\charrsid8528077 ustoms;}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Declaration}{
\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  means a declaration made in accordance with the provisions}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13650257\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid8528077\charrsid8528077 of this Act in that behalf;}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 Documents}{
\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid8528077\charrsid8528077  includes books;}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Goods}{
\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  means all kin}{\fs24\lang2057\langfe5129\langnp2057\insrsid8528077\charrsid8528077 ds of movable personal property;}
{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Intent to defraud the revenue}{
\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  means -
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
(a) An intent to evade, or to enable any other person to evade, payment of the import levy or any part of the import levy payable on any goods; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 (b) }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
An intent to obtain, or to enable any other per}{\fs24\lang2057\langfe5129\langnp2057\insrsid1908629\charrsid8528077 son to obtain, in respect of an}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
y goods, any drawback or refund of import levy, not authorised law; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid1908629\charrsid8528077 (c) }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
An intent to evade, or to enable any other person to evade, payment of any money payable to the Crown }{\fs24\lang2057\langfe5129\langnp2057\insrsid8528077 under this Act;}{\fs24\lang2057\langfe5129\langnp2057\insrsid1908629\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid1908629\charrsid8528077 
\par }\pard \ql \fi698\li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8528077 {\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Import levy}{
\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  means th}{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 e import levy imposed by this Ac}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12848547 t;}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8528077 {\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Levyable goods}{
\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  means goods of a class or kind not for the time }{\fs24\lang2057\langfe5129\langnp2057\insrsid12848547 
being exempted from import levy;}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8528077 {\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Levypayer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  means a person liable to pay import}{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12848547 levy;}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8528077 {\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Minister}{
\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  means the Minister in c}{\fs24\lang2057\langfe5129\langnp2057\insrsid12848547 harge of the Customs Department;}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid8528077 {\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Officer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
 means an officer of Customs acting under the Customs Act 1913, and includes any other person appointed to be an officer for the purposes of this Act and also includes any person act}{\fs24\lang2057\langfe5129\langnp2057\insrsid12848547 ing und
er a warrant of distress.}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4200454 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5140376 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid14816224 PART I - ADMINISTRATION
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4209217 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 3.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Act to be administered b}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1908629\charrsid8528077 y}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
 the Customs De}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 p}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 artment}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
 - This Act shall be administered by the Customs }{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 D}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
epartment as constituted by the Customs Act 1913; and the Minister, the}{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
Comptroller, and every Collector shall have and may exercise}{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 in respect of the collection of import levy the like }
{\fs24\lang2057\langfe5129\langnp2057\insrsid13650257\charrsid8528077 p}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
owers and authorities (so far as the same are applicable and with all necessary modifications) as if the import levy were duty under the Customs Act 1913.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4209217 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 4.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Minister may }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1908629\charrsid8528077 appoint p}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 laces }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 for}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1908629\charrsid8528077 payment of }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 im}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 p}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 ort}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 levy}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid13650257\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 For the purpose of collecting i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 mport}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 l}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 evy the}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid12848547 M}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid12848547 ni}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
ster may appoint convenient places for the payment of import levy.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid159115 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid159115\charrsid14816224 PART II - IMPOSITION AND COLLECTION
\par }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid12848547\charrsid14816224 OF IMPORT LEVY
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid159115 {\fs24\lang2057\langfe5129\langnp2057\insrsid159115\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4209217 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 5.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Import levy}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - (1) Subjec}{\fs24\lang2057\langfe5129\langnp2057\insrsid1908629\charrsid8528077 
t to the provisions of this Act,}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
 import levy shall be levied, collected and paid on all goods imported into the Cook Islands on the basis and at the rates specified in the First Schedule to this Act.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4209217 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (2) The basis for the computati
on of import levy shall be the value of the goods, or a specified rate for a specified quantity or weight.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4209217 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (3) Different rates }{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
may be specified for different }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 classes or kinds of goods.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4209217 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 6.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Value of goods}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - For the }{\fs24\lang2057\langfe5129\langnp2057\insrsid1908629\charrsid8528077 
purposes of this Act the }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 value of goods shall be the sum of }{\fs24\lang2057\langfe5129\langnp2057\insrsid1908629\charrsid8528077 the following amounts, }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 namely:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4209217 {\fs24\lang2057\langfe5129\langnp2057\insrsid1908629\charrsid8528077 
(i) the equivalent in New Zealand currency of the value of these goods for Customs duty, such value being ascertained in accordance with the Customs Act in force at the time of importation;
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4209217 {\fs24\lang2057\langfe5129\langnp2057\insrsid1908629\charrsid8528077 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4209217 {\fs24\lang2057\langfe5129\langnp2057\insrsid1908629\charrsid8528077 (ii) the amount of Customs duty (if any) payable on the goods.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4209217 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par 7. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Exemptions}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - (1) Subject to the provisions of this }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1908629\charrsid8528077 section}{\fs24\lang2057\langfe5129\langnp2057\insrsid159115\charrsid8528077 , the following }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
goods shall be exempted from import levy:}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4209217 {\fs24\lang2057\langfe5129\langnp2057\insrsid1908629\charrsid8528077 (a) }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
Goods of a class or kind specified in }{\fs24\lang2057\langfe5129\langnp2057\insrsid1908629\charrsid8528077 the Second Schedule to this Act}{\fs24\lang2057\langfe5129\langnp2057\insrsid1137788 ;}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1908629\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4209217 {\fs24\lang2057\langfe5129\langnp2057\insrsid1908629\charrsid8528077 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4209217 {\fs24\lang2057\langfe5129\langnp2057\insrsid1908629\charrsid8528077 (b) }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
Goods of a class or kind exempted from import levy by the High Commissioner by Order in Executive Council issued pursuant to subsection (2) of this section.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4209217 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (2) The High Commissioner may from time to time, by Order in Executive Council, exempt fr
om import levy any specified classes or kinds of goods, and}{\fs24\lang2057\langfe5129\langnp2057\insrsid13650257\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 may in like manner}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
revoke the exemption from import levy of any goods of a class or kind exempted under paragraph (a) or paragraph (b) of subsection (1) of this section.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4209217 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
(3) Every Order in Executive Council under this section shall come into force on the date of its publication in the Gazette, or on such earlier or later date as may be}{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 specified therein in that behalf.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4209217 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 8.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Disputes}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - Where any dispute arises as to whether 
any class or kind of goods which are imported into the Cook Islands are subject to the provisions of section 5 of this}{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Act, the Minister may determine such dispute in such manner as appears to him just and his decision thereon shall be final.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2360498 {\fs24\lang2057\langfe5129\langnp2057\insrsid8586835\charrsid8528077 9. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Import }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 l}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 e}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 vy}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 a Crown debt}{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 - (1)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 The import levy }{
\fs24\lang2057\langfe5129\langnp2057\insrsid8586835\charrsid8528077 payable }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 on any goods sh}{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 all}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  immediately on the importation }{\fs24\lang2057\langfe5129\langnp2057\insrsid3476610\charrsid8528077 thereof }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
constitute a debt owing to the Crown by the importer.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2360498 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (2) Such debt shall be recoverable by action at the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid8586835\charrsid8528077 suit of }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 the Comptroller on behalf of the Crown.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2360498 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
(3) The right to recover import levy as a Crown debt shall not be affected by the fact that a bond or other security has been given for the payment of import levy, or that no}{\fs24\lang2057\langfe5129\langnp2057\insrsid8586835\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 proper assessment of import levy has been made in}{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 due course under this Act, or that a deficient assessment of import levy has been made.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2360498 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 10.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Importation}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  defined}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
