Cap. 382 · Excise Duty Act (Cap. 382)
Cap. 382 Art. 33AMeasures to collect duty, taxes or interest which are not paid.
When an amount of duty, tax or interest remains unpaid after ten (10) days from the notification to the debtor of the amount due, the Commissioner may immediately take those administrative and procedural measures necessary, including not giving any customs service to the debtor until payment is effected, take all enforcement measures necessary so that payment of the established amount is effected, as well as take all measures necessary according to law to enforce the executive title when it is constituted.
Amendment history
- Amended by XII.2023.54