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Marine Industry (Import Duty and Tonnage Tax) (Drawback) Law\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_3\", \"num\": \"3.\", \"text\": \"Sum equivalent to duty and tonnage tax to be payable in certain events 3. (1) Where any materials or accessories in relation to which drawback has been paid under section 2, are sold or otherwise disposed of within three years of their importation for use for any purpose other than those referred to in that section, the person by whom such material or accessories are sold or otherwise disposed of shall forthwith pay to the Collector of Customs a sum equivalent to the import duty and to tonnage tax which would have been payable on such materials or accessories at the time of their importation into the Islands if this Law had not been enacted, by the importer of such materials or accessories as the case may be. (2) Any sum payable to the Collector of Customs under subsection (1) shall be recovered by information as a civil debt. 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of June, 1999.\n\nMarine Industry (Import Duty and Tonnage Tax) (Drawback) Law (1999\nRevision)\nArrangement of Sections\n\nc\nRevised as at 8th day of June, 1999\nPage 3\n\nCAYMAN ISLANDS\n\nMARINE INDUSTRY (IMPORT DUTY AND\nTONNAGE TAX) (DRAWBACK) LAW\n(1999 Revision)\nArrangement of Sections\nSection\nPage\n1.\nShort title ...................................................................................................................................5\n2.\nPayment of drawback on materials, etc., used in ship-building ...................................................5\n3.\nSum equivalent to duty and tonnage tax to be payable in certain events ....................................6\n4.\nOffences ....................................................................................................................................6\n\nMarine Industry (Import Duty and Tonnage Tax) (Drawback) Law (1999\nRevision)\nSection 1\n\nc\nRevised as at 8th day of June, 1999\nPage 5\n\nCAYMAN ISLANDS\n\nMARINE INDUSTRY (IMPORT DUTY AND\nTONNAGE TAX) (DRAWBACK) LAW\n(1999 Revision)\nENACTED by the Legislature of the Cayman Islands.\n1.\nShort title\n1.\nThis Law may be cited as the Marine Industry (Import Duty and Tonnage Tax)\n(Drawback) Law (1999 Revision).\n2.\nPayment of drawback on materials, etc., used in ship-building\n2.\nThere shall be paid a drawback equal to import duty and tonnage tax paid on their\nimportation of ship-building materials and accessories of any kind for ship-building\nwhich shall have been specifically imported into the Islands and used in the building\nand equipping of any ship or boat on production to the Collector of Customs by the\nbuilder of such ship or boat of a certificate signed by such builder to the effect that\nsuch materials and accessories have been used by him as aforesaid, and where it is\nproven to the satisfaction of the Collector of Customs that such ship-building\nmaterials and accessories have been imported into the Islands.\n\nSection 3\nMarine Industry (Import Duty and Tonnage Tax) (Drawback) Law\n\nPage 6\nRevised as at 8th day of June, 1999\nc\n\n3.\nSum equivalent to duty and tonnage tax to be payable in certain events\n3.\n(1) Where any materials or accessories in relation to which drawback has been\npaid under section 2, are sold or otherwise disposed of within three years of\ntheir importation for use for any purpose other than those referred to in that\nsection, the person by whom such material or accessories are sold or otherwise\ndisposed of shall forthwith pay to the Collector of Customs a sum equivalent\nto the import duty and to tonnage tax which would have been payable on such\nmaterials or accessories at the time of their importation into the Islands if this\nLaw had not been enacted, by the importer of such materials or accessories as\nthe case may be.\n(2) Any sum payable to the Collector of Customs under subsection (1) shall be\nrecovered by information as a civil debt.\n(3) 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