 - (1) For all the purposes of this Act goods shall, except where otherwise expressly provided, be deemed to be imported into the Cook Islands if and}{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 so soon as in any manner whatever, whether lawfully or unlawfully they are brought into the Cook Isla}{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
nds from parts beyond the seas.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2360498 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
(2) Goods whose destination is not of the Cook Islands shall not be deemed to have been so imported unless they are remove
d in the Cook Islands from the vessel or aircraft in which they arrived there, but if so removed they shall for all the purposes of this Act be deemed to have been imported as soon as they were brought into the Cook Islands as aforesaid.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2360498 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
(3) All goods specified in the inward report of any vessel or aircraft or in any invoice produced in relation to}{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
any entry shall be presumed to have been actually imported unless the contrary is proved.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2360498 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (4) For the purposes of this section the term }{
\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Cook Islands}{\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  shall be deemed to include not only all the}{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
waters comprised within the territorial waters of the Cook Islands but}{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
also the whole of the waters comprised within any part or landing place.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2360498 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 11.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Im}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 p}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 ort levy declaration}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - (1) The importer of any goods shall, within fourteen day}{\fs24\lang2057\langfe5129\langnp2057\insrsid1137788 s from the arrival in the Cook I}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 slands of the vessel or aircraft on which the goods were imported,}{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 or such later time as the Comp}{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 tro}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
ller may in any case permit,}{\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 make and deliver to the Comptroller a declaration (to be known as a
n import levy declaration) as to the importation of those goods.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5140376\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2360498 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
(2) For the purposes of subsection (1) of this section, the declaration by the importer made on the Import Entry for Home Consumption for the purposes of the Customs Act}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 1913 shall constitute an import levy declaration.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2360498 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
(3) Any person making any import levy declaration shall truly answer all questions asked by the Comptroller or other officer of Customs relating to the goods referred to in the declaration.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2360498 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 12.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Liability of owners of vessels or aircraft for import levy o}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8586835\charrsid8528077 n}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  missi}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid159115\charrsid8528077 ng}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  goods}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - }{\fs24\lang2057\langfe5129\langnp2057\insrsid3476610\charrsid8528077 If any goods li}{\fs24\lang2057\langfe5129\langnp2057\insrsid8586835\charrsid8528077 able to impo}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 rt levy are smuggled or unlawfully landed in the Cook Islands from}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  any }{
\fs24\lang2057\langfe5129\langnp2057\insrsid3476610\charrsid8528077 v}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 essel or a}{\fs24\lang2057\langfe5129\langnp2057\insrsid3476610\charrsid8528077 ir}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 craft, the owner and the master}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
of the vessel, or the owner and the pilot in command of the aircraft, as the case may be, shall (in addition to the liability of any other person) be jointly and severally liable for the payment of the import levy on such goods, as if imported by them and
 entered for home consumption.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2360498 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 13.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Verification of declarations}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - The Comptroller may, if he thinks }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 it, require }{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 f}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 rom any person making an import levy declaration the production of documents showing the description,}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  quantity and }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 value of the goods to}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  which the declaration relates.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2360498 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 14.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Warehoused goods}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
 - Notwithstanding any other provision in this Act, where on the importation of any goods liable to import levy those goods are warehoused in a warehouse duly licensed under the Customs Act 1913 the import levy payable on those }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 goo}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 ds shall not be due and payable until those goods}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 are entered for home consumption.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid159115 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid14816224 PART}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid14816224  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid14816224 III - AGENTS}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8586835\charrsid14816224 ,}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid14816224  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid14816224 LI}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14816224\charrsid14816224 QUIDATORS
\par }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid14816224 AND DECEASED}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3476610\charrsid14816224  LEVYPAYERS}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid14816224 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2360498 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 15.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Liability of principal for acts of agent}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - (1) Every act done or declara
tion made by an agent in the course of his agency in relation to the importation of goods, or otherwise in}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
relation to this Act, shall be deemed to have been done or made by his principal also, and the principal shall}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
be liable accordingly to all import levies, fines, or penalties imposed by this Act.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2360498 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (2) For the purposes of this section the knowledge and}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 intent of the agent shall be imputed to the principal in addition to his own.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2360498 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (3) For the purposes of this section the agent of }{
\fs24\lang2057\langfe5129\langnp2057\insrsid8586835\charrsid8528077 an }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 agent shall be deemed to be also the agent of the principal.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2360498 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 16.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Liability of agents}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
 - Where any person acts or assumes to act as the agent of any other person in relation to the importation of goods, or otherwise in relation to this Act, he}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 shall be liable to the same import levy, fines, or penalties as if he were the principal for whom he so acts or assumes to act.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1137788 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 17.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Liabilit}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 y}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 of}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  ag}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 ent windi}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 ng}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid159115\charrsid8528077  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 u}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 p}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  business of absentee}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 principal}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1137788 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid159115\charrsid8528077 (1)}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 W}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 here an agent for a principal absent from the}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 C
}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 oo}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 k }{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 I}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
slands has been required by the principal to wind up the business of his principal he shall, before taking any steps to wind up the business, notify the Comptroller of his intention so to do, and shall set aside such sum out of the assets of the principal
 as appears to the Comptroller to be sufficient to provide for any import levy that then is or will thereafter become payable in respect of the business of the principal.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1137788 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (2) Every agent who fails to give notice to the Comptroller or fails to provide for p
ayment of import levy as required by this section shall be liable to a fine of two hundred dollars.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16587341 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 18.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Pa}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 ymen}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 t o}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 f le}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 v}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 y}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  b}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 y}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  executors or administrators}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - (1)}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Where, at}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 th}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 e time o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  a }{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 levypayer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 s death, }{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 h}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 e }{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
as not paid the whole of the import levy theretofore owing by him, the Comptroller shall have the same powers and remedies for the assessment and recovery of import levy from }{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
the executors or administrators }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 of the taxpayer as he would have had against the levypayer if he were alive.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16587341 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (2) The amount of import levy owing by the levypayer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 as aforesaid shall until payment be a charge on }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 all the levypayer}{\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 s estate in}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  the hands of the executors or administrators.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16587341 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 (3) The }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
