Customs Act 1977 (Act No. 12 of 1977, as amended up to Customs Amendment Act 2010), Samoa, WIPO Lex

Main text(s)

English Customs Act 1977 (Act No. 12 of 1977, as amended up to Customs Amendment Act 2010)

Customs Act 1977

SAMOA

CUSTOMS ACT 1977

Arrangement of Provisions

PART I

PRELIMINARY

1. Short title and

commencement

2. Interpretation

3. "Customs Acts" defined

4. Importers

PART II

ADMINISTRATION

5. Department and Minister of

Customs

6. Comptroller of Customs

7. Collectors and other officers

of Customs

8. Delegation of powers

9. Seal of the Customs

10. Customs flag

11. Misconduct by officers of

Customs

12. Holidays

13. Working hours

14. Regulations in respect of

attendance of officers and

charges

PART III

CONTROL OF THE

CUSTOMS AND

GENERALLY AS TO

ENTRIES

Division 1 – Control of the

Customs

15. When goods subject to

control of the Customs

16. Delivery for home

consumption

17. No responsibility for safe

custody of goods

Division 2 – General Provisions

as to Entries

18. Making of entries

19. Verification of entries

20. Erroneous entries

21. Passing of entries

22. Cancellation and amendment

of entries by persons making

them

23. Amendment of entries by

officers

24. Goods to be dealt with

according to entry

PART IV

IMPORTATION,

EXPORTATION AND

REMOVAL WITHIN

SAMOA

Division 1 – Ports of Entry,

Customs Airports

25. Declaring port of entry

26. Other ports of entry

Customs Act 19772

27. Boarding stations

28. Wharves

29. Sufferance wharves

30. Custom airports

31. Examination stations at

Customs airports

32. Examining places

33. Customs container bases

34. Duties of controlling

authorities

35. Storage charges

36. Security in respect of

wharves and examining

places

Division 2 – Arrival of Ships

and Aircraft

37. Ships to come into port of

entry only

38. Aircraft to land at Customs

airport only

39. Aircraft landing at a place

other than a customs airport

40. Transhipment of goods

41. Interference with cargo

42. Boarding of ships at sea

43. Boarding of ships at boarding

stations

44. Stations of ships

45. Aircraft to be brought to

examination station

46. Inward reports

47. Reports of wrecked ships and

aircraft

Division 3 – Importation

48. “Importation” defined

49. Prohibited imports

50. Importation of brandy,

whisky and rum

51. Goods not to be landed or

dealt with without permission

52. Comptroller's permits

53. Method unshipment

54. Removal of goods from

wharf, airport, etc.

55. Kinds of entry of imported

goods

56. Passenger's effects exempt

from entry

57. Certain goods exempt from

entry

58. When entry to be made

59. Vessels or aircraft imported

otherwise than as cargo

60. Production of licence or

permit for restricted goods

61. Sight entries

62. Delivery of goods on sight

entry

63. Entry of imported goods for

home consumption

64. Importer may be required to

furnish samples and

illustrations

Division 4 – Removal within

Western Samoa and

Exportation

65. Removal of imported goods

within Samoa

66. Export of goods subject to

control of Customs

67. Entry for export of goods not

subject to control of Customs

68. Method of shipment

69. Goods not shipped according

to entry

70. Information and securities in

respect of exported goods

71. Exported goods not to be

relanded

72. Time of exportation

73. Prohibited exports

Division 5 – Departure of Ships

and Aircraft

74. Clearance of ships and

aircraft

75. Report outwards

76. Entitlement to clearance

77. Boarding of outward ships

and aircraft

78. Production of clearance

Customs Act 1977 3

79. Departure to be from port of

entry or Customs airport only

Division 6 – Stores for Ships

and Aircraft

80. Stores exempt from duty

81. Stores subject to duty

PART V

WAREHOUSES

Division 1 - Licensed

Warehouses

82. Licensing of warehouses

83. Application for licence

84. Security for warehouse

85. Grant of licence

86. Harbour, etc., authorities may

hold licences

87. Licence fees

88. Termination of licence

89. Cancellation of licence

90. Transfer of licence

91. Surrender of licence

92. Closing of warehouse

93. Restrictions on use of

manufacturing warehouses

94. Structural alterations of

warehouse

Division 2 – Warehousing of

Goods

95. Entry for warehousing

96. Account of warehoused

goods

97. Receipt for warehoused

goods

98. Removal of goods to

warehouse by Comptroller

99. Packing of warehouse goods

100.Repacking of warehoused

goods

101.Duties of licence

102.Access of officers of

Customs to warehouse

103.Restriction on right of

warehousing

104.Sale of goods on which

warehouse dues in arrear

105.Goods not to be removed

without permission

106.Temporary removal of

warehoused goods

107.Liability of licensee for duty

on missing goods

Division 3 – Clearance of

Warehoused Goods

108.Kinds of entry of

warehoused goods

109.Entry for home consumption

110.Entry for export

111.Entry for removal

112.Constructive warehousing

113.Re-warehousing

Division 4 – Government

Warehouses

114.Government warehouses

115.Charges in Government

warehouses

116.Duration of warehousing in

Government warehouses

117.Application of provisions as

to licensed warehouses

Division 5 – Special Provisions

as to Manufacturing

Warehouses

118.Licensing of manufacturing

warehouses

119.Provisions as to licensed

warehouses to be applicable

120.Penalties for wrongful use of

manufacturing warehouse

PART VI

DUTIES

Division 1 – Import Duties

121.Imposition of import duties

Division 2 – Duties of Excise

Customs Act 19774

122.Imposition of duties on goods

produced in manufacturing

warehouses

Division 3 – Valuation of Goods

123.Value for Duty

124.“Invoice” defined

125.Production of invoice and

declaration

126.Blank invoices

127.Valuation of goods by

Comptroller

128.Appeal to Minister from

valuation

129.Invoices in foreign currency

130.Country of export where

goods pass through

intermediate country

131.Repealed

132.Repealed

133.Government's right of

compulsory purchase

Division 4 – Origin of Imported

Goods

134.Provisions for determining

country of origin

135.Importer to state country of

origin on entry

136.Conditions precedent to entry

of goods at preferential rates

137.Goods subject to forfeiture in

case of false declaration

Division 5 - Assessment and

Recovery of Duty

138.Duty on imported goods a

Government debt

139.Duty on goods produced in

manufacturing warehouse a

Government debt

140.Duty a charge on goods

141.Delivery of goods subject to

duty

142.Payment of duty by 1person

not to affect liability of other

persons

143.Incidence of altered duties

144.Effect of alteration of duties

on agreements of sale

145.Assessment of duty in

particular cases

146.Alteration of goods

147.Minimum duty collectable

148.Essences and other

preparations

149.Reimportation of products of

Samoa or duty-paid samples

150.Reimportation of goods

temporarily exported

151.Duty on goods of

Government

152.Power of Head of State to

suspend excise duties on

goods supplied to certain

organisations and their

members

153.Samples of goods under

control of Customs

154.Duties on wrecked goods

155.Liability of owners of ships

or aircraft for duty on

missing goods

Division 6 – Refunds and

Remissions of Duty

156.Proceedings for refund of

duty paid in error

157.Comptroller may refund duty

paid in error

158.Comptroller may refund duty

on forfeited goods

159.Refund or remission of duty

on damaged and faulty goods

160.Remission of duty on

warehoused goods

diminished in value

161.Remission or refund of duty

on goods destroyed, pillaged

or lost

162.Remission or refund of duty

on goods produced in

manufacturing warehouse

163.Remission of duty on goods

not worth the duty

163A.Exemption from duty

Customs Act 1977 5

164.Duty on goods temporarily

imported

165.Recovery of duty refunded in

error

Division 7 – Drawbacks

166.Drawbacks of duty on goods

exported

166A.Repealed

167.Entry for exportation under

drawback

168.Reimportation of goods

exported under drawback

PART VII

METHYLATED SPIRIT

169.Interpretation

170.Wrongful use of methylated

spirit

171.Purifying methylated spirit

172.Selling purified methylated

spirit

173.Purchase of samples

174.Method of dealing with

samples

175.Comptroller may refuse

delivery of methylated spirit

176.Penalties

177.Regulations as to methylated

spirit

PART VIII

POWERS OF OFFICERS OF

CUSTOMS

178.Examination of goods under

control of Customs

179.Examination of goods no

longer under control of

Customs

180.Boarding of ships and aircraft

181.Searching of ships and

aircraft

182.Boarding and searching

Government ships and

aircraft

183.Firing on ships

184.Securing goods on ships and

aircraft

185.Patrolling sea coast and

inspecting aerodromes

186.Mooring vessels of Customs

187.Questioning persons

188.Searching persons and

examining goods carried by

them

189.Searching vehicles or boats

190.Customs warrants

191.Entry and search under

Customs warrant

192.Use of aids by Customs

officer

193.Requisition to produce

documents

194.Documents in foreign

language

195.Impounding documents

196.Taking samples

197.Permitting examination of

goods

198.Mode of exercising power of

sale

199.Duty payable on goods sold

by Comptroller

200.Sale of forfeited goods

201.Payments by Comptroller out

of revenue in his or her

hands

202.Expenses of removal and

storage of goods by officers

of Customs

203.Reasonable and probable

cause

PART VIIIA

BORDER PROTECTION

MEASURES FOR

COPYRIGHT AND

TRADEMARK GOODS

203A. Interpretation

203B. Notice requesting

suspension of customs

clearance of goods may be

given to Comptroller

203C. Contents of notice

Customs Act 19776

203D. Comptroller must accept

or decline notice

203E. Duration of notice

203F. Power to suspend

customs clearance procedure

203G. Security

203H. Notification

203I. Inspection and

examination of goods

203J. Detention and release of

goods

203K. Forfeiture of goods by

consent

203L. Destruction of goods in

relation trademarks

203M. Review of Comptroller’s

decision

203N. Small quantity of

imports excluded

203O. Protection of persons

acting under this Part

203P. Compensation for

wrongful detention

203Q. Regulations

PART IX

SECURITIES

204.Securities for payment of

duty and compliance with

Act

205.New securities may be

required

PART X

AGENTS AND CARRIERS

Division 1 – Customs Agents

206.Who may act as agent

207.Licensing of Customs agents

208.Written authority of agents

209.Liability of principal for acts

of agents

210.Liability of agents

Division 2 - Customs Carriers

211. Conveyance of goods

subject to control of the

Customs

212. Licensing of Customs

carriers

PART XI

MISCELLANEOUS

OFFENCES

Division 1 – Offences in

Relation to Officers

213.Influencing or resisting

officer of Customs

214.Obstructing Customs officer

or interfering with Customs

property

215.Abusive or threatening

language

216.Personation of officer of

Customs

Division 2 – Other Offences

217.Smuggling

218.Defrauding the revenue of

Customs

219.Erroneous drawbacks or

refunds

220.Erroneous declarations

221.Wilfully false declarations

222.Production of false

documents

223.Interference with goods

224.Unauthorised entry into

passenger processing areas

225.Suffering ship or aircraft to

be used for smuggling

226.Ships and aircraft adapted

for smuggling

227.Counterfeit seals or marks

228.Failure to comply with

conditions of entry

229.Possession or custody of

uncustomed goods or

prohibited imports

230.Possession of concealed

goods

231.Failure to answer questions

truly

232.Liability of officers of body

corporate

Customs Act 1977 7

233.Attempts

Division 3 – General Provisions

as to Offences

234.Information to be laid by

Comptroller

235.Limitation of action

236.Value of goods for purpose

of fine

237.General penalty

238.Imprisonment for second

offence

239.Court may order payment of

money in respect of duty

240.Penalties independent of

forfeitures

241.Comptroller may deal with

petty offences

242.Arrest of offenders

Division 4 – Rewards

243.Rewards for seizures and

convictions

PART XII

FORFEITURES

244.Application of this Part

245.Goods forfeited

246.Forfeiture of packages

247.Boats and vehicles and

animals forfeited

248.Equipment of forfeited boats,

vehicles and animals

249.Forfeiture to relate back

Division 1 – Seizure

250.Seizure of forfeited goods

251.Where goods may be seized

252.Rescue of seized goods

253.Notice of seizure

Division 2 – Condemnation

254.Condemnation without suit

255.Condemnation by Court

256.No other action competent

while condemnation

proceedings pending

257.Conviction to operate as a

condemnation of forfeited

goods

Division 3 – Miscellaneous

258.Delivery of goods seized on

deposit of value

259.Sale of perishable articles

seized

260.Disposal of forfeited goods

261.Waiver of forfeiture by Head

of State

262.Application of forfeiture

provisions

262A.Additional powers to

recover duty

PART XIII

DETENTION OF SHIPS

AND AIRCRAFT

263.Ships and aircraft liable to

detention

264.Seizure of ships and aircraft

265.Where ships and aircraft may

be seized

266.Rescue of seized ships and

aircraft

267.Security to be given before

release of seized ship or

aircraft

268.Avoidance of security

269.Enforcement of security

270.Service of process

PART XIV

EVIDENCE

271.Incriminating questions and

documents

272.Source of information need

not be disclosed

273.Burden of proof in

proceedings under the

Customs Acts

Customs Act 19778

274.Burden of proof of

justification

275.Presumption of authenticity

of documents

276.What evidence receivable

277.Declarations under this Act

PART XV

MISCELLANEOUS

278.Application of Customs Acts

to goods passing through

Post Office

279.General power to make

regulations

280.Penalties imposed by

regulations

281.General provisions as to

validity of orders and

regulations

282.Repeal and savings

283.Limitation of actions

Schedules

CUSTOMS ACT 1977

1977 No. 12

AN ACT to consolidate and amend the law making provision

for the collection of duties of Customs and the importation

and exportation of goods

.[Assent date:20 December 1977]

[Commencement date: 1 August 1977]

PART I

PRELIMINARY

1. Short title and commencement - This Act may be cited

as the Customs Act 1977 and shall come into operation on the 1st

day of August 1977.

2. Interpretation - (1) In this Act, unless the context

otherwise requires:

“Act” includes Ordinance;

“aerodrome” means any defined area of land or water

intended or designed to be used either wholly or partly

for the landing, departure, movement, and servicing of

aircraft; and includes any buildings, installations, and

equipment on or adjacent to any such area used in

connection with the aerodrome or its administration;

“aircraft” means any machine that can derive support in the

atmosphere from the reactions of the air;

“boat” means any vessel other than a ship;

Customs Act 1977 9

“bulk cargo container” means an article of transport

equipment, being a lift van, movable tank, or other

similar structure:

(a) of a permanent character and accordingly strong

enough to be suitable for repeated use; and

(b) specially designed to facilitate the carriage of goods

by 1or more modes of transport, without

immediate repacking; and

its transfer from 1mode of transport to another;

and

(d) so designed as to be easy to fill and empty; and

(e) having an internal volume of 1 cubic metre (35.3

cubic feet) or more, and includes the normal

accessories and equipment of the container,

when imported with the container and used

exclusively with it; but does not include any

vehicle, or any ordinary packing case, crate, box,

or other similar article used for packing;

“coastal ship” means a ship that plies or proceeds to sea on

any voyage:

(a) from any port in Samoa to any other port in Samoa;

(b) from any port in Samoa and returns to the same port,

- and in neither case goes more than 75 miles

from the coast of Samoa in the ordinary course

of the voyage

PROVIDED THAT a ship shall not be deemed to be a coastal

ship by reason only that, in the course of or as a preliminary to or

on the completion of any other voyage, she proceeds on any

voyage of a kind mentioned in paragraph (a) or paragraph (b) of

this definition;

“collector” means any officer appointed as Collector of

Customs at any port or other place; and includes the

Comptroller of Customs; and also includes the Chief

Officer of Customs at any port or other place, and any

proper officer acting in place of the Collector either

generally or in respect of any of his or her powers or

functions, whether during any vacancy in the office of

Collector or otherwise;

Customs Act 197710

“comptroller” means the Comptroller of Customs appointed

pursuant to this Act and includes any officer lawfully

acting in the place of the Comptroller, whether during

any vacancy in the office of the Comptroller or

otherwise;

“Constitution” means the Constitution of Samoa;

“controlling authority”, in relation to any wharf, Customs

airport or examining place, or Customs containerbase,

means the owner or occupier thereof or other person

having the control thereof; and includes any Harbour or

Port Authority or Board or other public authority having

the control thereof;

“Court” means the District Court in any proceeding

concerning goods valued at not more than $1,000 and in

all other proceedings means the Supreme Court;

“customs airport” means the aerodrome at Faleolo or any

other aerodrome appointed as a Customs airport under

this Act;

“customs containerbase” means a place appointed under this

Act for the reception, examination, or protection of

goods subject to the control of the Customs and carried

or to be carried in bulk cargo containers;

”eclaration” means a declaration made in accordance with

the provisions of this Act in that behalf;

“documents”include books and all other written or printed

matter;

“dutiable goods” means goods of a kind subject to duty on

the import or export thereof or on their manufacture in a

manufacturing warehouse or on the entry thereof for

home consumption;

”duty” means any duty payable on goods on the import or

export thereof or on the entry thereof for home

consumption, and includes duty payable under this Act

on goods produced in a manufacturing warehouse;

“examination station” means a place at a Customs airport

appointed by the Minister as an examination station;

“examining place” means a place appointed under this Act

for the examination by the Customs of goods subject to

the control of the Customs;

“exporter” means and includes, in respect of any goods

exported or intended for export, any person by or for

Customs Act 1977 11

whom those goods are exported, or by or for whom they

are shipped on board the exporting ship or aircraft, or

who is or becomes the owner of them or entitled to the

possession of them or to any interest in them, at any

time while they are subject to the control of the

Customs.

