{\rtf1\ansi\ansicpg1252\uc1\deff0\stshfdbch0\stshfloch0\stshfhich0\stshfbi0\deflang1033\deflangfe1033{\fonttbl{\f0\froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\f37\froman\fcharset0\fprq0{\*\panose 00000000000000000000}Palatino{\*\falt Book Antiqua};}{\f38\froman\fcharset238\fprq2 Times New Roman CE;}{\f39\froman\fcharset204\fprq2 Times New Roman Cyr;}{\f41\froman\fcharset161\fprq2 Times New Roman Greek;}
{\f42\froman\fcharset162\fprq2 Times New Roman Tur;}{\f43\froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f44\froman\fcharset178\fprq2 Times New Roman (Arabic);}{\f45\froman\fcharset186\fprq2 Times New Roman Baltic;}
{\f46\froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;\red255\green255\blue0;\red255\green255\blue255;
\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;\red35\green31\blue32;}{\stylesheet{
\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext0 \styrsid5649542 Normal;}{\*\cs10 \additive \ssemihidden Default Paragraph Font;}{\*
\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tscellwidthfts0\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv 
\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1024\langfe1024\cgrid\langnp1024\langfenp1024 \snext11 \ssemihidden Normal Table;}{\s15\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 
\f37\fs24\cf1\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext15 \styrsid5649542 Default;}{\s16\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM1;}{
\s17\ql \li0\ri0\sl251\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM4;}{\s18\ql \li0\ri0\sa250\nowidctlpar\faauto\rin0\lin0\itap0 
\f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM184;}{\s19\ql \li0\ri0\sl260\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon15 \snext15 \styrsid5649542 CM5;}{\s20\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM6;}{\s21\ql \li0\ri0\sl251\slmult0
\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM7;}{\s22\ql \li0\ri0\sa63\nowidctlpar\faauto\rin0\lin0\itap0 
\f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM186;}{\s23\ql \li0\ri0\sl243\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon15 \snext15 \styrsid5649542 CM9;}{\s24\ql \li0\ri0\sl240\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM10;}{\s25\ql \li0\ri0\sl240\slmult0
\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM11;}{\s26\ql \li0\ri0\sl266\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 
\f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM3;}{\s27\ql \li0\ri0\sl260\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon15 \snext15 \styrsid5649542 CM14;}{\s28\ql \li0\ri0\sl260\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM18;}{\s29\ql \li0\ri0\sl260\slmult0
\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM15;}{\s30\ql \li0\ri0\sa173\nowidctlpar\faauto\rin0\lin0\itap0 
\f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM191;}{\s31\ql \li0\ri0\sl260\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon15 \snext15 \styrsid5649542 CM41;}{\s32\ql \li0\ri0\sl240\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM43;}{\s33\ql \li0\ri0\sl260\slmult0
\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM13;}{\s34\ql \li0\ri0\sa408\nowidctlpar\faauto\rin0\lin0\itap0 
\f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM195;}{\s35\ql \li0\ri0\sl260\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon15 \snext15 \styrsid5649542 CM57;}{\s36\ql \li0\ri0\sl258\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM58;}{\s37\ql \li0\ri0\sl240\slmult0
\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM93;}{\s38\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon15 \snext15 \styrsid5649542 CM94;}{\s39\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM95;}{\s40\ql \li0\ri0\sl240\slmult0
\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM96;}{\s41\ql \li0\ri0\sl240\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 
\f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM97;}{\s42\ql \li0\ri0\sl251\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon15 \snext15 \styrsid5649542 CM98;}{\s43\ql \li0\ri0\sl256\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM90;}{\s44\ql \li0\ri0\sl253\slmult0
\nowidctlpar\faauto\rin0\lin0\itap0 \f37\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon15 \snext15 \styrsid5649542 CM99;}{\*\ts45\tsrowd\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh
\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tscellwidthfts0\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv 
\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1024\langfe1024\cgrid\langnp1024\langfenp1024 \sbasedon11 \snext45 \styrsid2834460 Table Grid;}}{\*\latentstyles\lsdstimax156\lsdlockeddef0}{\*\listtable}
{\*\listoverridetable}{\*\revtbl {Unknown;}}{\*\rsidtbl \rsid139005\rsid203105\rsid537502\rsid552053\rsid794758\rsid802443\rsid865930\rsid944611\rsid1320588\rsid1376291\rsid1398906\rsid1400365\rsid1733584\rsid1769682\rsid1917344\rsid1977997\rsid2296171\rsid2299641
\rsid2696272\rsid2698587\rsid2719301\rsid2834460\rsid3022485\rsid3103778\rsid3162444\rsid3170452\rsid3416762\rsid3439401\rsid3692047\rsid3868201\rsid4341957\rsid4393189\rsid4601680\rsid4680742\rsid4866306\rsid5259834\rsid5452854\rsid5529808\rsid5649542
\rsid5705386\rsid5913329\rsid6245807\rsid6771555\rsid6822423\rsid6949755\rsid7239948\rsid7542468\rsid7629149\rsid7798922\rsid7804331\rsid7807951\rsid7952950\rsid8345822\rsid8419064\rsid8548346\rsid8851346\rsid8869600\rsid9175045\rsid9381563\rsid9393204
\rsid9445696\rsid9454441\rsid9532726\rsid9978685\rsid10051510\rsid10319439\rsid10373794\rsid10443183\rsid10512402\rsid10628336\rsid10683519\rsid10882800\rsid11087364\rsid11163140\rsid11341895\rsid11369301\rsid11556550\rsid11667298\rsid11812270
\rsid11939043\rsid11951348\rsid12022038\rsid12260031\rsid12418407\rsid12463417\rsid12612106\rsid12716194\rsid13005429\rsid13314409\rsid13506418\rsid13659304\rsid13661712\rsid13721168\rsid13764084\rsid13777451\rsid13790143\rsid14027974\rsid14113957
\rsid14361215\rsid14435780\rsid14483658\rsid14813878\rsid14879425\rsid15338554\rsid15402439\rsid15495901\rsid15622916\rsid15751623\rsid15757769\rsid16068789\rsid16199373\rsid16325338\rsid16342440\rsid16414360\rsid16462932\rsid16661602\rsid16672894
\rsid16676209}{\*\generator Microsoft Word 11.0.5604;}{\info{\title CUSTOMS CUSTOMS REGULATIONS 1968 }{\author sam_f}{\operator sam_f}{\creatim\yr2009\mo4\dy15\hr13\min24}{\revtim\yr2009\mo4\dy17\hr14\min19}{\version21}{\edmins118}{\nofpages46}
{\nofwords12933}{\nofchars73722}{\*\company scims}{\nofcharsws86483}{\vern24689}}\paperw11906\paperh16838 \widowctrl\ftnbj\aenddoc\noxlattoyen\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\hyphcaps0\formshade\horzdoc\dgmargin\dghspace180\dgvspace180
\dghorigin1701\dgvorigin1984\dghshow1\dgvshow1\jexpand\viewkind4\viewscale100\pgbrdrhead\pgbrdrfoot\splytwnine\ftnlytwnine\htmautsp\nolnhtadjtbl\useltbaln\alntblind\lytcalctblwd\lyttblrtgr\lnbrkrule\nobrkwrptbl\snaptogridincell\allowfieldendsel\wrppunct
\asianbrkrule\nojkernpunct\rsidroot5649542 \fet0\sectd \linex0\headery708\footery708\colsx708\endnhere\sectlinegrid360\sectdefaultcl\sftnbj {\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang 
{\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang 
{\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain 
\qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\insrsid12612106 NIUE LAWS }{\insrsid12418407 
\par }{\b\insrsid12612106 LEGISLATION AS AT DECEMBER 2006}{\b\lang2057\langfe1033\langnp2057\insrsid12612106 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\b\lang2057\langfe1033\langnp2057\insrsid12612106 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 CUSTOMS }{\b\lang2057\langfe1033\langnp2057\insrsid11951348 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11951348 {\b\lang2057\langfe1033\langnp2057\insrsid11951348 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 CUSTOMS REGULATIONS 1968
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9175045\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 SR1968/89 \endash  10 October 1968}{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9175045\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 1 Title }{\lang2057\langfe1033\langnp2057\insrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 2 Interpretation }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9175045\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 PART 1
\par ADMINISTRATION}{\lang2057\langfe1033\langnp2057\insrsid9175045 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\lang2057\langfe1033\langnp2057\insrsid12418407\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Forms}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9175045\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid9175045 3 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 [Spent] 
\par }{\lang2057\langfe1033\langnp2057\insrsid9175045 4 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Compliance with directions in forms 
\par }{\lang2057\langfe1033\langnp2057\insrsid9175045 5 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Particulars as to statistical units and classifications 
\par }{\lang2057\langfe1033\langnp2057\insrsid9175045 6 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Manager may require additional copies of forms or additional particulars 
\par }{\lang2057\langfe1033\langnp2057\insrsid9175045 7 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Manager may accept document substantially in prescribed form 
\par }{\lang2057\langfe1033\langnp2057\insrsid9175045 8}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Size of forms 
\par }{\lang2057\langfe1033\langnp2057\insrsid9175045 9 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Forms to be completed in typewriting or in ink }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9175045\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Miscellaneous Provisions}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9175045\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid9175045 10 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 \endash  
\par }{\lang2057\langfe1033\langnp2057\insrsid9175045 11 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Receipt of money 
\par 12}{\lang2057\langfe1033\langnp2057\insrsid9175045  }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Working hours 
\par 13}{\lang2057\langfe1033\langnp2057\insrsid9175045  }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Fees for officers\rquote  time during working hours 
\par 14}{\lang2057\langfe1033\langnp2057\insrsid9175045  }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Fees for officers\rquote  time outside working hours 
\par 15}{\lang2057\langfe1033\langnp2057\insrsid9175045  }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Expenses of officers }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9175045\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 PART 2}{\lang2057\langfe1033\langnp2057\insrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 GENERAL PROVISIONS AS TO ENTRIES}{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\lang2057\langfe1033\langnp2057\insrsid12418407\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Control of the Customs}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9175045\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid9175045 16 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Notice of delivery for home consumption }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9175045\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 General Provisions as to Entries}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9175045\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid9175045 17 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Cancellation or amendment of entry }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9175045\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 PART 3}{\lang2057\langfe1033\langnp2057\insrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 IMPORTATION, EXPORTATION, REMOVAL WITHIN NIUE}{\lang2057\langfe1033\langnp2057\insrsid9175045 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\lang2057\langfe1033\langnp2057\insrsid12418407\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Arrival of Ships and Aircraft}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9175045\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid9175045 18 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Expected time of arrival 
\par }{\lang2057\langfe1033\langnp2057\insrsid9175045 19 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Unauthorised persons not to board or leave ships 
\par }{\lang2057\langfe1033\langnp2057\insrsid9175045 20 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Unauthorised persons not to board aircraft 
\par }{\lang2057\langfe1033\langnp2057\insrsid9175045 21 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Inward report of ships }{\lang2057\langfe1033\langnp2057\insrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 22 Inward report of aircraft }{\lang2057\langfe1033\langnp2057\insrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 23 Unshipment of goods }{\lang2057\langfe1033\langnp2057\insrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 23A Removal of goods }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9175045\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Entry of Imported Goods}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9175045\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 24 Entries for imported goods }{\lang2057\langfe1033\langnp2057\insrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 25 Part packages }{\lang2057\langfe1033\langnp2057\insrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 26 Entry of goods imported in aircraft or ships }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 26A Certain goods exempt from entry}{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 26B Condition of entry of certain goods }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 27 Entry not to refer to goods imported }{\lang2057\langfe1033\langnp2057\insrsid7798922\charrsid9175045 in }{\lang2057\langfe1033\langnp2057\insrsid7798922 more}{
\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045  than one ship or aircraft }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 28 Passengers\rquote  effects not to be landed }{\lang2057\langfe1033\langnp2057\insrsid7798922\charrsid9175045 without }{\lang2057\langfe1033\langnp2057\insrsid7798922 permission}{
\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045  of Customs }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 29 Effects not accompanying passengers }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 30 Declaration by passengers }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 31 When entry to be made }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 32 Sight entries }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 33 }{\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Pro forma}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045  transshipment 
\par }{\i\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Entry of Goods for Export}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid6771555\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 34 Export entries for goods subject to the control of the Customs }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 35 Export entries for goods not subject to the control of the Customs }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 36 Exemption from entry for export }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 37 Landing certificates for exported goods }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid6771555\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Departure of Ships and Aircraft}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid6771555\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 38 Certificate of clearance }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 39 Outward report of ships }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 40 Outward report of aircraft }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid6771555\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Stores for Ships and Aircraft}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid6771555\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 41 Classes of ships\rquote  stores exempt from duty }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 42 Request for ships\rquote  stores }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 43 Receipt for ships\rquote  stores }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 44 Ships\rquote  stores shipped under drawback }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 45-46 \endash  }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 47 Entry of and payment of duty on }{\lang2057\langfe1033\langnp2057\insrsid7798922\charrsid9175045 stores }{\lang2057\langfe1033\langnp2057\insrsid7798922 subject}{
\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045  to duty }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid6771555\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6771555 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 PART 4
\par WAREHOUSES}{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid6771555\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Special Provisions as to Manufacturing Warehouses}{
\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid6771555 48 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Production of sugar in manufacturing warehouse 
\par 49 Manufacture in a manufacturing warehouse of goods containing alcohol}{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 50 Manufacture or processing of }{\lang2057\langfe1033\langnp2057\insrsid7798922\charrsid9175045 lubricating }{\lang2057\langfe1033\langnp2057\insrsid7798922 oils}{
\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045  in a manufacturing warehouse }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid6771555\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 General Provisions as to Warehouses}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid6771555\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 51 Annual licence fees for warehouses}{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 52 Measurement of warehouses }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 53 Marking of warehoused goods }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 54 Receipt for goods deposited in a warehouse }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 55 Repacking in warehouse }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 56 Entry and clearance of warehoused goods: minimum quantities }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 57 Temporary removal of warehoused goods }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 58 Clearance of warehoused goods }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 59 Export or removal of warehoused goods }{\lang2057\langfe1033\langnp2057\insrsid6771555 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 60 Goods delivered for export or removal, and not shipped }{\lang2057\langfe1033\langnp2057\insrsid1400365 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 61 Rewarehousing }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid1400365\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1400365 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 PART 5}{\lang2057\langfe1033\langnp2057\insrsid1400365 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 DUTIES}{\lang2057\langfe1033\langnp2057\insrsid1400365 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\lang2057\langfe1033\langnp2057\insrsid12418407\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1400365 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Duties of Excise}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid1400365\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 62\tab Value of goods made in a manufacturing warehouse }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid1400365\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Valuation of Goods}{\i\lang2057\langfe1033\langnp2057\insrsid1400365 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\i\lang2057\langfe1033\langnp2057\insrsid1400365 
