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Law Of 28 December 1995, Establishing A New Rate Of Import Duties

Original Language Title: WET van 28 december 1995, houdende vaststelling van een nieuw Tarief van Invoerrechten

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Law of 28 december 1995, establishing a new rate of import duties (law rate of import duties 1996) (Bulletin of acts and decrees 1995 No. 111).

CHAPTER I

GENERAL PROVISIONS

Article 1

In certain under this law, the following definitions shall apply:

a. the Minister: the Minister of Finance:

b. the Director: the Director of taxes;

c. Inspekteur: the Inspekteur der import duties and excise duties;

d. the recipient: the recipient of the import duties and excise duties; d. the officials: the officials who with the visitation;

e. value: the value of goods imports in accordance with this law;

f. identical goods are goods that are identical in all respects, including physical characteristics, quality and reputation in appearance, however, no geletsel to goods that otherwise meet the definition, as identical;

g. similar goods means goods which, although not in all respects the same, yet the same characteristics and similar contain ingredients which they can have the same features and interchangeable; the quality of the goods, their reputation and the presence of a mark or trade name are factors which should be taken into account to determine whether goods are similar;

h. goods of the same class: goods of a group or range of goods, or the same the identical or similar goods including character, which are produced by a particular industry or industry sector;

i. goods: goods that are produced, manufactured or grown won;

j. Board of appeal: the Board of appeal referred to in article 56 of this law;

k. de Scheepvaartwet: the Scheepvaartwet (G.B. 1939 No. 30).

Article 2

1. Under the name import duty is, in compliance with the provisions of this law, a tax levied by the importation of goods in Suriname; the tax is payable so often the goods are imported.

2. The import duty is levied to the value of the goods, where the goods are taxed in accordance with the tariff list that is included as annex to this law; instead of or in addition to the tax to the value of the goods can also be the import duty levied each, to the weight or volume, or to a different unit.

3. Where in this law is spoken of "post" is understood to include both a serial number with corresponding text in the rate list referred to in paragraph 2 of this article as part of an import duty for the goods whether or not.

4. Property, which, under the provisions of this law are separately taxable imports separately.

5. As far as not contrary to international provisions the Minister may by order under conditions to be laid down by him and limitations, determine that the imposition of an import duty is suspended in whole or in part.

6. As far as not contrary to international provisions can post by order of the Minister are to be broken down or contracted.

7. In the interests of the economy of Suriname and as far as not contrary to international regulations, the Minister may, after consultation with the Minister of trade and industry, by decision, the tariff change for a particular post; within a period of sixty days after the entry into force of the decision should a Bill to ratification of the decision to the National Assembly to be filed. If the draft law to ratification within the prescribed 60-day period at the National Assembly has been submitted but then not within this term by the National Assembly is approved, the decision expires by operation of law with effect from the day following the day on which the National Assembly has rejected the draft law; If the draft law to ratification within the prescribed 60-day period is submitted to the National Assembly, will void the decision of law with effect from the day following the day on which this in my ends.

Article 3

1. Unless otherwise provided for in the tariff list, is for goods to be taxed, the import duty weight having regard to the provisions of article 5, charged to the net weight.

2. For the purpose of determining net weight can the officers, whether or not at the request of the declarant, be sufficient with inclusion of the gross weight per colli less the tare.

3. where goods packaged in multiple packages of the same kind and size the net weight should be established, officials, whether or not at the request of the declarant, be authorised to take by weighing tare after emptying of some of those packages by them. To the outcome of that weighting is the tare weight of all those packages calculated.

4. In determining the gross weight, the officials, whether or not at the request of the declarant, be sufficient with weighting of ééntiende portion of the number of similar packages, by them. To the obtained outcome is then the total gross weight of all calculated similar packages. If the declarant in the case referred to here requires that instead of the whole lot weighted section will be referred to ééntiende, this will be done at its expense, provided that he requested to this end before the inclusion to the officials with the inclusion.

Article 4

For wet were the custom in charge, the import duty, having regard to the provisions of article 5, charged to the real quantity.

Article 5

1. for the purposes of calculating the import duty, the value is rounded up to whole guldens.

2. If import duties are levied to a different yardstick than the value, for the calculation of the amount of import duties a portion of the unit of the taxable amount rounded up in a whole unit.

Article 6

1. the import duty is payable per uniquely well rounded up to whole guldens.

2. The import duty for every Declaration amounts to at least Sf 25.0-(twenty-five guilders).

Article 7

By way of derogation from articles 5 and 6 is for State companies, the import duty set out in decision designated by the President of the Republic of Suriname preferred currency; the rounding rules from article 5, paragraph 1 and article 6, paragraph 1, shall apply mutatis mutandis.

CHAPTER II

CLASSIFICATION RULES

Article 8

1. the text of the inscriptions of the sections, chapters and parts of chapters of the tariff list is deemed to apply only as indication; for the classification in the tariff list are, by law, determine the wording of the stations and notes to sections or chapters as well as-in so far as this does not conflict with headings and notes-the rules contained in the following paragraphs of this article.

2. the indication of a good in a post also covers that well in non-omplete or in non-finished State as far as this the essential characteristics of the complete or finished good; This entry also covers a complete or a finished good or on the basis of the previous sentence to as such if it is presented unassembled or disassembled disassembled State.

3. Under a listed substance is in a post not only means that substance in pure State, but also mixed or connected with other substances. Similarly, a substance listed under work shall, made entirely of that material, but also work, which partly from that substance exist. The mixtures and composed works mentioned in this paragraph are to be classified in accordance with the principles set out in paragraph 4 of this article.

4. If goods of the provisions of paragraph 3 of this article or for any other reason are susceptible for classification in the tariff list under two or more headings, classification shall be effected as follows:

a. the post with the most specific description takes precedence over entries with a more general application. However, if two or more posts each individual cover only a portion of the materials or parts which a mixture or a good is made or on a portion of the articles, in the case of property in sets put up for retail sale, those headings, the mixtures and goods considered equally specific, even if one of the stations gives a more complete or more precise definition;

b. mixtures, works that are composed of or with different substances or are manufactured by amalgamation of various goods, as well as property in sets put up for retail sale, whose classification is not possible on the basis of subparagraph (a) in this paragraph, be classified according to the substance or to the well, of which the mixtures , the works, the sets derive their essential character, if that can be determined;

c. in cases where classification in the tariff list by the (a) and (b) of this paragraph is not possible, the various eligible posts, the heading which occurs last in numerical order.

5. Goods which are not in accordance with paragraphs 1 to 4 in the rate list can be classified, to be classified in the post, which is applicable to the goods which they most application.

