| Written permission required for use or consumption of dutiable goods |
| Use and consumption of dutiable goods and taxable goods |
| 9. Subject to sections 5, 6 and 8, a person who knows or has reason to believe that any customs duty or tax on any dutiable goods or taxable goods in a free trade zone has not been paid to the Director-General, must not use or consume the goods, unless the customs duty and tax on the goods are paid to the Director-General before the use or consumption. [Act 33 of 2023 wef 01/03/2024] |