Cap. 337 · Import Duties Act (Cap. 337)
Cap. 337 Art. 13Parts of an article subject to the same duty as the article.
Integral parts of an article which is liable to an ad valorem duty, or is free of duty imported for replacement purposes or as spare parts, shall be liable to the same rate of duty as the article itself, or free of duty, as the case may be, unless they are specifically excluded or provided for elsewhere in the Tariff.