13. Indemnity

Where the Director-General of Customs collects, during the period commencing on January 1, 2011 and ending on the date of the commencement of this Act, from a person importing any article, the levy on such amount as is equal to five percentum as specified in section 3 of this Act on the cost, insurance and freight value of such article, such collection, shall be deemed for all purposes to have been, and to be, validly made, and the Director-General of Customs is hereby indemnified against all action, civil or criminal, in respect of such collection.