SOLOMON ISLANDS

THE CUSTOMS AND EXCISE (AMENDMENT) ACT 2002
(N0. 1 OF 2002)

Passed by the National Parliament this twenty-first day of March 2002.

Assented to in Her Majesty's name and on Her Majesty's behalf this third day of May, 2002.

Dated of commencement: date of publication in the Gazette.

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No. 1 of 2002

AN ACT TO AMEND THE CUSTOMS AND EXCISE ACT

ENACTED by the National Parliament of Solomon Islands.

Short title

1. This Act may be cited as the Customs and Excise (Amendment) Act 2002.

Repeal and replacement of section 8 of Cap 121

2. Section 8 of the Customs and Excise Act is hereby repealed and the following new section substituted therefor -

"Exemptions

8. (1) Where any goods imported or exported qualify for exemption in whole or in part pursuant to a memorandum of understanding or and agreement entered into between the Government of Solomon Islands and the applicant seeking exemption, an application may be made to the Comptroller, in the prescribed manner.

(2) On receipt of the application referred to in subsection (1), the Comptroller if satisfied that sufficient particulars have been provided in support of the application, he shall forward such application within seven days to the committee established under subsection (9).

(3) Where the Comptroller is of the opinion that further information or particulars are required, he shall within seven days inform the applicant in writing of the further particulars or information required.

(4) On receipt of the particulars or information referred to in subsection (3), the Comptroller if satisfied that the applicant has provided the necessary further particulars, he shall forward such application to the committee or otherwise reject the application and inform the applicant accordingly.

(5) Where the committee receives an application pursuant to subsection (2) or (4), the committee shall in granting or refusing the exemption sought, take into consideration the benefits or repercussions the exemption would have on the economy of Solomon Islands and impose such terms and conditions as it thinks fit.

(6) When an application is refused by the committee, the Comptroller shall inform the applicant accordingly and such determination shall be final and conclusive for the purposes of this Act.

(7) Where an application has been approved by the committee it shall forward such application to the Minister who may endorse such exemption or, if of the opinion that the granting of such exemption is not in the best interest of the economy of Solomon Islands he may refuse such exemption.

(8) The decision of the Minister shall be conveyed to the Comptroller, who shall thereupon inform the applicant of the decision.

(9) The committee referred to in subsection (1) shall consist of representatives of the departments of -

(i) National Planning;

(ii) Commerce;

(ii) Customs; and

(iv) Inland Revenue; and

a representative from -

(v) The Chamber of Commerce; and

(vi) The Central Bank of Solomon Islands;

appointed by the Minister by Notice published in the Gazette; and

where required by the committee a representative from the Ministry responsible for regulating the particular import or export commodity in respect of which the exemption is so sought."

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