6. For the following goods also apply the following rules:


a. cases, pouches and cases for cameras, musical instruments, or for weapons, boxes for drawing, jewelry cases and similar containers, specially shaped or arranged for the storage of a particular article or set of articles, suitable for repeated use and presented with the articles for which they were intended, be in the rate list classified in the same heading as those articles if they are of a kind normally sold therewith; This rule does not, however, apply to containers which give the whole its essential character in the rate list in which case they are to be classified in the heading which, as such, applies to that packaging-medium;

b. subject to this paragraph, subparagraph (a), be filled containers in the tariff list classified with the packaged goods if they are of a kind normally used for packing such goods as 4. Packings which appears to be suitable for repeated use in the tariff list are to be classified in the heading which, as such, applies to that packaging means; under packing containers mean, all external containers, casings, supports and similar facilities, excluding transportation-in particular containers-mantles and the dam and auxiliary materials; below, however, are not in (a) of this paragraph shall mean containers.

7. For the classification of goods in the tariff list can only subdivisions of equal seniority.

8. If the weight is important for the classification in the tariff list, the net weight.

9. The Minister may, by decision, give further instructions concerning the classification of goods in the tariff list.

Chapter 9

VALUE

Article 9

1. the value of the imported goods should be determined in application of article 10, whenever the conditions are met.

2. If the conditions laid down in article 10, the value of the imported goods should be established with application of one of methods that were successively contained in articles 11, 12, 13 or 14; If compliance with the corresponding conditions should be the next method used; the order of the methods from articles 13 and 14 can be reversed at the request of the declarant.

3. If the value of imported goods cannot be determined in application of articles 10, 11, 12, 13 or 14 shall be on the basis of the available data Suriname fixed using reasonable means consistent with the principles and general provisions of this chapter; the value according to this method, it must, as far as possible, be based on previously established in accordance with this chapter values of identical or similar goods. 4. The value, determined under this paragraph is never based on:

(a) the selling price in Suriname of goods that are produced in Suriname;

b. a system which provides for the acceptance for customs purposes of the height of two eligible values;

c. the price of goods on the domestic market of the exporting country;

d. the cost of production, other than computed values which have been established in accordance with article 14 for identical or similar goods;

e. prices for exports to other countries than to Suriname;

f. minimum values; or

g. arbitrary or fictitious values.

5. for the purposes of this chapter, be deemed to be related persons only if:

a. they are of each other's Affairs Officer or Director;

b. pursuant to the legal provisions are recognized as in business to be related;

c. they are employer and employee;

d. any person, directly or indirectly 5% or more of the capital or outstanding voting shares of both property, checks;

e. one of them directly or indirectly controls the other;

f. both directly or indirectly controlled by a third person;

g. they together, directly or indirectly, a third person; or

they are members of the same family; persons are considered members of the same family if carried out one of the following modes with each other or blood-related are:

1O-husband and wife or equivalent of cohabitation;

2O-parent and child;

3O-brothers and sisters (or half-brothers and half-sisters);

4O-grandparent and grandchild;

5O-uncle or aunt and nephew or niece (their uncle);

6o-parent in law and daughter-in-law or son-in-law;

70 – brothers-in-law and sisters-in-law.

6. for the purposes of this chapter, persons who are in business are connected because the one exclusive agent, exclusive distributor or exclusive concessionaire or what is also referred to, by the other, be deemed to be related only if they meet one of the criteria set out in paragraph 5 of this article.

7. When goods, before they are introduced, under the supervision of the customs in Suriname have undergone a treatment shall, at the request of the declarant to determine the value based on the type and quantity of which would be taken into account if the products concerned were imported without the appropriate treatment.

Article 10

1. The value of property, with a view to the application of this article, the transaction value, that is, the price actually paid or payable for the goods when sold for export to Suriname; the transaction value is accepted as value, provided that:

a. with regard to the assignment or use of the goods by the buyer are no restrictions, with the exception of those which:

1O. be imposed or required by law or the authorities in Suriname;

2o. limit the geographical area in which the goods may be resold; or

3O. not substantially affect the value of the goods;

(b) the sale or price is not subject to any condition or performance of which the value in relation to the goods in respect of which the value is to be determined, cannot be ascertained;

c. no part of the proceeds of any subsequent resale, or transfer of any later use of the goods by the buyer, directly or indirectly, to the benefit of the seller, unless an appropriate adjustment can be carried out pursuant to article 15; d. the buyer and the seller are interconnected or, if that is the case, the transaction value in accordance with the provisions of paragraph 2 is acceptable.

2. To determine the acceptability of the transaction value for the purposes of paragraph 1 of this article is the fact that the buyer and the seller are interconnected in itself is not a sufficient reason for the transaction value as unacceptable. If necessary, the conditions of the sale are examined and the transaction value shall be accepted as the connectedness has had no influence on the price. When the Inspector on the basis of information of the declarant or on the basis of information obtained, otherwise has reason to believe that the fact of attaching has influenced the price, it shall communicate those reasons to the declarant, those two months the opportunity to react; If the declarant so requires, he shall be informed in writing of those reasons.

3. in the case of a sale between related persons, the transaction value accepted and the value of the goods determined in accordance with paragraph 1 of this article, where the principal demonstrates that at or about the same time that value to one of the following values very close near;

1O the transaction value of identical or similar goods in the case of sales for export to Suriname between buyers and sellers that are not connected;

2O the value of identical or similar goods as determined pursuant to article 13;

3O the value of identical or similar goods as determined pursuant to article 14; in applying the above criteria, due account shall be taken of demonstrated differences in levels of trade, quantities, the details referred to in article 15 and with costs that the seller to sell it to a buyer not associated with him carries, but he did not sell to buyers who contributes with him.

4. the values referred to in paragraph 3 of this article are applied at the request of the declarant and only for comparison; replacement values cannot be fixed with application of the provisions mentioned in paragraph 3 of this article.

5. The price actually paid or payable is the total payment made by the buyer to the seller or for the benefit of the seller for the imported goods and includes all payments made or to be made as a condition of sale of the imported goods, by the buyer to the seller or by the buyer to a third party to satisfy an obligation of the seller , really are or have to be complied with; the payment need not necessarily be made in money, they can by means of letters of credit or negotiable instrument and both directly or indirectly.


6. the activities, including activities related to the trading of goods, with the exception of the activities for which an adjustment is provided in article 15, shall not be considered an indirect payment to the seller, even if these activities may be considered the seller to advantage to straighten or with his consent to have been made; the cost of these activities in defining of the value of imported goods are not counted in the price actually paid or payable; under activities related to the trading of goods includes all activities related to market research, advertising and promotion of sales of the goods in question, as well as the activities related to the guarantees for the goods.