executors or administrators shall furnish such of the returns required by this Act as have not been made by the levypayer, and such other returns and information as the Comptroller may require.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12988944 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 19.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Recover}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 y}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  of le}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 vy}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 where there are no executors }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 or administrators}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1137788 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3112103\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid159115\charrsid8528077 (1) Where the administration of the estate }{\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 
of any deceased levypayer}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  has not been granted within twelve }{\fs24\lang2057\langfe5129\langnp2057\insrsid3112103\charrsid8528077 m}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 onths of his death, the Comptroller may assess the import levy owing by the deceased at the time of his death at such sum as he thinks proper.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12988944 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
(2) At any time after the making of an assessment under this section, the Comptroller may issue a warrant of distress in the form in the Third Schedule hereto under the}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 seal of the Customs authorising and requiring any constable}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 or any other person named therein to levy the amount of import levy owing by the deceased, and also the expenses of the execution, by distress and sale of the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 goods and chattels of the deceased.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12988944 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 (3) }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Upon the issue }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 of}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  any such warrant the person}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 so authorised shall have power to levy such amount and expenses accordingly.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7826145 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14816224\charrsid14816224 PART IV - REFUNDS AND DRAWBACKS
\par }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid14816224 OF IMPORT LEVY
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid14816224 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12988944 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 20.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Recovery of levy paid in error}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
 - (1) At any time within one year after the payment of any sum by way of import levy the person by whom payment was so made may institute}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 proceedings against the Crown for a refund of such import levy, or of any part thereof, on the ground that the import levy was not la}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3112103\charrsid8528077 w}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 fully chargeable or was cha}{\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 
rged in excess, and whether the }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 error alleged is one of fact or of law.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12988944 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (2) Nothing in t
his section shall be so construed as to entitle any person to take proceedings for a refund of import levy on any ground on which the determination of the}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Minister is made final by this Act.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12988944 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 21.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Refund of levy paid in error}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - If the Comptroller is satisfied that any import levy has been paid}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3112103\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 in error, whether of fact or of law, he may refund the same on application made at}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 any time within three years after the payment thereof.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12988944 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 22.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Recovery of levy ref}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 un}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 ded in error}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - All moneys refunded}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 by the Comptroller in}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 er}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 ror,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 whe}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
ther of fact or of law, shall be recoverable by action at the suit of the Crown at any time within three years after the payment thereof, or without limit of time if the refund has been obtained by fraud.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15296052 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 23.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid12613133 Drawbacks when g}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 oo}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid12613133 d}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 s exported}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - Drawbacks of import levy paid on goods exported from the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 C}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 ook Islands may, subject to any regulations under this Act, be allowed under the like}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 conditions and restrictions as are applicable to drawbacks of duty under the Customs Act 1913.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7826145 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid12613133 PART V - POWERS OF OFFICERS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15296052 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 24.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Power to impound documents}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
 - The Comptroller may impound and retain any document presented in connection with any return or required to be produced under this Act; but the}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 person otherwise entitled to the document shall, in lieu thereof, be entitled to a copy certified a}{\fs24\lang2057\langfe5129\langnp2057\insrsid9570567 s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  correct by the Comptroller under the seal of the Customs, and the copy so certified shall be receive}{\fs24\lang2057\langfe5129\langnp2057\insrsid1920866\charrsid8528077 d}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  in all Courts as evidence in lieu of the original.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15296052 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 25.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 Power to}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 q}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 uestion}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 p}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 ersons and re}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 q}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 uire production of}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 documents}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 (}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 1}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 )}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 T}{\fs24\lang2057\langfe5129\langnp2057\insrsid1920866\charrsid8528077 he }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 C}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
omptroller may question any person as to the particulars shown in any return delivered to him by a levypayer in accordance. with this Act, and may if }{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 he thinks fit require from the l}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 evypayer proof by declaration or the production of documents (in addition to any declaration or documents otherwise required by this Act) of the correctness of the return.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15296052 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (2) If any levypayer refuses or fails without reasonable cause to make any such d
eclaration or to produce such documents as aforesaid he shall be liable to a fine of one}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
hundred dollars, or to a fine of the amount of the value}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
of the goods in respect of which the return is made, whichever sum is the greater.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15296052 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
(3) The Comptroller may by order under his hand require any person to produce for inspection by him or by any specified officer all or any receipts, records, or other}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 documents relative to any goods with reference to which any question has arisen under this Act; and to allow the Comptroller or such specified officer to make copies of or extracts from}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 any such receipts, records, or documents;}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 and t}{\fs24\lang2057\langfe5129\langnp2057\insrsid1920866\charrsid8528077 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
 appear before the Comptroller or such specified officer, and to answer all questions put to him concerning any such goods, or such receipts, records, or documents as aforesaid.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15296052 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (4)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Every person who fails or refuses to conform to any requisition under the last preceding subsection shall be liable to a fine of one hundred dollars.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15296052 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (5)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 An order under this section may be directed to any corpora}{\fs24\lang2057\langfe5129\langnp2057\insrsid1531502 tion or local authority, or to }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1531502 n}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
y member, officer, or servant of any such corporation or local authority.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15296052 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 26.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Import levy warrants}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
 - (1) The Comptroller may grant an import levy warrant in the Fourth Schedule hereto under the seal of the Customs to any officer, and such warrant, unless}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 sooner revoked by the Comptroller, shall remain in force so long as the person to whom it has been so granted remains an officer whether in the same capacity or not.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15296052 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (2) Any officer having with
 him an import levy warrant granted to him under this Act may at any time in the day or night and on any day of the week enter into, by force if need}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 be, and search any building, house, premises, or place in which he has reasonab}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 le c}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 au}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 e to believe or suspect that there}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  are any goods on which any imp}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
ort levy has become due and payable and is unpaid, or any goods in respect of which any offence has been committed against this Act, or any books or other documents relating to any such goods, or any books or ot
her documents containing information that may lead to the recovery of any moneys under this Act, and may on any such entry break open and search any chests, trunks, packages, or places in which any such goods, books or documents may be or may be supposed 
to be.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15296052 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (3}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 )}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  Any officer so acting under an import levy warrant may take with him and have the assistance of any officer of police and such other assistants as he thinks necessary.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15296052 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (4) Any officer so acting under an import levy warrant shall show his warran
t on demand to the occupier of the building, house, premises, or place which he so enters or}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 proposes to enter.