\par }{\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045  }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 63 }{\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Ad valorem}{
\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045  declaration }{\lang2057\langfe1033\langnp2057\insrsid1400365 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 64 Form of invoice 65 Costs of appeals }{\lang2057\langfe1033\langnp2057\insrsid1400365 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 66 Value for duty of goods re-exported from Australia }{\lang2057\langfe1033\langnp2057\insrsid1400365 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 67 Cases to which regulation 66 applies }{\lang2057\langfe1033\langnp2057\insrsid1400365 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 68-79 \endash  
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Assessment and Recovery of Duty}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid1400365\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 80 Strength of spirits }{\lang2057\langfe1033\langnp2057\insrsid1400365 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 81 Application to retest spirits }{\lang2057\langfe1033\langnp2057\insrsid1400365 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 82 Minimum duty collectable }{\lang2057\langfe1033\langnp2057\insrsid1400365 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 83 Essences, condensations, concentration }{\lang2057\langfe1033\langnp2057\insrsid1400365 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 84-85 \endash  }{\lang2057\langfe1033\langnp2057\insrsid1400365 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 86 Samples allowed free of duty }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid1400365\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Refunds and Remissions of Duty}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid1400365\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 87 Duty paid in error }{\lang2057\langfe1033\langnp2057\insrsid1400365 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 88 Goods of faulty manufacture }{\lang2057\langfe1033\langnp2057\insrsid1400365 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 89 Goods damaged or deteriorated in condition }{\lang2057\langfe1033\langnp2057\insrsid1400365 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 90 Warehoused goods diminished in value }{\lang2057\langfe1033\langnp2057\insrsid1400365 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 91 Goods destroyed, pillaged or lost 
\par }{\lang2057\langfe1033\langnp2057\insrsid1400365 92 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Materials used in manufacture of agricultural implements, machinery, ships, and boats 
\par }{\lang2057\langfe1033\langnp2057\insrsid1400365 93 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Security for duty on goods temporarily imported }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid1400365\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Drawback}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\lang2057\langfe1033\langnp2057\insrsid1400365\charrsid9175045 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid1400365 94 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 When drawback allowed 
\par }{\lang2057\langfe1033\langnp2057\insrsid1400365 95 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Conditions governing drawback in special cases 
\par }{\lang2057\langfe1033\langnp2057\insrsid1400365 96 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Manager may waive non-compliance with conditions 
\par }{\lang2057\langfe1033\langnp2057\insrsid1400365 97 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Entry for drawback 
\par }{\lang2057\langfe1033\langnp2057\insrsid1400365 98 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Reimportation of goods exported under drawback }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid1400365\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1400365 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 PART 6}{\lang2057\langfe1033\langnp2057\insrsid1400365 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 TOBACCO}{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid1400365\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid1400365 99 }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Returns of tobacco, and materials other than tobacco, used in manufacture }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid12418407\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 100\tab \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid1400365\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1400365 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 PART 7}{\lang2057\langfe1033\langnp2057\insrsid1400365 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 METHYLATED SPIRIT}{\lang2057\langfe1033\langnp2057\insrsid1400365 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\lang2057\langfe1033\langnp2057\insrsid12418407\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1400365 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 General Provisions as to Methylation}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid1400365\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 101 Minimum strength for spirit 
\par 102 Samples of substances for purposes of methylation 
\par 103 Standard for wood naphtha 
\par 104 Standard for pyridine 
\par 105 Standard for methyl violet dye 
\par 106 Manufacture, use, and sale of methylated spirit 
\par 107 Completely denatured spirit 
\par 108 Containers of denatured spirit to be labelled }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid1400365\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Methylated Spirit (Pyridinised)}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid1400365\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 109 Ingredients 110 Manufacture and disposal 111 Purchase and use }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid1400365\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Methylated }{\i\lang2057\langfe1033\langnp2057\insrsid9175045 "}{
\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Finish}{\i\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid1400365\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 112 Ingredients 113 Sale or disposal }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid1400365\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12418407 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Methylated Spirit Without Pyridine (W.P.)}{
\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid1400365\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 114 Ingredients 
\par 115 Manufacture and disposal 
\par 116 Purchase and use 
\par 117 Record of manufacture, purchase, sale and use 
\par 118 Place of security 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid5913329 119 Partially manufactured products 
\par 120 Manufacture under supervision }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid6949755\charrsid5913329 
\par }\pard \qc \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid12418407 {\i\cf17\insrsid5913329\charrsid5913329 Spirit Methylated with Phenol}{\i\cf17\insrsid5913329 
\par }\pard \ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid5913329 {\i\cf17\insrsid6949755\charrsid5913329 
\par }{\cf17\insrsid5913329\charrsid5913329 121 Ingredients
\par 122 Manufacture and disposal
\par 123 Provisions }{\cf17\insrsid11556550 as to methylated spirit W.P. to }{\cf17\insrsid5913329\charrsid5913329 apply to spirit methylated with phenol}{\cf17\insrsid5913329 
\par }{\cf17\insrsid11556550\charrsid5913329 
\par }\pard \qc \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid12418407 {\i\cf17\insrsid5913329\charrsid5913329 Miscellaneous Provisions}{\i\cf17\insrsid5913329 
\par }\pard \ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid5913329 {\i\cf17\insrsid11556550\charrsid5913329 
\par }{\cf17\insrsid5913329\charrsid5913329 124 Other formulas
\par 125 Revocation of approval or permit
\par 126 Fee for officer\rquote s time}{\cf17\insrsid5913329 
\par }{\cf17\insrsid11556550\charrsid5913329 
\par }\pard \qc \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid11556550 {\cf17\insrsid5913329\charrsid5913329 PART 8
\par POWERS OF OFFICERS OF CUSTOMS}{\cf17\insrsid5913329 
\par }\pard \ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid5913329 {\cf17\insrsid11556550\charrsid5913329 
\par }{\cf17\insrsid5913329\charrsid5913329 127 Taking of samples
\par 128 Use of samples
\par 129 Disposal of samples
\par 130 Examination, measurement of goods}{\cf17\insrsid5913329 
\par }{\cf17\insrsid11556550\charrsid5913329 
\par }\pard \qc \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid11556550 {\cf17\insrsid5913329\charrsid5913329 PART 9
\par AGENTS AND CARRIERS}{\cf17\insrsid5913329 
\par }\pard \ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid5913329 {\cf17\insrsid11556550\charrsid5913329 
\par }\pard \qc \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid12418407 {\i\cf17\insrsid5913329\charrsid5913329 Agents}{\i\cf17\insrsid5913329 
\par }\pard \ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid5913329 {\i\cf17\insrsid11556550\charrsid5913329 
\par }{\cf17\insrsid5913329\charrsid5913329 131 Approval of employees as agents
\par 132 Customs agents\rquote  licences
\par 133 Customs agent\rquote s licence (Individual)
\par 133A Customs agent\rquote s licence (General)
\par 133B Customs agent\rquote s licence (Restricted)
\par 133C Application for licences
\par 133D Refusal of licence
\par 133E Variation of licence
\par 133F Revocation or suspension of licence
\par 133G Appeals
\par 134 Security by agents
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5913329 {\cf17\insrsid5913329\charrsid5913329 135 Licence fee}{\cf17\insrsid5913329 
\par }{\cf17\insrsid11556550\charrsid5913329 
\par }\pard \qc \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid12418407 {\i\cf17\insrsid5913329\charrsid5913329 Customs Carriers}{\i\cf17\insrsid5913329 
\par }\pard \ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid5913329 {\i\cf17\insrsid11556550\charrsid5913329 
\par }{\cf17\insrsid5913329\charrsid5913329 136 Customs carriers
\par 137 Revocation of carrier\rquote s licence
\par 138 Security by carriers}{\cf17\insrsid5913329 
\par }{\cf17\insrsid11556550\charrsid5913329 
\par }\pard \qc \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid11556550 {\cf17\insrsid5913329\charrsid5913329 PART 10
\par FORFEITURES}{\cf17\insrsid5913329 
\par }\pard \ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid5913329 {\cf17\insrsid11556550\charrsid5913329 
\par }{\cf17\insrsid5913329\charrsid5913329 139 Notice of seizure
\par 140 Notice to dispute forfeiture}{\cf17\insrsid5913329 
\par }{\cf17\insrsid11556550\charrsid5913329 
\par }\pard \qc \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid11556550 {\cf17\insrsid5913329\charrsid5913329 PART 11
\par MISCELLANEOUS PROVISIONS}{\cf17\insrsid5913329 
\par }\pard \ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid5913329 {\cf17\insrsid11556550\charrsid5913329 
\par }\pard \qc \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid12418407 {\i\cf17\insrsid5913329\charrsid5913329 Declarations}{\i\cf17\insrsid5913329 
\par }\pard \ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid5913329 {\i\cf17\insrsid11556550\charrsid5913329 
\par }{\cf17\insrsid5913329\charrsid5913329 141 Form of declarations
\par 142 Verification of information by declaration}{\cf17\insrsid5913329 
\par }{\cf17\insrsid11556550\charrsid5913329 
\par }\pard \qc \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid12418407 {\i\cf17\insrsid5913329\charrsid5913329 Special Provisions as to the Post Office}{\i\cf17\insrsid5913329 
\par }\pard \ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid5913329 {\i\cf17\insrsid11556550\charrsid5913329 
\par }{\cf17\insrsid5913329\charrsid5913329 143 \'93Postal packet\'94 defined
\par 144 Wh}{\cf17\insrsid11556550 en entry for postal packets not }{\cf17\insrsid5913329\charrsid5913329 required
\par 145 Powers of officers of Post Office
\par 146 Disposal of postal packets by Postmaster
\par 147 Several p}{\cf17\insrsid11556550 ostal packets may be treated as }{\cf17\insrsid5913329\charrsid5913329 a single package
\par 148 Person forwarding packets may be}{\cf17\insrsid11556550  }{\cf17\insrsid5913329\charrsid5913329 treated as importer
\par 149 Exemption from entry}{\cf17\insrsid5913329 
\par }{\cf17\insrsid11556550\charrsid5913329 
\par }\pard \qc \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid12418407 {\i\cf17\insrsid5913329\charrsid5913329 Miscellaneous Provisions}{\i\cf17\insrsid5913329 
\par }\pard \ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid5913329 {\i\cf17\insrsid11556550\charrsid5913329 
\par }{\cf17\insrsid5913329\charrsid5913329 150 Persons engaged in business
\par 151 Offences and penalties}{\cf17\insrsid5913329 
\par }{\cf17\insrsid11556550\charrsid5913329 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5913329 {\cf17\insrsid5913329\charrsid5913329 SCHEDULES}{\cf17\insrsid5913329 
\par }{\cf17\insrsid11556550 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11556550 {\cf17\insrsid11556550 ___________________________}{\cf17\insrsid11556550\charrsid5913329 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5913329\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 1 Title 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 These are the Customs Regulations 1968. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 2 Interpretation 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) In these Regulations \endash }{\lang2057\langfe1033\langnp2057\insrsid7239948 
\par 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Act}{
\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045  means the Customs Act 1966}{\lang2057\langfe1033\langnp2057\insrsid9175045 ;}{\lang2057\langfe1033\langnp2057\insrsid7239948 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Customs Acts}{
\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045  means the Customs Acts as defined in section 3 of the}{\lang2057\langfe1033\langnp2057\insrsid7239948  }{
\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Customs Acts 1966; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 prescribed form}{
\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045  means a form prescribed by the Revenue Manager and a reference to a numbered form is a reference to a form so prescribed and numbered. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) Expressions defined in the Act have the meanings so defined. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 PART 1
\par ADMINISTRATION}{\lang2057\langfe1033\langnp2057\insrsid7239948 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Forms}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 3 [Spent] 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid7239948 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 4 Compliance with directions in forms 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Where a prescribed form contains, by way of note or otherwise, a direction or indication of any requirement of the Customs as to \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) The number of copies of the document to be tendered; }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) The nature or form of the information to be furnished; }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (c) The colour of the paper on which the form is to be printed; }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(d) Any action, either by way of signing a form of declaration or otherwise, to be taken by the person concerned in the transaction in which the document is used or by his authorised agent; or }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (e) Receipts to be signed by officers of transport services o
r other persons in proof that the goods described in the form have been received for carriage or for any other purpose \endash  
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par the requirement so indicated shall be deemed to be prescribed, and shall be complied with by the person concerned in the transaction or his authorised agent. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 5 Particulars as to statistical units and classifications 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Where in respect of any item of the Customs Tariff an indication appears in that column of the Tariff headed }{\lang2057\langfe1033\langnp2057\insrsid9175045 "}{
\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Unit}{\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 , there shall be shown on any prescribed form used
 in relation to the entry of any imported goods included in or classified under any such item the quantity of goods so entered, expressed in terms of the unit so indicated. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) Where, on any form prescribed for the entry of goods for export, the statisti
cal classification of goods is required to be shown, there shall be shown the information indicated in respect of the particular class of goods in the publication entitled }{\lang2057\langfe1033\langnp2057\insrsid9175045 "}{
\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The Statistical Classification of Exports}{\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
 and published from time to time by the Customs. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 6 Manager may require additional copies of forms or additional particulars 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The Manager may require copies of any prescribed form in addition to the number indicated on the form, and he may req
uire to be shown on any form information additional to that prescribed if he deems the furnishing of the additional information to be necessary for the administration of the Customs Acts or for the preparation of statistical reports and returns. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 7 Manager may accept document substantially in prescribed form 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The Manager may accept instead of any prescribed form, other than a prescribed form of declaration, any document that is substantially in accordance with the prescribed form. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 8 Size of forms 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Forms prescribed under these Regulations shall be of such sizes as the Manager may approve. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 9 Forms to be completed in typewriting or in ink 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Except where the Manager other
wise permits, all original documents presented to the Customs shall have the necessary particulars typewritten or inserted in ink, but copies may be prepared by carbon or other copying process. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) The Manager may refuse to accept any document that is not readily legible or is prepared otherwise than in accordance with paragraph (1). 