“fine” means a fine recoverable on conviction;

“forfeited goods” means any goods in respect of which a

cause of forfeiture has arisen under the Customs Acts;

“gazette” means the Samoa Gazette;

“goods” means all kinds of movable personal property,

including animals;

“Government” means the Government of Samoa;

“Head of State” means the Head of State acting on the

advice of Cabinet;

“holiday” means a day lawfully observed by the Customs as

a public holiday in accordance with this Act;

“imported” means any person by or for whom any goods are

imported, and includes the consignee of any goods and

any person who is or becomes the owner of or entitled to

the possession of or beneficially interested in any goods

on or at any time after the importation thereof and

before the goods have ceased to be subject to the control

of the Customs;

“intent to defraud the revenue of Customs” means”:

(a) an intent to evade or to enable any other person to

evade payment of the duty or any part of the duty

payable on any goods; or

(b) an intent to obtain or to enable any other person to

obtain, in respect of any goods, any drawback or

refund of duty not authorised by law or in excess

of that which is authorised by law; or

evade payment of any money payable to the

Government under this Act;

“manufacturing warehouse” means any place licensed as a

manufacturing warehouse under this Act;

“master” in relation to any ship, means the person (other

than any person not belonging to the ship who has the

lawful conduct thereof) in actual charge or command of

any ship;

Customs Act 197712

“Minister” means the Minister for Revenue;

“officer” or "Officer of Customs" means any person

employed in the service of the Customs; and includes

the Comptroller and the Collector of Customs;

“owner” includes:

(a) in respect of any ship or aircraft, any charterer of the

ship or aircraft, and any person acting as agent

for the owner or charterer;

(b) in respect of any goods, the importer or other person

possessed of or beneficially interested in the

goods;

“package” includes every means by which goods for

carriage may be cased, covered, enclosed, contained or

packed; but does not include a bulk cargo container or

pallet;

“pallet”, except in the Customs Tariff, means a device on

the deck of which a quantity of goods can be assembled

to form a unit load for the purposes of transportation,

handling, or stacking with the aid of mechanical devices,

but does not include a bulk cargo container; and, in

relation to a pallet that is imported laden, does not

include any goods laden thereon;

“pilot in command” or “pilot” in relation to any aircraft,

means the person in charge or command of the aircraft;

“port” or “port of entry” means the port of Apia and any

other port of entry appointed as such by the Minister

under section 26, and, where it is not inconsistent with

the context, includes a Customs airport;

“prescribed” means prescribed by regulations in force under

this Act; and, in relation to forms, includes forms

prescribed by the Comptroller;

“prohibited imports” means goods imported or landed in

breach of any prohibition of importation contained in the

Customs Act;

“proper officer” in relation to any matter, means any officer

acting or employed in that matter by the order or with

the concurrence (whether precedent or subsequent) of

the Minister or the Comptroller or in pursuance of any

other lawful authority;

“regulations” means regulations in force under this Act;

Customs Act 1977 13

“restricted goods” means goods the importation or

exportation of which is prohibited by or under the

Customs Acts, whether absolutely or subject to any

exception or qualifications;

“Revenue Board” means the National Revenue Board

established pursuant to the Public Finance Management

Act 2001;

“Samoa” means the Independent State of Samoa;

“seal” means to affix the seal of the Customs;

“ship” means any kind of vessel used in navigation, not

propelled by oars only;

“shipment” includes loading into an aircraft; and “to ship"

and cognate expressions have corresponding meanings;

“ships'stores” include aircraft's stores;

“smuggling” means importing, unshipping, landing,

conveying or otherwise dealing with any goods with

intent to defraud the revenue of Customs;

“tariff” and “the customs tariff” means the Customs Tariff

of Samoa as comprised in the Customs Tariff Act 1975,

and includes all notes to the Tariff or to any part,

section, division, group or item thereof, set out in that

Act; and also includes any modification or amendment

of the tariff or of the said notes that may hereafter be

made;

“tariff items" means the tariff items as appearing in the

Tariff, or in any modification or amendment thereof that

may hereafter be made;

“territorial waters of Samoa" include any bay, gulf, harbour,

port, river or other water included within the territorial

limits of Samoa;

“the Customs” means the Customs Department of the

Government;

“transit building” means a building or any part of a building

for the reception, examination or protection of goods on

their loading or unloading while subject to the control of

the Customs;

“uncustomed goods” means goods on which any duty has

become due and payable and is unpaid;

“vehicle” means any motor vehicle, cart, wagon, or other

conveyance of any kind whatsoever for use on land;

Customs Act 197714

“warehouse” means any building or other place licensed

under this Act for the storage of dutiable goods entered

to be warehoused, and includes a Government

warehouse and a manufacturing warehouse; and "to

warehouse" and cognate expressions have corresponding

meanings. Any 2 or more buildings or places may, in

the discretion of the Minister, be licensed as 1

warehouse.

“wharf” means a wharf,quay, jetty, or other landing place

appointed as a wharf under this Act, and includes a

sufferance wharf;

“wharf owner” means the owner or occupier of any wharf,

or any person having the control thereof, and includes

any Harbour or Port Board or local or public authority

having the control of any wharf.

(2) Any reference in this Act to contravention of any

provision of this Act, or of any regulation, licence, requirement,

condition or direction thereunder, includes a reference to a failure

to comply with that provision.

3. “Customs Acts” defined - (1) In this Act, unless the

context otherwise requires, the term "Customs Acts” means and

includes:

(a) this Act;

(b) the Quarantine (Biosecurity) Act 2005;

(ca) Repealed by section 100 of the Excise Tax

(Domestic Administration) Act 1984, No. 18.

(d) the Customs Tariff Act 1975;

(e) every Act amending or in substitution for any of the

above-mentioned enactments;

(f) very Act coming into force subsequent to this Act

which is declared by Act to be a Customs Act;

and

(g) all orders, regulations and rules made under any such

enactment by any competent authority.

(2) In its application to any other of the Customs Acts this Act

shall be read subject to the provisions of that other Act.

(3) Subject to the provisions of subsection (2), the provisions

of this Act shall, so far as applicable and with the necessary

modifications, be deemed to be incorporated in and to form part

Customs Act 1977 15

of every enactment declared by this or any other Act to be a

Customs Act. In the application of this Act to any Customs Act

as aforesaid references to this Act shall, where necessary, be read

as references to that Customs Act.

4. Importers - When there are, in respect of any imported

goods, more importers than one (in accordance with the definition

of the term "importer" in this Act) all the provisions of this Act

with reference to the importer of those goods shall, except where

the context otherwise requires, apply severally and independently

to each of those importers.

PART II

ADMINISTRATION

5. Department and Minister of Customs - (1) There shall

continue to be a Department of State to be known as the Customs

Department or the Customs.

(2) The Minister who is charged by the Prime Minister with

the responsibility for the Customs Department and the

administration of this Act, pursuant to Article 35 of the

Constitution, shall be called the Minister of Customs.

(3) Subject to the control of the Minister, the Department shall

be charged with the administration of this Act.

6. Comptroller of Customs - (1) There shall be a

Comptroller of Customs, who, under the Minister, shall be the

permanent head of the Customs, and shall have the chief control

thereof.

(2) The officer who at the commencement of this Act holds

office as the Collector of Customs is taken to have been duly

appointed as the Comptroller of Customs under this Act.

7. Collectors and other officers of Customs - (1) There

may be appointed at every port an officer to be called the

Collector of Customs, who shall, subject to the Minister and the

Comptroller, have the chief control and management at that port

of all matters relating to the Customs Act.

(2) The Department of Customs shall include such other

officers as are considered by the Public Service Commission to be

necessary for the efficient administration of the Customs Acts.

Customs Act 197716

(3) All persons in the service of the Customs at the

commencement of this Act are taken to have been lawfully

appointed to the like offices.

8. Delegation of powers - (1) The Minister may, either

generally or particularly, by writing under his or her hand,

delegate to the Comptroller or any other officer of Customs all or

any of the powers (except this present power of delegation)

exercisable by the Minister under the Customs Acts.

(2) The Comptroller may similarly delegate to any officer of

Customs all or any of the powers (except this present power of

delegation) exercisable by the Comptroller under the Customs

Acts:

PROVIDED THAT the Comptroller shall not delegate any

power delegated to him or her by the Minister without the consent

of the Minister or any power delegated to him or her by the Public

Service Commission without the consent of that Commission.

(3) Any delegation under this section may be made to a

specified person or to persons of a specified class or to the holder

of a specified office or class of offices.

(4) Every person purporting to act pursuant to any delegation

under this section shall be presumed to be acting in accordance

with the terms of the delegation in the absence of proof to the

contrary.

(5) Every such delegation, whether by the Minister or the

Comptroller, is revocable at will, and no such delegation shall

prevent the exercise of any power by the Minister or the

Comptroller.

(6) Subject to any general or special directions given or

conditions imposed by the Minister or the Comptroller, as the

case may be, the officer to whom any powers are so delegated

may exercise those powers in the same manner and with the same

effect as if they had been conferred on him or her directly by this

Act and not by delegation.

(7) Any such delegation shall, until revoked, continue in force

according to its tenor, despite the fact that the Minister or the

Comptroller by whom it was made, or the holder of an office to

whom it was made, has ceased to hold office, and shall continue

to have effect as if made by or to the successor in office of that

Minister or Comptroller or holder as the case may be.

Customs Act 1977 17

9. Seal of the Customs - The seal of the Customs shall be

the Crest of Samoa, having the words “Samoa Customs”

encircling the Crest.

10. Customs flag - The vessels employed in the service of the

Customs shall be distinguished by such flag as shall be prescribed

by regulations.

11. Misconduct by officers of Customs - If any officer of

Customs accepts or agrees or offers to accept any fee, perquisite,

gratuity, or reward, whether pecuniary or not, from any person on

account of anything done or omitted by the officer in the

execution of his or her office or otherwise howsoever in relation

to the execution of his or her office, except such as he or she

receives with the permission of the Minister or Comptroller, the

officer shall be guilty of misconduct in office, and may be

dismissed or otherwise dealt with accordingly in pursuance of the

law relating to the Public Service.

12. Holidays - The days to be kept as public holidays by the

Customs shall be the same days as are kept as public holidays in

the Public Service, and such other days as are appointed by the

Head of State to be kept as public holidays by the Customs, either

generally or at any particular port or place.

13. Working hours - (1) The working hours of the Customs

shall be as prescribed by regulations.

(2) Except when permitted by the Comptroller, and subject to

such conditions as to supervision or otherwise as the Comptroller

thinks fit, cargo or stores shall not on any holiday, or outside

working hours, be discharged from, or received, loaded, or

worked on:

(a) any ship, except a coastal ship; or

(b) any aircraft arriving at any aerodrome for the first

time on any journey from any country outside

Samoa, or while carrying goods shipped in that

aircraft in any country outside Samoa and not yet

delivered from the control of the Customs; or

any country outside Samoa.

Customs Act 197718

(3) If any provision of this section is contravened, the owner

and the master of the ship or, as the case may be, the owner and

the pilot in command of the aircraft, shall each be guilty of an

offence and is severally liable to a fine not exceeding 10 penalty

units.

14. Regulations in respect of attendance of officers and

charges - (1) Without limiting the power to make regulations

conferred by section 279, the Head of State may make regulations

in respect of the attendance of officers of Customs, whether or not

within the working hours of the Customs, at any place for the

purpose of performing or supervising any act required or

permitted by the Customs Acts, and in particular:

(a) prescribing, except where otherwise provided in any

of the Customs Acts, a rate or rates of charges

for such attendance;

(b) providing for the liability of any person to pay any

actual and reasonable expenses incurred by any

officer in respect of the attendance; and

of persons by whom such charges and expenses

shall be paid, or authorising the Comptroller to

determine the person or persons by whom they

shall be paid.

(2) All charges and expenses payable under this section shall

constitute a debt due to the Government.

(3) All charges and expenses paid under this section shall be

receivable by the Comptroller and shall be paid into the Public

Account.

PART III

CONTROL OF THE CUSTOMS

AND GENERALLY AS TO ENTRIES

Division 1 – Control of the Customs

15. When goods subject to control of the Customs - Goods

shall be subject to the control of the Customs, within the meaning

of this Act as follows:

(a) as to all goods imported, from the time of

importation until delivery by the Customs for

Customs Act 1977 19

home consumption, or until exportation to any

country outside Samoa, whichever first happens;

(b) as to all goods under drawback, from the time of the

claim for drawback until exportation to any

country outside Samoa;

subject to any condition or restriction under this

or any other Act, from the time the goods are

brought upon any wharf or are waterborne for

export or are brought to any Customs airport or

Customs container base for export, until their

exportation to any country outside Samoa;

(d) as to all goods on board any ship or aircraft, and

loaded in any country outside Samoa, and as to

ships' stores wherever loaded, at all times:

(i) while the ship is within the territorial limits of

Samoa; or

(ii) while the aircraft is at any place in Samoa.

(e) as to all goods produced in a manufacturing

warehouse, from the time of the production

thereof until delivery by the Customs for home

consumption or until exportation to any country

outside Samoa, whichever first happens.

16. Delivery for home consumption - (1) For the purposes of

this Act, goods are taken to be delivered by the Customs for home

consumption:

(a) as soon as the proper officer gives to the owner of

the goods notice of their unconditional delivery

for home consumption; or

(b) on the fulfillment of any conditions included in any

notice of the delivery of goods for home

consumption given by the proper officer to the

owner.

(2) Notice of delivery under this section shall be given in the

prescribed form or manner.

17. No responsibility for safe custody of goods - (1) Neither

the Government, nor the Minister, nor any Officer of Customs,

shall be responsible to any person for the safe custody of any

goods subject to the control of the Customs, or shall be under any

Customs Act 197720

liability in respect of the erroneous delivery of any goods from

such control.

(2) This section shall not apply to goods warehoused in a

Government warehouse.

Division 2 – General Provisions as to Entries

18. Making of entries - (1) Every entry of goods under this

Act shall be made by the delivery of the entry by the person

making it to the Comptroller or other proper officer.

(2) Any person making any entry shall truly answer all

questions asked by the Comptroller or other proper officer relating

to the goods referred to in the entry.

(3) Every entry shall be in the prescribed form.

19. Verification of entries - The Comptroller may, if he or

she thinks fit, require from any person making entry of any goods

proof by declaration or the production of documents (in addition

to any declaration or documents otherwise required by this Act or

by regulations) of the correctness of the entry, and may refuse to

deliver the goods or to pass the entry pending such proof.

20. Erroneous entries - (1) In this section the term “deficient

duty” means the full duty on the goods which are comprised or

ought to have been comprised in the entry less the amount of duty

(if any) payable if computed in accordance with the entry as

actually made and as if the goods had been entered for home

consumption.

(2) Every person who makes any entry (whether for home

consumption or otherwise) which is erroneous or defective in any

particular manner commits an offence and is liable to a fine not

exceeding 20 penalty units or 3 times the amount of any deficient

duty, whichever sum is the greater.

(3) For the purposes of this section, every declaration, invoice,

certificate or written statement required or authorised by or under

this Act to be made or produced by the person making an entry

shall be deemed to form part of that entry.

(4) For the purposes of this section, every amendment of an

entry shall be deemed to form part of that entry, but not so as to

relieve any person from any penalty incurred in respect of the

entry before its amendment.

Customs Act 1977 21

21. Passing of entries - (1) An entry shall be passed by the

Comptroller or other proper officer signing the entry, and on the

passing of the entry the goods are taken to be entered.

(2) Any entry so passed shall be warrant for dealing with the

goods in accordance with the entry.

22. Cancellation and amendment of entries by persons

making them - (1) With the permission of the Comptroller any

entry may, after it has been made but not later than 1day after it

has been passed and while the goods still remain subject to the

control of the Customs, be cancelled or amended by the person

making it.

(2) When the Comptroller is satisfied that any entry has been

made in error but in good faith, he or she may permit the entry to

be cancelled or amended by the person who made it, at any time

while the goods remain subject to the control of the Customs, or,

subject to such conditions as the Minister may impose, at any time

after delivery of the goods from such control.

(3) No cancellation or amendment of any entry by the person

who made it shall take away or affect any penalty, forfeiture or

criminal liability theretofore accrued or incurred in respect of the

entry.

(4) The Comptroller may make a refund of duty in accordance

with any such cancellation or amendment of an entry, which shall

be charged on the Treasury Fund and be statutory expenditure and

may be paid accordingly.

(5) The cancellation or amendment of any entry shall be made

in the prescribed manner.

23. Amendment of entries by officers - (1) An officer, for

the purpose of correcting any part of any entry, may amend that

entry before it is passed.

(2) No such amendment shall take away or affect any penalty,

forfeiture, or criminal liability theretofore accrued or incurred in

respect of the entry.

24. Goods to be dealt with according to entry - (1) All

goods in respect of which any entry has been made and passed

shall forthwith be dealt with in accordance with the entry and with

the provisions of this Act in respect of goods so entered.

Customs Act 197722

(2) A person who is knowingly concerned in any

contravention of this section commits an offence against this Act.

PART IV

IMPORTATION, EXPORTATION AND

REMOVAL WITHIN SAMOA

Division 1 – Ports of Entry, Customs Airports

25. Declaring port of entry - (1) It is declared that the port of

Apia is a port of entry for the purposes of this Act.

(2) The limits of that port are a circle of 2 miles' radius from

the main wharf existing thereat and shall include all harbour

works, wharves, jetties, installations and buildings directly used in

connection therewith, and also all areas of sea included within that

circle.

26. Other ports of entry - (1) The Minister may, by order,

appoint any other port, harbour, or place to be a port of entry for

the purposes of this Act, and define the limits and determine the

name of that port.

(2) The limits of any port of entry so declared may comprise a

portion of the marginal or other waters of Samoa though not

included within the territorial limits of Samoa.

(3) A port of entry may be so appointed for any specified

limited purposes exclusively, or for all purposes with specified

exceptions, or without any such limitation, and if any such

limitation is so imposed the port shall be deemed a port of entry in

respect of the purposes so authorised only.

(4) The Minister may, by order, declare that any port shall

cease to be a port of entry for the purposes of this Act, or alter the

limits or the name of any port, or impose any limitation upon the

purposes for which any port shall be a port of entry, or remove or

alter any such limitation.

27. Boarding stations - (1) The Comptroller may, by warrant

under his or her hand and published in the Gazette and in a

newspaper circulating in Samoa:

(a) appoint stations or places at which ships arriving at

or departing from any port shall bring-to for the

boarding or landing of officers of Customs; and

Customs Act 1977 23

(b) appoint particular parts of any port at which ships

laden with any particular cargo shall moor and

discharge such cargo.

(2)any such appointment may be in like manner revoked.

