- PART I - PRELIMINARY
- PART II - DUTIES, PROHIBITIONS, DRAWBACKS AND REFUNDS OF DUT
- 7 Customs duties
- 8 Minister may remit duty, rent, charges and fees
- 9 Time of entry to govern duty payable
- 10 Effect of obligation to pay duty
- 11 Duty on goods re-imported
- 12 Goods entered for transhipment exempt from duty
- 13 Assessment of value of goods liable to ad valorem duty
- 14 Duty payable on classification at highest rate
- 15 Duty on composite goods
- 16 Duty chargeable on reputed quantity
- 17 Duty calculated on gross weight in certain cases
- 18 Minister may fix standard contents for packages containin
- 19 Duties, etc., to be proportionate to quantity or value
- 20 Abatement of duty
- 21 Derelict, etc., goods liable to full duty unless damaged
- 22 Damage to be assessed by the Customs Officer
- 23 No abatement on certain goods
- 24 Qualification as to abatement
- 25 Limitations as to wine and beer
- 26 Strength of spirits
- 27 Goods used contrary to purpose for which imported
- 28 Penalty for not producing goods
- 29 Goods imported for temporary use or purpose
- 30 Disposal of deposit
- 31 Certain goods may be excepted
- 32 Contract prices of Imported goods may be adjusted to meet
- 33 Minister may prohibit importation, carriage coastwise or
- 34 Goods prohibited or restricted to be imported
- 35 Goods prohibited or restricted to be exported
- 36 Saving as to goods in transhipment and stores
- 37 Prohibitions and restrictions elsewhere provided
- 38 Minister may direct granting of drawbacks
- 39 Declaration by owners of goods exported on drawback
- 40 Certification of debenture
- 41 Evidence of landing or disposal of drawback goods
- 42 Time limit for debenture payment
- 43 Refund of duties overpaid
- 7 Customs duties
- PART III - ARRIVAL AND REPORT OF AIRCRAFT AND SHIPS, LANDING
- 44 Procedure on arrival
- 45 Customs Officer may direct mooring and discharge
- 46 Officer may board aircraft or ship
- 47 Officer may open if access not free
- 48 Penalty for interfering with seal, etc., or failing to un
- 49 Goods unlawfully discharged
- 50 Search of persons
- 51 Special authority may be required before search
- 52 Search of a female
- 53 Control of small craft
- 54 General regulations for small craft
- 55 Penalty for infringement of regulations respecting small
- 56 Licences for small craft
- 57 Accommodation of officer
- 58 Report of aircraft or ship
- 59 Certain goods to be reported separately
- 60 Steamship to report certain goods before breaking bulk
- 61 Penalty for not making due report
- 62 Penalty for not accounting for package reported
- 63 Liability of warehouseman
- 64 Determination of duty under section 62 or 63
- 65 What is cargo
- 66 Master to answer questions
- 67 Penalty for wrongly breaking bulk
- 68 Master to deliver previous clearance
- 69 Aircraft or ship abandoned may be seized
- 70 Report when discharging at more than one port
- 71 Unloading, entry, removal and delivery of goods
- 72 Restriction of delivery of goods
- 73 Goods other than cargo
- 74 Forfeiture
- 75 Delivery of bullion, etc., and perishable goods requiring
- 76 Entry in absence of documents
- 77 Disposal of amount paid for provisional entry
- 78 Goods not entered after declaration
- 79 Power to waive production of documents
- 80 Payment of additional sum in certain cases
- 81 Goods deemed to be in a Queen’s warehouse
- 82 Goods not entered or delivered to be deposited in a Queen
- 83 Goods deposited in a Queen’s warehouse may be sold
- 84 Freight on goods deposited in a Queen’s warehouse
- 85 Goods deposited in a Queen’s warehouse may be examined
- 86 Goods may be entered by ship-owners, etc.
- 87 Computation of time
- 88 Aircraft or ship may be detained until goods landed
- 89 Restrictions as to passengers and other persons
- 44 Procedure on arrival
- PART IV - WAREHOUSED GOODS AND GOODS DEPOSITED IN A CUSTOMS
- 90 Warehousing
- 91 Government not liable for loss in warehouses or customs a
- 92 Private warehouses and customs areas
- 93 Warehouse keeper, etc., not to enter warehouse without pe
- 94 Warehouse keeper, etc., to provide facilities
- 95 Revocation of order approving warehouse
- 96 Disposal of goods on revocation
- 97 Procedure as to warehousing
- 98 Goods to be warehoused in packages in which imported, and
- 99 Penalty for interfering with storage of goods in a privat
- 100 Stowage of goods in private warehouse or customs area
- 101 Warehouse keeper neglecting to arrange, stow and maintai
- 102 Goods to be produced to officer
- 103 Penalty for not warehousing, etc.
