- ARRANGEMENT OF SECTIONS
- TITLE IV IMPORTATION, EXPORTATION AND COASTING TRADE
- THIRD SCHEDULE (Section 86) BAHAMIAN STANDARD FOR THE VALUATION OF GOODS FOR CUSTOMS PURPOSES
- Dutiable value.
- Sale under open marketconditions.
- Rights in respect of the goods.
- When right to use foreign trademark shall be included in price.
- When right to use foreign trademark shall be excluded from price.
- Definition of foreigntrademark
- Factors to be taken into account when valuing.
- Time element.
- Place of introduction.
- Costs, charges and expenses.
- Treatment of certain costs.
- Invoice price as dutiable value
- Time tolerance for the acceptance of invoice prices
- Cash price.
- Association in business.
- Terms of payment.
- Currency conversion.
- Declaration for the determination of value for customs purposes.
- Person entitled to dispose of goods may make declaration.
- Valuation in special cases.
CHAPTER 293
CUSTOMS MANAGEMENT
LIST OF AUTHORISED PAGES
1 – 4 LRO 1/2010 5 – 8 Original 9 – 14 LRO 1/2010 15 – 22 Original 23 – 24 LRO 1/2010 25 – 40 Original 41 – 42 LRO 1/2006 43 – 50 Original 51 – 52 LRO 1/2010 53 – 68 Original 69 – 72 LRO 1/2006 73 – 90 Original 91 – 96 LRO 1/2010 97 – 101 LRO 1/2008
SECTION TITLE IV IMPORTATION, EXPORTATION AND COASTING TRADE
ENTRY OUTWARDS AND LOADING OF AIRCRAFT AND
55. Trans-shipment.
61. Prohibited and restricted goods.
62. Power to prohibit, etc., exports. PART XIII COASTING TRADE TITLE VI DUTIES
141. Power of Comptroller to compound offence by agreement.
FIRST SCHEDULE — Prohibited and Restricted Imports SECOND SCHEDULE — Prohibited and Restricted Exports THIRD SCHEDULE — Bahamian Standard for the Valuation of Goods for Customs
Purposes FOURTH SCHEDULE — Customs Search Warrant
CHAPTER 293
CUSTOMS MANAGEMENT
An Act to provide for the management and administration of customs, the licensing and controllingof warehouses, the liability to, the determination, recovery and remission of customs duties and for connected purposes.
[Assent 30th June, 1976][Commencement 26th August, 1976]
“aircraft” includes all flying machines of anydescription;
“airport” means any area of land or water equipped, set apart or commonly used for the landing anddeparture of aircraft;
“approved place of loading” and “approved place of unloading” means any quay, jetty, wharf or other place within a port or any part of acustoms airport, appointed by the Minister under section 6 of this Act to be a place where goods may be loaded or unloaded;
“boarding station” means any place appointed by the Minister under section 6 of this Act to be a place for aircraft or vessel arriving at or departing from any port or place to bring to for the boarding by or the disembarkation ofcustoms officers;
“bonded warehouse” means any warehouse appointed by the Minister under section 23 of thisAct for the deposit of dutiable goods on whichduty has not been paid and which have beenentered to be warehoused;
4 of 1976 Short title.
Interpretation.
16 of 2008, Third Schedule.
