Law library · Sierra Leone · The Customs Tariff Ordinance
Section 22, The Customs Tariff Ordinance
Status not yet checkedThe Customs Tariff Ordinance, Sierra Leone
Goods
Machinery and Plant and equipment as
specified-
(a) Electric lighting and power for
industrial purposes ...
(b) Marine
(c) Mining and gold dredging; special
duty vehicles such as dumpers exclusively for mining and accepted as
such by the Comptroller of Customs ...
(d) Other industrial and manufacturing ... ... ... ... . ..
(e) Railway, tramway, and rollingstock (as the last term is defined under
section 2 of the Marampa Railway and
Har hour Works Construction Ordinance
(Cap. 136) ) not particularly exempted
in the Second Schedule . . . . ..
(f) Water boring and pumping
(g) Accessories, appliances and parts
which the Comptroller of Customs is
satisfied are for use exclusively with
any machinery, plant and equipment
detailed above . . . . . . . . . . ..
Notes: (i) The term "machinery"
means machines consisting of a combination of moving parts and mechanical
elements which may be put in motion by
physical or mechanical force, admitted as
such by the Comptroller of Customs.
(ii) The term " plant " means the prefabricated fixtures, but not including
buildings, admitted as such by the Comptroller of Customs.
Manures of all kinds; insecticides, fungicides, vermin killers and disinfectants;
and all other substances which the
Comptroller of Customs is satisfied are
imported exclusively for use as manures,
or as remedies for diseases of, or preventatives of insect attacks on plants
and animals . . . . . . . . . . ..
Matches in boxes containing 80 matches
or less. (Matches in boxes containing
a greater quantity than 80 matches
each to be charged in proportion) ...
Note: For the purpose of this item four
books of matches shall be regarded as a
box provided each book contains not
more than 20 matches.
Gross of
boxes
0 7 6
2!%ad
2i%ad
8%ad
0 8 6
i
Goods. Unit.
Preferential General
Tariff. Tariff.
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