\par 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Miscellaneous Provisions}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li0\ri0\widctlpar\tx483\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\b\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid7239948 10 \tab \endash  
\par 
\par 11 \tab Receipt of money 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948 
\par }\pard \ql \li0\ri0\widctlpar\tx483\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 Duties, fees or charges payable under the Customs Acts shall be paid at the }{
\lang2057\langfe1033\langnp2057\insrsid7239948  }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Customhouse at any time not later than 4pm during the working hours of the Customs as prescribed in regulation 12 (b). }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 12 Working hours 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) The working hours of the Customs shall be \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) Boarding Inspectors\rquote 
 Officers: On Mondays to Fridays inclusive, from 8am to 5pm; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) All other off
ices: On Mondays to Fridays inclusive, either from 8am to 4.35pm or 8.30am to 5.05pm as the Manager directs in respect of each office. 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par (2) In respect of any office situated at a Customs airport the working hours for the purposes of regulation 14 shall be those determined by the Manager in respect of that office. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 13 Fees for officers\rquote  time during working hours 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Where, in any regulation under the Customs Acts, provision is made for a charge to be paid to the Mana
ger for the attendance of any officer of Customs during the working hours of the Customs to perform or supervise any operation, the charge shall be at the rate of $1.33 an hour or portion of an hour. }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) The Manager may authorise a charge at the rate prescribed in paragraph }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(1) to be made by the Manager for the attendance of any officer during the working hours of the Customs to perform or supervise any operation in respect of which provision for the charge is not made elsewhere in any regulation under the Customs Acts. 

\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 
\par 14 Fees for officers\rquote  time outside working hours 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Whenever, for the purpose of carrying out any provision of the Customs Acts, any Customs officer is required to attend at any time outside the working hours of the Customs, the mast
er or owner of any ship, pilot in command or owner of any aircraft, importer, exporter, remover, brewer, or other person concerned shall pay, in such cases as may be determined by the Manager, a charge calculated according to the following rates in respec
t of that attendance \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) For attendance on any Customs holiday, $2.66 an hour or portion of an hour; }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(b) For attendance outside the working hours of the Customs on other days $2 an hour or portion of an hour. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) A minimum charge of $5.32 shall be payable for the attendance of any officer on any Customs holiday. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 15 Expenses of officers 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Where in respect of any attendance for the purpose of performing or supervising any act required or permitted by the Customs Acts any travelling or other expenses 
are incurred or to be incurred by any officer of Customs, the Manager may require those expenses to be defrayed by the master or owner of any ship, pilot in command or owner of any aircraft, importer, exporter, remover, brewer, or other person concerned. 
}{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 PART 2}{\lang2057\langfe1033\langnp2057\insrsid7239948 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 GENERAL PROVISIONS AS TO ENTRIES}{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Control of the Customs}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 16 Notice of delivery for home consumption 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) The authority for the delivery of goods from the control of the Customs for home consumption shall be \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) In the case of warehoused goods, whether imported or not, in form 26A; and }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(b) In the case of other imported goods, including goods deemed to have been entered in accordance with regulation 29, in form 13B. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) In all cases, the authority shall be signed by the Manager or other proper officer. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (3) Notwithstanding anything in the foregoing provisions of this regulation, in the case of \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(a) Goods imported in any aircraft or ship and deemed to have been entered in accordance with regulation 26; or }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(b) Goods imported by post and deemed to have been entered in accordance with regulation 143 \endash  }{\lang2057\langfe1033\langnp2057\insrsid7239948 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 the authority for the delivery of the goods shall be in such form or manner as the Manager may approve. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 General Provisions as to Entries}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\b\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid7239948 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 17 Cancellation or amendment of entry 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Every person applying to the Manager for permission to cancel or amend an entry shall state his reason for desiring the cancellation or amendment. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) The Manager may require any such application and statement of reasons to be in writing or to be verified by declaration. 
\par 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 PART 3}{\lang2057\langfe1033\langnp2057\insrsid7239948 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 IMPORTATION, EXPORTATION, REMOVAL WITHIN NIUE}{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Arrival of Ships and Aircraft}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 18 Expected time of arrival 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) The master, owner, or agent of every ship arriving in Niue shall, not lat
er than 12 hours before the estimated time of arrival of the ship at the first port, inform the Manager at that port of the estimated time of arrival. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) The pilot in command, owner, or agent of every aircraft arriving in Niue shall, not later than 2 ho
urs before the estimated time of arrival of the aircraft at the first Customs airport, inform the Manager of the estimated time of arrival. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 19 Unauthorised persons not to board or leave ships 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Except as provided in this regulation, or except in the 
case of urgent necessity due to a marine casualty or other like emergency, no person other than a pilot or other person necessary for the navigation of the ship shall, without the permission of an officer of Customs, board or leave any ship arriving from 
any country outside Niue until the inspection and examination of the passengers and crew have been completed. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) The restrictions imposed by paragraph (1) shall not apply to any of the following persons acting in the exercise of their powers or functions under any enactment \endash  }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) Any officer of Customs; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) The Port Health Officer and his assistants; }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (c) A constable; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (d) An agriculture inspector. 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 20 Unauthorised persons not to board aircraft. Restriction on leaving 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Except as provided in th
is regulation, or except in the case of urgent necessity due to a aircraft accident or other like emergency, no person other than a person necessary for the operation of the aircraft shall, without the permission of an officer of Customs, board any aircra
ft arriving from any country outside Niue. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) The restrictions imposed by paragraph (1) shall not apply to any of the following persons acting in the exercise of their powers or functions under any enactment \endash  }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) Any officer of Customs; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) A Medical Officer of Health; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (c) A constable; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (d) An agriculture inspector. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (3) The proper officer of Customs may, if he considers it necessary for the due administration of the Customs Acts, require all or any of the passengers or crew of any aircraft arriv
ing from any country outside Niue to remain on board the aircraft until the inspection and examination of the aircraft and its passengers and crew have been completed. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 21 Inward report of ships }{\b\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid7239948 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) The inward report to be made in respect of every ship, except a coastal ship, arriving at any port shall \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) In the case of any such ship arriving from any country outside Niue consist of 
\endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(i) An arrival manifest in form 1, and such particulars of passengers and crew as the Manager may require; and }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (ii) A search list in form 2; and }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (iii) A store list in form 3; and }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (iv) [Revoked] }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(c) In the case of each such ship include such other documents and further particulars as the Manager may require. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) The master or owner of any vessel, exce
pt a coastal ship, arriving at any port shall make an inward report of the ship within one day after arrival at that port, or within such longer period as may be permitted by the Manager in any particular case. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 22 Inward report of aircraft 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) In respect of every aircraft arriving at any Customs airport for the first time on any journey from any country outside Niue the inward report shall consist of \endash  }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) A general declaration in form 64; and }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (c) Such particulars of the passengers as the Manager may require; and }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (d) A cargo manifest in form 66; and }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (e) A crew and search list in form 67; and }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (f) A bonded stores list in form 68; and }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (g) Such other documents or further particulars as the Manager requires: }{
\lang2057\langfe1033\langnp2057\insrsid7239948 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid7239948 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Provided that, if the aircraf
t is not disembarking passengers or discharging cargo, unaccompanied baggage, or stores, the general declaration shall so state, and a passenger list and a cargo manifest shall not be required. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) In respect of every aircraft arriving at any Customs air
port after an inward report has first been made in accordance with paragraph (1) and carrying any goods brought from any country outside Niue, and not yet delivered from the control of the Customs, the inward report shall consist of \endash  }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) A general declaration in form 64; and }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) Such other documents and further particulars as the Manager may require. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (3) The pilot in command or owner of the aircraft shall make such inward report on arrival at any Customs airport or within such period thereafter as ma
y be permitted by the Manager in any particular case. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 23 Unshipment of goods 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The Manager\rquote s permit to unship or land goods which are subject to the control of the Customs, or which would become subject to that control if unshipped or landed, shall be in
 form 20 and shall be issued subject to the conditions set forth there. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 23A Removal of goods 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The Manager\rquote s permit to remove from any wharf, Customs airport, Customs containerbase, or examining place any goods subject to the control of the Customs shall
 be in form 20A, and shall be issued subject to the conditions set forth there. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Entry of Imported Goods}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 24 Entries for imported goods }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Entries for imported goods shall be in the following forms \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) For home consumption temporarily and under securit
y for subsequent re-exportation, in form 34; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) For home consumption otherwise, in forms 13 and 13A; }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (c) For warehousing, in forms 14 and 14A; }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (d) For export, in form 15; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (e) For removal in accordance with regulation 33, in form 16; }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (f) For removal otherwise, in form 15. 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 25 Part packages 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Except with the permission of the Manager, entry shall not be made of a portion only of the contents of any package of imported goods. }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) This regulation shall not apply in the case of the entry of separate portions of a package previously passed on a sight entry. 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 
\par 26 Entry of goods imported in aircraft or ships 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Except when required by the Manager, it shall not be necessary for any importer to make entry for home consumption of any go
ods imported in any aircraft or ship if the total current domestic value of the goods imported by him in that aircraft or ship is less than $20. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) Any goods to which paragraph (1) applies shall be deemed to have been entered for home consumption when application is made by the importer for their delivery. 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 
\par 26A Certain goods exempt from entry 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Except as otherwise required by the Manager, and subject to the conditions set out in regulation 26B \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) All bulk cargo containers; and }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(b) All wagons, trolleys, and wheeled pallets specially designed for the handling of bulk cargo containers; and }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(c) All lighters imported temporarily for the purpose of facilitating the discharging and loading of cargo which is being imported or exported, 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par may be imported or exported without entry. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 26B Condition of entry of certain goods 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The condition under which goods may be imported or exported without entry pursuant to section 54A of the Act is that the importer shall enter into and comply with a covenant \endash  }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) In form 36 in the case of goods described in regulation }{
\lang2057\langfe1033\langnp2057\insrsid7798922\charrsid9175045 26A (}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 a) or (b); and }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) In form 38 in the case of goods described in regulation 26A(c), and }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (c) In form 37 in the case of pallets. 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 
\par 27 Entry not to refer to goods imported in more than one ship or aircraft 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Except where the Manager in any special case permits, each entry shall relate to goods imported in only one ship or aircraft. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 28 Passengers\rquote  effects not to be landed without permission of Customs 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Imported goods being perso
nal baggage or household or other effects (all of which are referred to in regulations 29 and 30 as effects) shall not be unshipped or landed from any ship or aircraft or removed from any wharf or examining place without the permission of an officer of Cu
stoms. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 29 Effects not accompanying passengers 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
When effects do not accompany passengers, they shall be deemed to have been entered for home consumption if a declaration in form 19 or form 19A, the case may require, has been made and delivered to the Manager or other proper officer. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 30 Declaration by passengers }{\b\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid7239948 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The Manager may require any passenger arriving in Niue to make a declaration in form 18 for sea passengers and form 18A for air passengers with respect to the effects accompanying them. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 31 When entry to be made 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Subject to section 55 (1) of the Act, entry of goods shall be made, at the port of arrival of the goods, within 21 working days after their arrival. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 32 Sight entries 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Sight entries shall be in form 17. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 33 Pro forma transshipment }{\b\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid7239948 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) When entry for removal is made of all the go
ods shown on the manifest of any ship or aircraft for any port, the following shall be inserted on the entry instead of the marks and numbers and the number and description of the packages and the goods, namely: }{
\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 All cargo for................................................, as set forth on the part manifest of the report made and declared to\'85
 at the Customhouse this day, and having its 
\par pages numbered ...........................to ...........................}{\lang2057\langfe1033\langnp2057\insrsid7798922 "}{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) For the purpos
es of this regulation and of regulation 24 (e) all such goods shall be deemed to have arrived at their port of discharge as soon as the master or pilot in command has reported the importing ship or aircraft in accordance with section 45 of the Act. 

