Cap. 337 · Import Duties Act (Cap. 337)
Cap. 337 Art. 33Goods or materials imported for industrial production.
Where the Customs Tariff provides that goods otherwise subject to duty may be imported free of duty or subject to the payment of a lower rate of duty because they are declared to be intended "for industrial production" or "for agricultural use" or "for fishing use", such importation free of duty or subject to the payment of a lower rate of duty shall be permitted subject to the fulfilment of any such conditions as may be prescribed in order that the goods or materials may be considered as having been imported for any of the said purposes and subject to the Commissioner being satisfied that the goods or materials have been so imported and that any such conditions as aforesaid have been fulfilled.