S.L. 337.47 Art. 2Cap. 337. Cap. 517.

In these regulations, unless the context otherwise requires:

"Act" means the Import Duties Act;

"Commissioner" means the Commissioner for Revenue as provided for in the Commissioner for Revenue Act;

"duty" means any duty charged by the Commissioner for Revenue on imported goods and includes import duty, export duty, agricultural duty, anti-dumping duty, countervailing duty but does not include excise duty;

"taxes" include value added tax.