Section 42: Relief from duty of goods temporarily imported

(1)
Subject to any order made under subsection (2) of this section, where the Board is satisfied that goods are imported only temporarily and are intended to be re-exported or consumed on board the importing ship or aircraft, it may permit the goods to be delivered on importation, or to remain on board the importing ship or aircraft for re-exportation or consumption on board as the case may be, subject to such conditions as it sees fit to impose, without payment of duty.
(2)
The President may by order declare that the provisions of subsection (1) of this section shall not apply to any goods specified in such order.