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15296052 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
(5) No officer or other person lawfully so entering in pursuance of any such import levy warrant shall be deemed to be a trespasser by reason of any act done by him after entry.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1920866 {\fs24\lang2057\langfe5129\langnp2057\insrsid1920866\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15296052 {\fs24\lang2057\langfe5129\langnp2057\insrsid1920866\charrsid8528077 (6) When any entry has been so made any officer may make copies o
f or extracts from any such books or documents as aforesaid, and in all Courts and in all proceedings such copies or extracts, if certified by an officer under the seal of the Custom}{\fs24\lang2057\langfe5129\langnp2057\insrsid1531502 s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1920866\charrsid8528077 , shall be received as evidence in lieu of the originals.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1920866 {\fs24\lang2057\langfe5129\langnp2057\insrsid1920866\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15296052 {\fs24\lang2057\langfe5129\langnp2057\insrsid1920866\charrsid8528077 (7) Every pers
on who obstructs an officer under this Act, or an officer of police, or any other authorised person, in the exercise of any right of search or other right under this section or under an import levy warrant shall be liable to a fine of four hundred dollars
.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7826145 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid1531502 PART VI - SEC}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid1531502 URITIES
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15296052 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 27.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Securities for payment of levy and compliance with Act}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - (1) The Comptroller shall have the right to require and }
{\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 ta}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
ke securities for payment of import levy and generally for compliance with this Act and for the protection of the revenue payable under this Act, and, pending the giving of the required security, he may}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 refuse to do any act in the execution of his office i
n relation to any matter in respect of which the security is required.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13007343 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
(2) Any security under this Act may, as required by the Comptroller, be by bond (with or without sureties) or guarantee to Her Majesty the }{\fs24\lang2057\langfe5129\langnp2057\insrsid2712632\charrsid8528077 Q}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 ueen, or by a deposit of cash,}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 or by all or 
any of those methods, to the satisfaction of the Comptroller.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13007343 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
(3) Any such security may be given either in relation to any particular transaction, or generally with respect to any class of transactions, or to all transactions, and for such}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 period and amount as the Comptroller thinks fit, and under such conditions as to forfeiture, penalty, or otherwise as the Minister may direct.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13007343 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
(4) Any security required or given under this Act may be taken with respect to matters arising under the Customs Act 1913 in addition to matters arising under this Act.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13007343 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
(5) Regulations under this Act may prescribe forms of bonds, guarantees, and other securities; and any security may be either in the prescribed form, or to the like effect, or in such other form as the Comptroller in any particular case approves.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13007343 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 28.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 New securities may be required}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - If the Comptroller}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 is at any time dissatisfied with the sufficiency of any security, he may require a n}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7759056 ew security in lieu thereof, or}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  in addition thereto;}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 and, in default of such new security being given,}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 he may do or refuse to do any act in the execution of his office in relation to any matter in respect of which the new security is required.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7826145 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid7759056 PART VII - OFFENCES AND PENALTIES
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13007343 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 29.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Aiding and abettin}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 g}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  offences}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - }{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 Every person who aids}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 , abets, counsels}{
\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 , or procures the commission of}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  an offence against this Act shall be deemed to have committed that offence, and shall
}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 be liable accordingly.}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13007343 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 30.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Attem}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 pt}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - Every attempt to commit an offence against this Act }{\fs24\lang2057\langfe5129\langnp2057\insrsid7759056 shall be}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
 an offence punishable in like m}{\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 ann}{\fs24\lang2057\langfe5129\langnp2057\insrsid7759056 er as if the offence}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid7759056 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  attempted had been actually committed.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13007343 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 31.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Gener}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4932325\charrsid8528077 a}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 l penalty}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 - }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
Every person who commits an offence against this Ac}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
 for which no other penalty is provided shall be liable to a fine of fifty dollars.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13007343 {\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 32. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 Defrauding the revenue}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077  - Every person who commits any offence against this Act }{\fs24\lang2057\langfe5129\langnp2057\insrsid2712632\charrsid8528077 o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 r does any other act, with intent, in either case, to defraud the revenue -
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1928363 {\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13007343 {\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 (a) By evading or enabling any other person to evade payment of the import levy or any part of the 
import levy on any goods; or
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13007343 {\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13007343 {\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 (b) By obtaining or enabling any other person to obtain any money by}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16258451  }{\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 way of drawback or refund }{\fs24\lang2057\langfe5129\langnp2057\insrsid16258451 of import levy on any goods; or}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2712632\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13007343 {\fs24\lang2057\langfe5129\langnp2057\insrsid2712632\charrsid8528077 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13007343 {\fs24\lang2057\langfe5129\langnp2057\insrsid2712632\charrsid8528077 (c) }{\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 In any other manner what}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16258451 soever in relation to any goods,}{\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1928363 {\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 
\par or who conspires with any other person (whether that other person is in the Cook Islands or not) so to defraud the revenue in relation to any goods, shall be liable to a fine of two hundred dollars or to a fine of three times the value of those goods, whi
chever sum is the greater.
\par 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13007343 {\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 33. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 
Erroneous returns or statements}{\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 
 - Every person who for the purposes of this Act makes any return or statement which is erroneous or defective in any particular shall be liable to a fine of two hundred dollars.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1928363 {\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13007343 {\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 34. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 Erroneous 
drawbacks or refunds}{\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 
 - Every person who obtains any drawback, refund, or remission of import levy by means of any erroneous or defective declaration or written statement, or by producing to an officer any declaration or other document of any kind whatsoeve
r which is not genuine or which is in any respect erroneous or defective, shall be liable to }{\fs24\lang2057\langfe5129\langnp2057\insrsid2712632\charrsid8528077 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 
 fine of two hundred dollars or to a fine of three times the amount of that drawback, refund, or remission, whichever sum is the greater.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1928363 {\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13007343 {\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 35. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 Erroneous declarations}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077  - Every person who makes any declaration under this Act which is erroneous in any particular shall be liable to a fine of two hundred dollars.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1928363 {\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13007343 {\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 36. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 Wilfully false declarations
}{\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077  - Every person who }{\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 knowingly makes any false declaration}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077  under this Act shall be guilty of an offence punishable by imprisonment for a term not exceeding two years.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1928363 {\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13007343 {\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 37. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 
Production of false documents}{\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077  - Every person who produces or delivers to an officer in the execution of his office any document as genuine which is not genuine, o
r any document as true which is in any respect erroneous, shall be liable to a fine of two hundred dollars.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1928363 {\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13007343 {\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 38. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 
Failure to answer questions truly}{\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077  - Every person is liable to a fine of one hundred dollars who, when required under this Act to answer any que
stion put to him, fails or refuses to answer such question, or does not truly answer the same.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1928363 {\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid853994 {\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 39. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 
Liability of officers of a company for offence by company}{\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077  - Where a person convic}{\fs24\lang2057\langfe5129\langnp2057\insrsid16258451 ted of an offence against this Act}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077  is a company, every director and every o
fficer concerned in the management of the company shall be guilty of the like offence unless he proves that the act constituting the offence took place without his knowledge or consent.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid1928363\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid853994 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 40.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 Offence p}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 unishable under different provisions}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - When any offence is punishable under two or more different provisions of this Act the offender may be proceeded against under any of}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 those provisions, but he shall not be punished twice for the same o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 fence.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid853994 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 41.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 Charge of intent}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 t}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 o}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  defraud the revenue}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - Whenever}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 under this Act }{\fs24\lang2057\langfe5129\langnp2057\insrsid7894572\charrsid8528077 any act }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 is an offence although done without intent to defraud the revenue, the offender may be convicted of tha}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
t offence on an information cha}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 rging him with doing the act with that intent, and shall not be acquitted on that information merely because the intent is not proved.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid853994 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 42.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Arrest of sus}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 p}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 ected offenders }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 - Any officer under this Act or any o}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
ficer of police who has reasonable cause to believe or suspect that any person has committed any offence}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
against this Act with intent to defraud the revenue, and is about to leave the Cook Islands, may arrest that person without warrant.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid853994 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 43.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Source of information need not be disclosed}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - No}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 officer under this Act or officer of police, and no witness for the Crown, in any proceedings under this Act, s
hall be}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
compellable to disclose the fact that he received any information, or the nature or source thereof, or to produce or disclose the existence or nature of any reports made by or received by him}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 in an official or confidential capacity.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11555677 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 44.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Burden of proof}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - (1)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 In any proceedings under this Act instituted by or on behalf of or against Her Majesty every allegation made on behalf of Her Majesty in any statement of}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 claim, statement of defence, plea, or information, shall be presumed to be true unless the contrary is proved.

