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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

The amendment to regulation 6 of the 1984 Regulations will permit the Commissioners to determine by directions the time limit in which goods moved into a free zone shall become “free zone goods” and to extend that period, by directions, in the circumstances of particular cases.

Regulation 26 of the 1984 Regulations is revoked so that, on delivery from a free zone of products manufactured in the free zone, import value added tax will be charged only on the value of any imported goods retained in these products.