57Delivery of goods upon giving of security or undertaking for payment of tax

57 Delivery of goods upon giving of security or undertaking for payment of tax

(1) For the purposes of section 6A of the Sales Tax Assessment Act (No. 5) 1930-1953:

(a) tourists and temporary residents are prescribed classes of persons; and

(b) each of the following is a prescribed class of goods:

(i) travellers’ samples;

(ii) wedding presents;

(iii) imported goods entered for home consumption for use at a public exhibition or entertainment, not being cinematograph films of a kind ordinarily used for the purposes of profit;

(iv) containers of goods; or

(v) imported goods entered for home consumption for repair, assembling or other industrial purpose approved by the Collector of Customs.

(2) An application for the permission of the Collector of Customs under section 6A of the Sales Tax Assessment Act (No. 5) 1930-1953 shall contain a description of the goods in respect of which, and set out the grounds on which, the application is made.

(3) Goods in respect of which permission has been granted under subsection (1) of section 6A of the Sales Tax Assessment Act (No. 5) 1930-1953 shall not be exported unless:

(a) notice of intention to pack for export has been given to the Collector of Customs;

(b) the goods have been examined by an officer of Customs; and

(c) an export entry in accordance with Form 38 in the Customs Regulations has been made in respect of the goods.