\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11555677 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
(2) The aforesaid presumption shall not be excluded by the fact that evidence is produced on behalf of Her Majesty in support of any such allegation.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11555677 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (3) If any civil proceeding under this Act is instituted against Her Majesty in pur
suance of the Crown Proceedings Act 1952 a statement of defence may be filed on}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
behalf of Her Majesty, and this section shall apply to the allegations contained in that statement accordingly.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11555677 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (4) For the purposes of this and the next succeeding section ev
ery proceeding instituted by or against Her Majesty in which any question arises as to the rights, powers,}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
obligations, or liabilities of Her Majesty or any other person under this Act shall be deemed to be a proceeding under this Act.}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11555677 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (5) The provisions of this section shall extend and apply to proceedings in which the existence of }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7894572\charrsid8528077 an intent}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  to defraud the revenue is in issue.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11555677 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 45.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Offences }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16258451 p}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
resumed to have been committed with intent to defraud the revenue}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - When any offence has been committed against this Act it shall for all the purposes of this Act and}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
in all proceedings thereunder be presumed to have been committed with intent to defraud the revenue, unless the contrary is proved; and this presumption s
hall not be excluded by the fact that evidence has been produced on behalf of Her Majesty or the prosecutor of the existence of such an intent.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12323893 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 46.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Offences with res}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 p}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 ect to invoices}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - Every person commits an of}{\fs24\lang2057\langfe5129\langnp2057\insrsid874535 fe}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 nce against t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid874535 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 is }{\fs24\lang2057\langfe5129\langnp2057\insrsid874535 A}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 ct w}{
\fs24\lang2057\langfe5129\langnp2057\insrsid874535 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 o delivers or sends to any other person any invoice or statement in respect of the sale of any goods which }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7894572\charrsid8528077 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid7894572\charrsid8528077 o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 ws any amount as paid or payable by way of import levy (whether charged to the purchaser or not) where no import levy has been paid or is payable in respec}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 t of such goods or in excess}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
 of the amount of import levy (including any discount) that has been so paid or is so payable.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12323893 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 47.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Actions pending alterations }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 of}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
 import levy}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - (1) When any resolution in favour of an alteration of the law relating to import levy has in any session been passed by the Legislative Assembly or any Com}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 m}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 i}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
tee thereof no person shall be competent to commence, at any time before the end of the session, any proceedings of any description whatever against the Crown or the Minister, or any officer u
nder this Act or any officer of police, or any other person, on any cause of action or on any ground which would not have been sufficient if the said resolution}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 had possessed the force of law according to the tenor thereof as an amendment of this Act.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12323893 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (2)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 For the purpose}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077  of any period }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
of limitation established by this or any other Act, any cause of action which is subject to the last preceding subsection shall be deemed to}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 have first arisen on the last day of the said session of the Legislative Assembly and no sooner.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12323893 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (3)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 For the purpose of determining whether any act done by the Minister or any officer under this Act or any officer of police was done in the execution of hi
s office under this Act, his office shall be deemed to include the duty of acting at all times during the said session of the Legislative Assembly in accordance with such resolution as aforesaid as if it had the force of law according to its tenor.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12323893 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 48.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Remission of fines by High Commissioner}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
 - When any fine has been incurred by any person under this Act the High Commissioner acting on the advice of the Minister may, whether before or after the conviction of that person, remit the fine whether wholly or in part.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12323893 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 49.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Minimum import levy collectable}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - Regulations under thi}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  Act may determine the minimum amount of import levy that need be collected on any goods;}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 and any import levy which if assessed under this Act would be less than the minim
um so prescribed may, if the Comptroller thinks fit, be remitted.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12323893 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 50.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 General}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 po}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 wer to make re}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 g}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 ulations}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - (1)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 The High Commissioner may by }{
\fs24\lang2057\langfe5129\langnp2057\insrsid16262712\charrsid8528077 O}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 rder in }{\fs24\lang2057\langfe5129\langnp2057\insrsid16262712\charrsid8528077 E}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 xecutive }{\fs24\lang2057\langfe5129\langnp2057\insrsid16262712\charrsid8528077 C}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
ouncil make regulations under this Act prescribing all matters which by this Act are required or permitted to be prescribed, or with respect to which regulations are necessary or convenient for giving effect to this Act.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12323893 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (2) Whenever the term }{\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 prescribed}{\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
 is used in this Act in respect of any matter, the High Commissioner ma}{\fs24\lang2057\langfe5129\langnp2057\insrsid16262712\charrsid8528077 y}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  by Order in Executive C
ouncil make regulations in respect of that matter.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12323893 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
(3) Regulations made under this Act may prescribe for any breach thereof a fine not exceeding one hundred dollars and all the provisions of this Act relating to fines shall apply to fines imposed by any such regulations.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12323893 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 51.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Orders in Executive Council to be laid before}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Legislative}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 A}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 ssembl}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 y}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 - (}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 1}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 )}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Every Order in Executive Council made}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 under this }{\fs24\lang2057\langfe5129\langnp2057\insrsid16262712\charrsid8528077 A}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 ct sh}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16262712\charrsid8528077 all be}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
laid before the Legislative Assembly within fourteen days after the m}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 kin}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 g}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  thereof if the Legislati
ve Assembly is then in session, and if not, then within fourteen days after the commencement of the next ensuing session.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12323893 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (2) If the Le}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 gis}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 lative Assembly resolves that any }{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 such Order in Executive Council}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  shoul}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 d}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
 be revoked or varied, it shall thereupon be revoked or varied in accordance with the terms of the resolution.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12323893 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
(3) If any Order in Executive Council under this Act is revoked or varied pursuant to a resolution of the Legislative Assembly any import levy collected under or by virtue of such}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Order in excess of the import levy (if arty) otherwise payable shall, so}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 far as the resolution so provides, be refunded.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12323893 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 52.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Act to bind the Crown}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - This Act shall bind the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Crown and shall apply to a}{\fs24\lang2057\langfe5129\langnp2057\insrsid7691775 ll}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid7691775 Depart}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 ments and agencies of }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 the Government of the Cook Islands.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12323893 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 53.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Repea}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 l}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  - The Sales Ta}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 x}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  Ordinance 1961 is hereby repealed.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12060661 {\fs24\lang2057\langfe5129\langnp2057\insrsid12060661\charrsid8528077 ---------------------------------
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7826145 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 SCHEDULES
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7826145 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7826145 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 FIRST SCHEDULE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9052801 {\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7826145 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 RATES OF IMPORT LEVY}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9065838\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1599541\charrsid8528077 Section}{\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077  5}{\fs24\lang2057\langfe5129\langnp2057\insrsid9052801\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9065838\charrsid8528077 
\par }\trowd \irow0\irowband0\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 ITEM
\par }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9065838\charrsid8528077 \cell }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 RATE OF IMPORT LEVY}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \cell 
}\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \trowd \irow0\irowband0
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 
Air freshening preparations, whether or not containing perfume
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \cell }{\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 15% of value}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {
\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \trowd \irow1\irowband1
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 Alcoholic beverages }{
\fs24\lang2057\langfe5129\langnp2057\insrsid1137788 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \cell }{\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \trowd \irow2\irowband2
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li720\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin720\pararsid9065838\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 Beer}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 10c per liquid gallon}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {
\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \trowd \irow3\irowband3
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li720\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin720\pararsid9065838\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 Wines, all kinds}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 50c per liquid gallon}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {
\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \trowd \irow4\irowband4
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li720\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin720\pararsid9065838\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 Cordials, liqueurs, and bitters\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 $2 per liquid gallon}{\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \cell 
}\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \trowd \irow5\irowband5
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li720\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin720\pararsid9065838\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 
Spirituous beverages, the strength of which can be ascertained by Sikes}{\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 s hydrometer\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 $2 per proof gallon}{\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \cell 
}\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \trowd \irow6\irowband6
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li720\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin720\pararsid9065838\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 Other alcoholic beverages}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \cell 50c per liquid gallon}{\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 
\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \trowd \irow7\irowband7
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 Artificial flowers, foliage or fruit}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \cell 10% of value}{\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \trowd \irow8\irowband8
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 Audio-frequency electric amplifiers; }{
