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Chapter XII : General

 

96A. Approval of container operators

97. Master, container operator or pilot may appoint agent

98. Liability of principal for acts of agent

99. Liability of agent for obligations imposed on principal

99A. Consultant and agent not being clearing agent required to register

100. Agent may be called upon to produce written authority

101. Business accounts, documents, etc, to be available for inspection

101A. Electronic communication for the purposes of customs and excise procedures

101B. Special provisions relating to the processing and protection of personal information

102. Sellers of goods to produce proof of payment of duty

103. Liability of company, partnership, etc

104. [Repealed]

105. Interest on outstanding amounts

106. Samples

107. Expenses of landing, examination, weighing, analysis, etc

107A. Control in respect of manufacturers of certain goods or materials and persons who carry out processes in connection with such goods or materials

108.  [Repealed]

109. Destruction of goods and detention of ships or vehicles

110. Instruments and tables

111. Production of certificate of officer on registration of certain motor vehicles

112. Wreck

113. Prohibitions and restrictions

113A. Powers and duties of officers in connection with counterfeit goods

114. Duty constitutes a debt to the State

114A. Application of Tax Administration Act for write off or compromise of debt

114AA. Power to appoint agent

114B. Remedies of Commissioner against agent or trustee

115. Entries, oaths, etc., made outside the Republic of full force and effect

116. Manufacture of excisable goods solely for use by the manufacturer thereof

116A. [Repealed]

117. Statistics

118. Delegation of powers and assignment of duties

119. Substitution of Schedules

119A. Special provisions for customs modernisation

119B. Arrangements for obtaining undue tax benefits

120. Regulations and rules

121. Repeal of laws

122. Short title and commencement