\par 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Entry of Goods for Export}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\b\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid7239948 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 34 Export entries for goods subject to the control of the Customs }{\b\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid7239948 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Entry for export of goods subject to the control of the Customs, if not required to be made in forms 15 or 16 or 27 or 34 or 35, shall be made in form 22. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 35 Export entries for goods not subject to the control of the Customs 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Entry for export of goods not subject to the control of the Customs shall be in form 22, and shall be made within 6 days after loading on the exporting ship or aircraft. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 36 Exemption from entry for export 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) In such cases as may be approved by the Manager, it shall not be necessary for any exporter to make entry for export of any goods. }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) Any goods to which paragraph (1) applies shall be deemed to have been entered 
for export when the bill of loading or air consignment note or air waybill, as the case may be, is presented to the Manager or other proper officer. 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 
\par 37 Landing certificates for exported goods }{\b\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid7239948 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The certificate referred to in section 67 (2) of the Act sha
ll be given by the Manager or principal officer of Customs or other responsible Government official at the port of destination of the goods, and shall be in form 21. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Departure of Ships and Aircraft}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 38 Certificate of clearance 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Every certificate of clearance shall be in form 8. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 39 Outward report of ships 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The outward report required to be made in respect of every ship, except a coastal ship, about to depart from any port shall \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) In the case of a ship departing for any country outside Niue consis
t of an outward manifest of cargo and particulars of passengers and crew in form 10, or in such other form as the Manager may permit; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(b) In the case of a ship departing coastwise, consist of a manifest in form 4; and if the ship has not on board any cargo shipped in any country outside Niue, the manifest shall be amended by deleting all reference to such original cargo. 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 40 Outward report of aircraft 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) In respect of every aircraft departing from any Customs airport for any country outside Niue, the outward report shall consist of \endash  }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) A general declaration (in duplicate) in form 64; and }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) A passenger manifest (in duplicate) in form 65; and }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (c) A crew and search list in form 67; and }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (d) Such other documents or further particulars as the Manager requires. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(2) If the aircraft is not embarking passengers or loading cargo or unaccompanied baggage the general declaration shall so state, and the passenger manifest shall not be required. 
\par 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Stores for Ships and Aircraft}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 41 Classes of ships\rquote  stores exempt from duty }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The following classes of goods (in regulations 42 to 44 referred to as ships\rquote  stores) shall be deemed to be stores within the meaning of section 78 of the Act \endash  }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) Goods for use or consumption on board ships or aircraft; }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) Goods to be fitted into ships or aircraft. 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 42 Request for ships\rquote  stores 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The request for ships\rquote  stores shall be in form 12. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 43 Receipt for ships\rquote  stores 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) A receipt for all ships\rquote  stores received on board a ship or aircraft shall be given by or on behalf of the master of the ship or the pilot in command of the aircraft. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) In the case of stores of the class referred to in regulation 41 (b) the master or pilot shall satisfy the M
anager that the stores have actually been fitted into the ship or aircraft specified. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 44 Ships\rquote  stores shipped under drawback 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Ships\rquote  stores shall not be shipped, under drawback, unless the Manager is satisfied that they cannot conveniently be obtained from a licensed warehouse. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) The entry of goods shipped as ships\rquote  stores under drawback shall be made in form 35 and in the manner prescribed in regulation 94. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 45-46 \endash \endash  
\par }{\b\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid7239948 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 47 Entry of and payment of duty on stores subject to duty 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid7239948 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Entry of ships\rquote  stores as required by section 79 (2) of the Act shall be in forms 13 and 13A. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) Entry shall be made and duty paid before clearance of the ship or aircraft from the first port of arrival after the consumption of the stores. 
\par 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 PART 4
\par WAREHOUSES}{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Special Provisions as to Manufacturing Warehouses}{
\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 48 Production of sugar in manufacturing warehouse 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Pursuant to section 80 of the Act the production of sugar in a manufacturing warehouse is permitted. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) In this regulation, }{\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 sugar}{
\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
 means sugar of any kind, of any degree of polarisation, and includes invert sugar, invert syrup, treacle, molasses, golden syrup, and other products obtained from the refining of sugar. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 49 Manufacture in a manufacturing warehouse of goods containing alcohol 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Pursuant to section 80 of the Act, the manufacture of goods in which alcohol is a necessary ingredient is permitted in a manufacturing warehouse. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) For the purposes of this regulation, alcohol means ethyl alcohol, neutral spirit, any other p
otable spirit, methyl alcohol, and denatured spirit of a kind permitted by the Manager to be used in a manufacturing warehouse. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 50 Manufacture or processing of lubricating oils in a manufacturing warehouse 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Pursuant to section 80 of the Act, the processing or manufacture of petroleum oils from substances, other than used lubricating oil, is permitted in a manufacturing warehouse. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 General Provisions as to Warehouses}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 51 Annual licence fees for warehouses 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 A
nnual licence fees for warehouses shall be according to the appropriate scale set forth in the Second Schedule together with any additional sum that may be payable pursuant to section 85 of the Act. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 52 Measurement of warehouses 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) The cubic content of any warehouse subject to the fee set forth in Part 3 of Schedule 2 shall be the measurement of the internal space. }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) The measurement of the internal space shall not include \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) Any space in excess of 3 metres in height on each floor or storey; or }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7239948 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) Any space in the roof above the level of the wall plates. 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 53 Marking of warehoused goods 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Before any goods are removed to any warehouse, or immediately after their arrival in any warehouse in such cases as the Manager may permit, the goods or thei
r external containers shall be plainly and permanently marked in such manner as the Manager requires. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 54 Receipt for goods deposited in a warehouse 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The receipt for goods deposited in a warehouse shall be in form 14A. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid7239948 55 Repacking in warehouse 
\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) The following classes of goods may be repacked in a warehouse into packages containing not less than the following quantities \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }{\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Cigarettes, cigars or snuff: 9kgs }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Other manufactured tobacco: 16kgs }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Wine or spirits in bulk: 60 litres }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid7239948\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Other goods: Into such packages that the duty payable thereon will be not 
\par less than $4; }{\lang2057\langfe1033\langnp2057\insrsid13790143 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid13790143 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Provided that goods intended for ships\rquote  stores may be repacked into packages containing such quantities as the Manager approves. }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) Goods repacked in a warehouse shall be labelled or marked in such manner as the Manager approves. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (3) Application for permission to repack goods in a warehouse, and entry for goods repacked in a warehouse, shall be in form 24. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 56 Entry and clearance of warehoused goods: minimum quantities 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The following are the minimum quantities of the classes of goods enumerated below that may be entered for warehousing or cleared from a warehouse on any one of the relevant forms of entry 
\endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Beer in cases: 5 cases }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Spirits in cases: 1 case }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Bitters, cordials, or liqueurs: 1 case }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Other kinds: 4 cases }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Spirits in bulk: 60 litres }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Wine in cases: 5 cases }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Wine in bulk: 60 litres }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Cigarettes, cigars or snuff: 9kgs }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Other manufactured tobacco: 16kgs }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Other goods: in such quantities that the duty payable will be not less than }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 $4: }{\lang2057\langfe1033\langnp2057\insrsid13790143 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid13790143 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Provided that goods may be cleared for export for ships\rquote  stores or otherwise, in such quantities as the Manager approves. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 57 Temporary removal of warehoused goods 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Application for the temporary removal of warehoused goods shall be made in form 25. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 58 Clearance of warehoused goods 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Entries for the clearance of warehoused goods shall be in the following forms \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) For home consumption, in forms 26 and 26A; }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) For export, in forms 27, 27A and 27B; }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (c) For removal, in forms 28, 28A and 28B or in form 29, as the case requires. 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 59 Export or removal of warehoused goods 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Whenever required by the Manager, warehoused goods shall, before entry for export or removal for warehousing elsewhere, be remeasured, reweighed, regauged, retested, or re-examined. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 60 Goods delivered for export or removal, and not shipped 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Goods delivered from a warehouse for export or removal and not shipped shall be returned to the warehouse or accounted for to the satisfaction of the Manager. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 61 Rewarehousing 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Application for rewarehousing, and entry for goods rewarehoused, shall be in form 24. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 PART 5}{\lang2057\langfe1033\langnp2057\insrsid13790143 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 DUTIES}{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Duties of Excise}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 62 Value of goods made in a manufacturing warehouse 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Where any goods, not specified in the Third Schedule to the Act, are made in a manufacturing warehouse, and the duty payable thereon is an }{
\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 ad valorem }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
duty, the value of the goods shall be the factory cost of those goods, as defined in regulation 73, with the addition of 10 percent of such cost. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Valuation of Goods}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\b\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid13790143 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 63 }{\b\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 Ad valorem}{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143  declaration 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The declaration in respect of the invoice for and the value of imported goods subject to }{\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 ad valorem}{
\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045  duty shall be the declaration prescribed as part of forms 13, 14 and 34. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 64 Form of invoice 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Every invoice for goods imported into Niue shall, except where not so required by the Manager, be in form 55, and shall 
be accompanied by a certificate of value in form 56 or in that form modified as may be necessary to suit the requirements of any provision of the Act and as approved by the Manager. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid13790143 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 65 Costs of appeals 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The reasonable costs incurred by the Customs in an unsuccessful appeal under section 142 of the Act shall be fixed by the Minister of his delegate as follows \endash  }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) The actual disbursements of the Customs; and }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) Such travelling or other expenses of an
y delegates (including officers of Customs) as may be approved; and }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(c) Fees payable to any delegates (not being officers of Customs) at such rate as the Minister determines. 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 
\par 66 Value for duty of goods re-exported from Australia }{\b\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid13790143 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The current domestic 
value of goods, not being the produce or manufacture of Australia, but imported from Australia into Niue may in the cases specified in regulation 67 be assessed at an amount exceeding by 10 percent the current domestic value of those goods in the country 
from which they were exported to Australia, at the time of their exportation to Australia. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid13790143 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 67 Cases to which regulation 66 applies 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Assessment of the current domestic value of any goods in accordance with regulation 66 may be made in all cases which 
comply, to the satisfaction of the Manager with the following conditions \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(a) That the goods are imported into Niue in the condition in which they were imported into Australia; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) That the original invoice which was produced to the Customs upon entry
 of the goods in Australia, or a copy of that original invoice or of so much thereof as relates to the goods, certified by a competent Customs authority in Australia to be a true copy in whole or in part of the original invoice, is produced to the proper 
officer of Customs in Niue together with the invoice for the goods as required by section 137 of the Act; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(c) That the original invoice, or copy thereof, shows the current domestic value of the goods in the country from which they were exported to Australia, at the time of that exportation; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(d) That the original invoice has been certified in accordance with the requirements of the Australian or Niue Customs regulations, or otherwise to the satisfaction of the Manager; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(e) That the current domestic value of the goods, if assessed under regulation 66, would be not less than their current domestic value assessed independently of that regulation if, at the time of their importation into Niue from Australia, they were impor
ted into Niue directly from the country from which they were exported to Australia; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(f) That the deductions (if any) provided for in section 136 (5) of the Act are made only in respect of sums paid or payable on the goods in the country from which they were exported to Australia. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) If the importer satisfies the Manager that the current domestic value of any goods as assessed in accordance with regulation 66 is greater than their current domestic value assessed
 independently of that regulation, then the Manager may assess the current domestic value of the goods independently of that regulation. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 68-79 \endash \endash  
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Assessment and Recovery of Duty}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 80 Strength of spirits 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The strength of spirits shall be ascertained by the use of Sikes\rquote s hydrometer, or by such other means as the Manager approves. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li0\ri0\widctlpar\tx623\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\b\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid13790143 81 Application to retest spirits 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par Application to retest spirits in warehouses shall be in form 30. }{\lang2057\langfe1033\langnp2057\insrsid13790143 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid13790143 82 Minimum duty collectable 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 The minimum amount of duty that need be collected on any goods shall be 
\par 25c. }{\lang2057\langfe1033\langnp2057\insrsid13790143 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid13790143 
\par 83 Essences, condensations, concentrations 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143 
\par }\pard \ql \li0\ri0\widctlpar\tx623\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 The standard from which there shall be ascertained the quantity or }{
\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 equivalent of dutiable goods obtainable from any essences, condensations, concentrations, or preparations o
f dutiable goods shall be the factor ascertained by reference to the Department of Scientific and Industrial Research by which the quantity of any such essence, condensation, concentration, or preparation as aforesaid must be multiplied to arrive at the q
uantity or equivalent required. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 84-85 \endash \endash  
\par }{\b\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid13790143 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 86 Samples allowed free of duty 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Samples of goods subject to the control of the Customs may, on written application by the owner, be deliv
ered free of duty in such quantities as may be determined by the Manager either generally or in any particular case. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Refunds and Remissions of Duty}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 87 Duty paid in error 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The conditions on which refund of duty paid in error may be allowed in accordance with section 172 of the Act are as follows \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) The applications shall be in such form as the Manager may require; }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(b) The importer shall, at his own expense, produce to the Manager or other proper officer such evidence as is required to verify the fact of error and the amount of duty paid in error. 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 88 Goods of faulty manufacture 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) The conditions on which, and the extent to which, refund or remission of duty may be allowed in accordance with section 173 of the Act on goods of faulty manufacture are as follows 
\endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(a) Application in such form as the Manager may require shall be made within 3 months after delivery of the goods from the control of Customs; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(b) The importer shall, at his own expense, produce such reasonable evidence as the Manager 
requires that any fault in the goods occurred in the course of their manufacture, and that the fault prevents or is likely to prevent the goods from being used for the purpose for which they were designed; }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (c) The goods shall be made available for examin
ation if required by the Manager or other proper officer; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(d) Refund or remission of duty on the goods shall be allowed in proportion to the extent to which the Manager is sa
tisfied that they have diminished in value by reason of the fault in manufacture: Provided that refund or remission of the full duty on the goods shall not be allowed by the Manager unless the goods have been destroyed to his satisfaction. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) Notwithst
anding anything in paragraph (1), the Manager may, in special cases, grant refund or remission of duty on goods of faulty manufacture even though application has not been made within 3 months after delivery of the goods from the control of the Customs. 