\fs24\lang2057\langfe5129\langnp2057\insrsid7694611\charrsid8528077 p}{\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 arts thereof
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \cell }{\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 15% of value}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {
\fs24\lang2057\langfe5129\langnp2057\insrsid7826145\charrsid8528077 \trowd \irow9\irowband9
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 
Billiard tables; cues and other billiard requisites\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 20% of value\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \trowd \irow10\irowband10
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 Binoculars, field glasses, opera glasses
\par \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 15% of value\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \trowd \irow11\irowband11
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 Carnival and entertainment articles
\par \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 10% of value\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \trowd \irow12\irowband12
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 
Christmas tree decorations and similar articles for Christmas festivities
\par \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 10% of value\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \trowd \irow13\irowband13
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 Cigarettes
\par \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 $1.75 per 1,000 cigarettes\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \trowd \irow14\irowband14
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 Combs, hair-slides and the like
\par \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 10% of value\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \trowd \irow15\irowband15
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 
Cinematographic cameras, projectors, sound recorder, and reproducers; combinations of these articles; parts and accessories thereof
\par \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 15% of value\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \trowd \irow16\irowband16
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 Confectionery, including medicated confectionery

\par \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 10% of value\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \trowd \irow17\irowband17
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 Conjuring tricks and novelty jokes
\par \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 10% of value\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \trowd \irow18\irowband18
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 Electric accumulators
\par \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 15% of value}{\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \cell 
}\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \trowd \irow19\irowband19
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 Film rewinding machines
\par \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 15% of value}{\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \cell 
}\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \trowd \irow20\irowband20
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 Frozen ice blocks and ice cream
\par \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 10% of value}{\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \cell 
}\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \trowd \irow21\irowband21
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 Gramo}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 phone records and other sound or similar recordings
\par \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 15% of value}{\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \cell 
}\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \trowd \irow22\irowband22
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 Gramo}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 
phones, dictating machines and other sound recorders or reproducers, including record-players and tape decks; television image and sound recorders and reproducers; parts and accessories thereof
\par \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 15% of value}{\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \cell 
}\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \trowd \irow23\irowband23
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 Hair brushes, whether or not in sets comprising
 of comb or mirror}{\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 10% of value
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \trowd \irow24\irowband24
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 Hops}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 20% of value
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \trowd \irow25\irowband25
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 House ornaments}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 20% of value
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1576660\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid5116306\charrsid8528077 \trowd \irow26\irowband26
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 Ice cream powder\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 10% of value
\par \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \trowd \irow27\irowband27
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 Image projectors; parts and accessories thereof

\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {
\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 15% of value\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {
\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \trowd \irow28\irowband28
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 Jewellery and imitation jewellery\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 20% of value
\par \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \trowd \irow29\irowband29
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 
Loudspeakers, whether or not enclosed in a cabinet\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 15% of value
\par \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \trowd \irow30\irowband30
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 
Mechanical lighters and similar lighters, including chemical or electrical lighters
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {
\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 15% of value
\par \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \trowd \irow31\irowband31
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 Microphones and stands thereof, but 
not including microphones peculiar for use with hearing aids
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {
\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 15% of value\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {
\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \trowd \irow32\irowband32
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 
Mirrors, but not including rear-view mirrors for vehicles
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {
\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 10% of value\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {
\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \trowd \irow33\irowband33
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 
Motor cycles, including power cycles; parts and accessories thereof
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {
\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 15% of value
\par \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \trowd \irow34\irowband34
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 Motor vehicles for the 
transport of persons or goods; parts and accessories thereof
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {
\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 15% of value
\par \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \trowd \irow35\irowband35
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 
Perfumery, cosmetics and other toilet preparations
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {
\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 15% of value
\par \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \trowd \irow36\irowband36
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 
Photographic cameras; parts and accessories thereof
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {
\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 15% of value
\par \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \trowd \irow37\irowband37
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 
Photographic plates and film, unexposed, but not including X-ray film
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {
\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 15% of value
\par \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \trowd \irow38\irowband38
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 
Picture frames, photographic frames, mirror frames
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {
\fs24\lang2057\langfe5129\langnp2057\insrsid7691775 15}{\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 % of value\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \trowd \irow39\irowband39
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 Pin tables and the like
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {
\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 20% of value
\par \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \trowd \irow40\irowband40
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 
Playing cards comprising any of the cards of a conventional suit\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 10% of value
\par \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \trowd \irow41\irowband41
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 
Pocket-watches, wrist watches and other watches including stop watches; watch straps including watch guards\cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {
\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 20% of value\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {
\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \trowd \irow42\irowband42
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 Primary cells and primary batteries
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid5116306\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {
\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 15% of value
\par \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \trowd \irow43\irowband43
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 Projection screens
\par \cell 15% of value\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 
\trowd \irow44\irowband44\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl
\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 
Pyrotechnic articles, but not including very flares and rockets for use as}{\fs24\lang2057\langfe5129\langnp2057\insrsid7691775  s}{\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 hips safety equipment
\par \cell 15% of value
\par \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \trowd \irow45\irowband45
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 
Radio broadcast receivers, whether or not combined with sound recorders or reproducers; parts thereof
\par \cell 15% of value\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 
\trowd \irow46\irowband46\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl
\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 Radio remote control apparatus for
\par model ships and aircraft
\par \cell 15% of value\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 
\trowd \irow47\irowband47\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl
\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 
Scent and similar sprays of any kind used for toilet purposes, and mounts and heads thereof
\par \cell 15% of value\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 
\trowd \irow48\irowband48\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl
\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid14434205\charrsid8528077 sensitised paper, paperboard and cloth, 
unexposed or exposed but not developed}{\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 \cell }{\fs24\lang2057\langfe5129\langnp2057\insrsid14434205\charrsid8528077 15% of value}{\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \trowd \irow49\irowband49
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1205165\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 Slide viewers
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \cell }{\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 15% of value}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {
\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \trowd \irow50\irowband50
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 Splicers, film and recording tape}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 \cell 15% of value}{\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid10441943\charrsid8528077 \trowd \irow51\irowband51
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 
Statues and statuettes, but not including those designed exclusively for use in the practice of religion or for places of worship
\par \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1205165\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 20% of value
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 \trowd \irow52\irowband52
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1205165\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 
Taped, wires, strips and the like articles of a kind commonly used for sound or similar recording
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 \cell 15% of value\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 \trowd \irow53\irowband53
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 
Television broadcast receivers, whether or not combined with sound recorders or reproducers or with radio broadcast receivers; parts thereof
\par \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1205165\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 15% of value
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 \trowd \irow54\irowband54
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 
Toys, including wheeled toys designed to be ridden by children; dolls, dolls}{\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 '}{\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077  prams a
nd pushchairs; working models of a kind used for recreational purposes
\par \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1205165\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 15% of value
\par \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 \trowd \irow55\irowband55
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 
Trunks, suitcases, travelling bags, ruck-sacks, shopping bags, handbags, satchels, briefcases, wallets, purses, toilet cases, tool cases, tobacco pouches, sheaths, cases
, boxes (for example, for arms, brushes, cigar and cigarette, musical instruments, spectacles, jewellery, tobacco and tobacco pipe) and similar containers; music boxes\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1205165\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 10% of value
\par \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 \trowd \irow56\irowband56
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1205165\yts15 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 
Wigs, false beards, hair pads, curls, switches and the like
\par }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid10441943\yts15 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 \cell }\pard \ql \li0\ri0\widctlpar\intbl\faauto\adjustright\rin0\lin0\pararsid1205165\yts15 {
\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 10% of value
\par \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 \trowd \irow57\irowband57\lastrow 
\ts15\trgaph108\trleft0\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4512\clshdrawnil \cellx4512\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4620\clshdrawnil \cellx9132\row }\pard 
\ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par On all goods of a kind or class not specified herein and not exempted from import levy in accordance with section}{\fs24\lang2057\langfe5129\langnp2057\insrsid12060661\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
7 of this A}{\fs24\lang2057\langfe5129\langnp2057\insrsid7691775 c}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 t, import levy at the rate of five per centum of the value shall be levied and charged.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid12060661\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1205165 {\fs24\lang2057\langfe5129\langnp2057\insrsid15822820\charrsid8528077 __________}{\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1205165 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 SECOND SCHEDULE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1205165 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1205165 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 GOODS EXEMPTED FROM IMPORT LEVY
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7691775 {\fs24\lang2057\langfe5129\langnp2057\insrsid7691775\charrsid8528077 Section 7
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1205165 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Aircraft and articles (including rubber tyres and tubes) specially suited for use as parts thereof.