- 104 Penalty for illegally opening warehouse, customs area or
- 105 Penalty for embezzling warehoused goods, etc.
- 106 Proper officer may do reasonable acts to warehoused good
- 107 Importer or owner to pay cost of action taken under sect
- 108 Removal of warehoused goods to another warehouse
- 109 Procedure on delivery
- 110 Goods removed subject to warehouse regulations
- 111 Goods removed may be entered for use in Tuvalu or for ex
- 112 Removal, etc., to be subject to certain conditions
- 113 Customs Officer may remove goods warehoused in a Governm
- 114 Re-warehousing
- 115 Re-examination not required in certain cases
- 116 Disposal of goods not re-warehoused
- 117 Warehoused goods entered or sold must be removed within
- 118 Delivery in special circumstances
- 119 Stores
- 120 Duty to be paid according to original account
- 121 Goods entered for exportation or use as aircraft’s or sh
- 90 Warehousing
- PART V - LOADING AND EXPORTATION OF GOODS
- 122 Entry of ships outwards
- 123 Rummage certificate
- 124 Licence to unload or load at a sufferance wharf
- 125 Conditions to be observed
- 126 Delivery of licence after unloading or loading
- 127 Subsequent procedure
- 128 Penalty for breach of sections 122 to 127
- 129 Limitation
- 130 Non-application to aircraft
- 131 Loading of goods for exportation or carriage coastwise b
- 132 Restriction on exportation of certain goods
- 133 Penalty
- 134 General provisions regarding loading and exportation of
- 135 Customs Officer may relax conditions of shipment
- 136 Vessels loading into ship to proceed direct and may be r
- 137 Permission required to discharge goods loaded
- 138 Penalty for breach of sections 134 to 137
- 139 Penalty for attempting to ship prohibited or restricted
- 140 Bond may be required in certain cases
- 141 Master may be required to sign for goods
- 142 Offences relating to certain goods
- 143 Penalty for not exporting bonded goods
- 144 Short loading of bonded goods
- 145 Exporter to notify short loading of non-bonded goods
- 146 Customs Officer may allow shipment of stores
- 147 Drawback and transhipment goods
- 148 Loading of goods other than cargo or stores
- 122 Entry of ships outwards
- PART VI - DEPARTURE AND CLEARANCE OF AIRCRAFT AND SHIPS
- 149 Clearance of aircraft and ships
- 150 Power to refuse or cancel clearance of ship or aircraft
- 151 Power to prevent flight of aircraft
- 152 Penalty for not clearing
- 153 Master to deliver account of cargo, etc.
- 154 Penalty for any contravention of section 153
- 155 Minister may prescribe special conditions as to clearanc
- 156 Clearance in ballast
- 157 Ships with passengers and baggage deemed in ballast
- 158 Clearance to be produced to officer on demand
- 159 Goods not contained in account forfeited
- 160 Penalty for failure to produce goods
- 161 Deficiency in stores, etc.
- 162 Aircraft or ship not bringing to at boarding station or
- 149 Clearance of aircraft and ships
- PART VII - COASTING TRADE
- 163 Definitions
- 164 Provisions relating to aircraft and ships from places ou
- 165 Removing uncustomed goods coastwise
- 166 Licence for coasting ships
- 167 Coasting ship may be required to display name and number
- 168 Coasting aircraft or ships to take only coastwise cargo
- 169 Offences
- 170 Special conditions as to certain goods
- 171 Coastwise cargo not to be put on board on Sundays, etc.
- 172 Forfeiture of goods prohibited to be carried coastwise
- 173 Master to keep cargo books
- 174 Master to produce cargo book on demand
- 175 Penalty for failure to keep cargo book correctly
- 176 Minister may impose special conditions respecting coasti
- 177 Form of cargo book
- 178 Coastwise passengers, etc.
