2 Customs Amendment 2007, No.18
2. Principal Act - In this Act, “Principal Act” means the Customs Act 1977.
3. Insertion of new section - After section 163 of the Principal Act the following section is inserted:
“163A. Exemption from duty-(1) Subject to subsections (2) and (3), exemption from duty may be granted for approved goods imported into Samoa in respect of a qualifying project.
(2) Exemption from duty may only be granted in accordance with criteria prescribed in regulations.
(3) Exemption from duty may be granted in whole or in part in such circumstances and subject to such conditions and restrictions as are prescribed, being circumstances and conditions and restrictions that relate to goods generally or to goods included in a class of goods.
(4) Regulations made under subsection (2) or (3) may provide for the forfeiture of goods to the Government and for the creation of offences punishable by a fine of up to 500 penalty units or imprisonment for 1 year, or both.
(5) In this section, unless the context otherwise requires: “approved goods” means goods used in relation to a
qualifying project where the goods have been approved for the purposes of this section by the Chief Executive Officer of the Ministry of Finance in accordance with criteria prescribed in regulations.
“qualifying project” means a hotel or other development approved by the Minister of Finance, acting on the advice of Cabinet in accordance with criteria prescribed in regulations.”.
4. Drawbacks of duty on goods exported - Section 166 (1) of the Principal Act is amended by omitting paragraph (d).
5. Repeal - Section 166A of the Principal Act is repealed.