\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1599541\charrsid8528077 Animals,}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  live.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
Boxes, of paper and paperboard, whether or not put together, or merely cut to shape for the convenience of transport when declared by the importer for use by him in the packing of goods primarily for export.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Cinematogr}{\fs24\lang2057\langfe5129\langnp2057\insrsid12060661\charrsid8528077 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
ph film, exposed and developed, whether or not incorporating sound track, negative or positive.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Coins, metal.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Containers, being ordinary trade containers for packing of goods, imported}{\fs24\lang2057\langfe5129\langnp2057\insrsid12060661\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 containing goods.
\par 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6816369\charrsid8528077 Fabrics and leather in the piece, braids, buckles, buttons, labels, sewing yarn or thr
ead, trimmings, fasteners, and the like articles when declared by a manufacturer for use by him only in the making of apparel or footwear for export.}{\fs24\lang2057\langfe5129\langnp2057\insrsid1205165\charrsid8528077 
\par 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6816369\charrsid8528077 Film, exposed and d}{\fs24\lang2057\langfe5129\langnp2057\insrsid4001636\charrsid8528077 eveloped, negative and positive.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6816369\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Gifts,}{\fs24\lang2057\langfe5129\langnp2057\insrsid6816369\charrsid8528077  being of such classes as may be approved by the Minister, }{
\fs24\lang2057\langfe5129\langnp2057\insrsid4001636\charrsid8528077 with respect to which the controller is satisfied that they are bona fide gifts from abroad to persons in the Cook Islands. }{
\fs24\lang2057\langfe5129\langnp2057\insrsid12060661\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4001636\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6816369 {\fs24\lang2057\langfe5129\langnp2057\insrsid6816369\charrsid8528077 Goods}{\fs24\lang2057\langfe5129\langnp2057\insrsid4001636\charrsid8528077 , bona fide }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2175178\charrsid8528077 second-hand}{\fs24\lang2057\langfe5129\langnp2057\insrsid4001636\charrsid8528077 , which have already been used in the Cook Islands}{
\fs24\lang2057\langfe5129\langnp2057\insrsid6816369\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid6816369\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Goods of such classes or kinds as }{\fs24\lang2057\langfe5129\langnp2057\insrsid12060661\charrsid8528077 m}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 ay
 be approved by the Minister, being goods imported by such organisations as the Minister may approve, and which the Minister is satisfied are gifts from persons or organisations overseas for the relief of victims of disaster in t}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12060661\charrsid8528077 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 e Cook Islands.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid12060661\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Insecticides, and fungicides, for agricultural use.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6816369\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Machinery, implements, appliances and other articles specially suited for use in agriculture and}{\fs24\lang2057\langfe5129\langnp2057\insrsid12060661\charrsid8528077  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 horticulture as may be approved by the Minister, but not including vehicles for transport of passengers or goods.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid6816369\charrsid8528077 
\par Machinery, implements, appliances and other articles whether or not specifically suited for use in industrial, commercial or agricultural development as may be approved by the Minister.
\par 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Manure and other growth regulating and promoting s}{\fs24\lang2057\langfe5129\langnp2057\insrsid12060661\charrsid8528077 ubstances and preparations for a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 g}{\fs24\lang2057\langfe5129\langnp2057\insrsid12060661\charrsid8528077 r}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 icultural u}{
\fs24\lang2057\langfe5129\langnp2057\insrsid12060661\charrsid8528077 s}{\fs24\lang2057\langfe5129\langnp2057\insrsid4001636\charrsid8528077 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 .
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9525012\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid4001636\charrsid8528077 Motor spirit.
\par 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9525012\charrsid8528077 Passengers}{\fs24\lang2057\langfe5129\langnp2057\insrsid13042022\charrsid8528077 \rquote }{\fs24\lang2057\langfe5129\langnp2057\insrsid9525012\charrsid8528077 
 baggage and effects being goods of such }{\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 classes or kinds as may be appro}{\fs24\lang2057\langfe5129\langnp2057\insrsid9525012\charrsid8528077 
ved by the Minister and under such conditions as he may prescribe.
\par 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Plants, live.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9525012\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Poultry, live.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid9525012\charrsid8528077 
\par Printed matter, viz}{\fs24\lang2057\langfe5129\langnp2057\insrsid13042022\charrsid8528077 .,}{\fs24\lang2057\langfe5129\langnp2057\insrsid9525012\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8406398 {\fs24\lang2057\langfe5129\langnp2057\insrsid8406398\charrsid8528077 
\par }\pard \ql \fi540\li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13042022 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Personal identity cards
\par Certificates of merit or proficiency
\par Circulars, including those typewritten or duplicated}{\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 
\par }\pard \ql \li540\ri0\widctlpar\faauto\adjustright\rin0\lin540\itap0\pararsid13042022 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Maps, charts, plans and similar articles}{
\fs24\lang2057\langfe5129\langnp2057\insrsid13042022\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Printed books, papers, music and advertising matter, but not including any of the following:}{\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid13042022\charrsid8528077 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid13042022 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Office and other station}{\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 
ery forms}{\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 Birthday and anniversary}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  books
\par Calendars and articles incorporating calendars or any part thereof
\par Diaries
\par Entry forms for competition}{\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Greeting and other printed cards
\par Picture postcards, Christmas and other picture greeting}{\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077  cards}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par Show cards
\par Transfers (Decalcomanias).
