View source for Exemptions (Amendment) Act, 2023 (Act 1110)

==ARRANGEMENT OF SECTIONS==

:1. Headnote before section 17 amended
:2. Section 19A inserted
:3. Section 34 of Act 1083 amended

==PURPOSE==
AN ACT to amend the Exemptions Act, 2022 (Act 1083) to provide a waiver of customs duties and customs taxes in respect of the importation of fishing gear for agricultural purposes and for related matters. 

==DATE OF ASSENT==
29th December, 2023.

==ACT==

===='''1. Headnote before section 17 amended'''====
The Exemptions Act, 2022 (Act 1083), referred to in this Act as the "principal enactment", is amended by the substitution for the headnote before section 17, of
:''"Personal Effects, Foodstuffs, Equipment for Trial and Fishing Gear"'''

===='''2. Section 19A inserted'''====
The principal enactment is amended by the insertion after section 19, of

:'''"Fishing gear
::19A. Fishing gear imported for agricultural purposes and
:::(a) certified by the Minister responsible for Fisheries and Aquaculture Development, and
:::(b) approved by the Minister
:are exempt from customs duties and customs taxes.".

===='''3. Section 34 of Act 1083 amended'''====
The principal enactment is amended in section 34 by the insertion after the definition for "fee or charge", of
:""fishing gear" includes fishing float;".