- Arrangement of Provisions
- TITLE
- PART I PRELIMINARY
- PART II ADMINISTRATION
- PART III CONTROL OF THE CUSTOMS AND GENERALLY AS TO ENTRIES
- PART IV IMPORTATION, EXPORTATION AND REMOVAL WITHIN SAMOA
- PART V WAREHOUSES
- PART VI DUTIES
- PART VII METHYLATED SPIRIT
- PART VIII POWERS OF OFFICERS OF CUSTOMS
- PART IX SECURITIES
- PART X AGENTS AND CARRIERS
- PART XI MISCELLANEOUS OFFENCES
- PART XII FORFEITURES
- PART XIII DETENTION OF SHIPS AND AIRCRAFT
- PART XIV EVIDENCE
- PART XV MISCELLANEOUS
- PART I PRELIMINARY
- PART II ADMINISTRATION
- PART III CONTROL OF THE CUSTOMS AND GENERALLY TO ENTRIES
- PART IV IMPORTATION, EXPORTATION AND REMOVAL WITHIN SAMOA
- PART V WAREHOUSES
- 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
- 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 warehoused goods
- 100. Repacking of warehoused goods
- 101. Duties of licensee
- 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
- 108. Kinds of entry of warehoused goods
- 109. Entry for home consumption
- 110. Entry for export
- 111. Entry for removal
- 112. Constructive warehousing
- 113. Rewarehousing
- 114. Government warehouses
- 115. Charges in Government warehouses
- 116. Duration of warehousing in Government warehouses
- 117. Application of provisions as to licensed warehouses
- 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
- Import Duties
- Duties of Excise
- 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 by Appropriation Act 1983, No.1 Section 5.
- 132. Special provisions as to valuation of goods for assessment of duties
- 133. Government's right of compulsory purchase
- Origin of imported goods
- 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 one person 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
- 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
- 164. Duty on goods temporarily imported
- 165. Recovery of duty refunded in error
- Drawbacks
- 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 of sale
- 199. Duty payable on goods sold by Comptroller
- 200. Sale of forfeited goods
- 201. Payments by Comptroller out of revenue in his hands
- 202. Expenses of removal and storage of goods by officers of Customs
- 203. Reasonable and probable cause
- PART IX SECURITIES
- PART X AGENTS AND CARRIERS
- Customs Agents
- Offences in Relation to Officers
- 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
- 233. Attempts
- General Provisions as to Offences
- 234. Information to be laid by Comptroller
- 235. Limitation of action
- 236. Value of goods for purpose of fine
- 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
- Rewards
- 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
- 250. Seizure of forfeited goods
- 251. Where goods may be seized
- 252. Rescue of seized goods
- 253. Notice of seizure
- 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
- Miscellaneous
- 258. Delivery of goods seized on deposit of val
- 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
- PART XIV EVIDENCE
- PART XV MISCELLANEOUS
- SCHEDULES
- FIRST SCHEDULE
- SECOND SCHEDULE
- THIRD SCHEDULE
- FOURTH SCHEDULE
- FIFTH SCHEDULE
- SIXTH SCHEDULE
- REVISION NOTES 1997
- REVISION NOTES 2008
- REVISION NOTES 2008 No. 2
Customs Act 1977
CONSOLIDATED ACTS OF SAMOA 2008
CUSTOMS ACT 1977
Arrangement of Provisions
TITLE
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
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
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
Ports of Entry, Customs Airports
25. Declaring port of entry 26. Other ports of entry 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
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
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 sigh entry 63. Entry of imported goods for home consumption 64. Importer may be required to furnish samples and illustrations
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
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 79. Departure to be from port of entry or Customs airport only
Stores for Ships and Aircraft
80. Stores exempt from duty 81. Stores subject to duty
PART V WAREHOUSES
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
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
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
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
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
Import Duties
121. Imposition of import duties
Duties of Excise
122. Imposition of duties on goods produced in manufacturing warehouses
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. Current domestic value of goods imported through intermediate country 132. Special provisions as to valuation of goods for assessment of duties 133. Government's right of compulsory purchase
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
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 one person 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
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 164. Duty on goods temporarily imported 165. Recovery of duty refunded in error
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 hands 202. Expenses of removal and storage of goods by officers of Customs 203. Reasonable and probable cause
PART IX SECURITIES
204. Securities for payment of duty and compliance with Act 205. New securities may be required
PART X AGENTS AND CARRIERS
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
Customs Carriers
211. Conveyance of goods subject to control of the Customs 212. Licensing of Customs carriers
PART XI MISCELLANEOUS OFFENCES
Offences in Relation to Officers
213. Influencing or resisting officer of Customs 214. Obstructing officer of Customs 215. Abusive or threatening language 216. Personation of officer of Customs
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 233. Attempts
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
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
Seizure
250. Seizure of forfeited goods 251. Where goods may be seized 252. Rescue of seized goods 253. Notice of seizure
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
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 274. Burden of proof of justification 275. Presumption of authenticity of documents 276. What evidence receivable 277. Declarations under this Act