- 179 Master to deliver cargo book to officer before departure
- 180 Procedure where no officer is stationed
- 181 Master to deliver cargo book on arrival
- 182 Customs Officer may vary procedure
- 183 Search of coasting aircraft or ship
- 184 Coasting aircraft or ship and goods may be entered outwa
- 163 Definitions
- PART VIII - IMPORTATION AND EXPORTATION BY POST
- PART IX - BONDS AND OTHER SECURITIES
- PART X - PREVENTION OF SMUGGLING
- 192 Penalty on persons found on board smuggling aircraft or
- 193 Smuggling ships under 250 tons forfeited
- 194 Penalty on aircraft and ships of 250 tons or more
- 195 Ship forfeited for offence during chase
- 196 Penalty for not bringing to
- 197 Offences by smugglers, etc., against officers
- 198 Penalty for assembling to evade customs laws
- 199 Penalty for signalling to smugglers
- 200 Penalty for interfering with customs gear
- 201 Intermeddling with goods found floating
- 202 Writs of assistance
- 203 Search warrant
- 204 Officer may stop, etc., any ship, aircraft or carriage
- 205 Officer may patrol freely
- 206 Officer may moor or park patrol craft or carriage
- 192 Penalty on persons found on board smuggling aircraft or
- PART XI - PENALTIES AND GENERAL PROVISIONS
- 207 General penalty
- 208 Penalty in cases of forfeiture
- 209 Penalty for false declaration
- 210 Penalty for evading customs laws regarding imported or e
- 211 Penalty in relation to concealed goods, etc.
- 212 Power of Customs Officer to purchase goods in certain ca
- 213 Officer taking unauthorised fees, etc.
- 214 Collusive seizure, bribery, etc.
- 215 Offering goods for sale under pretence that they are smu
- 216 General provisions as to forfeiture
- 217 Procedure on seizure
- 218 Disposal of seizure
- 219 Minister may restore seizure, etc., and authorise Custom
- 220 Penalties
- 221 Rewards
- 222 Steamship agents
- 223 Form of document
- 224 Production of documents
- 225 Copies of documents to be submitted if required
- 226 Translation
- 227 Samples
- 228 Examination and handling of goods
- 229 Repacking, etc., sampling of goods by owner
- 230 Remission of duty on goods lost, destroyed or abandoned
- 231 Drawback on goods lost
- 232 Drawback on goods abandoned
- 233 Modification of declaration
- 234 Authority to be produced by person acting for another
- 235 Witnessing of signature
- 236 Master to attend before Customs Officer if so required
- 237 Time of importation, exportation, etc.
- 238 Special packages and coverings deemed goods
- 239 Power of arrest
- 240 Arrest after escape
- 241 Sales under the customs laws
- 242 Value of articles sold by auction
- 243 Receipts for duties and other payments made on bills of
- 207 General penalty
- PART XII - LEGAL PROCEEDINGS
- 244 Legal protection of officers
- 245 Jurisdiction of courts in customs proceedings
- 246 Proceedings to be taken within 7 years
- 247 Alternative prison sentence
- 248 Imprisonment for second offence
- 249 Limitation as to pleading
- 250 Place of offence
- 251 Officer may prosecute
- 252 Costs
- 253 Claims to seized goods to be made in name of owner
- 254 Certificate of probable cause of seizure
- 244 Legal protection of officers
- PART XIII - PROOF IN PROCEEDINGS
- PART XIV - MISCELLANEOUS
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2008 Revised Edition CAP. 26.04
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1 Shor t title.............................................................................................................. 11 2 Interpretation........................................................................................................ 11 3 Officers to have powers of police officers...........................................................15 4 What shall be deemed to be acts of Customs Officer .......................................... 15 5 Hours of attendance ............................................................................................. 15 6 Request by public for extra attendance................................................................15
7 Cust oms duties.....................................................................................................16 8 Mini ster may remit duty, rent, charges and fees..................................................16 9 Time of entry to govern duty payable..................................................................16 10 Effect of obligation to pay duty ........................................................................... 17 11 Duty on goods re-imported .................................................................................. 17 12 Goods entered for transhipment exempt from duty ............................................. 18 13 Asse ssment of value of goods liable to ad valorem duty..................................... 18 14 Duty payable on classification at highest rate...................................................... 19 15 Duty on composite goods..................................................................................... 19 16 Duty chargeable on reputed quantity ................................................................... 20 17 Duty calculated on gross weight in certain cases................................................. 20 18 Mini ster may fix standard contents for packages containing liquids...................20 19 Duti es, etc., to be proportionate to quantity or value...........................................20 20 Abat ement of duty ............................................................................................... 21 21 Derelict, etc., goods liable to full duty unless damaged ...................................... 21 22 Damage to be assessed by the Customs Officer .................................................. 21 23 No abatement on certain goods............................................................................21 24 Qualification as to abatement............................................................................... 21 25 Limitations as to wine and beer ........................................................................... 21
2008 Revised Edition Page 3
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Arrangement of Sections CAP. 26.04 Customs Act
26 Strength of spirits .................................................................................................22 27 Goo ds used contrary to purpose for which imported ...........................................22 28 Pena lty for not producing goods ..........................................................................22 29 Goo ds imported for temporary use or purpose.....................................................22 30 Disp osal of deposit...............................................................................................23 31 Certain goods may be excepted............................................................................23 32 Cont ract prices of Imported goods may be adjusted to meet change in duty.......23 33 Mini ster may prohibit importation, carriage coastwise or exportation ................24 34 Goo ds prohibited or restricted to be imported......................................................24 35 Goo ds prohibited or restricted to be exported ......................................................24 36 Savi ng as to goods in transhipment and stores.....................................................24 37 Proh ibitions and restrictions elsewhere provided.................................................25 38 Mini ster may direct granting of drawbacks..........................................................25 39 Declaration by owners of goods exported on drawback ......................................25 40 Certification of debenture.....................................................................................25 41 Evidence of landing or disposal of drawback goods............................................25 42 Time limit for debenture payment........................................................................25 43 Refu nd of duties overpaid ....................................................................................26