\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 89 Goods damaged or deteriorated in condition 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(1) The conditions on which, and the extent to which, refund or remission of duty may be allowed in accordance with section 173 of the Act on goods damaged or deteriorated in condition are as follows \endash  }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) A
pplication shall be made in form 11 within 28 days after delivery of the goods from the control of the Customs; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(b) The importer shall, at his own expense, produce such reasonable evidence as the Manager requires as to the nature, cause, or extent of the damage or deterioration in condition of the goods; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(c) The goods shall be made available for examination if required by the Manager or other proper officer; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(d) Refund or remission of duty on the goods shall be allowed in proportion to the extent to w
hich the Manager is satisfied that they are damaged or deteriorated in condition: Provided that the full duty shall not be refunded or remitted unless the goods have been destroyed to the satisfaction of the Manager. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) Notwithstanding paragraph (1), th
e Manager may, in special cases, grant refund or remission of duty on goods damaged or deteriorated in condition even though application therefor has not been made within 28 days after delivery of the goods from the control of the Customs. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 90 Warehoused goods diminished in value 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Application for remission of duty under section 174 of the Act shall be made in such form as the Manager approves. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) Remission of duty under section 174 of the Act shall be allowed on warehoused goods liable to }{\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 ad valorem}{
\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
 duty in the cases in which and to the extent to which the duty that would be payable on the goods, if exported from the country of exportation to Niue at the time at which application for remission is made, is less than the duty payable on the value of t
he goods as determined by section 136 of the Act: 
\par 
\par Provided that in no case shall the full duty by remitted unless the goods have been destroyed to the satisfaction of the Manager. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (3) The importer shall, at his own expense, produce such reasonable evidence as the Manager requires as to the cause or the extent of the diminution in value. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 91 Goods destroyed, pillaged or lost 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) The conditions on which refund or remission of duty may be allowed in accordance with section 175 of the Act on goods destroyed, pillaged, or lost are as follows \endash  }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(a) Application for remission of duty on goods in a warehouse which have been lost through diminution in quantity or weight in a warehouse shall be made in form 30; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(b) Application for refund or remission of duty on other goods destroyed, pillaged, or lost shall be made, in form 11, within 28 days after delivery of the goods from the control of the Customs; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (c) Goods in a warehouse shall not, except wi
th the special approval of the Manager be regauged, remeasured, or reweighed before entry for home consumption, unless they have been stored in the warehouse for a period of at least 3 months; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (d) The importer shall at this own expense, produce such reas
onable evidence as the Manager requires as to the cause or extent of any such destruction, pillage, or loss. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) Notwithstanding paragraph (1), the Manager may, in special cases, grant refund or remission of duty on goods destroyed, pillaged or lost even
 though application therefor has not been made within 28 days after delivery of the goods from the control of the Customs. 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 
\par 92 Materials used in manufacture of agricultural implements, machinery, ships and boats 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Refund of duty under section 180 of the A
ct on materials used in the manufacture in Niue of agricultural implements, machinery, ships, and boats may be made subject to the following conditions \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) Application shall be made in form 32; }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) The applicant shall, at his own expense, produce evi
dence as to the payment of duty on the materials, the time and place of manufacture, and such other particulars as the Manager requires; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(c) Except with the special permission of the Manager refund shall not be granted unless application is made within 2 months after the date of completion of manufacture of the agricultural implements, machinery, ships, or boats. 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 93 Security for duty on goods temporarily imported 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The return of a deposit or the release of a security taken under section 181 of the Act o
n any goods temporarily imported, which are required to be exported in accordance with that section, shall be subject to the condition that written notice of not less than 6 working hours shall, if required by the Manager, be given of intention to export 
the goods. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Drawback}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 94 When drawback allowed 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(1) Except as provided in regulation 95 hereof, drawback of the full amount of duty paid may, unless the Manager otherwise directs, be allowed in cases in which the following conditions are complied with \endash  }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(a) Written notice of not less than 6 working hours shall, if required by the Manager be given of intention to ship goods for export under drawback, and the exporter shall pay to the Manager a charge at the rate prescribed in regulation 13 for the time an
 officer is employed during working hours in the examination of the goods and the relevant documents, together with any expenses incurred as certified by the Manager; and payment of drawback shall not be made until the charge and expenses have been paid: 
Provided that the said charge shall not be paid in respect of goods exported by post by any person not engaged in business; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(b) Where imported goods are exported under drawback, the exporter shall show on the drawback entry the kind, number, and date of the entry on which duty was paid; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(c) Before examination of any goods for drawback, the exporter shall produce the invoice or invoices (if any) that were produced when the goods were entered for home consumption, together with such other documents or part
iculars relating to the transaction as the proper officer requires; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(d) On completion of the packing of the goods, the packages shall, if so required by the Manager be secured and sealed by the proper officer, and be forthwith conveyed to the place of sh
ipment and shipped; or, if not so forthwith conveyed and shipped, the packages shall be removed to some place of security approved by the Manager. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) The Manager may, in his discretion, dispense with all or any of the requirements paragraph (1) (b) or (c). }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (3) Except in respect of goods exported by post by persons not engaged in business, the drawback claimed in respect of any one entry shall not be less than $1. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (4) Drawback of the full amount of duty paid on imported raw tobacco may be allowed in accordance with any claim made in form 62, and in any such case paragraph (1) shall not apply. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 95 Conditions governing drawback in special cases 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) If the Manager so permits in any particular case, and subject to any conditions imposed by him, drawback may be allowed on the following goods, namely \endash  }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(a) Spirits, spiritous mixtures, wine, tobacco, cigars, cigarettes, or snuff: Provided that where the Manager is satisfied that the goods cannot be conveniently obtained from a warehouse he may allow drawback thereon; }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(b) Goods that have been used in Niue after delivery from the control of the Customs: Provided that goods which the Manager is satisfied have been tempor
arily used only for trial, inspection, or demonstration shall not be deemed to have been used within the meaning of this paragraph; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(c) Goods that have been damaged or have deteriorated in condition, after removal from the control of the Customs; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (d) G
oods the current domestic value of which, if sold duty-paid for home consumption in Niue at the time of application for drawback, would be less than the amount of drawback for which claim can be made; }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (e) The goods described in section 183 (1)(c) of the Act. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(2) When the approval of the Manager is necessary under this regulation for the allowance of drawback on any goods, no person shall make entry for the goods under drawback until that approval is obtained. }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (3) Unless the Manager otherwise permits, regulation 94 shall apply to the goods described in this regulation. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 96 Manager may waive non-compliance with conditions 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The Manager may, on such conditions as he thinks fit, allow payment of drawback, although the provisions of these Regulations in respect thereof have not been strictly complied with. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 97 Entry for drawback 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) In the case of imported raw tobacco used in the manufacture of tobacco in a tobacco-manufacturing warehouse, the delivery of form 62 to the Manager or other proper officer sh
all be deemed to be entry for drawback of any goods in respect of which Part B of that form is completed. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) In the case of any other goods, entry for drawback shall be made in form 35 and delivered to the Manager or other proper officer. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 98 Reimportation of goods exported under drawback 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Subject to the conditions set out in paragraph (2), the following classes of goods may be reimported into Niue notwithstanding that they have been exported under drawback \endash  }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) Ships\rquote  stores of the kind referred to in regulation 41 (a); }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) Travellers\rquote  samples; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (c) Goods exported for sale or return; }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (d) Goods the delivery of which has been refused by the consignee; }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (e) Goods which the Manager, in any special case, may permit to be reimported. 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 
\par (2) The conditions referred to in paragraph (1) \endash  
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(a) The Manager may require the importer to produce at his own expense such reasonable evidence as is necessary to establish the qualification of the goods to be reimported under this regulation; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) Duty shall be paid thereon as if the goods were being imported for the first time:}{
\lang2057\langfe1033\langnp2057\insrsid13790143 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid13790143 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Provided that, unless the Manager otherwise directs, the duty payable thereon shall be not less than the amount of drawback that was allowed on the exportation of the goods. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 PART 6}{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid13790143 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 TOBACCO
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 99 Returns of tobacco, and materials other than tobacco, used in manufacture 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The licensee of every tobacco-manufacturing warehous
e shall, within 15 days after the end of every month, send to the Manager in forms 62 and 63, extracts of the accounts of all tobacco and other materials received into his warehouse and used in the manufacture of tobacco. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 100 \endash \endash  
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 PART 7}{\lang2057\langfe1033\langnp2057\insrsid13790143 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 METHYLATED SPIRIT}{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 General Provisions as to Methylation}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 101 Minimum strength for spirit }{\b\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid13790143 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) No person shall methylate any spirits that are of a lower strength than 50 over proof as ascertained by Sikes\rquote s hydrometer. }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) No person shall use for the purpose of methylation any wood naphtha, pyridine, or methyl violet dye that has not been approved by the Manager. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 102 Samples of substances for purposes of methylation 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Samples of wood naphtha, pyridine, or methyl violet dye to be submitted for approval must be drawn and sealed in their containers in the presence of an officer of Customs. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) Such samples must not be less than 300 millilitres in the case of wood naphtha and pyridine and 15 grams in the case of methyl violet dye, and the container mus
t bear a label setting forth the marks and numbers of the packages of importation, the name of the manufacturer or supplier of the goods, and the name of the country of origin of the goods. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (3) The label must also bear the initials of the officer in whose presence the samples were drawn. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (4) After the samples are drawn the bulk goods represented by the samples must forthwith be stored in a place of security approved by the Manager: 
\par 
\par Provided that wood naphtha, pyridine, and methyl violet dye in vessels that can be securely sealed to the satisfaction of the Manager may be delivered from Customs control when the vessels have been sealed with the Customs seal. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 103 Standard for wood naphtha 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) No wood naphtha shall be approved for use in methylation, unless it contains \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) Not less than 72 percent by volume of methyl alcohol; }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(b) Not more than 12 grammes per 100 c.c. of acetone, aldehydes, and higher ketones, estimated as }{\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 acetone}{
\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045  by the formation of iodoform according to Messinger\rquote s method; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(c) Not more than 3 grammes per 100 c.c. of esters, estimated as methyl-acetate by hydrolysis. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) Wood naphtha for use in methylation shall also comply with the following tests \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) Not more than 30 c.c. of the naphtha shall be required to decolouris
e a solution containing 0.5 grammes of bromine; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(b) The naphtha, which must be neutral or only slightly alkaline to litmus, shall require at least 5c.c. of decinormal acid to neutralise 25 c.c. of the naphtha when methyl orange is used as the indicator. 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 104 Standard for pyridine 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 No pyridine shall be approved for use in methylation, unless it consists of the bases derived from coal tar and unless it conforms to the following tests \endash  }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) It shall not be more deeply coloured than a solution of 2 ml of 
decinormal iodine dissolved in 1 litre of water; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(b) It shall mix readily and completely with spirits, and shall give a clear or only slightly opalescent solution when mixed with twice its volume of water; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (c) 10ml of a 1-percent solution of the pyridi
ne in water on vigorous shaking, after the addition of 5 ml of an aqueous solution of cadmium chloride containing 5 grammes of the anhydrous fused salt in 100 ml, shall produce immediately a distinct crystalline precipitate and an abundant separation of c
rystals within 10 minutes; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(d) A white precipitate shall be formed when 10 ml of a 1-percent solution of the pyridine in water are mixed with 5 ml of Nessler\rquote s reagent; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (e) 1 ml of crude pyridine dissolved in 10 ml of distilled water shall require not l
ess than 9.5 ml of normal sulphuric acid for neutralisation, using Congo Red paper as the indicator; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (f) 100ml slowly heated under the conditions laid down for benzol for motor fuel by the 
British Engineering Standards Association (B.S. Specification 658 of 1962) shall give a distillate of at least 50 ml at a temperature of 140\'b0C and of 90 ml at 160\'b0C. 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 105 Standard for methyl violet dye 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 No methyl violet dye shall be approved for use in methylation, unless it is of the standard of the aniline dye referred to as Basic Violet 1 in the Colour Index 42535 (second edition). }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 106 Manufacture, use, and sale of methylated spirit 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) No person shall manufacture any kind of methylated spirit other than one of the kinds referred to in regulations 107, 109, 112, 114, 121, and 124. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) No person shall manufacture any kind of methylated spirit otherwise than with the ingredients, and the proportions of the ingredients, prescribed by or under such on
e of the regulations referred to in paragraph (1) as is applicable to that kind of methylated spirit. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (3) No person shall manufacture any methylated spirit except under the supervision of an officer of Customs. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (4) No person shall manufacture, use, sell or otherwise dispose of any methylated spirit except in compliance with the succeeding provisions of this Part so far as they are applicable. 

\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 107 Completely denatured spirit }{\b\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid13790143 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Methylated spirit (hereinafter referred to as completely denatured spirit) f
or sale without restriction, save as provided by regulation 108 may be made by the admixture of the following ingredients in the following proportions \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Ethyl alcohol or neutral spirit: 100 litres }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Approved wood naphtha: 5 litres }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Approved pyridine: Not less than 500 millilitres }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Methyl violet: 156 milligrams }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13790143 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid13790143 108 Containers of denatured spirit to be labelled 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Every vendor of completely 
denatured spirit shall, before the sale cause each vessel containing the spirit to have securely attached to it a label with the following words printed on it and conforming to paragraph (2). }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13790143\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Methylated Spirit}{\lang2057\langfe1033\langnp2057\insrsid9393204 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10373794 {\lang2057\langfe1033\langnp2057\insrsid10373794 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 POISONOUS}{\lang2057\langfe1033\langnp2057\insrsid9393204 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10373794 {\lang2057\langfe1033\langnp2057\insrsid10373794 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 NOT TO BE TAKEN INTERNALLY}{\lang2057\langfe1033\langnp2057\insrsid9393204 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10373794 {\lang2057\langfe1033\langnp2057\insrsid10373794 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 If so taken it may cause blindness or death, and it will induce general physical decay.}{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) On the label the word }{\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 POISONOUS}{
\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045  and the words }{\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
NOT TO BE TAKEN INTERNALLY}{\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045  shall be printed in bold sans serif capital letters not less than 3mm in height. 
