Section 15: Special provisions relating to articles imported with custom duty cessions.

(1) An approved enterprise which imports into the Export Free Zone an article with a benefit in respect of customs duty under the provisions of this Act shall -
(a) keep such record of the articles so imported in such forms and containing such particulars as may be required by the Authority;
(b) cause the articles to be marked with such mark and in such manner as may be required by the Authority;
(c) permit the Authority or person authorised by the Authority at all reasonable times:-
i. to inspect the records relating to those articles and
ii. to have access to any factory, warehouse, assembly plant or other premises under the control of the approved enterprise for the purpose of examining the article which the Authority believes to be therein and of satisfying itself of the accuracy of the particulars in relation to the article contained in such records.
(2) Any person who contravenes the provisions of subsection (1) of this section is guilty of an offence