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CHAPTER V
LEVY OF, EXEMPTION FROM, AND REPAYMENT, OF CUSTOMS-DUTIES
18. Goods dutiable.
18A. Special customs duty on imported goods.
18B. Omitted.
19. General power to exempt from customs-duties.
20. Board's power to grant exemption from duty in exceptional circumstances.
21. Power to deliver certain goods without payment of duty and to repay duty on certain goods.
21-A. Deferment of collection of customs-duties.
22. Re-importation of goods produced or manufactured in Pakistan.
23. Goods, derelict, wreck, etc.
24. Provisions and stores may be exported free of duty.
25. Value of imported and exported goods.
25. Value of imported and exported goods [Yet to be enforced].
25-A. Action where declared value is less than the value determined.
25-B. Fixation of value for imports and exports.
25-B. Determination of value not covered by section 25 [Yet to be enforced].
26. Power to require information to be furnished.
27. Abatement allowed on damaged or deteriorated goods.
28. Power to test and denature imported spirit.
29. Restriction on amendment of bill of entry or bill of export.
30. Date for determination of value and rate of import duty.
30. Date of determination of rate of import duty [Yet to be enforced].
31. Date for determination of rate of export duty.
31-A. Effective rate of duty.
32. Untrue statement, error, etc.
33. Refund to be claimed within six months.
34. Power to give credit for, and keep account-current of duties and charges.
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