9
L.I. 1962
COPYRIGHT REGULATIONS, 2010
MP3,
(ii) CD R/RWs (data disc),
(iii) DVD-R/RWs set top boxes;
(b) pen drives and other data disks including SMART or SIM
cards;
(e) ipods;
(d) diskettes;
(e) CD copiers; and
(j) any other device that the Minister may by legislative
instrument prescribe.
(i)
Liability to pay levy
16. (1) A person who
(a) manufactures; or
(b) imports
any of the devices specified in regulations 15 for the purpose of trade,
shall pay the levy imposed in these Regulations
(e) in the case of a local manufacturer of the device to an
authorised officer of the Customs Excise and Preventive
Service at the point of manufacture,
(d) in the case of an importer of the device to an authorised
officer of the Customs Excise and Preventive Service at the
point of entry.
(2) A manufacturer or importer of any of the specified devices
shall keep statements of account of the manufacturer's or importer's
activities connected to the manufacture or importation of the speci
fied devices in furtherance of sub-regulation (1).
(3) A manufacturer or importer of any of the specified devices
shall at three months intervals beginning from the thirty-first of March
in each year send a copy of the statement of account kept in furtherance of
subregulation 2 to an authorised officer of the Customs Excise and
Preventive Service.
Exemption from payment of levy
17. (1) The levy imposed in Regulations 15 and 16 do not apply to
(a) devices manufactured in the country for purpose of export,
(b) institutions that represent persons with disability and which
are specified in an enactment,
(e) devices which are used to duplicate locally produced
works or foreign works licensed for duplication in the coun
try, and
.