“cargo” includes all goods imported, exported or carried coastwise in any aircraft or vessel other than such goods as are required as stores forconsumption or use by or for that aircraft or vessel, its crew and passengers, and the bona fide personal baggage of such passengers;
“Comptroller” means the Comptroller of Customs appointed under section 3;
“Customs” or “the Customs” means the Customs Department;
“customs area” means any place appointed by the Minister under section 6 of this Act for the deposit of goods subject to Customs control;
“customs laws” includes this Act and any enactment relating to the Customs or to the importation,exportation, or carriage coastwise, of anygoods, and any subsidiary legislation madeunder the authority of this Act or any suchenactment;
“customs officer” means any officer appointed under section 3;
“customs revenue” means any amounts collectible bythe Customs in accordance with the customs laws;
“customs warehouse” means any place approved by the Minister for the deposit of unentered,unexamined, detained, or seized goods, for the security thereof or of the duties due thereon;
“duty” includes any cess, levy, imposition, tax orsurtax imposed by any customs law;
“entered”, in relation to goods imported, warehoused, put on board a ship or aircraft as stores orexported, means the acceptance and signature by the proper officer of an entry, specificationor shipping bill, and declaration signed by theimporter or exporter on the prescribed form inthe prescribed manner, together with the payment to the proper officer by the importer or exporter of all rents and charges due to theCrown in respect of the goods, in the case ofdutiable goods (except on the entry for warehousing of imported goods), the paymentby the importer or exporter to the proper officer of the full duties thereon, or else, wherepermitted, the deposit of a sum of money or giving of security for the duties as provided bylaw, or, in the case of goods for which securityby bond is required on the exportation, putting on board a ship or aircraft as stores or removalof such goods, the giving of such security;
“export” with its grammatical variations and cognateexpressions means to take or cause to be taken out of The Bahamas;
“foreign” means any place beyond the limits of The Bahamas;
“goods” includes all kinds of articles, wares,merchandise, livestock and electrical energy,and, where any such goods are sold under the provisions of this Act, the proceeds of suchsale;
“goods under drawback” means any goods in relation to which a claim for drawback has been or is to be made;
“Government” means the Government of The Bahamas;
“Government bonded warehouse” means a bonded warehouse provided by the Government;
“import” with its grammatical variations and cognate expressions means to bring or cause to be brought into The Bahamas;
“light aircraft” means an aircraft of which the maximum total authorised weight as defined in the Colonial Air Navigation Order, 1961, does not exceed 12,500 lbs;
“master” includes any person for the time beinghaving or taking charge or command of anyaircraft or vessel;
“Minister” means the Minister of Finance;
“name” includes the registered mark of an aircraft;
“owner” in respect of — “package” includes every means by which goods for conveyance may be cased, covered, enclosed, contained, or packed;
U.K. S.I. 1961. No. 2316.
“port” means any place, appointed by the Minister under section 6, to be a port for the purpose of the customs laws; and in relation to aircraft,means a customs airport;
“postal article” includes any letter, postcard,newspaper, book, document, pamphlet, pattern, sample packet, small packet, parcel, package orother article whatsoever, in course of transmission by post;
“prescribed” means prescribed by regulations madeunder this Act;
“prohibited goods” means any goods the importation, exportation, or carriage coastwise of which is prohibited under the customs laws;
“proper officer” in relation to any power or dutyunder this Act means a customs officer who, by instruction, or with the concurrence, of the Comptroller exercises or performs that power or duty;
“restricted goods” means any goods the importation, exportation, or carriage coastwise of which is prohibited, save in accordance with any conditions regulating such importation, exportation or carriage coastwise, and any goods theimportation, exportation or carriage coastwise of which is in any way regulated by or under the customs laws;
“smuggling” with its grammatical variations and cognate expressions means the importation, exportation, carriage coastwise of goods, ortheir removal between the Port Area of Grand Bahama and any other part of The Bahamas,with intent to defraud the customs revenue, or to evade any prohibition of, restriction on, regulation or condition as to, their importation, exportation, carriage coastwise or removal;
“sufferance wharf” means any place, other than an approved place of loading or unloading atwhich the Minister may, subject to suchconditions as he may either generally or in any particular case impose, allow any goods to be loaded or unloaded;
“tons register” means the tons of a ship’s net tonnage as ascertained according to the tonnage register regulations applicable to Bahamian registeredships;
“trans-shipment” with its grammatical variations and cognate expressions means the transfer, either directly or indirectly, of goods from an aircraft or vessel arriving in The Bahamas from a foreign port to an aircraft or vessel departing to a foreign port;
“transit shed” means any building appointed by the Minister under section 6 for the deposit ofgoods subject to customs control;
“uncustomed goods” means dutiable goods on which the full duties due have not been paid andgoods, whether dutiable or not, which areimported or in any way dealt with contrary tothe customs laws;
“vehicle” includes any conveyance for the transport of persons or goods by land;
“voyage” includes flight by aircraft;
“warehoused” means deposited in a bonded warehouse with the authority of the person incharge of such warehouse;
“warehouse keeper” means the holder of a valid warehouse keeper’s licence granted under section 24. Customs authorities.