28. Wharves - (1) The Comptroller may, by warrant under

his or her hand and published in the Gazette and in a newspaper

circulating in Samoa, appoint proper places within any port to be

wharves for the loading and unloading of goods, and declare the

limits of such wharves and fix the names thereof.

(2) The Comptroller may, in like manner, impose such

restrictions as the Comptroller thinks fit with respect to the use of

any such wharf; and so long as any such restrictions exist the

wharf shall be deemed to be a wharf under this Act for such

purposes only as are consistent with those restrictions.

(3) The Comptroller may, in like manner, declare that any

wharf shall cease to be a wharf for the purposes of this Act, or

may alter the limits or the name of the wharf, or alter or remove

any restriction imposed upon its use.

29. Sufferance wharves - When the Comptroller is satisfied

that for any particular purpose there is no suitable wharf available,

the Comptroller may, in writing, appoint any place within a port

as a sufferance wharf for that purpose, and permit its use for that

purpose, subject to such conditions and restrictions and for such

time as he or she thinks fit.

30. Customs airports - (1) It is declared that the Faleolo

aerodrome is a Customs airport.

(2) Subject to the concurrence of the Minister of Civil

Aviation and to such conditions as to security and otherwise as

that Minister thinks fit, the Minister may, by warrant under the

Minister’s hand published in a newspaper circulating in Samoa,

appoint any other aerodrome to be a Customs airport, and may in

like manner and with the like concurrence revoke any such

appointment.

31. Examination stations at Customs airports - (1) Subject

to the concurrence of the Minister of Civil Aviation, the Minister

may, by warrant under his or her hand published in a newspaper

circulating in Samoa, appoint for the purposes of this Act a place

Customs Act 197724

at any Customs airport to be an examination station for the

loading and unloading of goods and for the embarking and

disembarking of passengers.

(2) The Minister may, with the like concurrence and in like

manner:

(a) alter the limits of any examination station; or

(b) impose such conditions and restrictions as the

Minister thinks fit in respect of the use of any

examination station; or

(d) revoke the appointment of any examination station.

(3) Any examination station which has any restrictions

imposed pursuant to this section shall be an examination station

under this Act for such purposes only as are consistent with those

restrictions.

32. Examining places - The Minister may, by warrant under

the Minister’s hand, appoint at any port or Customs airport places

for the examination by the Customs of goods subject to the

control of the Customs; and any such appointment may be in like

manner revoked.

33. Customs containerbases - (1) The Minister may by

notice in a newspaper circulating in Samoa, appoint places, at any

port or Customs airport, to be Customs containerbases for the

reception, examination, or protection of goods that are subject to

the control of the Customs and are carried or to be carried in bulk

cargo containers.

(2) The Minister may in like manner impose such conditions

and restrictions as the Minister thinks fit in respect of the use of

any Customs containerbase, and vary or revoke any such

conditions or restrictions.

(3) The Minister may by notice in writing to the controlling

authority of any Customs containerbase revoke the appointment

of the containerbase.

(4) Where an appointment is revoked under this section, the

revocation shall take effect on such date as is specified in the

notice of revocation or, if no date is so specified, from the time of

the receipt by the controlling authority of the notice of revocation.

Customs Act 1977 25

(5) Notice of the revocation of any such appointment shall be

published by the Comptroller in a newspaper circulating in

Samoa.

34. Duties of controlling authorities - (1) The controlling

authority of every wharf, Customs airport or Customs

containerbase shall provide and maintain at the wharf or airport,

to the satisfaction of the Minister:

(a) suitable office accommodation, at such place or

places as the Minister may direct, for the

exclusive use of officers of Customs employed at

the wharf, airport, or containerbase; and

(b) such suitable transit buildings or parts of buildings as

the Minister may declare to be requisite in

respect of the wharf, Customs airport, or

Customs containerbase, together with suitable

weighing appliances for use in those buildings or

parts of buildings by officers of Customs.

(2) The controlling authority of every wharf, Customs airport

or Customs containerbase shall store goods subject to the control

of the Customs in such manner and in such place as the

Comptroller or other proper officer of Customs may direct.

35. Storage charges - (1) Subject to the provisions of

subsection (2) no charges shall be made by any controlling

authority for the reception or storage of any goods in any transit

building or on any wharf so long as the goods remain subject to

the control of the Customs.

(2) Where goods remain subject to the control of the Customs

for a longer period than 96 hours (exclusive of holidays) or such

extended period as may be permitted by the Comptroller to enable

examination weighing analysis, or testing for Customs purposes,

after their reception into any transit building or on to any wharf,

there shall be payable on those goods by the importer or exporter

thereof such storage charges as the controlling authority

determines by regulations made in that behalf.

36. Security in respect of wharves and examining places -

(1) Before appointing any wharf, sufferance wharf, Customs

containerbase or examining place under this Act, or as a condition

of the continuance of any such appointment, the Minister shall

Customs Act 197726

require the controlling authority or other person having the use of

that wharf, containerbase, or place to give security to the

satisfaction of the Minister for the payment of duty on all goods

which are wrongfully removed by any person from that wharf,

containerbase, or place.

(2) To the extent of that security the controlling authority or

other person having the use of a wharf, sufferance wharf, Customs

containerbase, or examining place duly appointed under this Act

shall be liable for all duty payable on goods which the

Comptroller is satisfied have been so wrongfully removed, in the

same manner as if those goods had been imported by that

controlling authority or other person and entered for home

consumption, and he or she shall not be released from liability

under this section by virtue of any other provision of any Customs

Act or because a security previously given has been cancelled or

for any other reason.

(3) All the provisions of this Act as to securities required by

the Comptroller shall, so far as they are applicable, and with all

necessary modifications, apply to securities under this section.

Division 2 – Arrival of Ships and Aircraft

37. Ships to come into port of entry only - (1) The master of

any ship except a coastal ship shall not, without the written

permission of the Comptroller, cause or permit his or her ship to

enter any place in Samoa other than a port of entry, unless driven

there by accident, stress of weather, or other necessity.

(2) A master who acts in contravention of this section

commits an offence and is liable to a fine not exceeding 50

penalty units.

38. Aircraft to land at Customs airport only - (1) Subject to

section 39, the pilot in command of any aircraft shall not, without

the permission of the Minister given with the concurrence of the

Minister of Civil Aviation, cause or permit the aircraft to land at

any place other than a Customs airport:

(a) for the first time on any journey from any country

outside Samoa; or

(b) while it is carrying any goods brought in that aircraft

from any country outside Samoa and not yet

delivered from the control of the Customs.

Customs Act 1977 27

(2) A person importing or concerned in importing any goods

in any aircraft shall not bring the goods into Samoa at any place

other than a Customs airport.

(3) Every person who acts in contravention of any provision

of this section commits an offence and is liable to a fine not

exceeding 50 penalty units.

39. Aircraft landing at a place other than a Customs

airport - (1) Section 38 shall not apply in relation to any aircraft

flying from any country outside Samoa if the aircraft is required

under or by virtue of any enactment relating to air navigation, or

is compelled by accident, stress of weather or other necessity, to

land at a place other than a Customs airport.

(2) The pilot in command of any aircraft that is so required or

compelled to land:

(a) shall, unless the place of landing is an aerodrome,

forthwith report to an officer of Customs or to a

member of the Police;

(b) shall, if the place of landing is an aerodrome,

forthwith report the arrival of the aircraft and the

place whence it came to the person in charge of

the aerodrome;

Customs, permit any goods carried in the aircraft

to be unloaded from it, or any of the crew or

passengers to depart from its vicinity; and

(d) shall comply with any directions given by an officer

of Customs in respect of any goods carried in the

aircraft.

(3) No passenger or member of the crew of any aircraft that is

so required or compelled to land shall leave the vicinity of the

aircraft without the consent of an officer of Customs or member

of the Police.

(4) Nothing in this section shall prohibit the departure of crew

or passengers from the vicinity of an aircraft or the removal of

goods from it if that departure or removal is necessary for reasons

of health or safety, or for the preservation of life or property.

(5) The pilot in command of any aircraft to which this section

applies shall not be held to have committed a breach of this

section if the pilot proves that:

Customs Act 197728

(a) no officer of Customs or member of the Police was

readily accessible; and

(b) the pilot did not permit any goods to be unloaded

from the aircraft or any passengers to depart

from its vicinity; and

completed the flight.

(6) Every person in charge of an aerodrome to whom a report

is made under subsection (2)(b) shall forthwith report the arrival

of the aircraft to an officer of Customs.

(7) Every person who acts in contravention of any of the

provisions of this section commits an offence and is liable to a

fine not exceeding 50 penalty units.

40. Transhipment of goods - (1) Except as permitted by the

Comptroller, the master of any coastal ship or the pilot in

command of any aircraft (other than an aircraft arriving on a

journey from any country outside Samoa) shall not, at any place

other than a port of entry or Customs airport, cause or permit any

goods to be transhipped into his or her ship or aircraft from:

(a) any ship except a coastal ship; or

(b) any aircraft arriving on a journey from any country

outside Samoa.

(2) This Part of this Act shall apply:

(a) to any goods so transhipped otherwise than at a port

of entry or Customs airport; and

(b) to any ship or aircraft into which such goods are

transhipped, as if the goods had been loaded into

that ship or aircraft in a country outside Samoa.

(3) Every master or pilot in command who acts in

contravention of subsection (1) commits an offence and is liable

to a fine not exceeding 50 penalty units or3 times the value of the

imported goods, whichever is the greater, and the court shall order

that the goods and any ship or aircraft used for their transshipment

shall be forfeited to the State.

41. Interference with cargo - If at any time after any ship or

aircraft carrying goods brought from any country outside Samoa

arrives within the territorial limits of Samoa, and, before a report

is made in accordance with section 46:

(a) bulk is broken; or

Customs Act 1977 29

(b) any alteration is made in the stowage of any goods

carried, so as to facilitate the unloading of any

part thereof before due report has been made; or

overboard, or any package is opened, and the

matter is not explained to the satisfaction of the

Comptroller, the master of the ship or pilot in

command of the aircraft is guilty of an offence

and is liable to a fine not exceeding 10 penalty

units.

42. Boarding of ships at sea - (1) The master of every ship

arriving within the territorial limits of Samoa shall bring the ship

to for boarding on being approached by or hailed or signalled

from any vessel in the service of the Customs having hoisted the

Customs flag, or from any other vessel in the service of the

Government having hoisted the proper ensign and pendant, and

shall by all reasonable means facilitate the boarding of the ship by

the officers of Customs or by an officer of the vessel so

approaching, hailing or signalling.

(2) If the master fails to comply with any provision of this

section he or she commits an offence and is liable to a fine not

exceeding 10 penalty units.

43. Boarding of ships at boarding stations - (1) The master

of every ship arriving at any port from any country outside Samoa

shall bring his or her ship to for boarding at the boarding station

appointed for that port under this Act; and shall by all reasonable

means facilitate the boarding of the ship by the officers of

Customs.

(2) If a master fails to comply with any provision of this

section he or she commits an offence and is liable to a fine not

exceeding 10 penalty units.

44. Stations of ships - (1) The master of every ship, after the

ship has been brought to at the boarding station and boarded by

the officer, and after receiving permission from the proper officer

of Customs, shall come up to the proper place of mooring or

unloading as quickly as practicable without touching at any other

place.

Customs Act 197730

(2) After a ship has arrived at the proper place of mooring or

unloading, it shall not, except by the authority of the Comptroller

or by direction of the harbour or port authority, be removed

therefrom before the discharge of the cargo intended to be

discharged at that port.

(3) If any provision of this section is contravened, the master

of the ship is guilty of an offence and is liable to a fine not

exceeding 10 penalty units.

45. Aircraft to be brought to examination station - (1) The

pilot in command of every aircraft arriving at a Customs airport:

(a) for the first time on any journey from any country

outside Samoa; or

(b) while it is carrying goods brought in that aircraft

from any country outside Samoa and not yet

delivered from the control of the Customs, shall,

on landing, forthwith take his or her aircraft to

the examination station at the airport.

(2) The pilot shall not be held to have committed a breach of

subsection (1) if the pilot satisfies the Comptroller that:

(a) he or she was prevented, by circumstances over

which he or she had no control, from so taking

the aircraft to the examination station; and

(b) after report had been duly made by him or her

pursuant to section 46, all the goods carried in

the aircraft were conveyed to the examining

place at that airport.

(3) After an aircraft has arrived at the examination station it

shall not, except by the authority of the Comptroller or by

direction of the controlling authority of the Customs airport, be

removed therefrom before the disembarkation of passengers and

unloading of cargo intended for that airport has been completed.

(4) If any provision of subsection (1) or subsection (3) is

contravened the pilot is guilty of an offence and is liable to a fine

not exceeding 20 penalty units.

46. Inward reports - (1) This section shall apply to:

(a) every ship, except a coastal ship; and

(b) every aircraft arriving at a Customs airport:

(i) for the first time on any journey from any

country outside Samoa; or

Customs Act 1977 31

(ii) while it is carrying any goods brought in that

aircraft from any country outside Samoa

and not yet delivered from the control of

the Customs.

(2) On the arrival at any port or Customs airport of any ship or

aircraft to which this section applies, the master or owner of the

ship, or, as the case may be, the pilot in command or owner of the

aircraft, shall within such time or times as may be prescribed:

(a) deliver to the Comptroller or other proper officer an

inward report in such form and manner,

containing such particulars, verified by

declaration, and with such supporting

documents, as may be prescribed; and

(b) answer all questions asked by the Comptroller or

other proper officer relating to the ship or aircraft

and its passengers, crew, cargo, stores and

voyage.

(3) If the master or owner or pilot, as the case may be, fails to

comply with any provision of subsection (2) he or she commits an

offence and is liable to a fine not exceeding 20 penalty units.

(4) If the inward report so delivered is false, misleading, or

defective in any particular, or if any document so delivered is not

genuine or is false or misleading, or if the answer to any question

is false or misleading, the master or pilot and the owner shall each

be guilty of an offence and shall be severally liable to a fine not

exceeding 20 penalty units.

47. Reports of wrecked ships and aircraft - (1) When any

ship or any aircraft carrying goods taken on board in any country

outside Samoa and not yet delivered from the control of the

Customs is lost or wrecked within the territorial limits of Samoa,

the master or owner of the ship or, as the case may require, the

pilot in command or owner of the aircraft, shall without

unnecessary delay report the loss or wreck to the Collector at the

port nearest to the place where the ship or aircraft was lost or

wrecked, and shall comply, so far as it is possible for him or her to

do so with the provisions of section 46(2)(a) and (b).

(2) If any of the provisions of this section are not complied

with, the master or pilot and the owner shall each be guilty of an

offence and shall be severally liable to a fine not exceeding 10

penalty units.

Customs Act 197732

DIVISION 3 – Importation

48. “Importation” defined - (1) For all the purposes of this

Act, goods shall, except where otherwise expressly provided, be

deemed to be imported into Samoa if and so soon as in any

manner whatever, whether lawfully or unlawfully, they are

brought or come within the territorial limits of Samoa from any

country outside Samoa.

(2) Goods whose destination is outside the territorial limits of

Samoa, and ships' stores, shall not be deemed to have been so

imported unless, while they are within those limits, they are

removed from the ship or aircraft in which they arrived there, but

if so removed they shall for all the purposes of this Act be deemed

to have been imported so soon as they were brought within the

territorial limits of Samoa as aforesaid.

49. Prohibited imports - (1) It shall not be lawful to import

into Samoa any of the goods specified in the First Schedule

hereto.

(2) Save in pursuance of a licence granted by the Minister,

and subject to any conditions imposed by the Minister in granting

a licence, it shall not be lawful to import into Samoa:

(a) repealed by section 10 of the Arms Amendment Act

1978.

(b) any used sack, used bag, used pack, used bale, or

other similar used container, if such sack, bag,

pack, bale or other container is substantially

fabricated of jute, flax, sisal or similar material

of vegetable origin.

(3) Subject to subsection (4), the Head of State may by order

prohibit the importation into Samoa of:

(a) any specified goods;

(b) goods of any specified class or classes;

specified classes; and

(d) all goods whatsoever (without specification of any

such goods or of the class or classes to which

they belong).

(4) The Head of State may exercise the powers conferred by

subsection (3) if in the Head of State’s opinion such exercise is

necessary:

Customs Act 1977 33

(a) in the public interest; or

(b) for the protection of the revenue; or

(d) for the prevention of fraud or deception, whether in

relation to the Customs Acts or not; or

(e) for the prevention of any infectious disease within

the meaning of the Health Ordinance 1959; or

(f) in respect of goods whose sale in Samoa would be an

offence against the law.

(5) Any prohibition imposed pursuant to this section:

(a) may be general; or

(b) may be limited to the importation of goods from any

specified place or by or from any specified

person or class of persons; or

conditional.

(6) Any such conditional prohibition may allow the

importation of goods:

(a) under the authority of a licence, or a permit (whether

granted before or after the importation of the

goods), or a consent, to be granted by the

Minister or by any other prescribed person upon

or subject to such terms or conditions (if any),

not inconsistent with the provisions of the

prohibition, as may be imposed by the Minister

or other person granting the licence, permit, or

consent, or

(b) on or subject to any other prescribed conditions

whatsoever.

(7) All orders in force at the commencement of this Act

prohibiting the importation of any goods into Samoa are deemed

to have been made under this section, and shall continue in force

accordingly until revoked.

(8) A person commits an offence against this section who:

(a) imports into Samoa or unships or lands in Samoa any

goods whose importation is prohibited by this

section or by any order made thereunder and in

force at the time of importation; or

(b) commits any breach of, or fails in any respect to

comply with, any term or condition on or subject

Customs Act 197734

to which there has been granted, under any order

made under this section, any licence, permit, or

consent under the authority of which any goods

are imported into Samoa; or

unshipment, landing, breach, or non-compliance

to which any provision of paragraph (a) or

paragraph (b) applies; or

(d) without lawful justification or excuse, removes from

any wharf, Customs airport, Customs

containerbase, or examining place any imported

goods whose importation constitutes an offence

against this section; or

(e) is knowingly concerned in or connives at the removal

from any wharf, Customs airport, Customs

containerbase, or examining place of any goods

whose importation constitutes an offence against

this section.

