Finanse publiczne · 6.06.1996

Duty-Free Stores

This document proposes to amend the Customs Regulations principally with respect to duty-free stores in order to reduce the overall paperwork burden for proprietors thereof as well as for Customs. In particular, for purposes of Customs audit of, and control over, such facilities, greater reliance would be placed on the use of records generated and maintained by proprietors and importers in the ordinary course of business, instead of on the use of specially prepared Customs forms. The proposed amendments would provide benefits in this regard to other classes of Customs bonded warehouses as well.