Customs Act CAP. 26.04 Arrangement of Sections
68 Master to deliver previous clearance ................................................................... 32 69 Aircraft or ship abandoned may be seized...........................................................32 70 Report when discharging at more than one port .................................................. 32 71 Unloading, entry, removal and delivery of goods................................................ 32 72 Restriction of delivery of goods........................................................................... 34 73 Goods other than cargo ........................................................................................ 34 74 Forfeiture ............................................................................................................. 34 75 Delivery of bullion, etc., and perishable goods requiring refrigeration ............... 34 76 Entry in absence of documents ............................................................................ 35 77 Disp osal of amount paid for provisional entry..................................................... 35 78 Goods not entered after declaration ..................................................................... 35 79 Pow er to waive production of documents............................................................ 35 80 Payment of additional sum in certain cases ......................................................... 36 81 Goods deemed to be in a Queen’s warehouse...................................................... 36 82 Goods not entered or delivered to be deposited in a Queen’s warehouse............ 36 83 Goods deposited in a Queen’s warehouse may be sold ....................................... 37 84 Freight on goods deposited in a Queen’s warehouse...........................................38 85 Goods deposited in a Queen’s warehouse may be examined .............................. 38 86 Goods may be entered by ship-owners, etc.......................................................... 38 87 Computation of time ............................................................................................ 39 88 Aircraft or ship may be detained until goods landed ........................................... 39 89 Restrictions as to passengers and other persons................................................... 39
90 Warehousing ........................................................................................................ 39 91 Government not liable for loss in warehouses or customs areas ......................... 40 92 Private warehouses and customs areas ................................................................ 40 93 Warehouse keeper, etc., not to enter warehouse without permission .................. 40 94 Warehouse ke eper, etc., to provide facilities ....................................................... 40 95 Revocation of order approving warehouse .......................................................... 41 96 Disp osal of goods on revocation..........................................................................41 97 Proc edure as to warehousing ............................................................................... 41 98 Goods to be warehoused in packages in which imported, and may be
required to be marked .......................................................................................... 41 99 Pena lty for interfering with storage of goods in a private warehouse.................. 42 100 Stowage of goods in private warehouse or customs area..................................... 42 101 Warehouse keeper neglecting to arrange, stow and maintain goods ................... 42 102 Goods to be produced to officer........................................................................... 42 103 Pena lty for not warehousing, etc.......................................................................... 43 104 Pena lty for illegally opening warehouse, customs area or transit shed................ 43 105 Penalty for embezzling warehoused goods, etc. .................................................. 43 106 Proper officer may do reasonable acts to warehoused goods .............................. 43 107 Importer or owner to pay cost of action taken under section 106........................44 108 Removal of warehoused goods to another warehouse ......................................... 44 109 Procedure on delivery .......................................................................................... 44
2008 Revised Edition Page 5
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110 Goo ds removed subject to warehouse regulations ...............................................44 111 Goo ds removed may be entered for use in Tuvalu or for exportation..................45 112 Rem oval, etc., to be subject to certain conditions ................................................45 113 Cust oms Officer may remove goods warehoused in a Government
ware house.............................................................................................................45 114 Re-warehousing....................................................................................................45 115 Re-e xamination not required in certain cases.......................................................46 116 Disposal of goods not re-warehoused ..................................................................46 117 Warehoused g oods entered or sold must be removed within 14 days..................46 118 Delivery in special circumstances ........................................................................46 119 Stores....................................................................................................................47 120 Duty to be paid according to original account .....................................................47 121 Goods entered for exportation or use as aircraft’s or ship’s stores exempt