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid9525012\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Sacks, and bags, of jute or hemp, of a kind }{\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 used}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  for p}{\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 a}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 cking of }{
\fs24\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid8528077 goods.}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Ships }{\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 licens}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 ed under the }{
\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 S}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 hippin}{\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 g}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 L}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 icence Ordinance }{
\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 19}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 63}{\fs24\lang2057\langfe5129\langnp2057\insrsid13042022\charrsid8528077 .
\par 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid8528077 Shooks}{\fs24\lang2057\langfe5129\langnp2057\insrsid13042022\charrsid8528077 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid8528077  of woo}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 d}{\fs24\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid8528077 s, for the as}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 s}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid8528077 embl}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 y of fruit packing cases for export.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Stamps,}{\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077  postage, used or unuse}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 d.
\par 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13042022\charrsid8528077 Seed, fruit and spores, of a kind used for sowing.
\par 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid8528077 Tinplate, in sheets, when declared by an importer for use by him only in making cans for the conveyance and packing of goods or produce for export.
\par 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Weed and scrub killing preparations.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15804483 {\fs24\lang2057\langfe5129\langnp2057\insrsid13961661\charrsid8528077 ________}{\fs24\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15804483 {\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15804483 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid7691775 THIRD SCHEDULE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15804483 {\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid7691775 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15804483 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid7691775 COOKS ISLANDS
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15804483 {\b\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid7691775 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15804483 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid7691775 THE IMPORT LEVY ACT 1972
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid7691775 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid7691775 section 19(3)
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid950176 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 WARRANT OF }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid7691775 DISTRESS FOR IMPORT LEVY
\par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 DUE BY}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid14775021\charrsid8528077  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 DECEASED LEVY}{
\b\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077  }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 PAYER
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 TO
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 WHEREAS}{\fs24\lang2057\langfe5129\langnp2057\insrsid8406398\charrsid8528077  \'85}{\fs24\lang2057\langfe5129\langnp2057\insrsid7691775 \'85\'85\'85}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8406398\charrsid8528077 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid8406398\charrsid8528077 o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 f}{\fs24\lang2057\langfe5129\langnp2057\insrsid8406398\charrsid8528077  \'85\'85\'85 }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 died on the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid8406398\charrsid8528077  \'85.. }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 day of}{\fs24\lang2057\langfe5129\langnp2057\insrsid8406398\charrsid8528077  \'85.. }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 19}{\fs24\lang2057\langfe5129\langnp2057\insrsid8406398\charrsid8528077  \'85\'85}{\fs24\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid8528077 ,}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  and administration of his estate has not been granted: And whereas there is due and payable by the said d}{\fs24\lang2057\langfe5129\langnp2057\insrsid8406398\charrsid8528077 
eceased for import levy the sum }{\fs24\lang2057\langfe5129\langnp2057\insrsid7691775 of }{\fs24\lang2057\langfe5129\langnp2057\insrsid8406398\charrsid8528077 \'85\'85\'85 dollars and \'85\'85.. }{
\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 c}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 ents:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 This is therefore to command you forthwith to levy the said sum of $}{\fs24\lang2057\langfe5129\langnp2057\insrsid8406398\charrsid8528077  \'85}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 , and the expenses of this execution, by distress and sale of the goods and chattels of the said deceased: And you are hereby commanded to pay what you shall so levy forth}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 with to the Comptroller of Customs at}{\fs24\lang2057\langfe5129\langnp2057\insrsid8406398\charrsid8528077  \'85\'85
}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 , and to make return of what you shall do by virtue of this warrant immediately upon the execution thereof.
\par 
\par Given under my hand a}{\fs24\lang2057\langfe5129\langnp2057\insrsid2309124\charrsid8528077 nd the seal of the Customs this \'85\'85 }{\fs24\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid8528077 day }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2309124\charrsid8528077 of \'85..}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 19}{\fs24\lang2057\langfe5129\langnp2057\insrsid2309124\charrsid8528077 .}{
\fs24\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid8528077 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (Customs Seal)
\par }\pard \qr \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid742890 {\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Comptroller of Customs.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15804483 {\fs24\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15804483 {\fs24\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid8528077 _____}{\fs24\lang2057\langfe5129\langnp2057\insrsid14775021\charrsid8528077 ___}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14775021 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14775021 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14775021\charrsid8528077 FOURTH SCHEDULE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14775021 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14775021\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14775021 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14775021\charrsid8528077 IMPORT LEVY WARRANT
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1576660 {\fs24\lang2057\langfe5129\langnp2057\insrsid14775021\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 section 26(1)
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 To:
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 IN pursuance of the Import Levy Act 1972, you are hereby authorised to enter by day or night and whether peaceably or by force if need be}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7691775 , any building, house, premises}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 , or place in which you have reasonable cause to believe or suspect that there are any g
oods on which any import levy}{\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077  has become due and payable an}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 d is unpaid, or any goods in respect of whic}{
\fs24\lang2057\langfe5129\langnp2057\insrsid7691775 h an offence has been committed}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
 against the Import Levy Act 1972, or any books or other documents relating to any such goods, or any books or other docum
ents containing information, that may lead to the recovery of any moneys under the said Import Levy Act and to search any building, house, premises, or pl}{\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 a}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 ce s}{\fs24\lang2057\langfe5129\langnp2057\insrsid742890\charrsid8528077 o}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
 entered and there to break open and search any chests}{\fs24\lang2057\langfe5129\langnp2057\insrsid7691775 ,}{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077  trunks, packages, or places in which any
 such goods, books, or documents, may be or}{\fs24\lang2057\langfe5129\langnp2057\insrsid15804483\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 be supposed to be;}{
\fs24\lang2057\langfe5129\langnp2057\insrsid1576660\charrsid8528077  }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
and on any such entry to seize and carry away any goods which are subject or which there is reasonable cause to believe or suspect to be subject to a charge for import levy; and in so acting yo
u are hereby authorised to take with you and have the assistance of any officer of police and such other assistants as you deem necessary. For all which this shall be your sufficient warrant.
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 Given under my hand a}{\fs24\lang2057\langfe5129\langnp2057\insrsid16217812\charrsid8528077 nd the seal of the Customs this \'85\'85. }{
\fs24\lang2057\langfe5129\langnp2057\insrsid10058379\charrsid8528077 day }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 of }{\fs24\lang2057\langfe5129\langnp2057\insrsid7691775 \'85\'85\'85\'85\'85. }{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 19}{\fs24\lang2057\langfe5129\langnp2057\insrsid16217812\charrsid8528077  \'85}{\fs24\lang2057\langfe5129\langnp2057\insrsid10058379\charrsid8528077 .}{
\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid5310027\charrsid8528077 (Customs Seal)
\par }\pard \qr \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid742890 {\fs24\lang2057\langfe5129\langnp2057\insrsid10058379\charrsid8528077 Comptroller of Customs.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10058379 {\fs24\lang2057\langfe5129\langnp2057\insrsid10058379 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7239017 {\i\fs24\lang2057\langfe5129\langnp2057\insrsid7239017 This Act is administered in the Customs Department.}{
\i\fs24\lang2057\langfe5129\langnp2057\insrsid7239017\charrsid7239017 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10058379 {\fs24\lang2057\langfe5129\langnp2057\insrsid7239017\charrsid8528077 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8923003 {\fs24\lang2057\langfe5129\langnp2057\insrsid8923003\charrsid8528077 ------------------------------------------
\par }}