\par 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Methylated Spirit (Pyridinised)}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 109 Ingredients 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Methylated spirit (hereinafter referred to as methylated spirit (pyridicinised)) may be made by the admixture of the following ingredients in the following proportions \endash  }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Ethyl alcohol or neutral spirit: 100 litres}{
\lang2057\langfe1033\langnp2057\insrsid9393204 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Approved wood naphtha: 5 litres}{\lang2057\langfe1033\langnp2057\insrsid9393204 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Approved pyridine: Not less than 500 millilitres}{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 110 Manufacture and disposal 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) No person shall manufacture, sell, or otherwise dispose of any methylated spirit (pyridinised) except \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) For use by a person
 on his own premises and in the manufacture of varnishes, lacquers, and stains, or such other articles or goods as may be approved by the Manager; or }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) For such other special purposes as the Manager approves. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) No person shall sell or otherwise dispose of any methylated spirit (pyridinised) in a package, unless before delivery the package is distinctly marked }{
\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Methylated spirit (pyridinised)}{\lang2057\langfe1033\langnp2057\insrsid9175045 "}{
\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 . }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (3) No person shall manufacture, sell, or otherwise dispose of any methylated spirit (pyridinised), except in such quantity as the Manager may direct or permit. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (4) No person shall sell or otherwise dispose of any methylated spirit (pyridinised) unless \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) There is first produced to him by the purchaser or person
 acquiring it a written permit from the Manager authorising the acquisition of the quantity to be supplied; and }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(b) He endorses on the permit the date of supply and the quantity supplied by him, and verifies the endorsement by signing it. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (5) For the p
urposes of paragraph (4)(a) the quantity for the time being authorised by any such permit to be acquired shall be that remaining after the deduction from the quantity originally stated therein of the quantities of all acquisitions thereunder of which part
iculars have been noted on the permit. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 111 Purchase and use 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(1) No person shall purchase or otherwise acquire any methylated spirit (pyridinised), except in pursuance of a written permit so to do issued to him by the Manager and for the purpose set out in the permit. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(2) Before a permit to purchase is issued to any person under this regulation, he shall make a declaration under the Customs Acts that he will use the spirit only on his own premises and in the manufacture of varnishes, lacquers, and stain
s, or such other articles or goods as the Manager approves, or for such other special purposes as the Manager approves, and that he will not sell or otherwise dispose of any such spirit except on the production by the purchaser or person acquiring it of a
 written permit from the Manager authorising the purchase or acquisition. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (3) No person shall use any methylated spirit (pyridinised), except on his own premises and in the manufacture of varnishes, lacquers, and stains, or such other articles or goods as
 the Manager approves, or for such other special purposes as the Manager approves. 
\par 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Methylated }{\i\lang2057\langfe1033\langnp2057\insrsid9175045 "}{
\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Finish}{\i\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 112 Ingredients 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Methylated spirit (hereinafter referred to as methylated }{\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 finish}{
\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
 without pyridine) for sale without restriction, save as provided by regulation 113 hereof, may be made by the admixture of the following ingredients, in the following proportions \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Ethyl alcohol or neutral spirit: 100 parts by volume Approved wood naphtha: 5 parts by volume Shellac copal or other resins: At least 10 parts by weight to every 100 parts 
\par by weight of the rectified spirit. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 113 Sale or disposal 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 No person shall sell or otherwise dispose of any methylated }{\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 finish}{
\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045  without pyridine in a package, unless before delivery \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(a) All resins therein have been dissolved to the satisfaction of the supervising officer; and }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) The package is distinctly marked }{\lang2057\langfe1033\langnp2057\insrsid9175045 "}{
\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Methylated finish W.P.}{\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045  or }{\lang2057\langfe1033\langnp2057\insrsid9175045 "}
{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Methylated finish without pyridine}{\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 . 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Methylated Spirit Without Pyridine (W.P.)}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 114 Ingredients 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Methylated spirit (hereinafter referred to as methylated spirit W.P.) may be made by the admixture of the following ingredients in the following proportions \endash 
 Ethyl alcohol or neutral spirit: 100 litres Approved wood naphtha: 5 litres }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 115 Manufacture and disposal 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) No person shall manufacture, sell, or otherwise dispose of any methylated spirit W.P., except \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(a) For use by a person on his own premises in the manufacture of varnishes, lacquers, stains, and polishes; or }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) For use in furniture polishing; or }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(c) For use by a person on his own premises in the manufacture of other articles or goods approved by the Manager; or }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (d) For such other special purposes as the Manager approves. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) No person shall sell or otherwise dispose of any methylated spirit W.P. in a package, unless before delivery the package is distinctly marked }{
\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Methylated spirit W.P. for furniture polishing}{\lang2057\langfe1033\langnp2057\insrsid9175045 "}{
\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045  (or otherwise as the case may require). }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (3) No person shall manufacture, sell or otherwise dispose of any methylated spirit W.P., except in such quantity as the Manager directs or permits. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (4) No person shall sell or otherwise dispose of any methylated spirit W.P. unless \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(a) There is first produced to him by the purchaser or person acquiring it a written permit from the Manager authorising the acquisition of the quantity to be supplied; and }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) He endorses on the permit the da
te of supply and the quantity supplied by him, and verifies the endorsement by signing it. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (5) For the purposes of paragraph (4)(a) the quantity for the time being authorised by any such permit to be acquired shall be that remaining after the deduction f
rom the quantity originally stated therein of the quantities of all acquisitions thereunder of which particulars have been noted on the permit. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 116 Purchase and use 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) No person shall purchase or otherwise acquire any methylated spirit W.P., except in
 pursuance of a written permit so to do issued to him by the Manager and for the purpose set out in the permit. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) Before a permit to purchase is issued to any person under this regulation, he shall make a declaration under the Customs Acts that he will
 use the spirit only for a purpose to be named therein, being such one or more of the following purposes as is set out in the permit, namely \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(a) For use on his own premises in the manufacture of varnishes, lacquers, stains, and polishes; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) For use in furniture polishing; }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(c) For use on his own premises in the manufacture of other articles or goods approved by the Manager; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (d) For such other special purposes as the Manager may approve \endash 
 and that he will not sell or otherwise dispose of any methylated spirit W.P. acquired by him under the permit, except on the production by the purchaser or person acquiring it of a written permit from the Manager authorising the purchase or acquisition. 
}{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (3) Before a permit to purchase is issued to any
 person under this regulation, he shall, if the Manager so requires, give security that the spirit will not be used or disposed of otherwise than in terms of the declaration under the Customs Acts prescribed by paragraph (2). }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(4) No person shall use any methylated spirit W.P. purchased or otherwise acquired by him in pursuance of a permit issued under this regulation, otherwise than for the purpose set out in the permit. 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 
\par 117 Record of manufacture, purchase, sale and use 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1)
 Every manufacturer or holder for sale of any methylated spirit W.P. shall keep on the premises where the spirit is kept a book (which shall be open to inspection by any officer of Customs) in which he shall enter with respect to all such spirit the follo
wing particulars \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) The quantity manufactured or purchased; }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) The date of manufacture or purchase; }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (c) The name and address of the person to whom delivered; }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (d) The quantity delivered; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (e) The date of delivery. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(2) The entries specified in paragraph (1)(a) and (b) shall be made not later than the day following the date of manufacture or purchase; and the entries specified in paragraph (1)(c), (d), and (e) shall be made not later than the day following the date o
f delivery. 
\par 
\par (3) Every person by whom methylated spirit W.P. is used \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) In the manufacture of varnishes, lacquers, stains, and polishes; or }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) In the manufacture of other articles or goods approved by the 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par Manager; shall keep on the factory premis
es a book in which, immediately on receipt of any methylated spirit W.P. he shall enter particulars thereof. He shall also immediately after use of methylated spirit W.P. enter in that book the quantity used. The book shall be open to inspection by any of
ficer of Customs, who shall be permitted to check the balances shown therein with the stock of methylated spirit on hand: Provided that this}{\lang2057\langfe1033\langnp2057\insrsid9175045  }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
paragraph may, in the discretion of the Manager, be waived in the case of persons using less than 20 litres a month of methylated spirit W.P. for approved purposes. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(4) Every person required to keep a book pursuant to this regulation shall keep the book for a period of 2 years from the date of the last entry therein or until he ceases at an earlier date to carry on bu
siness in the premises where the book is kept, and in the latter event shall deposit the book with the Manager for custody and reference. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9393204 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 118 Place of security 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Every holder of methylated spirit W.P. for sale or for manufacturing purposes shall provide 
a room or place of security for the storage of the spirit, subject to the approval of the Manager and to such conditions as the Manager considers necessary. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 119 Partially manufactured products 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 No manufacturer of varnishes, lacquers, stains, or polishes
, or of other articles or goods approved by the Manager, shall sell or otherwise dispose of any partially manufactured products containing methylated spirit W.P. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 120 Manufacture under supervision 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The Manager may direct that any articles or goods in the
 manufacture of which the use of methylated spirit W.P. is approved shall be manufactured under the supervision of an officer of Customs and that delivery of such articles or goods from Customs control shall not be made until the ingredients used in manuf
acture have come into solution, or until the process of maceration or of percolation (where necessary) is complete. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Spirit Methylated with Phenol}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 121 Ingredients 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Methylated spirit (hereinafter referred to as spirit methylated with phenol) may be made by the addition to ethyl alcohol or neutral spirit of 1 percent by volume of absolute phenol. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 122 Manufacture and disposal 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) No person shall manufacture, sell, or otherwise dispose of any spirit methylated with phenol, except for use in a public or private hospital. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) No person shall dispose of any package containing spirit methylated with phenol unless, before delivery, the package is distinctly marked }{
\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Methylated spirit for exclusive use in hospitals}{\lang2057\langfe1033\langnp2057\insrsid9175045 "}{
\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 . }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (3) No person shall manufacture, sell, or otherwise dispose of any spirit methylated with phenol, except in such quantity as the Manager directs or permits. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (4) No person acting on behalf of any public
 or private hospital shall purchase spirit methylated with phenol, except in pursuance of a written permit so to do issued by the Manager to the chief medical officer of the public hospital or to the licensee of the private hospital. Before any such permi
t
 issued, the chief medical officer of the public hospital or the licensee of the private hospital shall make a declaration under the Customs Acts that the spirit will be used exclusively for bona fide hospital purposes other than the manufacture or compou
nding of medicines, medicaments, medicinal preparations, or spiritous iodine solutions. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (5) No person shall use any spirit methylated with phenol otherwise than for bona fide hospital purposes, and no person shall use any spirit methylated with phenol for
 the manufacture or compounding of medicines, medicaments, medicinal preparations, or spiritous iodine solutions. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 123 Provisions as to methylated spirit W.P. to apply to spirit methylated with phenol 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Regulation 117 (1), (2) and (4) and regulation 118, 
as far as they are applicable and with the necessary modifications, shall apply with respect to spirit methylated with phenol and to every manufacturer and holder for sale of spirit methylated with phenol. }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Miscellaneous Provisions}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 124 Other formulas 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 M
ethylated spirit may be made in accordance with any other formula approved in writing by the Manager and setting out the ingredients and proportions of ingredients thereof, but only for such purposes and on and subject to such conditions as the Manager in
 writing permits or imposes. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 125 Revocation of approval or permit 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Any approval granted by the Manager under this Part with respect to the methylation of spirit or the use of such spirit in the manufacture of articles o
r goods, and any permit issued by the Manager under this Part, may be revoked at any time. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9393204 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 126 Fee for officer\rquote s time 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Charges at the rates prescribed by these Regulations shall be paid to the Manager for the time an officer of Customs is employed in su
pervising the manufacture or delivery of any methylated spirit, }{\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 finish}{\lang2057\langfe1033\langnp2057\insrsid9175045 "}{
