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
- 19A. Fishing gear imported for agricultural purposes and
- 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;".