Cap. 406 · Value Added Tax Act (Cap. 406)
Cap. 406 Art. 2Athe limits from Third scheme in
PART XI
The importation of objects, where their total value does not exceed provided in the Excise Duty (Goods Imported by Persons Travelling Countries) Regulations. S.L. 382.02.
Importation of goods where VAT shall be declared under the special Section 4 of Part Seven of the Fourteenth Schedule