\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 , or other articles or goods made under the authority of this Part. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 PART 8}{\lang2057\langfe1033\langnp2057\insrsid9393204 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 POWERS OF OFFICERS OF CUSTOMS}{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 127 Taking of samples 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) When it is deemed necessary to take samples pursuant to section 221 of the Act the importer or his agent shall be advised that it is intended to take such samples. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) Such samples shall be taken only in the presence of the importer or his agent, except in cases where the Manager may consider it impracticable to do so. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 128 Use of samples 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
Samples taken in accordance with section 221 of the Act, or provided by the importer in accordance with section 61 of the Act, shall be used in whatever manner is deemed by the Manager or other proper officer to be
 most suitable to achieve the purpose for which they were taken or provided. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9393204 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 129 Disposal of samples 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) When not further required, all samples taken pursuant to section 221 of the Act, and not consumed or destroyed in the process of examination, weigh
ing, analysis, or testing, shall, on application by the importer, be returned to him. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) If no application is received within 1 month after the results of the examination, weighing, analysis, or testing have been known to the importer, or if, after any 
application is so received, the goods are not removed within a further month by the importer, they may be sold or destroyed by the Manager as he thinks fit. 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 
\par 130 Examination, measurement of goods 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 With the consent of the importer, the Manager may, in his discretion,}{\lang2057\langfe1033\langnp2057\insrsid9175045  }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
permit any person to measure, count, weight, gauge, test, or examine any goods subject to the control of the Customs. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 PART 9}{\lang2057\langfe1033\langnp2057\insrsid9393204 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 AGENTS AND CARRIERS}{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Agents}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 131 Approval of employees as agents 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
The Manager may, on application made in writing in such form as he may require by any licensed Customs agent, approve of any servant or clerk, in the exclusive employment of that Customs agent, acting as agent in accor
dance with section 231 (1) of the Act. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 132 Customs agents\rquote  licences 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 For the purposes of section 231 of the Act, the Manager may on written application, and in accordance with this Part of these regulations, grant to any person a Customs agent\rquote 
s licence of one of the following kinds \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) A Customs agent\rquote s licence (Individual); }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) A Customs agent\rquote s licence (General); }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (c) A Customs agent\rquote s licence (Restricted). }{
\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 133 Customs agent\rquote s licence (Individual) 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9393204 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) A Customs agent\rquote s licence (Individual) 
may be granted to any individual in respect of whom the Manager is satisfied that he is the holder of a New Zealand Certificate in Commerce (Customs option) issued by the Technicians Certification Authority of New Zealand. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) The Manager may, in his discretion, grant a Customs agent\rquote s licence (Individual) to an individual who is not the holder of such a certificate as aforesaid, if in the Manager
\rquote s opinion special circumstances exist that justify the grant of the licence. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (3) A Customs agent\rquote s licence (Individual) shall authorise the holder, pursuant to the terms of the licence, to carry on the business of a Customs agent at any port of entry. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 113A Customs agent\rquote s licence (General) 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) A Customs agent\rquote s licence (General) may be granted to 
any company within the meaning of the Companies Act 2006 or any overseas company within the meaning of that Act which is carrying on business in Niue in respect of which the Manager is satisfied that it has in its employment, at every port of entry at whi
ch it carries on or intends to carry on business as a Customs agent, at least one person who is the holder of a Customs agent\rquote s licence (Individual). }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) Subject to this regulation, a Customs agent\rquote s licence (General) shall authorise the company holding it to carry on the business of a Customs agent at any port of entry. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (3) It shall be a condition of the licence that the company holding it shall not carry on the business of a Customs agent at any port unless it has in its employment at that port at leas
t one person who is the holder of a Customs agent\rquote s licence (Individual). }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (4) Notwithstanding anything in the foregoing provisions of this regulation, the Manager may at any time in his discretion, and subject to such conditions as he thinks fit, by writ
ing authorise the company holding the licence to carry on the business of a Customs agent at any specified port notwithstanding that there is not in the company\rquote s employment at that port a person holding a Customs agent\rquote 
s licence (Individual). Any such authority may at any time in like manner be revoked or varied. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 133B Customs agent\rquote s licence (Restricted) 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) A Customs agent\rquote s licence (Restricted) may be granted, subject to such conditions as the Manager thinks fit, to any individual or company or body corporate. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) A Customs agent\rquote 
s licence (Restricted) shall authorise the holder to act as a Customs agent in respect of such transactions, or for such purposes, or in such circumstances, and subject in any case to such conditions, as may be specified in the licence. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 133C Applications for licences 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Every applicant for a Customs agent\rquote s licence shall supply to the Manager such information as he may reasonably require for the purposes of this Part. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 133D Refusal of licence 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Notwithstanding anything in the foregoing provisions of this Part, the Manager may refuse to grant an application for any Customs agent\rquote s licence if \endash  }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(a) The applicant has been convicted of an offence against any of the Customs Acts, or of any offence involving dishonesty; or }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(b) The Manager is satisfied on reasonable grounds that the applicant is not a fit person to act as a Customs agent, by reason of bad character, or incompetence, or insufficient practical experience in the kind of work n
ormally carried on by Customs agents. 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 133E Variation of licence 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Subject to regulation 133G the Manager may from time to time, by notice in writing to the holder of any Customs agent\rquote 
s licence, vary or revoke any condition specified in the licence, or add any new condition. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) Subject as aforesaid, every such notice shall have effect according to its tenor and shall be deemed to be part of the licence. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 133F Revocation or suspension of licence 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Subject to the provisions of this regulation and regulation 133G the Manager may at any time revoke or suspend any Customs agent\rquote 
s licence on any one or more of the following grounds, namely \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) That any condition of the licence has not been or is not being complied with; }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) That the holder has 
been convicted of an offence against any of the Customs Acts or of any offence involving dishonesty; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(c) That in the opinion of the Manager, based on reasonable grounds the holder is incompetent, or has been guilty of misconduct or grave impropriety in c
onnection with the carrying out of any transaction as a Customs agent, and for that reason is not a fit person to continue to act as a Customs agent; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (d) That, in the case of a Customs agent\rquote 
s licence (Restricted), the holder has acted as a Customs agent in respect of any transaction, or for any purpose, or in any circumstances, not for the time being specified in the licence. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) Before deciding to revoke or suspend the licence the Manager shall \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) Give to the holder of the licence not less than 2
1 days notice in writing stating his intention to evoke or suspend it, and specifying briefly the grounds of the proposed revocation or suspension; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(b) Consider any representations that may be made to him by or on behalf of the holder within the period of the notice or such further period as the Manager may allow; }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(c) If the holder so requests, afford him an opportunity of being heard within such period or further period as aforesaid. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (3) Notwithstan
ding any provisions of this regulation by any such notice the Manager may withdraw the licence forthwith pending his decision whether to revoke or suspend it; and while the licence is so withdrawn the holder shall be deemed not to be a licensed Customs ag
ent. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (4) If the Manager decides to revoke or suspend the licence he shall give written notice of the revocation or suspension as the case may be to the holder. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (5) The period of suspension of any Customs agent\rquote s licence shall in no case exceed 1 year. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 133G Appeals 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) If the Manager \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a) Under regulation 133D refuses to grant an application for a licence; or }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(b) Under regulation 133E varies or revokes any condition specified in a licence or adds any new condition; or 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (c) Under regulation 133F revokes or suspends a licence \endash 
 the applicant or, as the case may be, the holder of the licence may, within 14 days after notice of the Manager\rquote s decision is received by him, appeal to the Court, by way of originating application, against the Manager\rquote s decision. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) On the hearing of the appeal the Court, whose decision shall be final, may confirm or reverse or modify the Manager\rquote s decision. 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 
\par 134 Security by agents 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Before any such licence is granted, the applicant shall give security to the satisfaction of the Manager. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 135 Licence fee 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) There shall be payable to the Manager in respect of every Customs agent\rquote s licence an annual fee of $2. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) The fee shall be payable on the first issue of the licence, and also on or before the 15th day of January in each succeeding year until the licence is given up or cancelled. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (3) The Manager may cancel any licence in respect of which the annual fee remains unpaid for 30 days after it becomes due. 
\par 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Customs Carriers}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 136 Customs carriers 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 The Manager may, on written application, grant a licence to any person approved by him to act as a Customs carrier. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 137 Revocation of carrier\rquote s licence 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Any Customs carrier\rquote 
s licence may be revoked by the Manager by order in writing; but the licensee may, within 14 days after notice of the revocation, appeal to the Minister against the order, and the Minister\rquote s decision thereon shall be final. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 138 Security by carriers 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Before any Customs carrier\rquote 
s licence is granted, the person applying for the licence shall, when the Manager so requires, give security to the satisfaction of the Manager in such form as the Manager may require. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 PART 10}{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 FORFEITURES}{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 139 Notice of seizure 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Notice of seizure of any goods that have been seized as forfeited shall be in form 51. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 140 Notice to dispute forfeiture 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Notice to dispute the forfeiture of goods seized shall be in form 52. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 PART 11
\par MISCELLANEOUS PROVISIONS}{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Declarations}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 141 Form of declarations 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 All declarations required or authorised by the Customs Acts shall, when not elsewhere prescribed, be in form 54. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 142 Verification of information by declaration 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Any information required or authorised by these Regulations shall, when deemed necessary by the Manager, be verified by declaration in form 54. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Special Provisions as to the Post Office}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 143 }{\b\lang2057\langfe1033\langnp2057\insrsid9175045\charrsid9393204 "}{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 Postal packet}{
\b\lang2057\langfe1033\langnp2057\insrsid9175045\charrsid9393204 "}{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204  defined 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 For the purposes of regulations 144 to 148 }{\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 postal packet}{
\lang2057\langfe1033\langnp2057\insrsid9175045 "}{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045  means any letter, parcel, packet, or other article whatever received or transmitted by or through the Post Office. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 144 When entry for postal packets not required 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Except when required by the Manager it shall not be necessary for any importer to make entry for postal packets in the following cases \endash  }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(a) When the current domestic value of the goods imported by him by any one mail is less than $20; or }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
(b) When the importer is a person not engaged in business and the goods are exempt from the requirement of a licence to import under any law for the time being in force relating to import control; or }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (c) When the duty on the goods is paid by some person outside Niue. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) In such cases the postal packets shall be deemed to have been entered for home consumption when application is made by the importer for their delivery. 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 145 Powers of officers of Post Office 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Officers of the Post Office may, in respec
t of postal packets, exercise or perform for the purposes of the Customs Acts all or any of the powers or duties of any importer or exporter, and, with the consent of the Manager, of those of an officer of Customs. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 146 Disposal of postal packets by Postmaster 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
When entry of any postal packet is not made within the prescribed time or within such further time as the Manager may see fit to allow, the Manager may permit the Postmaster to return the postal packet to the sender. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 147 Several postal packets may be treated as a single package 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
Postal packets posted by any one exporter, whether addressed to the same or different persons, may, if the Manager so directs, be treated for the purposes of the Customs Acts as a single package consigned to a single person. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9393204 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 148 Person forwarding packets may be treated as importer 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 For the purposes of the Customs Acts the person forwarding postal packets to Niue may, if the Manager so decides, be deemed to be the importer of the goods. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9393204 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 149 Exemption from entry 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) In such cases as may be approved by the Manager, it shall not be necessary for any exporter to make entry for export of any goods exported by post. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) Any goods to which paragraph (1) applies shall be deemed to have been entered for export when they have been accepted for posting by the Post Office. 