(9) Where any goods are imported into Samoa under the

authority of a licence or permit or consent granted under an order

made under this section, and any person has knowingly made any

false declaration or statement:

(a) for the purpose of obtaining that licence, permit, or

consent; or

(b) as to compliance with any condition on or subject to

which the licence, permit, or consent was

granted, he or she commits an offence against

this section.

(10) Aperson who commits an offence against this section is

liable to a fine not exceeding 50 penalty units or twice the value

of the goods to which the offence relates, whichever sum is the

greater.

(11) Any goods in respect of which any offence against this

section is committed shall be forfeited.

(12) No goods otherwise dutiable shall be exempt from duty

because their importation is unlawful.

50. Importation of brandy, whisky and rum - (1) Except as

provided in subsection (3), no brandy imported into Samoa shall

be delivered from the control of the Customs unless the

Comptroller is satisfied that:

Customs Act 1977 35

(a) it is wholly the distillate of the fermented juice of

fresh grapes; and

(b) it has been matured by storage in wood for a period

of not less than 3 years.

(2) Except as provided in subsection (3), no whisky or rum

imported into Samoa shall be delivered from the control of the

Customs unless the Comptroller is satisfied that it has been

matured by storage in wood for a period of not less than:

(a) five years in the case of whisky; and

(b) two years in the case of rum.

(3) Any brandy, whisky, or rum that does not conform to the

requirements of this section may be delivered from the control of

the Customs, by direction of the Comptroller, if he or she is

satisfied that it is intended for scientific or industrial use or for

such other purposes as he or she may permit.

51. Goods not to be landed or dealt with without

permission - (1) Except as provided by this Act, no goods which

are subject to the control of the Customs, and no goods which

would become subject to that control if unshipped or landed, shall

be unshipped or landed from any ship or aircraft to which this

subsection applies, except pursuant to:

(a) an entry made and passed in respect of those goods;

(b) a written permit granted by the Comptroller in

respect thereof:

PROVIDED THAT if the landing of goods from any ship or

aircraft is necessary for reasons of health or safety, or for the

preservation of life or property, and if the permission of the

Comptroller or other proper officer cannot readily be sought, the

goods may be landed without such permission.

(2) Subsection (1) shall apply to:

(a) every ship, except a coastal ship; and

(b) every aircraft arriving at a Customs airport while

carrying any goods brought in that aircraft from

any country outside Samoa.

(3) Subsection (1) shall not apply to any pallet that has a value

of less than $20 and is imported laden.

(4) A person who acts in contravention of any provision of

this section commits an offence and is liable to a fine not

Customs Act 197736

exceeding 50 penalty units, and the goods in respect of which the

offence is committed shall be forfeited.

52. Comptroller's permits - (1) Goods unshipped, landed, or

removed under a Comptroller's permit shall be dealt with in

accordance with the permit and with any directions given by the

Comptroller.

(2) This Act shall apply to such goods in the same manner as

if they had not been unshipped, landed or removed, and for this

purpose they shall be deemed constructively to have remained

upon or in the ship, aircraft, wharf, Customs airport or examining

place from which they were so unshipped, landed or removed.

(3) Any permit issued for the unshipment, landing, or removal

of bulk cargo containers to the controlling authority of a Customs

containerbase or an examining place shall relate to such

containers generally.

(4) A permit for the unshipment, landing, or removal of

pallets may relate to pallets generally, or to pallets imported in

any particular ship or aircraft, or to any specified class of pallets,

or to pallets imported in specified circumstances.

(5) Any permit may be granted subject to such conditions and

restrictions as the Collector thinks fit.

(6) Subject to the succeeding provisions of this section, if in

the case of a permit granted to the controlling authority of a

Customs containerbase or an examining place pursuant to

subsection (4) the Collector has reasonable cause to believe that

the controlling authority has committed a breach of any provision

of this Act or of any regulations thereunder or of any condition or

restriction imposed under this Act or such regulations, he or she

may, by notice in writing to the controlling authority, revoke the

permit, or suspend it for any period specified in the notice.

(7) Where a permit is revoked or suspended under this

section, the revocation or suspension shall take effect on such date

as is specified in the notice of revocation or suspension or, if no

date is so specified, from the time of the receipt by the controlling

authority of the notice of revocation or suspension.

(8) If such goods are at any time dealt with by any person

contrary to the terms of the permit or to the directions of the

Comptroller, they shall be deemed for all the purposes of this Act

to have been unlawfully unshipped, landed or removed by that

person as if the permit had not been granted.

Customs Act 1977 37

53. Method of unshipment - (1) All goods on any ship which

are subject to the control of the Customs, or which would become

subject to that control if unshipped or landed, shall, if unshipped,

be either:

(a) landed at a wharf directly, or after direct conveyance

to a wharf by water within the limits of the port;

(b) transhipped directly, or after direct conveyance by

water within the limits of the port, to the ship

into which they are to be transhipped for export

removal.

(2) All goods on any aircraft, being goods brought by that

aircraft from any country outside Samoa, shall, if unshipped, be

either:

(a) landed directly at an examination station or, if the

aircraft does not come to an examination station,

conveyed directly from the aircraft to the

examining place at the Customs airport; or

(b) transhipped directly, or by direct conveyance within

a Customs airport, to the aircraft into which the

goods are to be transhipped for export or

removal.

(3) A person who is knowingly concerned in any dealing with

goods in contravention of this section commits an offence and is

liable to a fine not exceeding 20 penalty units.

54. Removal of goods from wharf, airport, etc. - (1)

Except as provided by this Act, no goods that are subject to the

control of the Customs shall be removed from any wharf,

Customs airport, Customs containerbase, or examining place

except:

(a) with the permission of the proper officer of Customs

after entry has been made and passed in respect

thereof; or

(b) in pursuance of a written permit granted by the

Collector in respect thereof.

(2) Subsection (1) shall not apply to any pallet that has a value

of less than $20 and is imported laden.

(3) A person who acts in contravention of any provision of

this section commits an offence and is liable to a fine not

Customs Act 197738

exceeding 50 penalty units, and the goods in respect of which the

offence is committed shall be forfeited.

55. Kinds of entry of imported goods - Except as provided

in section 56 or section 57 all imported goods, when they have

arrived at their port of discharge, or with the consent of the

Comptroller at any time before their arrival, shall be there entered

by the importer:

(a) for home consumption; or

(b) for warehousing; or

(d) for removal.

56. Passenger's effects exempt from entry - Goods being

the personal baggage or household or other effects belonging to

and accompanying passengers in any ship or aircraft, and not

being dutiable goods imported for the purpose of sale or exchange

or as trade samples, may, subject to any prescribed conditions, be

imported or exported without entry.

57. Certain goods exempt from entry - The following goods

may, subject to any prescribed conditions, be imported or

exported without entry:

(a) such bulk cargo containers, and such wagons,

trolleys, or wheeled pallets specially designed for

the handling of bulk cargo containers, as may be

prescribed;

(b) any pallet which has a value of less than $20 and is

imported laden:

PROVIDED THAT in any case where the Collector is satisfied

that the pallet is imported for sale or re-use in Samoa he or she

may require that entry be made;

imported unladen, and any pallet (whether

imported laden or unladen) which has a value of

$20 or more, being in either case a pallet which

is imported temporarily and in respect of which a

Collector's permit for removal is granted under

section 54;

(d) such other goods or classes of goods as may be

prescribed.

Customs Act 1977 39

58. When entry to be made - (1) Subject to section 60,

entries shall be made of all goods unshipped or to be unshipped at

any port, or removed to any port, within such respective times

after the arrival of the goods at that port as may be prescribed, or

within such further time (if any) as the Comptroller may see fit to

allow, but so that, if the goods are placed in quarantine, at least 7

days shall be allowed for entry after their release from quarantine.

(2) If default is made in the entry of any goods pursuant to this

section, the Comptroller may cause the goods to be removed to a

warehouse, and if the goods are not claimed and entries passed

therefor within 1 month after such removal, duty shall thereupon

become due and payable on the goods as if entered for home

consumption, and the goods may be sold by the Comptroller.

(3) If any goods in respect of which default has been so made

are, in the opinion of the Comptroller, of a perishable nature, they

may be sold at any time the Comptroller thinks fit, either before or

after warehousing.

59. Vessels or aircraft imported otherwise than as cargo -

(1) Despite anything in this Act, entries shall be made in respect

of such ships and other vessels, and in respect of such aircraft,

being ships, vessels and aircraft imported into Samoa otherwise

than as cargo, as the Minister may determine by notice in the

Gazette.

(2) For the purpose of making entries in respect of any ship or

vessel or aircraft imported into Samoa otherwise than as cargo,

and for all other purposes of the Customs Acts, every such ship,

vessel or aircraft shall be deemed to have been imported as cargo

and to have been unshipped as such on its arrival.

60. Production of licence or permit for restricted goods -

Where under this Act or any other Act, or under any regulations

or order made under this Act or any other Act, the importation of

any goods, or of goods of any class or kind, is prohibited except

under the authority of a licence or permit, the Comptroller or

other proper officer may if he or she thinks fit refuse to accept an

entry for those goods, or for any goods of that class or kind, until

a licence or permit for their importation is produced to him or her.

61. Sight entries - (1) If the importer cannot immediately

supply the full particulars for making an entry, and makes by

Customs Act 197740

himself or herself or his or her agent a declaration to that effect

before the Comptroller or other proper officer, he or she may

make a sight entry in the prescribed form.

(2) A sight entry, on being passed by the Comptroller, shall be

warrant for the landing and examination of the goods by the

importer.

(3) The importer of the goods included in a sight entry shall,

within 7 days after the passing of that entry, or within such further

time as is allowed by the Comptroller, make complete entry

thereof; and if he or she makes default in so doing the goods may

be dealt with by the Comptroller as if no sight entry had been

made.

(4) A complete entry of the goods included in a sight entry

shall be made in the same manner as if the sight entry had not

been made.

62. Delivery of goods on sight entry - (1) The Comptroller

may, if the Comptroller thinks fit, deliver goods from the control

of the Customs for home consumption in pursuance of a sight

entry but only on receiving such security as he or she thinks

sufficient to cover the full amount of duty.

(2) Complete entry of the goods for home consumption shall

thereafter be made by the importer within such time as the

Comptroller appoints; and if the importer makes default in

making such entry he or she commits an offence and is liable to a

fine not exceeding 20 penalty units.

(3) Goods so delivered on a sight entry shall, on such delivery,

be deemed to have been entered for home consumption.

63. Entry of imported goods for home consumption -

Except as provided in section 164, when any imported goods have

been entered for home consumption the importer shall forthwith

pay to the Comptroller or other proper officer the duties (if any)

payable thereon.

64. Importer may be required to furnish samples and

illustrations - The importer of any goods shall furnish free of

charge, for the use of the Customs, such samples or such

illustrations, drawings or plans relative to the goods as may be

required by the Comptroller for purposes of analysis,

classification or record.

Customs Act 1977 41

DIVISION 4 – Removal within Samoa and Exportation

65. Removal of imported goods within Samoa - (1) No

imported goods subject to the control of the Customs shall be

placed on any ship, boat, lighter, or other conveyance for removal

within Samoa until entry for removal has been duly made and

passed therefor in the prescribed form and manner.

(2) When any imported goods have been entered for removal

the importer shall forthwith remove them to another port of entry

in accordance with the entry, without payment of duty in the first

instance.

(3) The Comptroller may require from the importer security

for the due removal of the goods in accordance with the entry, and

for the payment of the duty thereon.

(4) When the goods so removed have arrived at their port of

destination, or with the consent of the Comptroller at any time

before their arrival, they shall be there entered for home

consumption, warehousing, export or further removal, in the same

manner as if no former entry has been made therefor, and all the

provisions of this Act shall apply accordingly.

(5) When any goods so entered for removal to another port

arrive at that port they shall be forthwith brought to a wharf or an

examining place or a Customs containerbase (as the case may

require) appointed at that port for the examination of goods

subject to the control of the Customs.

(6) If any goods are dealt with in contravention of subsection

(1), they shall be forfeited; and any person so dealing with them

commits an offence and is liable to a fine not exceeding 20

penalty units.

66. Export of goods subject to control of Customs - (1) No

goods subject to the control of the Customs shall be placed on

board any ship, boat, lighter, or other vessel or loaded into any

aircraft or packed into any bulk cargo container in a Customs

containerbase, to be shipped for export until entry has been duly

made and passed therefor in the prescribed form and manner:

PROVIDED THAT, where the Collector is satisfied in respect of

any goods that their exportation is not prohibited by any Order

made under section 73 of this Act, he or she may permit such

entry to be made within 6 days after the goods have been so

shipped.

Customs Act 197742

(2) When any imported goods have been entered for export

the importer shall forthwith export them to a country outside

Samoa in accordance with the entry and with the provisions of

this Act relating to the exportation of goods, and, except as

provided in section 164, no duty shall be payable thereon.

(3) If any goods are dealt with in contravention of subsection

(1), they shall be forfeited; and any person so dealing with them

commits an offence and is liable to a fine not exceeding 20

penalty units.

67. Entry for export of goods not subject to control of

Customs - (1) When goods not subject to the control of the

Customs are shipped for export, entry thereof for export shall be

made, in the prescribed form and manner, before shipment or

within 6 days after shipment, or within such further time as may

be prescribed.

(2) If entry is not made in accordance with this section, the

exporter and every person knowingly concerned in the

exportation or intended exportation of the goods commits an

offence against this Act.

68. Method of shipment - (1) Goods subject to the control of

the Customs for export or removal within Samoa shall be brought

to the ship, aircraft or vehicle in which they are to be exported or

removed by the most direct means reasonably available.

(2) Every person who deals with or is knowingly concerned in

dealing with goods in contravention of this section commits an

offence and is liable to a fine not exceeding 20 penalty units.

69. Goods not shipped according to entry - (1) If any goods

entered for export or removal within Samoa are not shipped

according to the entry, the person making the entry shall

immediately give to the Comptroller notice of the failure to ship

and, as required by the Comptroller, cancel or amend the entry.

(2) A person commits an offence against this Act who fails to

comply with any provision of this section.

70. Information and securities in respect of exported

goods - (1) When any goods have been entered for export the

Comptroller may require the person making the entry to produce

all documents relating to the goods, and, if the goods are subject

Customs Act 1977 43

to the control of the Customs, to give security that they will be

landed at the place for which they are entered or otherwise

accounted for to the satisfaction of the Comptroller.

(2) If required by the Comptroller, a certificate in the

prescribed form, to be given by such person as may be prescribed,

shall be produced by the exporter in proof of the due landing,

according to the export entry, of any goods which at the time of

shipment were subject to the control of the Customs.

(3) The Comptroller may refuse to allow any other goods

subject to the control of the Customs to be exported by any person

who fails within a reasonable time to produce any certificate so

required of the landing of any such goods previously exported by

him or her, or to account for such goods t o the satisfaction of the

Comptroller.

71. Exported goods not to be relanded - (1) No goods

shipped for export shall be unshipped or landed, except in a

country outside Samoa, without the permission of the Comptroller

or some other proper officer of Customs.

(2) If any goods which at the time of shipment were subject to

the control of the Customs are unshipped or landed in breach of

this section, they shall be forfeited.

(3) If any goods are unshipped or landed in contravention of

this section, the master and owner of the ship, or the pilot in

command and owner of the aircraft, as the case may be, and every

person knowingly concerned in such unshipment or landing, shall

be severally liable to a fine not exceeding 20 penalty units.

72. Time of exportation - For the purposes of this Act the

time of exportation of goods shall be deemed to be the time at

which the exporting ship leaves the limits of her or his last port of

call in Samoa, or at which the exporting aircraft departs from the

last Customs airport at which it landed immediately before

proceeding to a country outside Samoa.

73. Prohibited exports - (1) The Head of State may, by

Order, prohibit the exportation of any goods:

(a) being arms, explosives, or military or naval stores, or

being goods which, in the Head of State’s

opinion, may, if exported, be used as or in the

Customs Act 197744

manufacture of arms, explosives, or military or

naval stores, or for any purpose of war; or

(b) being goods the prohibition of the exportation of

which is, in the Head of State’s opinion,

necessary for the preservation of the flora or

fauna of Samoa; or

manufactured in accordance with or do not

conform to any conditions as to purity,

soundness or freedom from disease imposed by

any law of Samoa; or

(d) being goods the exportation of which would, in the

Head of State’s opinion, be a source of danger to

life or property at sea or in the air; or

(e) being goods the prohibition of the exportation of

which is, in the Head of State’s opinion,

necessary in the public interest.

(2) The powers conferred on the Head of State by subsection

(1) of this section extend to authorise the prohibition of the

exportation of:

(a) any specified goods;

(b) goods of any specified class or classes;

specified classes; and

(d) all goods whatsoever (without specification of such

goods or of the class or classes to which they

belong).

(3) Any prohibition imposed pursuant to this section:

(a) may be general; or

(b) may be limited to the exportation of goods to any

specified place or by or to any specified person

or class of persons; or

conditional.

(4) Any such conditional prohibition may allow the

exportation of goods:

(a) under the authority of a licence, permit or consent to

be granted by the Minister or by any other

prescribed person on or subject to such terms or

conditions (if any), not inconsistent with the

provisions of the prohibition, as may be imposed

Customs Act 1977 45

by the Minister or person granting the licence,

permit or consent; or

(b) on or subject to any other prescribed conditions

whatsoever.

(5) All orders and notices in force at the commencement of

this Act prohibiting the exportation of any goods, aretakento have

been made under this section, and shall continue in force

accordingly until revoked.

(6) Every person commits an offence against this section who:

(a) exports, or ships, with intent to export, or conspires

with any other person (whether that other person

is in Samoa or not) to export, any goods from

Samoa, contrary to the terms of any prohibitions

in force with respect thereto; or

(b) commits any breach of, or fails in any respect to

comply with, any term or condition on or subject

to which there has been granted, under any Order

made under this section, any licence, permit, or

consent; or

for the purpose of obtaining any such licence,

permit, or consent; or

(d) is knowingly concerned in any exportation,

shipment, breach, or non-compliance to which

paragraph (a) or paragraph (b) applies.

(7) All goods shipped on board any ship or aircraft for the

purpose of being exported contrary to the terms of any such

prohibition in force with respect thereto, and all goods waterborne

for the purpose of being so shipped and exported, shall be

forfeited.