7. If goods are declared for import, are part of a larger quantity of the same goods bought in a single transaction, the price actually paid or payable, for the purposes of this article, a price that in the same proportion to the total price if the indicated amount to the total quantity purchased.

8. an apportioning of the price actually paid or payable is also applied in case of partial loss or in the event of damage, before the Declaration of the goods whose value is to be determined.

9. If the goods between the time of sale and the time of the import declaration, in a third country, the application of the transaction value, however, not mandatory.

10. the buyer needs to no other condition than be a party to the contract of sale.

Article 11

1. the application of this article shall value of the imported goods is the transaction value of identical goods sold for export to Suriname and carried out on or about the same time as that of export of the goods whose value is to be determined.

2. For the purposes of this article, the value determined on the basis of the transaction value of identical goods that are sold at the same commercial level and in substantially the same quantity as the goods being valued shall be determined; If such a sale is not set, uses the transaction value of identical goods sold at a different commercial level or in different quantities, adjusted to take account of the differences in commercial level or quantity, provided that such adjustments can be founded on evidence which clearly shows that they are reasonable and exact are apart or and an increase or a reduction in value.

3. in article 15, paragraph 1 (e) costs are included in the transaction value, that value is adjusted in order to take account of key differences that, due to the different distances and transport modes, between the cost of the imported goods and the identical goods may exist.

4. where under this article more than one transaction value of identical goods is found, the lowest of which values are used for the determination of the value of the imported goods.

5. for the purposes of this article, a transaction value for goods produced by a different person shall be taken into account only where application of paragraph 1 of this article no transaction value is found for identical goods produced by the same person as the goods whose value is to be determined.

6. For the purposes of this article, the transaction value of identical imported goods means a value previously, adjusted in accordance with article 10 referred to in paragraph 1 (b) and paragraph 2 of article 10.

Article 12

1. the application of this article shall value of the imported goods is the transaction value of similar goods that are sold for export to Suriname and carried out on or about the same time as that of export of the goods whose value is to be determined.

2. For the purposes of this article, the value determined on the basis of the transaction value of similar goods that are sold at the same commercial level and in substantially the same quantity as the goods being valued shall be determined; If such a sale is not set, uses the transaction value of similar goods that are sold at a different commercial level or in different quantities, adjusted to take account of the differences in commercial level or quantity, provided that such adjustments can be founded on evidence which clearly shows that they are reasonable and exact are apart or and an increase or a reduction in value.

3. in article 15, paragraph 1 (e), the costs referred to are included in the transaction value, that value is adjusted in order to take account of key differences that, due to the different distances and transport modes, between the cost of the imported goods and the similar goods may exist.

4. If, in applying this article, more than one transaction value of similar goods is found, the lowest of which values are used for establishing the value used to determine the value of the imported goods.

5. for the purposes of this article, a transaction value for goods produced by a different person shall be taken into account only where application of paragraph 1 of this article no transaction value is found for similar goods produced by the same person as the goods being valued.

6. For the purposes of this article, the transaction value of similar imported goods means a value previously, adjusted in accordance with article 10 referred to in paragraph 1 (b) and paragraph 2 of article 10.

Article 13

1. If the imported goods or identical or similar imported goods are sold in Suriname in the State in which they are entered, the value of the imported goods, with a view to the application of this article, based on the unit price at which, on or about the time of importation of the goods whose value is to be determined, the imported goods or identical or similar imported goods are sold in the greatest aggregate quantity to persons who not related to the persons from whom they buy such goods, subject to deductions for the following elements:

1O. either the Commission usually paid or agreed, either the usual mark-ups for profit and general expenses (direct and indirect costs associated with the marketing of the goods in question) in the case of sales in Suriname of imported goods of the same class or the same character;

2o. the usual costs of transport and insurance and associated costs, born in Suriname; and

3O. the import duties and other taxes that in Suriname are payable on the importation or sale of the goods.

2. If neither the imported goods nor identical nor similar imported imported goods are sold at or about the time of importation of the goods whose value is to be determined, the value of the imported goods, with a view to the application of the provisions of this article, subject to the provisions of paragraph 1 of this article, based on the unit price at which the imported goods or imported identical or similar goods, in the State in which they are entered, in Suriname are sold on the earliest date after the importation of the goods whose value is to be determined, but at all events within ninety days after such imports.

3. If neither the imported goods nor identical or similar imported goods are sold in Suriname, in the same State, shall, at the request of the importer the value based on the unit price at which the imported goods, after working or processing, in the largest total quantity are sold to persons established in Suriname that are not connected to the persons from whom they buy such goods in Suriname after deduction of the value returned by the operation or processing is added and the deductions referred to in paragraph 1 of this article.

4. for the purposes of this article, the unit price at which the imported goods are sold in the largest total amount of the price at which the greatest number of units, on the first trade level after importation, is sold to persons who are not connected.

5. A sale in Suriname to a person who directly or indirectly free of charge or at reduced cost in one or more of the article 15, paragraph 1 (b), provides elements for use in connection with the production and sale for export of the imported goods, for the application of this article shall not be taken into account when establishing the price per unit.

6. for the purposes of paragraph 2 of this article is the "earliest date" the date when the sales of the imported goods or identical or similar imported goods come in a quantity that is sufficient to establish the unit price.

Article 14


1. the application of this article shall value is the computed value, consisting of the sum of:

a. the cost or value of materials and fabrication and manufacture or other treatment administered at the production of the imported goods;

b. an amount for profit and operating costs equal to the amount that usually is taken into account when producers in the country of export goods of the same class or the same kind as those whose value is to be determined;

(c) the cost or value of the article 15, paragraph 1, point (e) elements.

2. Under the cost or value of materials and fabrication referred to in paragraph 1 (a) of this article shall include the cost of the elements referred to in article 15 (1) (a) parts 2o and 3o; below that is also include the value, given in an appropriate manner, of any in article 15, paragraph 1 (b), defined product or service provided by the buyer-directly or indirectly-is provided for use in connection with the production of the imported goods; the value of the in article 15, paragraph 1 (b), part referred to matters that are carried out in Suriname 4o, only in so far as they understood the cost or value will be charged to the person who produces the goods.

