Excise Duty Act, 2014 (Act 878) as amended
Section 3: (1) The Commissioner-General may grant permission for a person to import excisable goods without payment of excise duty where the Commissioner-General is satisfied that the goods(a) to be imported are for purposes of further processing or exhibition, and(b) shall be re-exported within three months from the grant of the permission.(2) A person granted permission under subsection (1) shall provide a bond or security to cover an amount equal to the excise duty payable on the goods as determined by the Commissioner-General.(3) The Commissioner-General shall retain the bond or security where goods imported are not re-exported within the specified period.(4) Where the goods are re-exported within the time specified in subsection (1), the Commissioner-General shall cancel the bond or security provided.