(8) No such prohibition shall apply to goods which are already

loaded into the exporting ship or aircraft at the time when the

prohibition comes into force.

(9) Any prohibition under this section of the exportation of

any goods shall, unless otherwise specified, extend and apply to

the shipment of such goods for use as ships' stores.

(10) Any person who commits an offence against this section

is liable to a fine not exceeding 50 penalty units or 3 times the

value of the goods to which the offence relates, whichever is the

greater.

Customs Act 197746

Division 5 – Departure of Ships and Aircraft

74. Clearance of ships and aircraft - (1) Unless he or she

has received from the Comptroller a certificate of clearance in the

prescribed form:

(a) the master of any ship, except a coastal ship, shall

not depart with his or her ship from any port; and

(b) the pilot in command of any aircraft shall not depart

with his or her aircraft from any Customs airport

for any country outside Samoa.

(2) If any provision of this section is contravened, the master

and the owner of the ship, or, as the case may be, the pilot in

command and the owner of the aircraft, shall each be guilty of an

offence and shall be severally liable to a fine not exceeding 50

penalty units.

(3) If the master of any ship or the pilot in command of any

aircraft attempts or threatens to commit an offence against this

section, the Comptroller or other proper officer may (in addition

to any power of seizure and detention under Part XIII for any

offence so committed) seize and detain the ship or aircraft until a

certificate of clearance has been obtained, and section 266

(relating to the offence of taking away ships or aircraft seized)

shall apply in the same manner as if the ship or aircraft had been

seized under Part XIII.

75. Reports outwards - (1) Before any certificate of

clearance is granted to the master of any ship or the pilot in

command of any aircraft, the master or pilot shall:

(a) deliver to the Comptroller or other proper officer a

report outwards in such form and manner,

containing such particulars verified by

declaration, and with such supporting

documents, as may be prescribed; and

(b) answer all questions asked by the Comptroller or

other proper officer relating to the ship or aircraft

and passengers, crew, cargo, stores, and intended

voyage or journey; and

the Comptroller or other proper officer relating

to the ship or aircraft and her or his cargo.

Customs Act 1977 47

(2) If the report so delivered is false, misleading, or defective

in any particular, or if the answer to any such question is false or

misleading, or if any document so delivered or produced is not

genuine or is false or misleading, the master or pilot commits an

offence and is liable to a fine not exceeding 20 penalty units.

76. Entitlement to clearance - (1) Subject to the provisions

of this and of any other Act, any ship or aircraft shall be entitled to

a certificate of clearance when:

(a) not less than 24 hours have elapsed after application

for the clearance has been made to the

Comptroller; and

(b) all inward cargo and stores of the ship or aircraft

have been duly accounted for and all the other

requirements of the law in regard to the ship or

aircraft and her or his inward and outward cargo

and stores have been duly complied with.

(2) Nothing in this section shall prevent the Comptroller, if he

or she thinks fit, from granting the certificate at any time after

application therefor if he or she is satisfied that the provisions of

subsection (1)(b) have been duly complied with.

77. Boarding of outward ships and aircraft - (1) The master

of every ship departing from any port shall, if required to do so by

the proper officer, bring his or her ship to at the boarding station

appointed for the port, and by all reasonable means facilitate

boarding by officers of Customs.

(2) The pilot in command of every aircraft departing from a

Customs airport for any country outside Samoa shall, if so

required by the Comptroller or other officer, bring the aircraft to

the examination station and by all reasonable means facilitate

boarding by officers of Customs.

(3) The master of any ship or pilot in command of any aircraft

shall not depart with the ship or aircraft from any port or Customs

airport with any officer of Customs on board in the discharge of

his or her duty, without the consent of that officer.

(4) If the master or pilot acts in contravention of any provision

of this section he or she commits an offence and is liable to a fine

not exceeding 10 penalty units.

Customs Act 197748

78. Production of clearance - (1) The master of every ship

and the pilot in command of every aircraft to whom a certificate

of clearance has been granted shall, on demand by an officer of

Customs, produce the certificate for examination by the officer

and answer any questions the officer may put concerning the ship

or aircraft and its passengers, crew, cargo, stores, and intended

voyage of journey.

(2) If the master or pilot acts in contravention of any provision

of this section he or she commits an offence against this Act.

79. Departure to be from port of entry or Customs airport

only - (1) Except with the prior permission of the Minister, no

ship shall:

(a) depart for any country outside Samoa from any place

in Samoa other than a port of entry, save after

being driven there by accident, stress of weather,

or other necessity; or

(b) having cleared from any place in Samoa for any

country outside Samoa, go to any place in Samoa

other than a port of entry, unless driven there by

accident, stress of weather, or other necessity.

(2) Except with the prior permission of the Minister, given

with the concurrence of the Minister of Civil Aviation, no aircraft

shall:

(a) depart from any place in Samoa, other than a

Customs airport, for any country outside Samoa;

(b) having obtained a certificate of clearance at any

Customs airport in Samoa, land at any place in

Samoa other than a Customs airport.

(3) Nothing in subsection (2)(b) shall apply in relation to any

aircraft flying to any country outside Samoa if the aircraft is

required under or by virtue of any enactment relating to air

navigation, or is compelled by accident, stress of weather, or other

necessity, to land at a place other than a Customs airport. Where

any such aircraft is so required or compelled to land, the

provisions of subsections (2) to (6) of section 39 shall apply.

(4) If any provision of this section, or of subsections (2) to (5)

of section 39 (as applied by this section), is contravened, the

master and the owner of the ship or, as the case may be, the pilot

in command and the owner of the aircraft are each guilty of an

Customs Act 1977 49

offence and are severally liable to a fine not exceeding 20 penalty

units.

Division 6 – Stores for Ships and Aircraft

80. Stores exempt from duty - (1) Subject to any prescribed

restrictions, such an allowance of stores as the Comptroller thinks

adequate for the passengers and crew and the service of every

ship or aircraft about to depart (whether directly or otherwise) for

any country outside Samoa may be shipped free of duty on entry

for export under section 55 or from any warehouse or under

drawback of duty.

(2) Such stores shall be shipped pursuant only to an order of

the Comptroller on request made in the prescribed form and

manner by the master or owner of the ship or the pilot in

command or owner of the aircraft.

(3) On the issue of any such order in respect of warehoused

goods, the stores therein mentioned shall be forthwith shipped in

pursuance of the order in the same manner as if they had been

entered for export, and all the provisions of this Act as to

warehoused goods entered or shipped for export, so far as they are

applicable, shall apply thereto accordingly.

(4) On the issue of any such order in respect of goods to be

shipped under drawback, the goods shall be forthwith entered in

the prescribed form and manner for shipment as ships' stores

under drawback, and, save so far as is otherwise prescribed, all

the provisions of this Act relating to drawbacks, so far as they are

applicable, shall apply thereto accordingly as if the goods were for

export and as if the master or owner of the ship or the pilot in

command or owner of the aircraft, as the case may be, was the

exporter.

(5) Without limiting the power to make regulations conferred

by section 279, regulations may be made under that section:

(a) determining what classes of goods are, or are not, to

be deemed stores within the meaning of this

section;

(b) extending the provisions of this section, subject to

such restrictions and conditions as are deemed

necessary, to ships departing from Samoa and

returning thereto without going to countries

outside Samoa.

Customs Act 197750

81. Stores subject to duty - (1) If any ship or aircraft not

being entitled to receive stores free of duty under section 80

leaves any port of entry or Customs airport having on board

dutiable stores shipped under the authority of that section or

loaded elsewhere than in Samoa, duty shall be payable on those

stores as if imported and entered for home consumption so far as

they are consumed at any place, or in the course of any voyage or

journey between any 2 places, within the territorial limits of

Samoa at any time before the ship or aircraft becomes entitled

under section 80 to receive stores free of duty.

(2) Entries shall be made and passed and duty paid on such

stores in the prescribed manner and at the prescribed time.

(3) The owner and master of the ship or the owner and pilot in

command of the aircraft, as the case may be, shall be deemed to

be the importers of such stores.

(4) Any ship or aircraft to which this section relates shall not

be entitled to a certificate of clearance at any port of Customs

airport until duty under this section has been paid.

PART V

WAREHOUSES

Division 1 – Licensed Warehouses

82. Licensing of warehouses - (1) Any place of security for

the deposit, keeping, and securing of dutiable goods without

payment of duty thereon may be licensed under this Act:

(a) as a warehouse for the warehousing of dutiable

goods generally;

(b) as a warehouse for the warehousing of such class or

classes of dutiable goods as may be specified in

the licence; or

goods may be warehoused for use in such

manufacture or processing of goods as is

permitted by this Act or by regulations to be

carried on in manufacturing warehouses.

(2) Any 2 or more places of security may be licensed as 1

warehouse.

(3) Any such warehouse may be situated in any port or

outside the limits of any port.

Customs Act 1977 51

83. Application for licence - (1) A person who desires to

obtain a licence for a warehouse shall make application therefor to

the Comptroller.

(2) The application shall be made by the occupier of the

premises to which it relates.

84. Security for warehouse - (1) Before any licence for a

warehouse is granted, the applicant therefor shall, if the

Comptroller so requires, give such security as the Comptroller

approves, and in such sum as he or she requires, for the payment

of all duties which may become payable by the licensee under this

Act in respect of any goods warehoused in that warehouse.

(2) The Comptroller may at any time require specified

security to be given by any such licensee in substitution for any

security theretofore given by him or her, and may cancel the last

mentioned security accordingly.

(3) If any licensee fails or refuses to give any security required

under this section, his or her licence may be cancelled by the

Minister by notice published in a newspaper circulating in Samoa.

85. Grant of licence - On receipt through the Comptroller of

an application from the occupier of any warehouse, the Minister,

in the Minister’s discretion, may grant to the occupier a licence

for the warehouse, subject to section 84 and to such conditions as

the Minister may direct, or may refuse the application.

86. Harbour, etc., authorities may hold licences - Despite

anything in any Act to the contrary, any harbour, port, airport, or

public authority having the control or management of any

harbour, port, or airport may receive and hold a licence under this

Act in respect of any warehouse in the occupation of that

authority, and shall as the licensee thereof be subject to the same

provisions, obligations, and liabilities as any other licensee under

this Act.

87. Licence fees - (1) There shall be payable by the licensee

of awarehouse an annual licence fee.

(2) The annual licence fee shall consist of:

(a) a sum computed on the basis of the cubic contents of

the warehouse or otherwise in accordance with

the scales set out in the Second Schedule; and

Customs Act 197752

(b) in the case of a warehouse which, in the opinion of

the Minister, on account of its distance from the

Customhouse or for any other reason, requires

supervision involving unusual expenditure, an

additional sum to be determined by the Minister,

not exceeding in any case $1000 a year; and

determines, an additional sum, to be fixed by the

Minister, sufficient to cover the reasonable

expenses incurred by the supervising officer in

travelling between his or her office or station and

the warehouse.

(3) The measurement of the cubic contents of any warehouse

shall be in accordance with the regulations.

(4) Every such licence fee shall be due and payable in advance

on the 5th day of January in each year.

(5) On the first grant of a licence a proportionate part of the

proper annual licence fee, for the period lapsing between the time

at which the licence takes effect and the 5th day of January next

succeeding, shall be due and payable by the licensee.

(6) On the cancellation, termination or surrender of any

licence, the licensee shall be entitled to a refund or remission of a

proportionate part of the licence fee for the current year of the

licence, calculated from the date of such cancellation, termination

or surrender to the end of that year. Any such refund shall be

charged on the Treasury Fund and be statutory expenditure, and

may be paid accordingly.

88. Termination of licence - A licence for a warehouse shall

be terminable by the Minister by not less than 3 months' notice in

writing to the licensee.

89. Cancellation of licence - Any licence for a warehouse

may be cancelled by the Minister at any time by notice published

in a newspaper circulating in Samoa:

(a) if any licence fee payable in respect of the warehouse

is in arrear and unpaid for 1month after the due

date thereof; or

(b) if the licensee is convicted of any offence against the

Customs Acts; or

Customs Act 1977 53

Minister, unfit for the purpose for which it was

licensed; or

(d) if the licensee becomes bankrupt or insolvent; or

(e) if the warehouse ceases to be in the occupation of the

licensee.

90. Transfer of licence - The licence for a warehouse may be

transferred by the licensee, with the consent of the Minister, but

not otherwise, to any successor of the licensee in the occupation

of the warehouse.

91. Surrender of licence - A licence for a warehouse may be

surrendered at any time by the licensee by 1month's notice in

writing to the Comptroller.

92. Closing of warehouse - On the termination, cancellation

or surrender of the licence for any warehouse, or on any

warehouse otherwise ceasing to be licensed under this Act, the

warehouse shall be closed, and all goods therein which are subject

to the control of the Customs shall be removed to some other

warehouse by the owner of the goods, or be exported or entered

for home consumption, or be otherwise dealt with as the

Comptroller may permit.

93. Restrictions on use of manufacturing warehouses - The

use of a manufacturing warehouse for the purpose of manufacture

shall be subject to such conditions, restrictions or exceptions as

are prescribed by regulations or by the licence for that warehouse

or by the directions of the Comptroller.

94. Structural alterations of warehouse - (1) No structural

additions to or structural alterations of any warehouse and no new

means of access or egress into or out of any warehouse shall be

made without the written permission of the Comptroller.

(2) If any provision of this section is contravened the licensee

commits an offence and is liable to a fine not exceeding 20

penalty units.

Division 2 – Warehousing of Goods

Customs Act 197754

95. Entry for warehousing - When any imported goods have

been entered for warehousing the importer shall forthwith

warehouse them in accordance with the entry, without payment of

duty in the first instance, except where otherwise provided in this

Act.

96. Account of warehoused goods - (1) Upon the entry of

any goods to be warehoused, the proper officer shall take an

account of the goods in such manner and at such time and place as

may be prescribed.

(2) Except where otherwise provided in this Act, the account

so taken shall be that upon which all duties payable on those

goods shall be ascertained and paid.

97. Receipt for warehoused goods - When any goods

entered for warehousing have been duly deposited in the

warehouse the licensee shall sign a receipt for them in the

prescribed form.

98. Removal of goods to warehouse by Comptroller - If

any goods entered to be warehoused are not forthwith warehoused

accordingly by the importer, the Comptroller may remove them to

a warehouse.

99. Packing of warehoused goods - Goods entered for

warehousing shall be deposited in the warehouse in the packages

in which they were imported, except goods repacked or skipped

on a wharf with the permission of the Comptroller.

100. Repacking of warehoused goods - (1) The Comptroller

may, as prescribed by regulations, permit the importer to sort,

bottle, pack or repack goods in any warehouse.

(2) In every such case a fresh account of the goods so dealt

with shall be taken by the proper officer, and shall be substituted

for the original account.

101. Duties of licensee - (1) The licensee of every warehouse

shall:

(a) stack and arrange the goods in the warehouse so that

reasonable access to and examination of every

package may be had at all times;

Customs Act 1977 55

(b) provide sufficient lights and just scales and weights

for the use of the officers of Customs; and

storing, examining, packing, marking, coopering,

weighing and taking stock of the warehoused

goods whenever the Comptroller may desire.

(2) Every licensee who fails to comply with any provision of

this section commits an offence and is liable to a fine not

exceeding 1 penalty unit for every day during which the offence

continues.

102. Access of officers of Customs to warehouse - The

Comptroller and other proper officers shall at all hours of the day

and night have access to every part of any warehouse and power

to examine the goods therein, and may for that purpose break

open the warehouse or any premises necessary to be passed

through for obtaining access thereto.

103. Restriction on right of warehousing - Without limiting

the power to make regulations conferred by section 279,

regulations may be made under that section:

(a) prescribing, in respect of any class of goods, the

minimum quantity which may be entered for

warehousing or cleared from a warehouse; and

(b) prohibiting or imposing restrictions or conditions on

the warehousing of dangerous goods or of goods

or classes of goods in respect of which any such

prohibition, restriction or condition is deemed

necessary for any reason.

104. Sale of goods on which warehouse dues in arrear - If

the warehouse dues on any warehoused goods are in arrear for 6

months or more, the goods may be sold by the Comptroller; but in

the case of a licensed warehouse this power of sale shall not be

exercised except at the request of the licensee.

105. Goods not to be removed without permission - (1)

Except as provided by this Act, no goods which are subject to the

control of the Customs shall be removed from any warehouse

except:

Customs Act 197756

(a) with the permission of the proper officer of Customs

after entry has been made and passed in respect

thereof; or

(b) in pursuance of a written permit granted by the

Comptroller in respect thereof.

(2) Every person who acts in contravention of this section

commits an offence and is liable to a fine not exceeding 10

penalty units or 3 times the value of the goods in respect of which

the offence is committed, whichever sum is the greater.

(3) Any goods removed in contravention of this section shall

be forfeited.

106. Temporary removal of warehoused goods - (1)

Subject to any regulations, the Comptroller may permit the taking

of warehoused goods out of the warehouse without payment of

duty for any temporary purpose, for such convenient time and in

such suitable quantities as the Comptroller may approve, if

sufficient security is taken for the return of the goods and payment

of duty thereon.

(2) So long as any goods so removed remain subject to the

control of the Customs they shall be deemed to be constructively

warehoused in the warehouse from which they were so removed,

and all the provisions of this Act shall continue to apply thereto

accordingly.

107. Liability of licensee for duty on missing goods - (1) In

this section the term "licensee" includes any person who was the

licensee of the warehouse at any time between the warehousing of

the goods and the payment of the duties thereon, and all such

persons shall be jointly and severally liable accordingly.

(2) If any dutiable goods are moved from a warehouse by any

person without the authority of the proper officer of Customs, or,

if any dutiable goods, after being warehoused, are not produced

by the licensee to the Comptroller or other proper officer on

demand made at the warehouse, and are not accounted for as

having been lawfully delivered from the warehouse, duty shall

thereupon become due and payable on those goods as if entered

for home consumption.

(3) The duty shall constitute a debt due to the Government by

the licensee and the importer, who shall be jointly and severally

Customs Act 1977 57

liable therefor, subject, however, to the provisions of this Act as to

refunds and remissions of duty.

