Section 10Part 0 —
Savings
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Where goods are imported into the Islands before the date of commencement of this Act and not cleared out of Customs charge before that date —
duties shall be charged, collected and paid through Customs to the Treasury upon those imported goods in all respects as if this Act had not come into force; and
duty free concessions shall be granted in respect of those imported goods in all respects as if this Act had not come into force.
Where goods are imported into the Islands before the date of commencement of this Act and not cleared out of Customs charge before that date, package tax shall be charged, collected and paid upon those imported goods in all respects as if this Act had not come into force.
Where goods are imported into the Islands before 1st May, 2014, the date of commencement of this Act, and the goods are held on that date —
in the transit shed at the Owen Roberts International Airport; or
in the King’s Warehouse, the charges payable for handling, general care and storage of the goods shall be in all respects as if this Act had not come into force.