Value Added Tax Act (Cap. 406), article 61

61. (1) The Commissioner shall, for the purpose of ascertaining, collecting and pr otecting the tax chargeab le under this Act on taxable importations, have the same powers and shall follow the same procedures as are in accordance with any other law exercisable and followed by him for the purpose of ascertaining, collecting and VALUE ADDED TAX [CAP. 406. 43 protecting import duties. Cap. 37. Cap. 337. (2) Any provision in the Customs Ordinance or in the Import Duties Act or in any regulations made thereunder relating to the application of the proceeds from a sale of imported goods towar ds the payment of import duties du e on those goods shall be constr ued as providing for the application of the said proceeds towards t he payment of import duties and of any tax due under this Act on t he importation of those goods. Special privilege. Amended by: IX.2025.70. Cap. 16.