Division 3 – Clearance of Warehoused Goods

108. Kinds of entry of warehoused goods - Warehoused

goods may at any time be entered by the importer in the

prescribed manner:

(a) for home consumption; or

(b) for export; or

109. Entry for home consumption - When entry for home

consumption has been made in respect of any warehoused goods

the person making the entry shall forthwith pay to the Comptroller

or other proper officer the duties, if any, payable thereon.

110. Entry for export - When any warehoused goods have

been entered for export the person making the entry shall

forthwith export the goods to a country outside Samoa in

accordance with the entry and with the provisions of this Act

relating to the exportation of goods.

111. Entry for removal - (1) When any warehoused goods

have been entered for removal for warehousing at any other

warehouse (either at the same or any other port or place) they

shall forthwith be removed in accordance with the entry, subject

to such conditions as may be prescribed, and with such security

for their transmission and for the payment of the duty thereon as

the Comptroller requires.

(2) On the arrival of the goods at the port or place of

destination they shall be entered and warehoused in accordance

with the entry for removal in the same manner and subject to the

same provisions, so far as they are applicable, as in the case of the

entry and warehousing of goods on the first importation thereof.

(3) Despite anything in section 65(5), warehoused goods so

removed may, with the permission of the Collector, be placed

directly in a warehouse on their arrival at the port or place of

destination.

Customs Act 197758

112. Constructive warehousing - If, after any goods have

been entered for warehousing either on importation or removal,

and before they have been actually warehoused, they are entered

for home consumption, exportation or removal, they shall be

considered as constructively warehoused and may be delivered

for home consumption, exportation or removal as if actually

warehoused.

113. Re-warehousing - (1) When any goods have remained

warehoused for 3 years (whether in the same or in different

warehouses) the owner of them shall thereupon either:

(a) enter them for home consumption; or

(b) enter them for export; or

(2) No goods shall be rewarehoused without the permission of

the Comptroller or other proper officer.

(3) Rewarehousing shall be effected as follows:

(a) an application for rewarehousing shall be made by

the owner to the Comptroller;

(b) the goods shall be examined by the Customs at the

expense of the applicant;

remission of duty, be paid on any goods found

deficient;

(d) a rewarehousing entry shall be made in the

prescribed form for the goods according to the

result of the examination; and

(e) on the passing of the entry a fresh account shall be

substituted for the last account, and this shall

complete the rewarehousing.

(4) When any goods have been rewarehoused this section

shall thereafter apply to them as if they had been then warehoused

for the first time.

(5) If in respect of any goods the owner acts in contravention

of any provision of this section, duty shall forthwith become due

and payable on those goods as if entered for home consumption,

and they may be sold by the Comptroller.

(6) In the application of this section to goods already

warehoused at the commencement of this Act, the period during

which they have been warehoused before the commencement of

this Act shall be included in computing the period of 3 years.

Customs Act 1977 59

Division 4 – Government Warehouses

114. Government warehouses - (1) The Minister may, by

notice in the Gazette, declare any building or other place in the

occupation of the Government and lawfully available for such use

to be a Government warehouse for the purposes of this Act.

(2) The Minister may in like manner declare that any

Government warehouse shall no longer continue to be such.

115. Charges in Government warehouses - Charges shall be

made and payable in respect of goods warehoused in any

Government warehouse according to the prescribed scale.

116. Duration of warehousing in Government warehouses

- If any goods warehoused in a Government warehouse are not

lawfully removed within 12 months or such other period after

warehousing may be prescribed, duty shall become due and

payable thereon as if entered for home consumption, and the

goods may be sold by the Comptroller.

117. Application of provisions as to licensed warehouses -

Government warehouses shall be wholly under the control of the

Customs, and shall be specially available for the examination of

goods and the storage of seized and unclaimed goods; but

otherwise all the provisions of this Act relating to warehouses, so

far as they are practicable, shall apply to Government warehouses.

Division 5 – Special Provisions as to Manufacturing

Warehouses

118. Licensing of manufacturing warehouses - The

Minister may license any building or part of a building (whether

situated in a port of entry or elsewhere) as a manufacturing

warehouse under this Act in which warehoused goods under the

control of the Customs may be utilised in the manufacture of any

article in which spirit is a necessary ingredient, or in the

manufacture of any other goods which are permitted by

regulations under this Act to be produced in a manufacturing

warehouse.

119. Provisions as to licensed warehouses to be applicable

- Save so far as in this Act expressly provided, all the provisions

Customs Act 197760

of this Act relating to warehouses shall apply to manufacturing

warehouses.

120. Penalties for wrongful use of manufacturing

warehouse - If the licensee of any manufacturing warehouse acts

in contravention of any provision of any regulation made in

relation thereto, or of any provision of his or her licence or of the

directions of the Comptroller, he or she commits an offence and is

liable to a fine not exceeding 20 penalty units.

PART VI

DUTIES

Division 1 – Import Duties

121. Imposition of import duties - Subject to the other

provisions of this Act, Customs import duties shall be levied,

collected and paid in accordance with the Customs Tariff, on all

goods imported into Samoa or entered therein for home

consumption after the commencement of this Act.

Division 2 – Duties of Excise

122. Imposition of duties on goods produced in

manufacturing warehouses - (1) In respect of all goods

manufactured in a manufacturing warehouse there shall be levied,

collected, and paid the same duties, if any, as if the goods had

been imported goods.

(2) When the duty applicable to any goods pursuant to

subsection (1) is an ad valorem duty, the value of goods for the

purposes of such duty shall be determined in the prescribed

manner.

(3) This section shall apply to all goods entered for home

consumption after the commencement of this Act, although

manufactured before its commencement.

Division 3 – Valuation of Goods

123. Value for duty - (1) The means for which the value of

goods is to be determined for the purposes of the Customs Tariff

shall be prescribed by regulations.

Customs Act 1977 61

(2) The normal price of any imported goods shall be

determined on the following assumptions:

(a) that the goods are treated as having been delivered to

the buyer at the port or place of importation; and

(b) that the seller will bear freight, insurance,

commission and all other costs, charges and

expenses incidental to the sale and the delivery

of the goods at that port or place; but

Samoa.

(3) Despite anything in subsection (1), where for the purposes

of any entry the value of any goods for purposes of duty is

required to be shown or declared, that amount shall be shown or

declared, if it is not a whole number of tala, at the nearest tala,

and, if it is a number of tala and 50 sene exactly, at the tala next

below the amount.

(4) If it is proved to the satisfaction of the Collector that any

drawback of import duty or excise duty has been paid or allowed

on any parts, materials or ingredients used in making any goods or

that any import duty or excise duty has been actually paid on the

goods in the country from which they were exported or would

have been payable on them in the country if they had been there

entered for home consumption instead of being exported

therefrom, the amount of that duty or drawback shall be deducted

from the value of the goods for purposes of duty as determined in

accordance with the foregoing provisions of this section.

124. “Invoice” defined - In this Act the term “invoice” means

in relation to any imported goods, the original invoices, bills of

lading, bills of parcels, policies of insurance, letters and other

documents showing the value of the goods at the place at which

they were purchased, together with the freight, insurance and

other charges on the goods.

125. Production of invoice and declaration - (1) On the first

entry (other than an entry for removal) of any goods, the importer

or the importer’s agent shall produce to the Comptroller or other

proper officer the invoice (as defined in section 124) for those

goods, and make, and deliver to the Comptroller or other proper

officer, a declaration in the prescribed form verifying that invoice,

Customs Act 197762

and setting out the true value for duty purposes of the goods and

such other particulars as may be prescribed.

(2) Unless the Comptroller otherwise directs in relation to any

class or classes of goods or transactions, the Comptroller or other

proper officer shall retain the invoice so produced, or a legible

copy thereof made by carbon or other duplicating process by or

on behalf of the seller or consignor of the goods.

(3) If any failure to produce the invoice as required by this

section is accounted for to the satisfaction of the Comptroller or

other proper officer, proof of its contents by a copy or otherwise

may be received in lieu of its production.

126. Blank invoices - If any person has in his or her

possession, without reasonable excuse, any blank or partly blank

invoice forms, capable of being filled up and used as an invoice in

such manner as to be likely to deceive any officer of the Customs,

he or she commits an offence and is liable to a fine not exceeding

20 penalty units.

127. Valuation of goods by Comptroller - (1) Subject to the

provisions of this section, the amount of the invoice may be

accepted by the Comptroller as sufficient proof of the value of the

goods for purposes of duty, and the Comptroller may value the

goods and assess the duty accordingly.

(2) If the importer satisfies the Comptroller that the value of

the goods for purposes of duty is less than the value as shown by

the invoice, the Comptroller shall value the goods at the lower

sum accordingly, and shall assess the duty on that value.

(3) If the Comptroller has reason to suspect that the value of

the goods for purpose of duty is higher than the amount of the

invoice, the Comptroller may value the goods at such higher sum

as the Comptroller thinks proper, and assess the duty accordingly.

(4) Every valuation made by the Comptroller under this Part

(whether in accordance with the invoice or not) shall be taken to

be correct, and duty shall be payable in accordance therewith,

unless, on appeal to the Minister under section 128, or in

proceedings taken under this Act in a Court of competent

jurisdiction, a different amount is proved to be the correct value of

the goods for the purpose of ad valorem duty.

Customs Act 1977 63

128. Appeal to Minister from valuation - (1) From any

valuation made by the Comptroller under this Part (whether in

accordance with the invoice or not) the importer may, if he or she

thinks fit, appeal to the Minister.

(2) Notice of appeal under this section shall be given in

writing to the Comptroller within 14 days after the assessment of

duty, or within such further time as may be allowed by the

Comptroller, and while the goods still remain subject to the

control of the Customs.

(3) On any such appeal the Minister shall, by himself or

herself or his or her lawful delegate, after giving a reasonable

opportunity to the appellant to be heard, determine the true value

of the goods for purposes of duty, and the Minister’s decision on

all questions of fact shall be final, except in the case of fraud.

(4) The Minister may delegate the power of hearing and

determining any such appeal to any person or persons, whether

officers of the Customs or not, but otherwise all the provisions of

this Act as to the delegation of powers by the Minister shall apply

to any delegation under this section.

(5) On any such appeal the burden of proving the true value of

the goods shall be upon the appellant.

(6) If any such appeal is unsuccessful, the reasonable costs

incurred by the Customs in the appeal as fixed by the Minister or

the Minister’s delegate, in accordance with regulations (if any)

made in that behalf, shall be added to the duty, and shall be paid

by the appellant accordingly.

(7) If any such appeal is successful the reasonable costs

incurred by the appellant in the appeal as fixed by the Minister or

the Minister’s delegate, in accordance with regulations (if any)

made in that behalf, shall be refunded to the appellant, out of

money appropriated by Parliament for that purpose.

(8) If no appeal is so made to the Minister, the other

provisions of this Act as to the recovery and refund of duty shall

apply as if no such right of appeal had existed.

129. Invoices in foreign currency - If the invoice shows the

value of goods in any currency other than that in force in Samoa

the value in Samoa currency shall be ascertained according to the

rate of exchange fixed by the Head of State by notice published in

the Gazette under section 4 of the Currency and Exchange

Control Ordinance 1961, and if not so fixed then as declared by

Customs Act 197764

the Minister. In any such case the Minister may fix the rate of

exchange by reference to the current selling rate of the Bank of

Samoa.

130. Country of export where goods pass through

intermediate country - (1) Goods exported to Samoa from any

country but passing through another country on their voyage to

Samoa (whether transhipped in that other country or not) shall be

valued for duty as if they were imported directly from the first-

mentioned country.

(2) The determination of the Comptroller as to the true

country of export in any such case shall in every Court or judicial

proceeding be taken to be correct unless the contrary is proved.

131. Repealed by section 5 of the Appropriation Act 1983.

132. Repealed by section 2 of the Customs Amendment Act

2010, No. 2.

133. Government's right of compulsory purchase - (1) For

the protection of the revenue against the undervaluation of goods

subject to ad valorem duty, any goods of which entry is made

may, at any time while they remain subject to the control of the

Customs, be taken by the Government at a price equal to their

declared value for duty purposes, with the addition of such

charges for other matters incidental to their importation as the

Comptroller thinks reasonable, and with the addition of any duties

already paid thereon.

(2) The aforesaid right of taking goods shall be exercised only

by the Minister, and the taking of the goods shall be deemed to

have been effected as soon as a warrant for their taking has been

signed by the Minister.

(3) On the signing of the warrant the goods shall become the

property of the Government, and shall be sold by the Comptroller,

and the proceeds of such sale shall be accounted for as Customs

revenue.

(4) The price payable by the Government for the goods so

taken shall be charged on the Treasury Fund and be statutory

expenditure, and may be paid accordingly to the person making

the entry.

Customs Act 1977 65

(5) This section shall not be so construed as to restrict or take

away any other powers possessed by the Customs in respect of the

goods or any liability of the importer or any other person in

respect of any offence committed in respect of the goods.

Division 4 – Origin of Imported Goods

134. Provisions for determining country of origin - (1)

Without limiting the power to make regulations conferred by

section 279, the Head of State may, by Order, make regulations

prescribing:

(a) the classes of goods that are deemed for the purposes

of the Customs Acts to be the produce or

manufacture of any country; and

(b) the conditions to be fulfilled before any goods are

deemed to be the produce or manufacture of any

particular country.

(2) In respect of fish, whales, or other natural produce of the

sea, or goods produced or manufactured wholly or partly

therefrom at sea, anything done by or on board a ship belonging

to any country shall be deemed for the purposes of this Act to

have been done in that country, and any such produce of the sea

or goods so produced or manufactured therefrom at sea, if brought

direct to Samoa, shall be deemed to be imported into Samoa from

that country.

(3) If any question arises as to the country to which any ship

belongs for the purposes of subsection (2), the question shall be

determined by the Minister, whose decision shall be final.

135. Importer to state country of origin on entry - On

making entry of any goods the importer or the importer’s agent

shall state to the best of his or her knowledge, information, and

belief the country of which the goods are the produce or

manufacture, and shall satisfy the Collector of the truth of such

statement, by declaration or otherwise, in the prescribed form.

136. Conditions precedent to entry of goods at preferential

rates - (1) Despite anything in section 121 or section 122 or

elsewhere in the Customs Acts, the duty (if any) payable under

the Customs Tariff shall be paid on all goods imported into

Customs Act 197766

Samoa or entered therein for home consumption unless the

following provisions of this section are complied with.

(2) Where it is claimed in respect of any goods that they are

entitled under this Act or any other Act or authority to be entered

free of duty or at any rate of duty lower than that set forth in the

Customs Tariff in respect of such goods, they shall not be so

entered unless, in verification of such claim, there is produced to

the Collector, in addition to an invoice of the goods, a certificate

of origin thereof in the prescribed form, signed by the supplier or

consignor.

(3) No such invoice as is referred to in subsection (2) shall

relate to any goods other than those to which the certificate

mentioned therein refers.

(4) The certificate referred to in subsection (2) in respect of

any goods shall be produced to the Collector at the time of

making entry for those goods, or within such period thereafter as

the Collector may allow.

(5) An extension of time under subsection (4) shall be granted

on such conditions as to security for payment of duty, or as to

payment of penalties, or otherwise, as may be prescribed, and on

such further conditions (if any) as the Minister may in any case

direct.

(6) In the case of goods sent by post or by airfreight or in such

other cases (if any) as may be prescribed, or with the consent of

the Minister in any other case, the Collector may dispense with

any certificate required by this section if evidence, satisfactory to

the Collector, is produced that the goods, if entered free of duty or

at any rate of duty lower than that set forth in the Customs Tariff

in respect of such goods, are entitled to be so entered pursuant to

this Act.

137. Goods subject to forfeiture in case of false declaration

- If the Collector has reason to believe that any goods referred to

in any statement, declaration, invoice, or certificate under section

135 or section 136 are not the produce or manufacture of the

country mentioned in the statement, declaration, invoice or

certificate, the Collector may detain them for examination; and if

the statement, declaration, invoice, or certificate is false the goods

shall be forfeited.

Division 5 – Assessment and Recovery of Duty

Customs Act 1977 67

138. Duty on imported goods a Government debt - (1) The

duty on any imported goods shall, immediately on their

importation, constitute a debt owing to the Government.

(2) Such debt shall be owing by the importer of the goods,

and, if there are several importers (whether at or at any time after

the time of importation), then jointly and severally by all of them.

(3) Subject to any special provisions made by this Act in that

behalf, such debt shall become due and payable so soon as entry

of the goods for home consumption has been made, or the goods

have been wrongfully landed or otherwise wrongfully dealt with

without having been entered for home consumption, or any other

offence against this Act has been committed in respect of them.

(4) Such debt shall be recoverable by action at the suit of the

Comptroller, on behalf of the Government.

(5) The right to recover duty as a debt due to the Government

shall not be affected by the fact that the goods have ceased to be

subject to the control of the Customs, or that a bond or other

security has been given for the payment of duty, or that no proper

assessment of duty has been made in due course under this Act, or

that a deficient assessment of duty has been made.

139. Duty on goods produced in manufacturing warehouse

a Government debt - (1) The duty on any goods manufactured in

a manufacturing warehouse shall immediately on their

manufacture, constitute a debt owing to the Government.

(2) Such debt shall be owing by the person who is the licensee

of the warehouse at the time when the goods are manufactured,

and by a person who thereafter becomes the licensee of that

warehouse or the owner of the goods at any time before the duty

has been fully paid; and all such persons shall be jointly and

severally liable for the duty.

(3) Section 138(3), (4) and (5) shall extend and apply to the

duty referred to in this section.

140. Duty a charge on goods - (1) The duty on any goods

shall constitute a charge on those goods until fully paid.

(2) If any duty so charged on any goods is due and unpaid, the

Comptroller may take possession of the goods, and sell the same

or any part thereof in satisfaction or part satisfaction of the charge.

Customs Act 197768

141. Delivery of goods subject to duty - (1) Except as

otherwise provided in this Act, or in such cases as may be

approved by the Comptroller, and subject to such securities as the

Comptroller may require, no person shall be entitled to obtain

delivery of any goods from the control of Customs until the sum

demanded by the Comptroller or other proper officer of Customs

by way of duty on goods has been paid in full.

(2) No action or other proceeding shall be instituted against

the Government or the Minister or any officer of Customs in

respect of the detention of any such goods during any period

before the payment of the full sum so demanded.