Article 15

1. To establish the value in application of article 10, the actually paid or payable for the imported goods price increased by:

a. the following elements, as far as this will be charged to the buyer and they are not included in the price paid or payable for the goods:

1O. commissions and brokerage, except buying commissions;

2o. the cost of containers for customs purposes are deemed to be one whole with the goods;

3O. the costs of packaging, both of labor as of the material;

b. the appropriately imputed value of the following goods and services where this free or at reduced cost directly or indirectly supplied by the buyer are to be used in the production and sale for export of the imported goods, to the extent that this value is not included in the actual price paid or payable:

1O. materials, components, parts and the like that in the imported goods;

2o. Tools, dies, moulds and similar objects, which are used in the production of the imported goods;

3O. materials used in the production of the imported goods are consumed;

4O. engineering, development, works of art and designs, drawings and sketches, performed or made elsewhere than in Suriname are performed or created and for the production of the imported goods;

c. royalties and fees related to the goods whose value is to be determined, which the purchaser, as a condition of the sale of such property must pay, either directly or indirectly to the extent that such royalties and fees are not included in the price actually paid or payable;

d. the value of each part of the proceeds of any subsequent resale, transfer or use of the imported goods that the seller directly or indirectly;

e. 1o. the costs of transport and insurance of the imported goods in connection with the transport operations, and

2o. the cost of loading and of acts with the imported goods in connection with the transport operations, both included in the place of importation; the place of importation is the place where the goods are unloaded from the means of transport by which the goods have been introduced; the cost of transport after importation do not belong to the value, provided that they are distinguished from the price actually paid for the imported goods or payable.

2. When applying this article elements to be added to the price actually paid or payable, this shall only be awarded on the basis of objective and quantifiable data.

3. For the purpose of determining the value to the price actually paid or payable no elements added, with the exception of those in this article.

4. For the purposes of this article, "buying commissions" means fees paid by an importer to his agent for the service which is to represent him at the purchase of the goods whose value is to be determined.

5. Notwithstanding paragraph 1, point (c) of this article:

a. the cost for the right to reproduce the imported goods in Suriname when setting the value is not actually paid or payable for the imported goods added;

b. the payments made by the buyer for the right to distribution or resale of imported goods are not actually paid or payable for the imported goods added, if these payments are not a condition for the sale of the goods for export to Suriname.

6. Interest under a by the buyer in connection with the purchase of the imported goods financing agreements must be paid, makes, regardless of whether the financing is provided by the seller or another person, not part of the value the way in which this also is established provided that:

1O. the relevant interest is distinguishable from the really paid or payable for the imported goods;

2o. the relevant financing agreement is formatted in writing;

3O. the seller can prove that really the goods at the price as the price actually paid or payable, be sold, and the requested interest rate is not higher than in the country where and at the time when the financing has been made for such transactions is common.

Article 16

1. Notwithstanding Articles 9 to 15 is for the determination of the value of imported carrier media bearing data or instructions shall be provided for use in data processing equipment, only take into account the cost or value of the carrier medium itself; in the value of imported carrier media bearing data or instructions are therefore the cost or value of the data or instructions are not understood, provided that these costs or this value by the cost or value of the information carrier.

2. for the purposes of this article are:

a. the term "medium" not understood: integrated circuits, semiconductors and similar components or items that contain such circuits or components;

b. under the terms "data or structures" does not include sound, cinematographic or video recordings.

Article 17

1. If, when determining the value is assumed to be amounts expressed in foreign currency, shall be made to the resolution to Surinamese courant by Central Bank selling rates, such as those laid down in effect on the second working day in the two-week period in which the day of the Declaration; is by the Central Bank of Suriname for a certain kind of money no selling rates set, then the selling rates such as those by the Central Bank of Suriname would be established on request on the second working day in the two-week period in which the day of the Declaration.

2. In the case of parity changes or with foreign countries during the period referred to in paragraph 1 of this article, the Minister competent to provide that the resolution referred to in paragraph 1 of this article to Surinamese courant shall come to pass to the sales rate at another time.

Article 18

1. At the visitation or authentication offering goods on documents or declarations obtained according to article 11 of the Scheepvaartwet, at the request of the officers the declarant is obliged on the sale and the delivery of goods-related sale-and other documents to the officers; in some cases, the officials settle the submission of copies of those documents.

2. The declarant shall be ordered held for justification of the submitted documents to the Inspekteur or to the officials or experts to be designated by this inspection provision of the delivery-related Office books, letters and other documents.

3. as long as the consultations referred to in paragraph 1 of this article did not has taken place and the inspection referred to in paragraph 2 of this article is not provided the goods at the expense and risk of the principal.

Article 19

When the review officers, at the visitation of goods subject to an import duty to the value, the specified value is too low judge, they hold the goods and share a desverlangd in writing to the principal or, if this is not present, to the person who brings the goods to visitation and also give this knowledge to the Inspekteur.

Article 20

1. After the communication referred to in article 19 are the arrested goods ge? nventariseerd; the declarant or anyone of his name is invited in identifying nowadays and the story of this co-sign.

2. the Inspekteur may, where circumstances make this desirable, require that the inventory will not or only partially; the Inspekteur may provide that the goods the declarant for the need to do an inventory; in case of refusal to meet these, the raw materials unpacking on cost and risk of the principal.


3. It appears that the inventory that the goods under misnomer, then are further applied the requirements of the Scheepvaartwet.

Article 21

1. does the Having the indicated value too low for, then he invites the declarant within eight days after the detention of the goods from to within a month to submit pieces, of which the notification may be conducive to a proper assessment of the value of the goods; upon written request the Inspekteur extend this period by a further one month.

2. the Inspekteur sets the value and gives of this under the reasons for his decision rest, within one month of the expiry of the period prescribed by the submission of documents to the principal knowledge: the one-month period specified in this paragraph may be extended in consultation with the principal. The decision of the Inspekteur shall not enter into force until after the time limit to lodge an appeal has passed and no action is brought, or immediately after on the appeal by the Board of appeal decision is made.

3. Shows the Inspekteur that the value indicated is not too low, then the goods shall be at the disposal of the principal without delay.

4. The invitation and notification as referred to in paragraphs 1 and 2 of this article shall be to the declarant by post or by registered post to this against dated receipt issued.

Article 22

1. accepts the principal specified by the Inspekteur, him, except possibly to set traffic ticket due to low registration, the goods made available after payment of the amount due, as well as the multiple import duty charges and the lodging of a security to an amount to be determined by the Inspekteur for the possibly forfeit fine.

2. multiple input by the payment of the law expire all rights of the declarant to come against the value laid down by the Inspekteur; This applies even if the declared value is increased by the Inspekteur in consultation with the principal, without the provisions of this article and in article 21 considered and thus the declarant according to the payment of the multiple is agreed upon.