\par 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Miscellaneous Provisions}{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 150 Persons engaged in business 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 If any dispute arises as to whether any person is engaged in business for the purposes of these Regulations, the Manager\rquote s decision thereon shall be final. }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9393204 151 Offences and penalties 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (1) Every person commits an offence who does any act in contravention of or fails to comply with any provision of these Regulations. }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (2) Every person who commits an offence against these Regulations is liable on summary conviction to a fine not exceeding one penalty unit. }{\lang2057\langfe1033\langnp2057\insrsid5649542 

\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204 \endash \endash \endash \endash \endash \endash \endash }{
\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash }{\lang2057\langfe1033\langnp2057\insrsid9393204 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 SCHEDULES}{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 SCHEDULE 1 [Revoked]}{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9393204 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 SCHEDULE 2 SCALES OF ANNUAL FEES FOR WAREHOUSES}{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid9393204\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13764084 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Part 1}{\i\lang2057\langfe1033\langnp2057\insrsid13764084 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\i\lang2057\langfe1033\langnp2057\insrsid13764084 
\par }{\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Scale of fees for warehouses licensed for the warehousing of liquids other than ethyl alcohol, neutral spirit, or any other potable spirit. }{
\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid10882800\charrsid9175045 
\par }\trowd \irow0\irowband0\ts45\trgaph108\trleft540\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4140\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3734\clshdrawnil \cellx8414\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid8345822\yts45 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 Cubic Content of Warehouse\cell 
}\pard \qc \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13005429\yts45 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 Annual Fee\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 \trowd \irow0\irowband0\ts45\trgaph108\trleft540\trbrdrt
\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4140\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3734\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid8345822\yts45 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 \cell }\pard 
\qc \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13005429\yts45 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 $\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 \trowd \irow1\irowband1\ts45\trgaph108\trleft540\trbrdrt
\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4140\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3734\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid8345822\yts45 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 Less than 240,000 litres\cell }\pard 
\qc \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13005429\yts45 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 60\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 \trowd \irow2\irowband2\ts45\trgaph108\trleft540\trbrdrt
\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4140\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3734\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid8345822\yts45 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 
Not less than 240,000 litres and less than 600,000 litres\cell }\pard \qc \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13005429\yts45 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 100\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 \trowd \irow3\irowband3\ts45\trgaph108\trleft540\trbrdrt
\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4140\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3734\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid8345822\yts45 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 
Not less than 600,000 litres and less than 1,200,000 litres\cell }\pard \qc \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13005429\yts45 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 200\cell 
}\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 \trowd \irow4\irowband4
\ts45\trgaph108\trleft540\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4140\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3734\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid8345822\yts45 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 
Not less than 1,200,000 litres and less than 1,800,000 litres\cell }\pard \qc \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13005429\yts45 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 300\cell 
}\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 \trowd \irow5\irowband5
\ts45\trgaph108\trleft540\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4140\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3734\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid8345822\yts45 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 
Not less than 1,800,000 litres and less than 2,400,000 litres\cell }\pard \qc \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13005429\yts45 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 400\cell 
}\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 \trowd \irow6\irowband6
\ts45\trgaph108\trleft540\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4140\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3734\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid8345822\yts45 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 Not less than 2,400,000 litres\cell 
}\pard \qc \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13005429\yts45 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 500\cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13005429\charrsid2834460 \trowd \irow7\irowband7\lastrow \ts45\trgaph108\trleft540
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4140\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3734\clshdrawnil \cellx8414\row }\pard 
\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid10882800\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13764084 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Part 2}{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid9175045 
\par }{\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Scale of fees for warehouses licensed as tobacco-manufacturing warehouses. }{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid9175045 
\par }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid4866306\yts45 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 
Where the total quantity of tobacco}{\lang2057\langfe1033\langnp2057\insrsid13764084 ,}{\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084  cigars }{\lang2057\langfe1033\langnp2057\insrsid13764084 ,}{
\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 cigarettes and snuff manufactured \endash \cell Annual Fee\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 \trowd \irow0\irowband0\ts45\trgaph108\trleft540\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr
\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4140\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth3734\clshdrawnil \cellx8414\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid4866306\yts45 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 Does not exceed}{\lang2057\langfe1033\langnp2057\insrsid13764084  }{\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 23}{\lang2057\langfe1033\langnp2057\insrsid13764084 
,000kg}{\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 \cell $200\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 \trowd \irow1\irowband1\ts45\trgaph108\trleft540\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4140\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3734\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid4866306\yts45 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 Exceeds 23}{
\lang2057\langfe1033\langnp2057\insrsid13764084 ,}{\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 000kg\cell $300\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 \trowd \irow2\irowband2\ts45\trgaph108\trleft540\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr
\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4140\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth3734\clshdrawnil \cellx8414\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid4866306\yts45 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 Exceeds}{\lang2057\langfe1033\langnp2057\insrsid13764084  }{\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 46}{\lang2057\langfe1033\langnp2057\insrsid13764084 ,}{
\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 000kg but does not exceed 920}{\lang2057\langfe1033\langnp2057\insrsid13764084 ,}{\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084  000kg}{
\lang2057\langfe1033\langnp2057\insrsid13764084 
\par }{\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 \cell $300 plus $80 for each 46}{\lang2057\langfe1033\langnp2057\insrsid13764084 ,}{\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 000kg in excess of 46}{
\lang2057\langfe1033\langnp2057\insrsid13764084 ,}{\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084  000kg\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 \trowd \irow3\irowband3\ts45\trgaph108\trleft540\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr
\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4140\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth3734\clshdrawnil \cellx8414\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid4866306\yts45 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 Exceeds 920}{\lang2057\langfe1033\langnp2057\insrsid14361215 ,}{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid13764084 000kg but does not exceed 2}{
\lang2057\langfe1033\langnp2057\insrsid14361215 ,}{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid13764084 300}{\lang2057\langfe1033\langnp2057\insrsid14361215 ,}{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid13764084  000kg}{
\lang2057\langfe1033\langnp2057\insrsid13764084 
\par }{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid13764084 \cell $1820 plus $40 for each 46}{\lang2057\langfe1033\langnp2057\insrsid14361215 ,}{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid13764084  000kg in excess of 920}{
\lang2057\langfe1033\langnp2057\insrsid14361215 ,}{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid13764084  000kg}{\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 \cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 \trowd \irow4\irowband4\ts45\trgaph108\trleft540\trbrdrt
\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4140\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3734\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid4866306\yts45 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid13764084 Exceeds 2}{
\lang2057\langfe1033\langnp2057\insrsid14361215 ,}{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid13764084  300}{\lang2057\langfe1033\langnp2057\insrsid14361215 ,}{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid13764084  000kg}{
\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 \cell }{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid13764084 $3020 plus $20 for each 46}{\lang2057\langfe1033\langnp2057\insrsid14361215 ,}{
\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid13764084 000}{\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 kg }{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid13764084 in excess of 2}{
\lang2057\langfe1033\langnp2057\insrsid14361215 ,}{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid13764084 30}{\lang2057\langfe1033\langnp2057\insrsid14361215 0,}{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid13764084  000kg}{
\lang2057\langfe1033\langnp2057\insrsid13764084 
\par }{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid13764084 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid13764084 \trowd \irow5\irowband5\lastrow \ts45\trgaph108\trleft540\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv
\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4140\clshdrawnil \cellx4680\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3734\clshdrawnil \cellx8414
\row }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid13764084\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Provided that \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14361215 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (a)\tab 
Where the total quantity of manufactured tobacco produced during any year is found to be greater than that for which the fee was computed the licensee shall be liable for the proper fee for such greater quantity; }{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14361215 {\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid9175045 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14361215 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 (b) Where the total quantity of manufactu
red tobacco produced during any year is found to be less than that for which the fee was computed the Manager may refund the difference between the fee paid for that year and the fee that would have been payable if calculated on the basis of the total qua
ntity of manufactured tobacco actually produced during the year. 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14361215 {\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Part 3}{\i\lang2057\langfe1033\langnp2057\insrsid14361215 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\i\lang2057\langfe1033\langnp2057\insrsid14361215 
\par }{\i\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045  Scale of fees for warehouses not subject to the fees set out in Parts 1 and 2 of this Schedule }{\i\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid9175045 
\par }\trowd \irow0\irowband0\ts45\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4968\clshdrawnil \cellx4860\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3554\clshdrawnil \cellx8414\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14113957\yts45 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid14361215 Cubic Content of Warehouse \cell }{
\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215 Annual Fee}{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid14361215 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid14361215 \trowd \irow0\irowband0\ts45\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr
\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4968\clshdrawnil \cellx4860\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth3554\clshdrawnil \cellx8414\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14113957\yts45 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215 Less than}{\lang2057\langfe1033\langnp2057\insrsid3692047  }{\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215 240 m}{\lang2057\langfe1033\langnp2057\insrsid3692047 \'b3}{
\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215  }{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid14361215 \cell }{\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215 150}{
\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid14361215 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid14361215 \trowd \irow1\irowband1\ts45\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4968\clshdrawnil \cellx4860\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3554\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14113957\yts45 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid3692047 Not less than }{
\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215 240 m}{\lang2057\langfe1033\langnp2057\insrsid3692047 \'b3}{\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215  and less than}{\lang2057\langfe1033\langnp2057\insrsid3692047  }{
\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215 600 m}{\lang2057\langfe1033\langnp2057\insrsid3692047 \'b3}{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid14361215 \cell }{
\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215 250}{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid14361215 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid14361215 \trowd \irow2\irowband2\ts45\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr
\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4968\clshdrawnil \cellx4860\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth3554\clshdrawnil \cellx8414\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14113957\yts45 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\lang2057\langfe1033\langnp2057\insrsid3692047 Note less than }{\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215 600 m}{\lang2057\langfe1033\langnp2057\insrsid3692047 \'b3}{\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215 
 and less than 1}{\lang2057\langfe1033\langnp2057\insrsid3692047 ,}{\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215 200m}{\lang2057\langfe1033\langnp2057\insrsid3692047 \'b3}{
\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid14361215 \cell }{\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215 500}{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid14361215 \cell }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid14361215 \trowd \irow3\irowband3\ts45\trgaph108\trleft-108\trbrdrt
\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4968\clshdrawnil \cellx4860\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3554\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14113957\yts45 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215 Not less than 1}{
\lang2057\langfe1033\langnp2057\insrsid3692047 ,}{\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215  200 m}{\lang2057\langfe1033\langnp2057\insrsid3692047 \'b3}{\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215  and less than 1
}{\lang2057\langfe1033\langnp2057\insrsid3692047 ,}{\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215  800 m}{\lang2057\langfe1033\langnp2057\insrsid3692047 \'b3}{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid14361215 \cell }{
\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215 750}{\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid14361215 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid14361215 \trowd \irow4\irowband4\ts45\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr
\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4968\clshdrawnil \cellx4860\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth3554\clshdrawnil \cellx8414\row }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14113957\yts45 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215 Not less than 1}{\lang2057\langfe1033\langnp2057\insrsid3692047 ,}{\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215 800 m}{\lang2057\langfe1033\langnp2057\insrsid3692047 \'b3}{
\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215  and less than 2}{\lang2057\langfe1033\langnp2057\insrsid3692047 ,}{\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215  400 m}{\lang2057\langfe1033\langnp2057\insrsid3692047 \'b3
}{\lang2057\langfe1033\langnp2057\insrsid1733584\charrsid14361215 \cell }{\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215 1}{\lang2057\langfe1033\langnp2057\insrsid3692047 ,}{\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215 
000}{\lang2057\langfe1033\langnp2057\insrsid1733584\charrsid14361215 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\lang2057\langfe1033\langnp2057\insrsid1733584\charrsid14361215 \trowd \irow5\irowband5\ts45\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4968\clshdrawnil \cellx4860\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3554\clshdrawnil \cellx8414\row }\pard\plain 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14113957\yts45 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid1733584\charrsid14361215 Not less than 2400 m}{
\lang2057\langfe1033\langnp2057\insrsid1733584 \'b3}{\lang2057\langfe1033\langnp2057\insrsid1733584\charrsid14361215 \cell }{\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215 1}{\lang2057\langfe1033\langnp2057\insrsid3692047 ,}{
\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid14361215 250}{\lang2057\langfe1033\langnp2057\insrsid1733584\charrsid14361215 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid1733584\charrsid14361215 \trowd \irow6\irowband6\lastrow \ts45\trgaph108\trleft-108\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 
\trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth4968\clshdrawnil \cellx4860\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth3554\clshdrawnil \cellx8414\row }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14361215 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash \endash 
\endash \endash \endash \endash \endash \endash \endash \endash }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid14361215\charrsid9175045 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3692047 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 SCHEDULE 3}{\lang2057\langfe1033\langnp2057\insrsid3692047 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3692047 {\lang2057\langfe1033\langnp2057\insrsid3692047 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3692047 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Regs 70, 71}{\lang2057\langfe1033\langnp2057\insrsid3692047 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3692047 {\lang2057\langfe1033\langnp2057\insrsid3692047 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3692047 {\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 LIST OF PARTLY MANUFACTURED MATERIALS REFERRED TO IN REGULATIONS 70 AND 71}{
\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9175045 {\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Abrasive materials, including corumdum, alumdum, carborundum, emery and similar materials; 
\par Argols; 
\par Asbestos, fibre; 
\par Asphalt, bitumen, tar and pitch; 
\par Barium carbonate, barium sulphate; 
\par Bromine and iodine; 
\par Camphor, laurel, crude; 
\par Carbon-black or gas-black; 
\par Cellulose acetate film base; 
\par Cherries in brine; 
\par Coir yarn; 
\par Cork strip for tipping cigarettes; 
\par Dyes and vegetable substances used in making dyes; 
\par Earth colours, dry ground; 
\par Fibres, natural, animal or vegetable, even though sorted, dressed, scoured, or 
\par similarly treated, including raw silk, organzine, tram silk, grege, poil, crepe, 
\par grenadine, and single sun schappe yarn; 
\par Graphite, natural or artificial, in powder form; 
\par Greenstone and precious stones cut and/or polished; 
\par Gums and resins, refined; 
\par Hides and skins, with or without wool or hair, salted, or pickled; 
\par Isinglass; 
\par Lemon or orange rinds in brine; 
\par Liquorice extract, in bulk; 
\par Magnesite, calcined; 
\par Meats and fish, fresh, chilled or frozen; 
\par Metals in the form of pigs or ingots or in cruder forms (e.g. mattes, concentrates, 
\par regulus), mercury; copper or zinc in bars, blocks, cakes and slabs; iron or steel blooms, billets, or slabs; iron bars (Swedish) made from iron puddled with charcoal; ferro-silicon; metal scrap, suitable for resmelting; 
\par Nitrocellulose film base; 
\par Oils, essential, natural; oil of turpentine; 
\par Oils, viz., whale oils and fish oils, crude; Chinese wood-oil, palm oil, olive oil, crude or refined; 
\par Potassium, chloride and sulphate of; 
\par Rags, or waste, cotton or linen, for respinning or for paper and pulp making; 
\par Rags, woollen, for respinning or for making flock; 
\par Rubber, viz., crepe rubber, guttapercha and balata, crude; 
\par Sodium nitrate; 
\par Sponges, unbleached; 
\par Strawboard (of Dutch type); 
\par Sugar, unrefined, and molasses; 
\par Sulphur, in blocks; 
\par Tanning extracts, vegetable; 
\par Tanning materials, vegetable, viz., barks, sumach, gambier, and similar materials, ground or powdered; 
\par Timber, hewn or rough-sawn; also brier-root or similar blocks, rough-shaped for making tobacco pipes; 
\par Titanium oxide; 
\par Waxes, animal, mineral or vegetable, refined or unrefined; 
\par Wood-pulp, chemical or mechanical. }{\lang2057\langfe1033\langnp2057\insrsid3692047 
\par 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Note \endash  The following are regarded as examples of unmanufactured raw materials for the purposes of these Regulations;}{\lang2057\langfe1033\langnp2057\insrsid3692047 
\par }{\lang2057\langfe1033\langnp2057\insrsid10373794 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Natural products (e.g. minerals; animals; plants, shrubs, trees, vegetables, or parts thereof such as leaves, barks, fruit, pods, nuts, nut kernels, or roots) which have 
not been subjected to any industrial process or processes except (a) those primary processes whereby natural products are ordinarily obtained from the farm, mine, forest, fisheries, etc., and (b) the processes of cleaning, separating, sorting and drying, 
and of the killing of animals. For example \endash  }{\lang2057\langfe1033\langnp2057\insrsid5649542 
\par }{\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid9175045 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Bones, hoofs and horns; tusks (ivory) }{\lang2057\langfe1033\langnp2057\insrsid3692047 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Cork, unmanufactured }{\lang2057\langfe1033\langnp2057\insrsid3692047 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Grain or seeds, leaned or graded, but otherwise unmanufactured }{\lang2057\langfe1033\langnp2057\insrsid3692047 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Logs, unwrought }{\lang2057\langfe1033\langnp2057\insrsid3692047 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Ores, metallic }{\lang2057\langfe1033\langnp2057\insrsid3692047 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Petroleum, crude }{\lang2057\langfe1033\langnp2057\insrsid3692047 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Salt, rick }{\lang2057\langfe1033\langnp2057\insrsid3692047 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Skins, raw or sun-dried }{\lang2057\langfe1033\langnp2057\insrsid3692047 
\par }{\lang2057\langfe1033\langnp2057\insrsid5649542\charrsid9175045 Wool, greasy, washed or scoured 
\par }{\lang2057\langfe1033\langnp2057\insrsid11087364 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3692047 {\lang2057\langfe1033\langnp2057\insrsid3692047 ____________________}{\lang2057\langfe1033\langnp2057\insrsid3692047\charrsid9175045 
\par }}