Section 14D: Notice to Director-General of appointment of

14D. Notice to Director-General of appointment of administrator Where an administrator, an executor, a receiver or a liquidator is appointed to manage or wind up the business of any person transacting business with Customs, the administrator, executor, receiver or liquidator, as the case may be, shall give notice of his appointment to the Director-General, within 15 days of the date of the appointment, in such form and manner as the Director-General may approve. (f) in section 16 (2) – (i) in paragraph (b) – (A) by deleting the words “or an authorisation” and “, authorisation” and replacing them by the words “, an authorisation or a trusted trader (cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:191)(cid:70)(cid:68)(cid:87)(cid:72)(cid:180)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:179)(cid:15)(cid:3)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:85)(cid:68)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:191)(cid:70)(cid:68)(cid:87)(cid:72)(cid:180)(cid:15)(cid:3)(cid:85)(cid:72)(cid:86)(cid:83)(cid:72)(cid:70)(cid:87)(cid:76)(cid:89)(cid:72)(cid:79)(cid:92)(cid:30) (B) by deleting the words “scanned and sent to him” and replacing them by the words “sent to him as a scanned copy or in any other electronic form”; (ii) in paragraph (c), by inserting, after the words “the scanned”, the words “or electronic”; (g) in section 16B(4), by deleting the words “or authorisation” and replacing them by the words “, an authorisation or a trusted trader c(cid:72)(cid:85)(cid:87)(cid:76)(cid:191)(cid:70)(cid:68)(cid:87)(cid:72)(cid:180)(cid:30) Acts 2021 245 (h) in section 21, by repealing subsection (1) and replacing it by the following subsection – (1) (a) Subject to this section, the Director-General may, for a period of 6 months, which may be extended by another period of 6 months, authorise the temporary admission of goods where the importer furnishes adequate security to cover the duty, excise duty and taxes which would otherwise be payable. (b) The Director-General may, with respect to the implementation of a project, extend the time limit of 12 months under paragraph (a) by such other period as he may consider necessary, provided that the period shall not exceed 3 years and the importer furnishes adequate security to cover the duty, excise duty and taxes which would otherwise be payable. (i) in section 24A – (i) in subsection (1), by deleting the words “regulation 20A” and replacing them by the words “regulations 20A and 22”; (ii) in subsection (2) – (A) by deleting the words “The Director-General” and replacing them by the words “Subject to section 7A, the Director-General”; (B) by deleting the words “or such longer period as may be applicable under section 7A”; (j) in section 25B – (i) in subsection (2), by inserting, after the word (cid:179)(cid:68)(cid:88)(cid:87)(cid:75)(cid:82)(cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:179)(cid:15)(cid:3)(cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:85)(cid:68)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:191)(cid:70)(cid:68)(cid:87)(cid:72)(cid:86)(cid:180)(cid:30) (ii) by repealing subsection (7) and replacing it by the following new subsect cid:85)(cid:76)(cid:86)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:180)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:90)(cid:82)(cid:85)(cid:71)(cid:86)(cid:3)(cid:179)(cid:15)(cid:3)(cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3)(cid:87)(cid:85)(cid:68)(cid:71)(cid:72)(cid:85)(cid:3)(cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:191)(cid:70)(cid:68)(cid:87)(cid:72)(cid:86)(cid:180)(cid:30) (ii) by repealing subsection (7) and replacing it by the following new subsection – (7) Where goods are cleared under this section, the Director-General – (a) may carry out post-control audit, 246 Acts 2021 through examination of documents or at the business premises of the importer, within 3 years from the date of validation of the bill of entry to ensure compliance with the customs laws; and (b) shall, in the case of goods cleared (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:68)(cid:3) (cid:87)(cid:85)(cid:88)(cid:86)(cid:87)(cid:72)(cid:71)(cid:3) (cid:87)(cid:85)(cid:68)(cid:71)(cid:72)(cid:85)(cid:3) (cid:70)(cid:72)(cid:85)(cid:87)(cid:76)(cid:191)(cid:70)(cid:68)(cid:87)(cid:72)(cid:15)(cid:3) forthwith notify the relevant Government agency which may carry out post-control. (k) in section 30, by adding the following new subsection – (5) (a) Notwithstanding subsection (1), the Director-General may authorise a compliant importer to submit a consolidated bill of entry for goods imported by air and cleared during the month, on such terms and conditions as the Director-General may determine. (b) The rate of duty, excise duty and taxes applicable to such goods shall be that in force at the time of delivery or removal. (c) Subject to paragraph (b), the consolidated bill of entry shall be validated – (i) at the end of every month; and (ii) in the month of June, not later than 2 days before the end of that month. (d) Payment of duty, excise duty and taxes under paragraph (b) shall be made – (i) within 5 working days from the end of the month; and (ii) in the month of June, not later than 2 days before the end of that month. Acts 2021 247 (l) by inserting, after section 43A, the following new section –