Article 23

1. Pending the dispute concerning the value goods may, at the written request of the declarant to be issued against this security for satisfaction of the Inspekteur which later turn out to be will be due because of import duty costs and forfeit any penalty, provided that:

a. between the officials and the declarant is no difference on the quantity of the goods;

b. to the sentiment of the Having value can be judged to hold steel or samples or to descriptions or images, all by the officials and the principal authenticated.

2. the Inspekteur may also allow, rather than steel and monsters, of all the goods one or more certified copies as types are held, provided in writing by the officials and the declarant is agreed about the relationship, that between the value of the other goods if held copies and which types exist.

3. are on the foot of paragraph 2 of this article steel, samples or descriptions or images taken or types are fixed, then determines the Inspekteur or the Board of appeal, the value of the goods to that steel samples, types, descriptions or pictures, taking into account the ratio referred to in paragraph 2 of this article.

4. The holding of samples, steel or types, or the setting of descriptions or pictures, may with the consent of the Inspekteur under conditions to be laid by him will be replaced by the written promise of the declarant to the goods on the first request will be showcasing at the Inspekteur, the Board of appeal or the members thereof, as well as to the possibly by the Inspekteur or to designate the Council experts.

Article 24

1. where the import duty payable according to this law the declarant has not paid within one month after the value is irrevocably fixed, the amount recovered from the security lodged under article 23; If no security has been lodged, due to story of the goods by or on behalf of the public Having sold and pure yield on account of the amount due to state coffers.

2. Is the pure proceeds from the sale to recover more than the amount, then it continues for one year after the multiple sales available to the declarant; After this period, the amount that has not progressed to state coffers by the declarant.

Article 25

1. where the review officer upon importation of goods liable to import duty under the luggage of travelers with the declared value is not satisfied, the declarant this value to an amount to be determined by the said officer.

2. Increases the declarant not the declared value to the referred to in paragraph 1 of this article by the review officer certain amount, then this official, by way of derogation from articles 9 to 15, the value and gives it to the principal a written statement; This declaration shall enter into force for the further application of this law in the place of the decision referred to in article 21 of the Inspekteur.

Article 26

Is the Declaration of goods, indicated to storage or to re-export, between the officer and the principal a difference about the value, then decide the Inspekteur, subject to appeal to the Director.

CHAPTER IV

EXEMPTIONS

Article 27

1. to the extent the exemptions listed in this chapter are based on the principle of the identity of the goods, they are only applicable if the sufficient identity can be established.

2. The Minister may, under conditions to be laid down by him, provide for application of paragraph 1 of this article are not required.

3. With regard to the application of this chapter included exemptions the Minister may make rules concerning declarations and documents that differ from the provisions in or under the Scheepvaartwet.

Article 28

For goods, which with refund or depreciation of import duty, excise duty or any other tax, at reimportation not exempt, based on prior exportation from the freedom of movement granted before it returned to the export or re-charge is paid or this payment is assured.

Article 29

1. in accordance with provisions adopted by the Minister, under conditions to be laid down by him and limitations, is entire exemption from import duty granted for the importation of:

a. household goods, as far as they exist from used goods;

b. expand and wedding gifts, intended for a person residing outside the territory of Suriname, which with a resident of Suriname in the marriage and establish itself as a result of that marriage in Suriname;

c. used goods, which a resident of Suriname has inherited;

d. coffins in which corpses and URNs in which ashes of burnt corpses, in addition to the imported flowers and decoration of the coffin or urn serving objects.

2. The Minister may determine that the exemptions referred to in paragraph 1 (a) and (b) of this article, be granted as conditional exemption.

Article 30

1. in accordance with provisions adopted by the Minister, under conditions to be laid down by him and limitations, is entire exemption from import duty granted for the importation of:

a. samples and swatches with a negligible value, which are introduced in order to take orders of goods to be imported, or are intended to serve up making purchases of goods to be exported;

b. samples and steel, other than those referred to in (a), belonging to persons established outside the territory of Suriname and imported to, after having served until taking orders of goods to be imported or to making purchases of goods, subsequent re-export;

c. catalogues, price lists and other commercial printing in the name of a company established outside the territory of Suriname, which are imported in small quantities per recipient.

2. the exemption referred to in paragraph 1(b) of this article, is a conditional exemption.

Article 31

According to provisions adopted by the Minister, under conditions to be laid down by him and limitations, is total or partial conditional relief from import duty granted to:

a. goods imported to undergo a repair, then again;

b. goods imported to undergo an operation, then run again;

c. goods imported for use as parts and components to be applied to other goods and then again;

d. goods imported to be processed into other goods exported;

e. drawings, designs and models being introduced to manufacture goods accordingly and then run again.

Article 32

1. in accordance with provisions adopted by the Minister under conditions to be laid down by him and limitations, total or partial relief from import duty granted for the importation of:

(a) goods which, after from the freedom of movement to and from the territory of Suriname a repair or to have undergone an operation, re;

b. goods resulting from the processing of goods outside the territory of Suriname from the freedom of movement;


c. goods to which parts or parts that have been carried out and from the freedom of movement outside the territory of Suriname to those goods have been made;

d. property, which derive their value partly drawings, designs, models or other products of engineering, art or science, or to copyright, patents or similar rights, provided that those products or rights belong to persons residing or established in the territory of Suriname and not obtained from the outside that territory residing or based manufacturer or supplier of the goods or of a person connected with him in business.

2. The exemptions referred to in paragraph 1 (a), (b) and (c) of this article shall be granted to the amount that would be levied if, at the time of import the exported goods would be introduced in the State in which they stood at the time of the export.

3. by way of derogation from the provisions in paragraph 2 of this article the amount referred to there is calculated on the basis of the law applicable to the imported goods if it is lower than the law applicable to the goods exported.

4. Entire exemption is granted for goods, for which has been free of charge repair under warranty obligations or due to the existence of a manufacturing defect, provided that the flaws that led to the temporary output have not been taken into account in determining the value of the goods at the time of the first entry.

5. The liberty count referred to in paragraph 1 (d) of this article shall be granted to the amount of the goods would be levied, if less in determining the value of no account would be taken of the products referred to in that provision or rights.

Article 33

1. The Minister may adopt provisions according to which, under conditions to be laid down by him and limits, total or partial relief from import right shall be granted for the import of goods used to replace imports within six months of the free repair or replacement traffic re-exported goods.

2. the exemption shall be granted in respect to the amount that would be levied if, at the time of import the exported goods would be introduced in the State in which they stood at the time of the export.

