Section 22A:

22A. Accounting of goods to be warehoused in a duty-free shop or shop under Deferred Duty and Tax Scheme Sections 71 and 71A shall apply to goods warehoused in a duty-free shop or a shop under the Deferred Duty and Tax Scheme with such modifications, adaptations and exceptions as may be necessary. (h) in section 49 – (i) in subsection (1) – (A) by deleting the words “a full and complete” and replacing them by the word “an”; (B) in paragraph (a) – (I) by repealing subparagraph (i) and replacing it by the following subparagraph – (i) arriving from Reunion Island or the Republic of Madagascar, not later than 5 hours before arrival; or (II) in subparagraph (ii), by deleting the words “before arrival” and replacing them by the words “after loading in the last port of departure”; (ii) by inserting, after subsection (1), the following new subsection, the existing subsection (1A) being renumbered (1B) – (1A) The master, owner or duly authorised agent of every aircraft or ship arriving from airports or ports beyond the seas shall submit to the Director-General a full 186 Acts 2016 and complete inward manifest under this section within the time specified in subsection (1)(a) and (b). (i) in section 61 – (i) by inserting, after subsection (2), the following new subsection – (2A) For the purpose of subsection (1), bidding documents for goods to be sold by public tender shall be submitted electronically through the Customs e-auction system, or in exceptional or unforeseen circumstances, in such other manner as the Director-General may determine. (ii) in subsection (6), in paragraph (a), by inserting, after the word “Assembly”, the words “, a foreign government”; (iii) in subsection (8), by deleting the words “sold forthwith” and replacing them by the words “forthwith sold by public auction or public tender, or be destroyed where the goods have not been sold”; (j) in section 66A, in subsection (1A), by deleting the figure “3” wherever it appears and replacing it by the figure “21”; (k) by repealing section 76 and replacing it by the following section –