(3) In any case where the Minister considers that undue

hardship would result from the payment of duty as required by

this section, the Minister may, subject to such conditions as the

Minister may think fit to impose, direct the Comptroller to deliver

the goods from Customs control and to accept payment of duty by

installments over a specified period.

142. Payment of duty by 1 person not to affect liability of

other persons - The liability of any person under any provision of

this Act for the payment of duty on any goods shall not be

extinguished or affected by the payment of the duty by any other

person who may be liable for it under any other provision,

whether or not the duty so paid has been refunded.

143. Incidence of altered duties - (1) In this section the term

“alteration of the law” includes any variation which in any

manner takes place at any time or periodically in the liability of

goods to duty or in the rate of duty to which they are liable.

(2) In the case of any alteration in the law relating to the

liability of any goods to duty or the rate of duty to which any

goods are liable, such liability or rate shall, except where

otherwise expressly provided, be determined:

(a) in the case of goods warehoused or goods produced

in a manufacturing warehouse (whether before or

after such alteration in the law) by the law in

force at the time when the goods are entered for

home consumption.

(b) in the case of all other goods, by the law in force at

the time of importation or by the law in force at

the time at which the goods are thereafter entered

Customs Act 1977 69

for home consumption, whichever is the more

favorable to the importer.

144. Effect of alteration of duties on agreements of sale -

(1) If, after any agreement is made, whether in Samoa or

elsewhere, for the sale of goods, any alteration takes place in the

law relating to the liability of the goods to duty or in the rate or

amount of duty, then, in the absence of express written provision

to the contrary, the agreement shall be deemed to be modified as

follows:

(a) if the alteration is a new or increased duty, the seller,

after payment thereof, may add to the agreed

price the difference between the amount of duty

that he or she would have paid had the alteration

not been made and the amount of duty actually

paid;

(b) if the alteration is a reduction of duty, the buyer may

deduct from the agreed price the difference

between the amount of duty which the seller

would have paid had the alteration not been

made and the amount of duty actually paid;

may deduct from the agreed price the duty which

the seller would have paid had the alteration not

been made.

(2) When any such alteration of duties takes place so as to

operate retrospectively from any date this section shall also apply

retrospectively in like manner as from the same date.

(3) Any money paid by a buyer to a seller in excess of the

amount payable under this section may be recovered from the

seller as money paid by mistake, whether the error was 1 of fact

or law.

(4) This section shall extend and apply to any alteration of the

Customs Tariff by authority of the Head of State or by any other

lawful authority.

145. Assessment of duty in particular cases - (1) When

duties are imposed according to a specified quantity, weight, size

or value, the duties shall be charged proportionately on any

greater or smaller quantity, weight, size or value.

Customs Act 197770

(2) Whenever goods are imported in packages purporting or

reputed to be of a size, weight or quantity greater than their actual

size, weight or quantity, duty shall be assessed and payable

according to such first-mentioned, size, weight and quantity.

(3) Subject to the provisions of the Customs Tariff, for the

purposes of assessing duty on spirits:

(a) the strength of any spirits shall be ascertained in the

prescribed manner; and

(b) if on entry for home consumption it is so ascertained

that the strength of any spirits has increased or

diminished by natural process of change while

they were subject to the control of the Customs,

duty shall be payable in accordance with the

strength as so increased or diminished.

146. Alteration of goods - In such cases and under such

conditions and restrictions as may be permitted by the

Comptroller, imported goods may be so altered as to fall under

another heading of the Customs Tariff, and the liability of such

goods to duty shall be determined accordingly, and a refund or

remission of duty shall be made or allowed as the case may

require, and a refund if required shall be charged on the Treasury

Fund and be statutory expenditure.

147. Minimum duty collectable - Without limiting the power

to make regulations conferred by section 279, regulations made

under that section may prescribe the minimum amount of duty

that need be collected on any goods; and any goods on which the

duty if assessed under this Act would be less than the minimum so

prescribed may, if the Comptroller thinks fit, be admitted free of

duty.

148. Essences and other preparations - (1) Duty shall be

charged on all essences, condensations, concentrations or

preparations of dutiable goods according to the quantity or

equivalent of dutiable goods into which such essences,

condensations, concentrations or preparations can be converted

pursuant to a standard to be prescribed.

(2) In default of any such prescription, or so far as it does not

extend, duty shall be chargeable as if this section was not in force.

Customs Act 1977 71

149. Reimportation of products of Samoa or duty paid

samples - Goods being the produce or manufacture of Samoa, or

samples of duty-paid goods sent out of Samoa, may, in such cases

and subject to such conditions as may be prescribed, be

reimported or brought back to Samoa without payment of duty.

150. Reimportation of goods temporarily exported - In

such cases, and under such conditions as may be prescribed,

goods temporarily exported from Samoa for the purpose of repair

or for any other prescribed purpose may, on reimportation into

Samoa at any time within 5 years after the exportation thereof, be

admitted either free of duty or at such duty as is determined by the

Minister, not exceeding the duty which would be payable thereon

if imported for the first time.

151. Duty on goods of Government - This Act shall bind the

Government.

152. Power of Head of State to suspend excise duties on

goods supplied to certain organisations and their members -

(1) The Head of State may, by order, suspend any excise duty in

respect of any goods or classes of goods manufactured in Samoa

and:

(a) supplied solely for the use of such organisations,

expeditions or other bodies as may be approved

by the Minister and as may be established or

temporarily based in Samoa consequent on any

agreement or arrangement entered into by or on

behalf of the Government with the Government

of any other country or with any international or

Commonwealth organisation or agency; or

(b) supplied solely for the use of persons temporarily

resident in Samoa for the purpose of serving as

members of any such approved organisation,

expedition or other body.

(2) In respect of any goods or class of goods to which any

order made for the purposes of this section relates, the

Comptroller may at any time impose such conditions as he or she

thinks fit.

Customs Act 197772

153. Samples of goods under control of Customs - Small

samples of the bulk of any goods subject to the control of the

Customs may, subject to such conditions as may be prescribed, be

delivered free of duty.

154. Duties on wrecked goods - (1) Subject to the provisions

of any law in force relating to shipping and seamen or the control

of harbours or ports or the territorial waters of Samoa, all goods

derelict, flotsam, or jetsam, or landed, saved, or coming ashore

from any wreck, shall be chargeable with duty as if imported in

the ordinary course, and entry thereof shall be forthwith made at

the nearest port by the owner or person entitled thereto or having

possession thereof; and all the provisions of this Act, so far as

they are applicable, shall apply accordingly.

(2) If default is made in making such entry, duty shall become

due and payable in the same manner as if the goods had been

entered for home consumption.

155. Liability of owners of ships or aircraft for duty on

missing goods - (1) If any cargo or ship's stores are smuggled into

or unlawfully landed in Samoa from any ship or aircraft, being

within the territorial limits of Samoa or elsewhere, the owner and

master of the ship or the owner and the pilot in command of the

aircraft, as the case may be, shall (in addition to the liability of

any other person) be jointly and severally liable for the payment

of the duty on such cargo or stores, as if imported by them and

entered for home consumption.

(2) The Comptroller may demand from the owner or master of

any ship, or the owner or pilot in command of any aircraft, at any

port payment of any sum which he or she believes or suspects to

be owing under subsection (1).

(3) So long as any sum so demanded by the Comptroller

remains unpaid, the ship or aircraft shall not be entitled to a

certificate of clearance.

(4) In all proceedings for the recovery of duty under this

section, or for a refund of duty paid under this section, the sum so

demanded by the Comptroller shall be presumed to be due and

payable until the contrary is proved.

Division 6 – Refunds and Remissions of Duty

Customs Act 1977 73

156. Proceedings for refund of duty paid in error - (1) At

any time within 1 year after the payment of any sum by way of

duty the person by whom payment was so made may institute

proceedings against the Comptroller for a refund of such duty or

of any part thereof, on the ground that the duty was not lawfully

chargeable or was charged in excess, and whether the error

alleged is one of fact or of law.

(2) Nothing in this section shall be so construed as to entitle

any person to take proceedings for a refund of duty on any ground

on which the determination of the Comptroller, or the Minister, is

made final by this Act.

157. Comptroller may refund duty paid in error - (1) If it

is held in such proceedings, or if the Comptroller is otherwise

satisfied on application made within 3 years of payment of any

duty, that duty has been paid in error, whether of law or fact, a

refund of that duty shall be charged on the Treasury Fund and be

statutory expenditure, and may be paid accordingly.

(2) If in any case, after any agreement is made, whether in

Samoa or elsewhere, for the sale of goods, the Comptroller has

authority to make a refund, in respect of such goods, the

Comptroller may, before making the refund, require the

production of evidence to his or her satisfaction that the importer

has remitted to the buyer of the goods the amount of the refund.

(3) This section shall extend and apply to duties paid in error,

before the commencement of this Act.

158. Comptroller may refund duty on forfeited goods - (1)

When any duty has been paid on any goods that are condemned or

deemed to be condemned under Part XII, the Comptroller in his

or her discretion may pay to any person appearing to the

Comptroller to be entitled thereto a sum equal to the amount of

that duty:

(a) at any time within 3 years after seizure of the goods;

(b) at any later time, on an application made within such

3 years:

PROVIDED THAT such sum shall not exceed the amount that

would be available for payment of duty under section 198(e).

(2) This section shall extend and apply to duty paid before or

after the passing of this Act.

Customs Act 197774

159. Refund or remission of duty on damaged and faulty

goods - Whenever the Comptroller is satisfied that imported

goods:

(a) have been damaged or have deteriorated in condition

before importation; or

(b) are found, either before delivery from the control of

the Customs or within such period after such

delivery as may be prescribed, to be of faulty

manufacture; or

after importation and while still subject to the

control of the Customs without the wilful act or

the negligence of the importer or of the licensee

of any warehouse in which they have been

warehoused or of any servant of the importer or

licensee, the importer shall be entitled to a

remission or refund of duty on those goods to

such extent and subject to such conditions and

exceptions as may be prescribed, and any such

refund shall be charged on the Treasury Fund

and be statutory expenditure.

160. Remission of duty on warehoused goods diminished

in value - (1) When any imported goods have been warehoused

for not less than 2 years and the Comptroller is satisfied that,

while so warehoused, they have diminished in value otherwise

than by reason of damage or deterioration in condition, the

Comptroller may, in such case and to such extent as may be

prescribed, allow to the importer a remission of duty on those

goods:

PROVIDED THAT, with the approval of the Minister in any

case, the Comptroller may allow a remission of duty under this

section in respect of any warehoused goods, despite that they have

been warehoused for less than 2 years.

(2) In the application of this section to goods already

warehoused at the commencement of this Act, the period during

which they have been warehoused before the commencement of

this Act shall be included in computing the period of 2 years.

161. Remission or refund of duty on goods destroyed,

pillaged or lost - (1) If the Comptroller is satisfied that any

Customs Act 1977 75

goods, at any time after their importation and while still subject to

the control of the Customs, have been destroyed, pillaged or lost

without the wilful act or the negligence of the importer or the

licensee of any warehouse in which they have been warehoused

or of any servant of the importer or licensee, the importer shall,

subject to any prescribed exceptions, restrictions or conditions, be

entitled to a remission or refund of the duty on the goods, and any

such refund shall be charged on the Treasury Fund and be

statutory expenditure.

(2) Except where an importer is entitled to a remission or

refund of duty under subsection (1), duty on all goods destroyed,

pillaged or lost after importation and while still subject to the

control of the Customs shall be due and payable by the importer

as if the goods had been entered by him or her for home

consumption on their importation.

(3) When any goods have diminished in quantity or weight

they shall, to the extent of that diminution, be deemed to have

been lost within the meaning of this section.

(4) All goods specified in the inward report or manifest of any

ship or aircraft or in any invoice produced in relation to any entry

shall be presumed to have been actually imported unless the

contrary is proved.

162. Remission or refund of duty on goods produced in

manufacturing warehouse - Sections 159, 160 and 161 shall

extend and apply, with all necessary modifications, to goods

manufactured in a manufacturing warehouse, as if the

manufacture of those goods were their importation, and as if the

licensee of the warehouse or the owner of the goods were the

importer of the goods so manufactured.

163. Remission of duty on goods not worth the duty - The

Comptroller may cause any dutiable goods which are subject to

the control of the Customs and which are not, in the opinion of the

Comptroller, worth the duty payable on them to be destroyed or

otherwise dealt with as the Minister directs, and may remit the

duty.

163A. Exemption from duty – (1) Subject to subsections (2)

and (3), exemption from duty may be granted for approved goods

imported into Samoa in respect of a qualifying project.

Customs Act 197776

(2) Exemption from duty may only be granted in accordance

with criteria prescribed in regulations.

(3) Exemption from duty may be granted in whole or in part

in such circumstances and subject to such conditions and

restrictions as are prescribed, being circumstances and conditions

and restrictions that relate to goods generally or to goods included

in a class of goods.

(4) Regulations made under subsections (2) and (3) may

provide for the forfeiture of goods to the Government and for the

creation of offences punishable by a fine of up to 500 penalty

units or imprisonment for 1 year, or both.

(5) In this section, unless the context otherwise requires:

“approved goods” means goods used in relation to a

qualifying project where the goods have been approved

for the purposes of this section by the Chief Executive

Officer of the Ministry of Finance in accordance with

criteria prescribed in regulations;

“qualifying project” means a hotel or other development

approved by the Minister of Finance, acting on the

advice of Cabinet in accordance with criteria prescribed

in regulations.

164. Duty on goods temporarily imported - (1) In such

cases and on such conditions as may be prescribed, the duty

payable on any goods may be secured by way of deposit of

money or, in such cases as may be approved by the Comptroller,

by such other security as is provided for in this Act, and the

Comptroller may on receipt of such security deliver the goods

from the control of the Customs.

(2) Subject to subsection (3) and to such conditions as may be

prescribed, the deposit so made shall be charged on the Treasury

Fund and be statutory expenditure and be returned to the person

by whom it was made, or, as the case may require, the security

shall be released, if:

(a) the goods, being goods imported to be used

temporarily in Samoa for industrial or

commercial purposes, are exported within such

period as the Minister may in any particular case

determine; or

(b) the goods, not being goods to which paragraph (a)

applies, are exported:

Customs Act 1977 77

(i) within the prescribed period, not exceeding 12

months from the date of their landing; or

(ii) in cases where the Comptroller is satisfied

that the importer is prevented by force

majeure from exporting the goods within

the prescribed period, then within such

extended period as the Comptroller may

permit; or

accidentally destroyed at any time within the

period so determined, prescribed or extended.

(3) Where in any case to which subsection (2) applies:

(a) goods imported to be used temporarily in Samoa for

industrial or commercial purposes are exported

within the period determined by the Minister as

aforesaid; or

(b) any other goods being goods on which, in the

opinion of the Minister, duty should be paid, are

exported within the prescribed period or within

such extended period as aforesaid; or

been accidentally destroyed within the period so

determined or, as the case may be, such

prescribed or extended period as aforesaid, duty

shall be paid in respect thereof on the amount by

which the value of the goods for duty, as

assessed by the Comptroller, at the time of their

exportation or destruction is less than their value

for duty, as ascertained in accordance with the

Customs Acts, at the time of their importation.

(4) Where the Comptroller is satisfied that any goods have

been shipped for export, or where any goods have been packed,

for export, into a bulk cargo container in a Customs container

base and the container has been secured to the satisfaction of the

Comptroller, he or she may for the purposes of this section, if he

or she thinks fit, treat them as having been exported.

(5) If at the expiry of the period so determined, prescribed or

extended any security has not been dealt with in accordance with

subsection (2):

(a) any duty so secured by way of deposit of money

shall be dealt with as Customs revenue; and

Customs Act 197778

(b) any duty otherwise secured under this section shall

be paid to the Comptroller by the importer within

14 days after the expiry of that period, and on

such payment the security shall be released.

165. Recovery of duty refunded in error - All money

refunded by the Customs in error, whether of fact or law, shall be

recoverable by action at the suit of the Comptroller on behalf of

the Government at any time within 3 years after the date of its

payment, or without limit of time if the refund has been obtained

by fraud.

Division 7 – Drawbacks

166. Drawbacks of duty on goods exported - (1) Drawbacks

of duty on goods imported into Samoa or produced in any

manufacturing warehouse (whether before or after the

commencement of this Act) may be allowed:

(a) on the export of the goods; or

(b) in respect of such imported or manufactured goods

as are wrought into or attached to exported

goods; or

except fuel or plant equipment, as are consumed

in the manufacture or production of exported

goods.

(2) Drawbacks under this section shall be allowed in such

cases, to such amount, on such conditions, and with such

restrictions as may be prescribed.

(3) Where the Comptroller is satisfied that any goods have

been shipped for export, or where any goods have been packed,

for export, into a bulk cargo container in a Customs containerbase

and the container has been secured to the satisfaction of the

Comptroller, he or she may for the purposes of this section, if he

or she thinks fit, treat them as having been exported.

(4) Any drawback so allowed shall be charged on the

Treasury Fund and be statutory expenditure.

166A. Repealed by the Customs Amendment Act 2007.

Customs Act 1977 79

167. Entry for exportation under drawback - (1) Before

any goods are shipped or waterborne to be shipped for exportation

under drawback the exporter shall:

(a) make entry therefor in the prescribed form and

manner; and

(b) produce the goods for examination by the Customs.

(2) The making of any such entry shall be deemed to be the

making of a claim for drawback, and the goods shall forthwith

become subject to the control of the Customs accordingly.

(3) If any goods are shipped or waterborne to be shipped for

exportation before entry has been duly made and passed under

this section, the right of drawback on those goods shall be

forfeited

168. Reimportation of goods exported under drawback -

(1) Except in such cases and under and subject to such restrictions

and conditions as may be prescribed, no goods shipped for export

under drawback shall at any time thereafter be reimported into

Samoa.

(2) If any goods are reimported in contravention of this

section, they shall be forfeited, and the importer on any person

knowingly concerned in any such reimportation commits an

offence and is liable to a fine not exceeding 2 penalty units.

