This Regulation establishes a special import duty payable on gasoline which is brought into free circulation in Curaçao, either upon importation via a warehouse or otherwise, or after having been extracted from crude oil in the country. The Regulation covers the following matters: Ministerial determination of the models of the declarations and documents; definition of petroleum and related substances; role of inspector of import duties and excise duties; exemption from special import duty; responsibilities of entrepreneurs, directors or managers of establishments; imposition of an administrative fine; refund of import duties.
Curaçao · 1932-11-01