CHAPTER 369
THE CUSTOMS (DUMPING AND SUBSIDIES: RATES) ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
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Section Title
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1. Short title.
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2. Minister may prescribe rates of duty.
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3. Minister may prescribe circumstances in which duty may be imposed.
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4. Rates to be in addition to other rates of duty.
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5. Power to remit.
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6. Orders made under sections 2 and 3 to be laid before National Assembly..
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CHAPTER 369
THE CUSTOMS (DUMPING AND SUBSIDIES: RATES) ACT
An Act to authorise the Minister to prescribe the rates of duties of customs
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imposed where goods have been dumped or subsidised and for related
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matters.
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[31st October, 1960]
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[GN. No. 459 of 1959]
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Ord. No.
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29 of 1959
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[R.L. Cap. 417]
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1. This Act may be cited as the Customs (Dumping and
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Short title
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Subsidies: Rates) Act.
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Minister may 2.–(1) The Minister may, by an order published in the Gazette,
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prescribe rates of
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prescribe the rate of duties of customs which shall be charged.
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duty
(2) An order made under this section may prescribe a rate
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or rates of duty by reference to value or to weight or other
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measure of quantity.
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3. Where the Minister makes an order under section 2
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Minister may
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prescribe
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prescribing a rate or rates at which duties of customs shall
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circumstances in
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be charged, he may, by the same or any subsequent order
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which duty may
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be imposed
published in the Gazette, prescribe the circumstances in which
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such duty is chargeable or is not chargeable and may make
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such provisions with regard thereto as may appear to him to be
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required for the purposes of this Act, and in particular, may-
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(a) make provisions directing that the duty shall be charged
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or shall not be charged for any period or periods,
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whether continuous or not, or without limitation of
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period, or at different rates for different periods or
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parts of periods; and
(b) make provision, in connection with the commencement,
variation or termination of the imposition of a duty,
230
THE CUSTOMS (DUMPING AND SUBSIDIES: RATES) ACT [CAP. 369 R.E. 2023]
authorising repayments in respect of duty where it is
shown that the conditions prescribed in such order are
fulfilled.
Rates to be in 4. The rates of duty prescribed by an order made under this
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addition to other
Act shall be chargeable in addition to the rates prescribed for
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rates of duty
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any other duty of customs for the time being chargeable.
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Power to remit 5.–(1) The Minister may, by order published in the Gazette,
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remit in whole or in part any duty payable by any person on
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any goods imported which are chargeable to duty by reason of
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an order made under this Act if he is satisfied that to do so is
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in the public interest.
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(2) Any such remission may apply either to specific instances
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or generally in respect of goods imported by specific persons
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or persons of a specified class.
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Orders made 6. Every order made under sections 2 and 3 of this Act shall
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under sections 2
come into operation on a day to be specified therein, shall be
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and 3 to be laid
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before National laid before the National Assembly not later than at its next
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Assembly.
meeting after the order is made, and, if not approved by the
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National Assembly before the termination of such meeting,
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shall cease to have effect from the date of such termination,
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but without prejudice to anything done or suffered while the
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order was in operation.
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