PART VII

METHYLATED SPIRIT

169. Interpretation - In this Part of this Act:

“methylated spirit” means any spirit which is mixed with

methyl alcohol or with wood naphtha, or to which any

other substance has been added which has the like effect

as methyl alcohol or wood naphtha, in rendering spirit

unsuitable for human consumption; and includes any

spirit from which methyl alcohol, wood naphtha, or such

other substance has been unlawfully removed; and also

includes all spirit, whether imported or made in Samoa,

which has been entered for home consumption as

methylated spirit;

“to purify”, in relation to methylated spirit, means:

(a) to deodorise, rectify or distil it, either wholly or

partially;

Customs Act 197780

(b) to abstract from it, either wholly or partially, any

substance which has been added to it for the

purpose of methylating it; or

disguising its odor or taste, or any substance

whereby it may be rendered fit for use as a toilet

preparation, perfume, food or drink, or as an

ingredient in any toilet preparation, perfume,

food or drink.

170. Wrongful use of methylated spirit - Except so far as is

otherwise provided by regulations, a person commits an offence

against this Part who:

(a) uses methylated spirit as an ingredient in any

perfume, toilet preparation, flavouring essence or

tincture, or in any medicine, whether for internal

or external application; or

(b) sells any such article knowing it to contain

methylated spirit.

171. Purifying methylated spirit - A person commits an

offence against this Part who:

(a) purifies or attempt to purify; or

(b) is in any way concerned in purifying or attempting to

purify, any methylated spirit for any purpose

whatever.

172. Selling purified methylated spirit - A person commits

an offence against this Part who knowingly sells or has in his or

her possession any methylated spirit which has been purified in

breach of this Act.

173. Purchase of samples - If any officer of Customs applies

to purchase in any ship, store, factory or place any spirit or any

compound which he or she thinks may contain spirit and offers a

reasonable price for the quantity he or she requires and selects, not

being a greater quantity than is reasonably requisite for the

purpose of analysis, and the owner or the person having the

custody of the spirit or compound refuses to sell it to that officer,

or refuses to permit him or her to examine the contents of any

Customs Act 1977 81

vessel for the purpose of such selection, such owner or person

commits an offence against this Part.

174. Method of dealing with samples - Where pursuant to

section 173 any officer purchases any spirit, or any compound

which the officer thinks may contain spirit, the officer shall,

forthwith after the purchase has been completed, inform the

owner or the person having the custody of the goods of his or her

intention to have the sample so purchased analysed, and shall

offer to divide the sample into 3 parts, each to be then and there

marked and sealed; and shall, if so required, so divide the sample,

mark and seal the parts, and deliver 1 part to the owner or the

person having the custody of the goods.

175. Comptroller may refuse delivery of methylated spirit

- The Comptroller may refuse to permit the delivery from the

control of the Customs of any spirit entered as methylated spirit, if

it does not in his or her opinion conform to the standard for spirit

methylated within Samoa; or may require any spirit so entered to

be subjected, before delivery, to such further methylation as he or

she deems necessary, in default of which the spirit shall be

forfeited if not exported within such time as he or she directs.

176. Penalties - A person who commits any offence against

this Part is liable to a fine not exceeding 20 penalty units; and all

methylated spirit found in his or her possession, and all vessels,

utensils, apparatus, implements and materials found in his or her

possession, which have been used or are intended for use in

breach of this Part, shall be forfeited.

177. Regulations as to methylated spirit - (1) Without

limiting the power to make regulations conferred by section 279,

the Head of State may make regulations for all or any of the

following purposes:

(a) regulating the methylation of spirit and the supply,

storage, removal, sale, delivery, receipt, use and

exportation of methylated spirit;

(b) prescribing the spirit that may be used and the

substances that may be mixed therewith, for

methylation;

Customs Act 197782

be used in methylating spirit;

(d) prescribing the manner in which account is to be

kept of the manufacture, purchase, sale and use

or other disposal, of methylated spirit;

(e) requiring persons desiring to use methylated spirit

for any special purpose to give security that such

spirit shall be used for that purpose only.

(2) Different regulations may be made under this section in

respect of different classes of methylated spirit or different

kinds of methylated spirit of any class.

PART VIII

POWERS OF OFFICERS OF CUSTOMS

178. Examination of goods under control of Customs -

Any officer may examine, weigh, analyse and test, or cause to be

examined, weighed, analysed or tested, any goods subject to the

control of the Customs, or any goods that he or she has reasonable

cause to suspect are subject to the control of Customs and may for

this purpose open or cause to be opened any packages in which

such goods are contained, or suspected by the officer to be

contained, and all expenses so incurred by the Customs shall be a

debt due to Government from the importer or the exporter or the

owner of the goods, as the case may be, and shall be recoverable

in the same manner as duty under this Act.

179. Examination of goods no longer under control of

Customs - (1) After any goods have ceased to be subject to the

control of the Customs Comptroller, if the Comptroller has reason

to suspect that any offence has been committed against the

Customs Acts in respect of those goods, may, by warrant under

the seal of the Customs, require any person who has or is

supposed to have possession or control of those goods to produce

them for inspection by the officers of Customs.

(2) Any officer may thereupon exercise in respect of the

goods all the powers conferred by section 178 in respect of goods

subject to the control of the Customs.

(3) If any person fails or refuses to produce any goods in

accordance with such a warrant, or obstructs an officer in the

exercise of his or her powers under this section, the person

Customs Act 1977 83

commits an offence and is liable to a fine not exceeding 20

penalty units, unless the person proves that he or she had not

possession or control of the goods or that he or she was otherwise

unable to comply with the warrant.

180. Boarding of ships and aircraft - (1) At any time while

any ship or aircraft is within the territorial limits of Samoa any

officer may board it.

(2) The Comptroller may station officers in any ship at any

time while it is within the limits of any port, and the master shall

provide suitable accommodation below decks and suitable and

sufficient food for those officers, and also means of safe access to

and egress from the ship in accordance with the requirements of

any such officer.

(3) If the master fails to comply with any of the provisions of

subsection (2), the master and the owner of the ship are each

guilty of an offence and are severally liable to a fine not

exceeding 10 penalty units for every day during which such

default has continued.

181. Searching of ships and aircraft - (1) Any officer may

search any ship or aircraft within the territorial limits of Samoa.

(2) In the exercise of this power of search an officer may, by

force if need be, enter every part of the ship or aircraft, and open

any package, locker or other place, and examine all goods found

on the ship or aircraft.

182. Boarding and searching Government ships and

aircraft - The powers conferred on officers by sections 180 and

181 shall extend to any ship or aircraft in the service of the

Government.

183. Firing on ships - The commander or officer in charge of

any Government ship, having hoisted and carrying the proper

ensign and pendant or the Customs flag, may, within the territorial

limits of Samoa, chase any ship which does not immediately

bring-to when signalled or required so to do, and may, after

having fired a gun as a signal, fire at or into the ship to compel her

or him to bring-to.

Customs Act 197784

184.Securing goods on ships and aircraft - (1) While any

ship or aircraft is within the territorial limits of Samoa, any officer

may secure any goods which are on board that ship or aircraft and

subject to the control of the Customs:

(a) by fastening hatchways or other openings into the

hold, and by locking up, sealing or marking the

goods, or otherwise as may be thought

necessary; or

(b) by the removal of the goods to a Government

warehouse or other place of security.

(2) If any fastening, lock, mark or seal so placed by an officer

upon any goods or upon any door, hatchway, opening or place on

any ship or aircraft is, except with the authority of an officer,

opened, altered, broken or erased by any person at any time while

the ship or aircraft is at any place or in the course of any voyage

of journey between any 2 places, within the territorial limits of

Samoa, the person so acting and the owner and master of the ship

or, as the case may be, the owner and pilot in command of the

aircraft, are each guilty of an offence and are severally liable to a

fine not exceeding 50 penalty units.

185. Patrolling sea coast and inspecting aerodromes - Any

officer and any person acting in his or her aid may at any time and

using such means of transport (if any) as the officer or, as the case

may be, the person considers appropriate:

(a) patrol upon and pass freely along and over any part

of the seashore or on the shores or banks of any

port, bay, harbour, lake, river, or other waters, or

over any part of the land, including any Customs

containerbase, examining places, wharves, and

transit building thereon, immediately adjoining

the seashore or such shores or banks, and on any

structures extending from the seashore or such

shores or banks; and

(b) enter and inspect any aerodrome and all examining

places, examining stations, and transit buildings

and goods therein, and may remain in any such

area to carry out investigations and to exercise

surveillance for the purposes of the detection of

offences against this Act and for these purposes

may use any visual aids.

Customs Act 1977 85

186. Mooring vessels of Customs - The officer in charge of

any boat or other vessel employed in the service of the Customs

may haul the boat or vessel upon any part of the seashore or of the

shores or banks or any port, bay, harbour, lake, river or other

waters, or upon any part of the land immediately adjoining such

seashore or such shores or banks as aforesaid, and may moor the

boat or vessel thereon.

187. Questioning persons - (1) An officer may question any

person who is on board any ship, boat or aircraft, or who has

within 48 hours landed from or got out of any ship, boat or

aircraft, as to whether he or she has or within the said period of 48

hours has had in his or her possession any dutiable, restricted,

uncustomed or forfeited goods.

(2) A person who, on being so questioned, refuses or fails to

answer any question so put to him or her, or to answer any such

question in writing if so required by the officer, or answers any

such question incorrectly, commits an offence and is liable to a

fine not exceeding 20 penalty units.

(3) Any dutiable, restricted or uncustomed goods found in the

possession of any such person shall be forfeited if, on being so

questioned, the person has denied or failed to disclose the

possession thereof.

(4) It is a defence to a charge under this section of answering

any such question incorrectly to prove that the accused did not

know, and had no reason to know, that the goods were in his or

her possession.

188. Searching persons and examining goods carried by

them - (1) If any officer of Customs or member of the Police has

reasonable cause to suspect that any person has unlawfully

secreted about his or her person any dutiable, restricted,

uncustomed or forfeited goods, he or she may detain and search

the person so suspected, and examine any goods found so

secreted, and for that purpose open any package found so

secreted.

(2) A person so detained may, before being searched, demand

to be taken before a District Court Judge, a Faamasino Fesoasoani

or the Comptroller.

Customs Act 197786

(3) The District Court Judge, Faamasino Fesoasoani or

Comptroller may order the person so detained to be searched, or

may discharge the person without search.

(4) A woman or girl may be detained as aforesaid but shall not

be searched except by a female searcher appointed by the

Comptroller, either generally or for the particular case.

(5) No person shall be searched under this section unless he or

she has been first informed of the right to be taken before a

District Court Judge, a Faamasino Fesoasoani or the Comptroller

as aforesaid.

(6) If any officer of Customs or member of the Police has

reasonable cause to suspect that any person is unlawfully

carrying, otherwise than by secreting about his or her person, any

dutiable, restricted, uncustomed or forfeited goods, he or she may

detain the person so suspected and examine any goods carried by

the person and may for that purpose open any package carried by

the person.

189. Searching vehicles or boats - If any officer of customs

or member of the Police has reasonable cause to suspect that any

dutiable, uncustomed, restricted or forfeited goods are contained

in any vehicle or boat, he or she may stop and search it.

190. Customs warrants - (1) The Minister may grant a

Customs warrant in the form in the Sixth Schedule under the seal

of the Customs to any officer.

(2) Any such warrant, unless sooner revoked by the Minister,

shall remain in force so long as the person to whom it has been so

granted remains an officer of Customs, whether in the same

capacity or not.

191. Entry and search under Customs warrant - (1)

Subject to subsection (2), any officer having with him or her a

Customs warrant granted under this Act may at any time in the

day or night and on any day of the week enter into, by force if

need be and search any house premises or place in which the

officer has reasonable cause to suspect that there are any

uncustomed goods or any goods subject to the control of the

Customs, or any goods unlawfully imported or any forfeited

goods, or any goods in respect of which any offence has been

committed against the Customs Acts, or any books or other

Customs Act 1977 87

documents relating to any such goods, or any books or other

documents containing information that may lead to the recovery

of any penalty or other money under the Customs Acts, and may

on any such entry break open and search any boxes, receptacles,

packages or places in which any such goods, books or documents

may be or may be supposed to be.

(2) On each occasion on which any officer proposes to use a

warrant for the purpose of this section the officer shall first obtain

the permission of the Comptroller, who shall not grant permission

unless the Comptroller is satisfied that such reasonable cause

exists.

(3) An officer so acting under a Customs warrant may take

with him or her and have the assistance of any member of the

Police and such other assistants as the officer thinks necessary.

(4) An officer so acting under a Customs warrant shall show

the warrant on demand to the occupier of the house, premises or

place which the officer so enters or proposes to enter.

(5) No officer or other person lawfully so entering in

pursuance of any such Customs warrant shall be deemed to be a

trespasser by relation by reason of any act done by him or her

after entry.

(6) When any entry has been so made, any officer of Customs

may make copies of or extracts from any such books or

documents as aforesaid; and in all Courts and in all proceedings

such copies or extracts, if certified by an officer under the seal of

the Customs, shall be received as evidence instead of the

originals.

(7) Every person who obstructs an officer of Customs or

member of the Police or other authorised person in the exercise of

any right of search or other right under this section or a Customs

warrant commits an offence and is liable to a fine not exceeding

50 penalty units or to imprisonment for a term not exceeding 3

months, or to both.

192. Use of aids by Customs officer - (1) In exercising any

power of search conferred by this Act, any officer of Customs or

any member of the Police may have with him or her and use for

the purposes of searching, any dog, or any mechanical, electrical,

or electronic device.

Customs Act 197788

(2) Nothing in this section shall apply to a search carried out

on residential premises except pursuant to a warrant under section

191.

193. Requisition to produce documents - (1) Whenever the

Comptroller has reasonable cause to suspect that goods have been

unlawfully imported, exported, undervalued, entered or otherwise

unlawfully dealt with by any person contrary to the Customs Acts,

or that it is intended by any person so unlawfully to import,

export, undervalue, enter or otherwise deal with any goods, or

whenever any goods have been seized as forfeited under the

Customs Acts, the Comptroller may by order under his or her

hand and the seal of the Customs require that person or any

person whom the Comptroller suspects to be or to have been the

owner or importer of those goods immediately to produce and

deliver to the Comptroller or to any specified officer of Customs

all invoices, bills, accounts and statements of those goods, and of

all goods imported by the same person within 3 years next before

the date of the order, and also immediately to produce for the

inspection of the Comptroller or any specified officer of Customs,

and allow him or her to make copies of or extracts from, all books

of account, invoice books or other books or records in which any

entry or memorandum appears or may be supposed to appear

respecting the purchase, importation, exportation, cost or value of

or payment for the said goods or any other goods so imported

within the said period of 3 years.

(2) The Comptroller may, by order under his or her hand and

the seal of the Customs, require any person to produce for

inspection by the Comptroller or by any specified officer of

Customs all or any receipts records or other documents relative to

any goods with reference to which any question has arisen under

the Customs Acts; and to allow the Comptroller or other officer as

aforesaid to make copies of or extracts from any such receipts,

records or documents; and to appear before the Comptroller, or

other specified officer as aforesaid, and to answer all questions

put concerning any such goods, or such receipts, records or

documents as aforesaid.

(3) An order under this section may be directed to any

corporation or local or public authority, or to any member, officer

or servant of any such corporation or local or public authority.

Customs Act 1977 89

(4) Any person who fails or refuses to comply with any order

made under this section commits an offence and is liable to a fine

not exceeding 50 penalty units.

194. Documents in foreign language - When any document

in a foreign language other than English is presented to any

officer for any purpose connected with the Customs Acts the

Comptroller may demand to be supplied with an English

translation of it, to be made at the expense of the person

producing the document by such person as the Comptroller may

approve, or verified in such manner as the Comptroller may

require, and until the translation is produced the Comptroller or

other proper officer may refuse to do any act in relation to the

purposes for which the document was produced.

195. Impounding documents - The Comptroller may

impound or retain any document presented in connection with any

entry or required to be produced under this Act; but the person

otherwise entitled to the document shall instead be entitled to a

copy certified as correct by the Comptroller under the seal of the

Customs, and the copy so certified shall be received in all Courts

of evidence instead of the original.

196. Taking samples - Samples of any goods subject to the

control of the Customs may, for any purpose deemed necessary,

be taken, used and disposed of by any officer of Customs in the

prescribed manner.

197. Permitting examination of goods - Subject to any

regulation, the Comptroller may permit any person to measure,

count, weigh, gauge, test or examine any goods subject to the

control of the Customs.

198. Mode of exercising of sale - Whenever the Comptroller

is empowered by this Act to sell any goods the following

provisions shall apply, except so far as different provision is made

by this Act in any particular case:

(a) the goods shall be sold by auction or tender, after

such public notice as may be prescribed, or if no

such notice is prescribed, after reasonable public

notice;

Customs Act 197790

(b) the price shall be paid in cash on the acceptance of

the bidding or tender;

and the goods may be re-offered until sold at a

price satisfactory to the Comptroller;

(d) the Comptroller or any officer of Customs authorised

by the Comptroller may act as an auctioneer in

the sale of the goods without being licensed in

that behalf.

(e) the proceeds of the sale shall be applied in the

following manner and order or priority:

(i) in the payment of the expenses of the sale;

(ii) in the payment of the duty, as if the goods

had been entered for home consumption;

(iii) in payment of warehouse and other charges;

(iv) in payment of any freight due on the goods,

if written notice claiming such freight has

been given to the Comptroller; and

(f) the residue of the said proceeds shall be paid to the

person entitled thereto.

199. Duty payable on goods sold by Comptroller - (1)

When any dutiable goods are sold by the Comptroller under the

authority of this Act, duty shall be payable thereon by the

purchaser in the same manner as if they had been entered by the

purchaser for home consumption, and the duty so paid shall be

deemed to be part of the proceeds of the sale.

(2) When the duty on any such goods is ad valorem the

Comptroller may, if he or she thinks fit, and subject to any

regulations, accept as their value, for the purpose of assessing the

duty, the price at which they are so sold, or any less sum, instead

of their value for duty purposes as otherwise determined in

accordance with this Act.

200. Sale of forfeited goods - Sections 198 and 199, so far as

they are applicable, shall apply to the sale of forfeited goods or

Customs Act 1977 (Act No. 12 of 1977, as amended up to Customs Amendment Act 2010), Samoa

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