Customs Management Act, 2011
Customs Management (Promotion of Agriculture and Fisheries) Exemption and Rebate Regulations, 2014
Statutory Instrument 118 of 2014
- Commenced on 1 January 2015
- [This is the version of this document at 8 November 2017.]
1. CitationThese Regulations may be cited as the Customs Management (Promotion of Agriculture and Fisheries) Exemption and Rebate Regulations, 2014.
2. InterpretationIn these Regulations, unless the context otherwise requires—"capital equipment" means any equipment used solely in the production or processing of agricultural goods or commercial fishing activities, including the processing of fish products having a value of SR1000 or more and including construction materials, boat building materials, refrigeration trucks and forklifts;"commercial motor vehicle" means any motor vehicle designed for the transportation of goods and includes pick-up trucks and dual or twin cabs;"inputs" means goods used in the production or processing of agricultural goods;"minor operating equipment" means items of equipment used solely in the production or processing of agricultural goods or in the fishing industry as the case may be and having a value of less than SR1000 per item;"protective and safety equipment" means protective clothing, gloves and other items approved by the Ministry responsible for Agriculture and Fisheries.
3. Exemption from customs duty
4. Rebate of customs duty
History of this document
01 January 2015