The Excise Duty Act (CAP. 382) provides that payment of excise duty for certain commodities is to be effected by the 15th day of the following month as from the date of placement on the market, and, for other commodities payment is to be effected on the last Sunday of the month. Thus, under normal circumstances, economic operators are expected to come forward with their next payments on the 15th of April 2020 or on the 26th of April 2020. Having that, due to the current prevailing reality, the Customs Department issued an announcement which provides for a deferment with payments due on the 15th of April 2020 to be deferred to the 15th of June 2020 and payments due on the 26th of April 2020 to be deferred to the 28 of June 2020. Also, payments which are due on the 15th of May 2020 will be deferred to the 15th of July 2020 and payments due on the 31st of May 2020 will be deferred to the 26th of July 2020.

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