Customs Management (Exemptions for persons with Disabilities) Regulations, 2021

Customs Management Act, 2011

Customs Management (Exemptions for persons with Disabilities) Regulations, 2021

Statutory Instrument 69 of 2021

  • Published on 9 August 2021
  • Assented to on 3 August 2021
  • Commenced on 9 August 2021
  • [This is the version of this document from 9 August 2021.]
In exercise of the powers conferred by section 22(3A) (b) of the Excise Tax Act, 2010, the Minister responsible for Finance makes the following Regulations—

1. Citation

These Regulations may be cited as the Excise Tax (Exemptions for persons with Disabilities) Regulations, 2021.

2. Interpretation

In these Regulations —"persons with disabilities" means persons certified by the Ministry responsible for Health as having a disability.

3. Exemption from excise tax

(1)Imports of goods that are specifically modified or designed for use by persons with disabilities shall be exempted from excise tax on application to the Ministry of Finance.
(2)An application for an exemption under subregulation (1) shall be made prior to the importation of the goods.
(3)The importer shall proceed to import the goods on approval of the application for exemption under subregulation (1) and shall thereafter submit relevant import documents to the Ministry of Finance for endorsement by an authorised officer.
MADE this 3rd day of August, 2021.Naadir HassanMinister of Finance, Economic Planning and Trade
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History of this document

09 August 2021 this version
03 August 2021
Assented to