3. if replacement is done solely or partly on the basis of guaranteed obligations or because of the existence of a manufacturing defect will amount to so much that only the exemption of import duty is levied on a value equal to the amount the person interested in the goods, or corresponding to the value of the consideration which that interested party should do, in order to obtain the replacement goods provided that the flaws that have led to exports was not taken into account in determining the value of the goods at the time of the original input.

Article 34

1. in accordance with provisions adopted by the Minister, under conditions to be laid down by him and limitations, total or partial relief from import duty granted for the importation of packings, coverings and dunnage and other items-other than containers and transportation-manufactured and equipped for the transport of goods, which:

a. after from the freedom of movement to be carried out, in order thereby to perform, again be introduced without goods outside the territory of Suriname a repair, an operation or a processed;

b. either be used in the import of goods to be imported, then subsequent re-export either to be used in the export of goods.

2. the exemption referred to in paragraph 1 (b) of this article, is a conditional exemption.

Article 35

1. in accordance with provisions adopted by the Minister, under conditions to be laid down by him and limitations, is entire exemption from import duty be granted for the importation of:

a. means of transport and containers which, after from the freedom of movement to have been executed, again be introduced without outside the territory of Suriname a repair, operation or processed;

b. means of transport and containers that are introduced to after just a short time within the territory of Suriname to be stayed, re;

c. goods by travelers to their personal use during the journey;

d. commissions and ship needs aboard incoming ships, no living ships being; Commission present in aircraft in international traffic; fuel and lubricants present in incoming transport and intended for export to the & propulsion or lubrication.

2. The Minister may determine that the exemption referred to in paragraph 1, point (c) of this article, also applies to consumer products and for small quantities of goods as souvernir or gift or for your own use after the trip by the travellers.

3. the exemption referred to in paragraph 1(b) of this article, is a conditional exemption. The Minister may determine that the exemption for the importation of in paragraph 1 (c) of this article, goods referred to, which are used by persons living abroad as a conditional exemption is granted.

4. If, on the basis of the conditions laid down pursuant to paragraph 1 of this article and limitations no exemption may be granted for the import of the in paragraph 1(d) of this article, goods, referred to the exemption under conditions to be laid by the Minister and limitations granted as conditional exemption.

Article 36

1. in accordance with provisions adopted by the Minister, under the conditions and limitations set by him, is entire exemption from import duty granted for the importation of:

a. goods intended for personal use-use by members of the family including-by exercising their function within the territory of Suriname diplomatic officials and professional consuls, as well as by the embassies and consulates connected to-resident embassies, Chancery officials;

b. by or on behalf of foreign Governments that Chancellery amenities, to her within the territory of Suriname established embassies, legations and consulates.

2. the exemption referred to in paragraph 1(a) of this article, shall apply only to the extent referred to diplomatic officials, professional consuls and Chancellery officials aliens and, moreover, within the territory of Suriname no company or profession.

3. the exemptions referred to in paragraph 1 of this article shall apply only if and to the extent that the foreign State to which the Embassy, the Embassy and the Consulate within the territory of Suriname is established, to Suriname a corresponding exemption grants, subject to deviation in existing international treaties.

4. The Minister may determine that the exemptions referred to in paragraph 1 of this article shall be granted as conditional exemptions.

Article 37

The Minister may, under conditions to be laid down by him and limitations, adopt provisions under which relief from import duties shall be granted in cases where the international relations this.

Article 38

According to provisions adopted by the Minister, under conditions to be laid down by him and limitations, is total or partial conditional relief from import right granted for the importation of:

a. goods because of damage, deterioration or wear and tear to deem unfit and also are no longer appropriate to be used for the purpose, to which they are used in view, or uncorrupted condition;

b. waste and scrap, which are not separately mentioned in the rate list that is included as an attachment to this law, in so far as the waste and scrap, in the State in which they are imported, are no longer equivalent to the goods of which they come.

Article 39

1. in accordance with provisions adopted by the Minister under conditions to be laid down by him and restrictions, can be granted partial relief from import duty for the importation of:

a. goods for public museums or public collections to include stored;

b. films, film strips, microfilms, lantern posts and sound recordings of an educational nature, intended for broadcasting organisations or intended to, without profit aims or made to be used by organizations that have been designated by the Minister;

c. scientific instruments and devices, intended exclusively for teaching or for pure scientific research where no profit is intended or made, provided that such instruments or apparatus are introduced for the Minister to designate by scientific institutions or establishments of higher education;

d. specially crafted goods, either for an educational, cultural or scientific development of blind, either for the reintegration of the blind in the society and intended to their personal use;

e. gifts in to designate cases by the Minister;

f. goods designated by the Minister, because of their special nature or destination for trade may be deemed to be of no significance;

g. amenities, including commissions, for expeditions which, to the satisfaction of the Minister or an officer to be appointed by him is shown to be a scientific objective;

h. by the Minister designated appliances, devices or objects, which serve to keep the adverse consequences of body defects in whole or in part;


i. objects for recognized denominations, for at worship;

j. hives, hives, bee masks, bee Combs (not filled with honey) and such goods, clearly intended for beekeeping;

k. amenities to designate by the Minister for sports, with the exception of articles of apparel, clothing accessories and other footwear than football shoes and spikes;

l. coins, banknotes and coin notes that are issued by the State as legal tender;

m. solar energy systems and parts and accessories therefor, for use in the generation of electricity;

n. turtle eggs intended for scientific purposes or intended for the cultivation of turtles;

o. wall charts designed solely for demonstration or educational purposes;

p. products for photography and cinematography which are intended for the off-setindustrie, aerial photography, astronomy, geophysics, fernografie and microphotography and such.

2. subject to the exemptions referred to in paragraph 1 (e) and (f) of this article, the Minister may provide that this be granted as conditional exemption.

3. in paragraph 1 (b) of this article, exemption must be granted regardless of the destination if the goods were produced or referred by the United Nations or any of its specialized agencies.

Article 40

According to provisions adopted by the Minister, under conditions to be laid down by him and conditional relief from import restrictions, is entire right granted for the import of gasoline for aviation, intended for consumption on board aircraft that maintain domestic air services.

Article 41

1. The Minister may adopt provisions according to which, under conditions to be laid down by him and limits, total or partial relief from import right is granted for the import of goods, by or on behalf of the country to designate him or parastatal bodies to be used or consumed for the purpose of the implementation of public works, which all or a major portion are financed by Netherlands or by other countries or by foreign government agencies special for the implementation of that work made available; If the implementation of such work shall be carried out under an agreement of adoption of work, the exemption can also be granted for goods, which by or on behalf of the contractor, specifically for the purpose of carrying out that work, and part of that work.

