Import and Export Ordinance

(1)
The Commissioner may issue guidelines setting
out—
(a)
the manner in which an application under
section 13G(1)
must be
                    made;
(b)
the requirements that a registered operator’s business vehicle or business
                    vessel must meet;
(c)
the manner in which any articles intended to be imported in reliance on an
                    exemption under
section 13E(1
)(
c)
must be transported, stored and
                    otherwise handled before being transferred to an aircraft for export;
                    and
(d)
any other matters that the Commissioner considers relevant to the import of
                    any articles in reliance on that exemption.
(2)
The
Commissioner—
(a)
must publish the practice guidelines in a manner appropriate to bring them
                    to the notice of persons affected by them; and
(b)
must make copies of the practice guidelines available to the public
                    (whether in hard copy form or electronic form).
(3)
The practice guidelines are not subsidiary legislation.
(4)
The Commissioner may amend or revoke any of the practice guidelines.
(5)
Subsections (2) and (3) apply to an amendment or revocation of the practice
                guidelines in the same way as they apply to the practice guidelines.