5 of 1987, Sch.
20 of 2009, s. 2.
Offence involving customs officers.
3. (1) There shall be appointed a Comptroller of Customs and such other customs officers as may benecessary for the administration of this Act and the efficient working of the Customs Department. 4. (1) Any customs officer who — a witness in any court or with the approval of the Minister,
commits an offence and shall on conviction on information be liable to a fine of ten thousand dollars or to imprisonment for three years or to both such fine and imprisonment. in order to induce him to do, abstain from doing, permit, conceal, or connive at, any act or thing whereby the customs revenue is or may be defrauded, or which is contrary to the customs laws or the proper execution of theduty of such officer, commits an offence and shall on conviction on information be liable to a fine of ten thousand dollars, or to imprisonment for three years or to both such fine and imprisonment.
5. The Minister may, by notice in the Gazette — 6. (1) The Minister may, subject to such conditions as he thinks fit, by notice in the Gazette, appoint andspecify for the purposes of this Act — (2) The Minister may, subject to such conditions as he thinks fit, appoint and specify for the purposes of thisAct —
Customs seal and flag.
Appointment of ports, etc.
Restrictions on entry, etc., to customs areas.
Goods subject to customs control. (3) All ports, customs airports, places of loading and unloading, boarding stations, customs areas, transitsheds, sufferance wharves, places for landing and embarkation of persons and for the examination of goodsin use at the commencement of this Act shall be deemed to have been duly appointed under this section.
7. (1) No person shall enter a customs area when forbidden to do so by a customs officer, nor remain therein when requested to leave by a customs officer. TITLE IV IMPORTATION, EXPORTATION AND COASTING TRADE
8. The following goods shall be subject to customs control — 9. (1) No person shall, except in accordance with this Act, interfere in any way with goods subject tocustoms control.
(2) Any person who contravenes subsection (1)commits an offence and shall on summary convictiontherefor be liable to a penalty of three times the value ofthe goods or one thousand dollars whichever is the greater, or to imprisonment for two years or to both; and the goods in respect of which the offence is committed shall be liableto forfeiture.
ARRANGEMENT OF SECTIONS
TITLE I PRELIMINARY
TITLE II ADMINISTRATION
TITLE III APPOINTMENT OF PORTS AND PLACES
PART I CUSTOMS CONTROL OF GOODS
PART II ARRIVAL AND REPORT OF AIRCRAFT AND VESSELS
PART III UNLOADING AND REMOVAL OF CARGO
PART IV ENTRY, EXAMINATION, AND DELIVERY
PART V BONDED WAREHOUSES
PART VI WAREHOUSING PROCEDURE
PART VII PROVISIONS RELATING TO CUSTOMS WAREHOUSES
PART VIII PROHIBITED AND RESTRICTED IMPORTS
PART IX
VESSELS
PART X GOODS FOR TRANS-SHIPMENT
PART XI DEPARTURE AND CLEARANCE OF AIRCRAFT AND VESSELS
PART XII PROHIBITED AND RESTRICTED EXPORTS
TITLE V IMPORTATION AND EXPORTATION BY POST
PART I LIABILITY TO DUTY
PART II APPLICATION OF DUTIES
PART III RECOVERY, REFUND, DRAWBACK, REMISSION AND REBATE OF DUTY
TITLE VII POWERS OF CUSTOMS OFFICERS
TITLE VIII GENERAL OFFENCES
TITLE IX FORFEITURES AND SEIZURES
TITLE X LEGAL PROCEEDINGS
TITLE XI COMPOUNDING OF OFFENCES
TITLE XII AUTHORISED AGENTS
TITLE XIII SECURITIES
TITLE XIV SALES OF GOODS BY CUSTOMS 149. Customs sales of goods. 150. Notice of sales. 151. Withdrawal of goods from sale. 152. Balance of proceeds of sale. TITLE XV MISCELLANEOUS 153. Regulations. 154. Power of Minister in special cases. 155. Provisions relating to all documents. 156. Rewards. 157. Provisions relating to commissioned vessels. TITLE I PRELIMINARY
TITLE II ADMINISTRATION
TITLE III APPOINTMENT OF PORTS AND PLACES
PART I CUSTOMS CONTROL OF GOODS