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Review: Administrative Policy on Tax Exemptions

In the 2017 Budget Statement and Economic Policy, government committed to a comprehensive review and reform of the import duty exemptions regime and tax reliefs, with a view of eliminating abuses and improving efficiency in the application of these incentives.
As an interim arrangement, and to facilitate the reform, we instituted an administrative measure that required exemption holders to pay in advance, all applicable import duties and taxes, and apply for refunds with supporting evidence. The administrative measure began on the 1st of April 2017 after Parliament had approved it in the 2017 Budget.

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