from duty..............................................................................................................47 122 Entr y of ships outwards........................................................................................48 123 Rum mage certificate ............................................................................................48 124 Lice nce to unload or load at a sufferance wharf...................................................48 125 Conditions to be observed....................................................................................48 126 Delivery of licence after unloading or loading.....................................................49 127 Subsequent pr ocedure ..........................................................................................49 128 Pena lty for breach of sections 122 to 127 ............................................................49 129 Limi tation.............................................................................................................49 130 Non-application to aircraft ...................................................................................49 131 Loading of goods for exportation or carriage coastwise by ships other than
steamships ............................................................................................................49 132 Restriction on exportation of certain goods .........................................................50 133 Pena lty..................................................................................................................50 134 General provisions regarding loading and exportation of goods..........................50 135 Cust oms Officer may relax conditions of shipment.............................................51 136 Vess els loading into ship to proceed direct and may be required to be
licen sed.................................................................................................................51 137 Permission required to discharge goods loaded ...................................................51 138 Pena lty for breach of sections 134 to 137 ............................................................51 139 Pena lty for attempting to ship prohibited or restricted goods ..............................51 140 Bond may be required in certain cases.................................................................52 141 Master may be required to sign for goods............................................................52 142 Offe nces relating to certain goods........................................................................52 143 Pena lty for not exporting bonded goods...............................................................52 144 Short loading of bonded goods.............................................................................53 145 Exporter to notify short loading of non-bonded goods ........................................53 146 Customs Officer may allow shipment of stores ...................................................53 147 Drawback and transhipment goods ......................................................................54 148 Loading of goods other than cargo or stores ........................................................54
Page 6 2008 Revised Edition
Customs Act CAP. 26.04 Arrangement of Sections
149 Clea rance of aircraft and ships............................................................................. 54 150 Pow er to refuse or cancel clearance of ship or aircraft ........................................ 54 151 Pow er to prevent flight of aircraft........................................................................ 55 152 Pena lty for not clearing........................................................................................55 153 Master to deliver account of cargo, etc................................................................55 154 Pena lty for any contravention of section 153....................................................... 56 155 Mini ster may prescribe special conditions as to clearance .................................. 56 156 Clea rance in ballast..............................................................................................56 157 Ship s with passengers and baggage deemed in ballast ........................................ 56 158 Clearance to be produced to officer on demand .................................................. 57 159 Goods not contained in account forfeited ............................................................ 57 160 Pena lty for failure to produce goods....................................................................57 161 Defi ciency in stores, etc.......................................................................................57 162 Aircraft or ship not bringing to at boarding station or carrying away officer......58
163 Defi nitions ........................................................................................................... 58 164 Prov isions relating to aircraft and ships from places outside Tuvalu .................. 58 165 Rem oving uncustomed goods coastwise ............................................................. 59 166 Lice nce for coasting ships.................................................................................... 59 167 Coasting ship may be required to display name and number .............................. 59 168 Coasting aircraft or ships to take only coastwise cargo ....................................... 59 169 Offe nces...............................................................................................................59 170 Spec ial conditions as to certain goods ................................................................. 60 171 Coastwise cargo not to be put on board on Sundays, etc.....................................60 172 Forfeiture of goods prohibited to be carried coastwise........................................60 173 Master to keep cargo books ................................................................................. 60 174 Master to produce cargo book on demand...........................................................61 175 Pena lty for failure to keep cargo book correctly..................................................61 176 Mini ster may impose special conditions respecting coasting trade ..................... 61 177 Form of cargo book.............................................................................................. 61 178 Coastwise passengers, etc. ................................................................................... 62 179 Master to deliver cargo book to officer before departure .................................... 62 180 Procedure where no officer is stationed...............................................................62 181 Master to deliver cargo book on arrival...............................................................62 182 Cust oms Officer may vary procedure .................................................................. 63 183 Sear ch of coasting aircraft or ship ....................................................................... 63 184 Coasting aircraft or ship and goods may be entered outwards in certain
cases..................................................................................................................... 6 CUSTOMS ACT
CUSTOMS ACT
Arrangement of Sections Section
PART I - PRELIMINARY 11
PART II - D UTIES, PROHIBITIONS, DRAWBACKS AND REFUNDS OF DUTY 16
PART III - ARRIVAL AND REPORT OF AIRCRAFT AND SHIPS, LANDING OF PASSENGERS AND UNLOADING, REMOVAL AND DELIVERY OF GOODS 26
PART IV - WAREHOUSED GOODS AND GOODS DEPOSITED IN A CUSTOMS AREA 39
PART V - L OADING AND EXPORTATION OF GOODS 48
PART VI - DEPARTURE AND CLEARANCE OF AIRCRAFT AND SHIPS 54
PART VII - COASTING TRADE 58