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(1) Unless a contrary intention appears, in relation to excisable goods imported into the country, the provisions of the Customs, Excise and Preventive Service (Management) Act, 1993 (P. N. D. C. L. 330) apply, so far as they are relevant, and with the necessary exceptions, modifications and adaptations as if excise duty were an import duty.

(2) The Commissioner-General may excise power conferred on the Commissioner-General by the Customs, Excise and Preventive Service (Management) Act, 1993 (P. N. D. C. L. 330) as if a reference to import duty in that Act includes a reference to excise duty imposed under this Act on imported goods.

(3) The Commissioner-General may excise a power conferred by the Value Added Tax Act, 2013 (Act 870) as if a reference to Value Added Tax in that Act includes a reference to excise duty charged under this Act.