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Customs: Inbound and outbound duty and tax-free shops

Customs: Inbound and outbound duty and tax-free shops

16 February 2024 – The internal and external policies for inbound and outbound duty and tax-free shops have been updated to align with Section 38 (1)(a) of the Customs and Excise Act.  The section specifies that goods entered or cleared may be placed under a Customs warehouse regime, for purposes of being sold in a facility known as a duty and tax-free shop.

 

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