2. The Minister may determine that the exemption is granted by way of re-available to the import duty paid in respect of amounts to State concerned to finance such a work.

3. The Minister may determine that the exemption referred to in paragraph 1 of this article shall be granted as conditional exemption.

Article 42

The Minister may adopt provisions according to which, under conditions to be laid down by him and limits, total or partial relief from import right is granted for the import of goods by or on behalf of associations or foundations (denominations), which have legal personality and that aim assist or the care of persons who are primarily or largely , to the least well off.

Article 43

According to provisions adopted by the Minister, under conditions to be laid down by him and restrictions, can be granted partial relief from import duty for imported by the import of used aircraft equipment, within the territory of Suriname established airlines and submitted by used in international traffic and by those undertakings belonging to her material.

Article 44

According to provisions adopted by the Minister, under conditions to be laid down by him and restrictions, can be granted partial relief from import duty for the importation of:

a. requirements for the construction and maintenance of Telegraph and telephone lines and radio and/or television broadcasting transmitting equipment and to establish and maintain radio telegraphy and telephony connections, except home phone-facilities, home appliances and home devices for radio-telegraphy and/or telephony;

b. goods by or on behalf of the Surinam Water Company and intended for water extraction, water distribution and water that company's sale of the company.

Article 45

According to provisions adopted by the Minister, under conditions to be laid down by him and limitations, total or partial relief from import duty granted for the import of goods, which from the freedom of movement have been done for any purpose other than is provided for in the preceding articles and again be introduced without outside the territory of Suriname a repair, processing or processed.

Article 46

The Minister may adopt provisions according to which under conditions to be laid down by him and limitations, total or partial conditional relief from import right is granted for the import of goods, which are introduced to, after just a short time within the territory of Suriname to be stayed without an operation, or a subsequent re-export processed.

Article 47

1. Where, in the opinion of the Minister in the economic importance of Suriname is required, at State Decree total or partial conditional relief from import duty be granted for raw and auxiliary materials and packaging resources for companies by industry, agriculture, forestry, animal husbandry, fisheries, mining, food or tobacco industry.

2. The Minister may adopt provisions according to which under conditions to be laid down by him and limits, total or partial relief from import duties shall be granted for the import of medicines and other articles, to combat public health and infectious diseases.

Article 48

1. where the obligations imposed in connection with a total or partial exemption is not granted or not fully complied with, the exemption can be withdrawn.

2. If an exemption from import duty has been wrongly granted, or the conditions under which it is given is not met or, expired or has been revoked, the import duty exemption was granted which is still due and the recovered under the State Decree of 3 april 1869 No. 23 (text in force G.B. 1937 No. 143); articles 62 and 63 of the Scheepvaartwet shall apply mutatis mutandis.

CHAPTER V

REFUND OF IMPORT DUTIES PAID

Article 49

1. By or on behalf of the Minister may, under conditions to be laid down by him and restrictions, be granted a refund of import duty:

a. that has been wrongly levied or paid;

b. that has been paid for goods to be used here, without country are lost;

c. that's paid for goods which, without here te lande to be used either re are performed either under official supervision are destroyed;

d. that has been paid for goods, which could not be delivered to the addressee and re have been carried out.

2. The Minister may grant of import duty for reasons of fairness rendered in cases where this is not possible on the basis of paragraph 1 of this article.

3. A refund application as referred to in this article is a fee the amount of which is fixed by the Minister.

Article 50

Refund of import duty, including those because of exemption from import duty, unless the refund is the case referred to in article 49, paragraph 1 (a), not be granted if the amount for which refund is requested is less than Sf 500.0-if a single request for more than one interested party to refund of import duty is requested, shall for the purposes of the first sentence in the certain the request regarding any interested party separately. The request for refund within one year after the Declaration shall be in writing.

Article 51

1. If the obligations, which are imposed in relation to a refund granted not or not fully complied with, can be granted the refund again advanced.

2. If a refund of import duty has been wrongly granted, of which the import duty refund is granted again due and is levied on the foot of the State Decree of 3 april 1869 No. 23; articles 62 and 63 of the Scheepvaartwet shall apply mutatis mutandis.

CHAPTER VI

REVIEW AND APPEAL SECTION I REVIEW AND APPEAL

Article 52

1. He who is opposed to the application of the tariff list on goods for which by him, pursuant to the provisions of article 11 of the Scheepvaartwet, or written report is submitted against a decision concerning his relation to a total or partial relief from import duties or against a decision on a request for refund may, within two months from the date of the Declaration by the recipient or from the date of the decision by the Inspekteur a notice of objection at the Inspekteur.

2. On the notice of objection is ruled by the Inspekteur.

3. the award shall be reasoned if the objection is not fully met.

4. A copy of the ruling by the Inspekteur to the declarant by post or by registered mail against dated receipt issued.

Article 53


1. He who objects to a judicial judgment under article 52 to the Inspekteur, may, within two months of the date on which the copy of the ruling was sent to him or to him was awarded, in job at the Board of appeal.

2. The appeal is lodged with a reasoned notice of appeal; in the notice of appeal is presented a copy of the ruling by the Inspekteur and a proof that at the receiver 100.0-Sf (hundred guilder) is deposited as security for the costs referred to in paragraph 3 of this article.

3. appellant in the appeal inadmissible or the appeal unfounded, then this Sf 100.0-(hundred guilder) to state coffers due for reimbursement of costs by the recipient, the amount recovered from the security lodged pursuant to paragraph 2 of this article.

Article 54

1. The declarant who objects to that stipulated by the Inspekteur, may, within one month of the day on which the decision of the Inspekteur was sent to him or to him was issued, appeal to the Board of appeal.

2. The appeal is lodged with a reasoned notice of appeal; in the notice of appeal shall be the notification of the determination of the value submitted by the Inspekteur; from the notice of appeal shall indicate at what value the appellant wishes to give the goods.

3. The goods in application of article 23 to the declarant issued, can the Board of appeal, at the written request of the appellant, stay the delay by up to three months.

4. the Board of appeal Has the goods to another value that is higher than the specified value plus two and a half percent of this, or is the appellant in job declared inadmissible, then appellant to state coffers due for reimbursement of costs a sum to be determined by the Board of appeal and at least equal to one difference between the amounts of import duty is payable according to the indicated and in accordance with the Board of appeal declared value , the level of remuneration is included in the decision of the Board of appeal.

Article 55

1. If an objection or notice of appeal, as referred to in this chapter, as a result of a special circumstance not within the time limit is received, at the written request of the declarant by the President of the Board of appeal shall be granted authorisation within a period to be set by the Board of appeal to such writings.

2. the application must be made within three years after the expiry of the period referred to in paragraph 1 of this article; before the President of the Board of Appeal ruling on the request referred to in paragraph 1 of this article is the Having the opportunity to respond to the request in writing.

3. If the requested permission is granted, the declarant shall submit his objection or notice of appeal about this at.

Section 2

BOARD OF APPEAL

Article 56

1. the Board of appeal shall be composed of five members, of whom four on proposal of the Minister are appointed by the President of the Republic of Suriname; the fifth member is nominated by the Court of justice by the President of the Republic of Suriname as President appointed.

2. On the way referred to in paragraph 1 of this article for each Member at least one alternate appointed and in resignation, compulsory retirement or death in a vacancy.

3. Between the members and alternates should be no blood relationship or zwagerschap up to and including the third degree nor may exist with each other in marriage; the zwagerschap stops by the death of the person who caused her.

4. Officials subject to the Ministry of finance are not member or alternate can be named.

5. each year a member and his Deputy off according to schedule, by the Board of appeal; the aftredenen shall be eligible for reappointment.

6. The members and alternates may also on the proposal of the Court of justice by the President of the Republic of Suriname by reasoned decision be fired.

7. the Board of appeal is a Secretary, used by the President of the Republic of Suriname on the proposal of the Minister is appointed and dismissed.

8. the Secretary has only a consultative voice.

9. The Board of appeal shall decide in highest instance on its appeals in accordance with the principles of this law, in plenary session, by a majority of votes; the decision is reasoned; She is Having and to interested as soon as possible to the (n) against dated receipt issued.

10. If there is a dispute on the value in the determination of the value is not an absolute majority is obtained, the value set at the average of the five by the members specified digits.

11. in the deliberations and the vote on a job where a member, his wife or former wife or one or more of its blood or marriage in the straight line or lateral line up to the third degree embedded, are involved, leaving this member the meeting and is its seat by his alternate.

12. The Board of appeal may itself by experts do for lights; to this can be a President of the Republic of Suriname to determine compensation for services rendered.

13. To the members of the Board of appeal, the deputies and the Secretary is a by the President of the Republic of Suriname, and according to this, "presence to make money.

Article 57

1. the members, alternate members and the Secretary of the Board of appeal lay before taking up his duties, in the hands of the Minister of the Interior the following oath (or promise): "I swear (or promise) that I me of my task as a member (substitute or Secretary) of the Board of appeal with rigour and impartiality and also with my conscience will discharge. So help me, God Almighty (or that I believe) ".

2. By this Act is mentioned in the appointment; at reappointment is no new oath or declaration advanced, but being on the new appointment to the former oaths or affirmation referred.

Article 58

The rules of procedure for the Board of appeal is in State decision.

CHAPTER VI

CRIMINAL LAW PROVISIONS

Article 59

1. a person, that in the application of this law, of the Scheepvaartwet State laws enacted or decisions pursuant to this a fake or a forged writings, does exhibit, concert or does, is punished with a fine of at most Sf 500,000.0-(five hundred thousand guilders) or-if the amount exceeds Sf hereinafter referred to as 500,000.0-(five hundred thousand guilders) – not more than twenty times the tax , which as a result of the information contained in that writings levied too little or too much is returned or could have been; the goods in respect of which the offence was committed, to story of the fine be arrested and executed.

2. If the culprit knows or should reasonably suspect that the writings are false or falsified, he can also be punished with a prison sentence of up to one year.

3. the facts described in this article are punishable even if they are committed outside of Suriname.

4. the provisions of this article shall not apply if the fact has been exclusively with the to influence the application of the law on the Statistics law (G.B. 1973 No. 9).

Article 60

1. a person who the requirements established by or under this law in breach of State decisions, or set forth the obligations on their rest related to a granted full or partial exemption or refund of import duty not fully fulfil his or not, will be punished with a prison sentence of up to six months or a fine of not more than Sf 100,000.0-(one hundred thousand guilders)-or if it is hereinafter referred to as the amount exceeds 100,000 Sf ,-(one hundred thousand guilders) – not more than twenty times the tax, which is levied as a result wrongly not or too little, or has been wrongly returned or could have been.

2. the provisions of paragraph 1 of this article shall not apply if the fact is covered by a provision of the Scheepvaartwet where a heavier penalty on the fact.

Article 61

1. support provided for in article 59, paragraph 2 and article 60 crimes and offences are the offences in article 59, paragraph 1 are offences.

2. The arrangement of article 100 of the Penal Code shall apply mutatis mutandis to the in article 59, paragraph 1, and article 60 offences provided that the Director, in consultation with the Attorney General, to the conditions of jurisdiction.

3. If the offences are committed by this law by a legal entity, the criminal proceedings and the sentence pronounced against the members of the Board; No punishment is pronounced against a member of the Board, from which it appears that the offence has been committed outside of his actions.

Article 62

With the detection of the criminal facts are laid down in this law, except by or under article 134 of the code of criminal procedure designated officials, also charged the officials of the Inspection of Import and excise duties.

CHAPTER VII

FINAL PROVISIONS

Article 63


It is forbidden any person which it in some activity in the implementation of this law or its State decisions, concerning the person or the Affairs of another, whether communicated to disclose further than is necessary for the implementation of this law and its richtige State decisions.

Article 64

Subject to article 24, the provisions of this Act do not apply to the goods declared to storage or to re-export.

Article 65

1. The provisions of this law shall apply to all goods at the entry into force of this law has not yet been implemented or input. A declaration, which at the entry into force of this law or upon the entry into force of an amendment to this law, already at the receiver is submitted shall, as long as the goods in question desverlangd not yet in visitation can be offered, for the purposes of this article, considered not to have been done.

2. In all legal schemes in which Import scheme 1981 (S.B. 1981 No. 132) or any provision of that Act is cited, this Act and the regulations implementing them diervoor in the place.

3. at the time of the entry into force of this law arrangements for the application of the Import arrangements referred to in paragraph 2 of this article 1981 remain in force, in so far as they are not in conflict with this law and by other State decisions as long as they are not in accordance with this law have been replaced.

Article 66

At the time of entry into force of this law, the Import scheme 1981 (S.B. 1981 No. 132) withdrawn.

Article 67

1. this Act may be cited as: law rate of import duties 1996.

2. It is in the Official Gazette of the Republic of Suriname proclaimed.

3. It shall enter into force with effect from 1 January 1996. 1 The rate referred to in article 2 paragraph 2 was amended by S.B. 2002 No. 112.