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
(c) fitted with devices permitting its ready handling 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;
or
(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
(c) an intent to evade or to enable any other person to
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;
(c) the Liquor Act 1971;
(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
(c) any aircraft departing finally from any aerodrome for
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
(c) prescribing the person or persons or class or classes
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;
(c) as to all goods for export, the exportation of which is
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
(c) vary or revoke any such conditions or restrictions; 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;
(c) shall not, without the consent of an officer of
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
(c) as soon as was practicable, the pilot resumed 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
(c) any part of the goods is staved, destroyed, or thrown
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;
(c) all goods except goods of a specified class or
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
(c) for the efficient administration of the Customs Acts;
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
(c) may, whether general or limited, be absolute 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
(c) is knowingly concerned in any importation,
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;
or
(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;
or
(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
(c) for export; 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;
(c) any pallet which has a value of less than $20 and is
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
(c) being goods which have not been prepared 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;
(c) all goods except goods of a specified class or
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
(c) may, whether general or limited, be absolute 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
(c) knowingly makes any false declaration or statement
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
(c) produce such other documents as may be required by
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;
or
(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
(c) as a manufacturing warehouse in which dutiable
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
(c) in the case of any warehouse, if the Minister so
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
(c) if the warehouse becomes, in the opinion of the
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
(c) provide all labour and materials requisite for the
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
(c) for removal for warehousing elsewhere.
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
(c) rewarehouse them.
(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;
(c) duty shall, subject to the provisions of this Act as to
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
(c) that the buyer will bear any duty or tax chargeable in
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;
(c) if the alteration is the abolition of duty, the buyer
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;
or
(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
(c) have been damaged or have deteriorated in condition
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
(c) the Comptroller is satisfied that the goods have been
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
(c) the Comptroller is satisfied that any such goods have
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
(c) in respect of such imported or manufactured goods,
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
(c) to add to it any substance for the purpose of
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
(c) regulating the storage and removal of substances to
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;
(c) no bidding or tender shall be necessarily accepted,
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
other forfeited articles.
201. Payments by Comptroller out of revenue in his or her
hands - (1) Subject to the Customs Acts and any regulations
made under any of them, the amount of any deposit returnable
Customs Act 1977 91
under any of those Acts shall be charged on any revenue received
under any of those Acts and in the Comptroller's hands and be
statutory expenditure, and may be paid accordingly.
(2) This section shall extend and apply to any such money
payable under any enactment repealed.
202. Expenses of removal and storage of goods by officers
of Customs - (1) All expenses lawfully incurred by the Customs
under this Act in the removal or storage of goods subject to the
control of the Customs shall constitute a debt due to the
Government by the importer or exporter of the goods as the case
may be, and shall be a charge on the goods and recoverable in the
same manner as duty under this Act.
(2) In the case of storage of goods in a Government
warehouse, the said expenses shall include storage charges at the
prescribed rate.
203. Reasonable and probable cause - No person is liable
for any arrest, seizure, detention or sale under the Customs Acts
unless it is proved that there was no reasonable or probable cause
therefor.
PART VIIIA
BORDER PROTECTION MEASURES FROM
COPYRIGHT AND TRADEMARK GOODS
203A. Interpretation – In this Part, unless the context
otherwise requires:
“claimant” means a person giving notice under section
203B;
“copyright material” means material that is the subject of
copyright;
“Court” means the Supreme Court of Samoa;
“infringing sign”, in relation to a trademark, means a sign
that is:
(a) identical to a trade mark in which respect notice has
been given under section 203B and is used on or
in physical relation to goods that are identical
with goods in respect of which the trade mark is
registered; or
Customs Act 197792
(b) similar to such a trade mark and is used on or in
physical relation to goods that are identical with
or similar to goods in respect of which the trade
mark is registered, if such use would be likely to
deceive or confuse.
“infringement proceedings” means proceedings brought
under section 26 of the Copyright Act 1998 or section
21 of the Trade Marks Act 1972;
“registered trade mark” has the same meaning as in section
2 of the Trade Marks Act 1972;
“trade mark” has the same meaning as in section 2 of the
Trade Marks 1972.
203B. Notice requesting suspension of customs clearance
of goods may be given to Comptroller – A person may give
written notice to the Comptroller that:
(a) claims that he or she is the copyright owner of
copyright material specified in the notice or is
the owner of a trade mark that is registered in
respect of goods specified in the notice, as the
case may be ; and
(b) requests the Comptroller to suspend the customs
clearance procedure of any goods that the
Comptroller has reasonable grounds to suspect
are goods that infringe the owner’s copyright of
copying material; or are goods, on or in physical
relation to which an infringing sign is used, that ,
or at any time come into the control of Customs.
203C. Contents of notice – A notice under section 203B
must be in writing, specify the time period for which the notice is
to be in force and be accompanied by the following:
(a) prima facie evidence that the claimant is the owner
of the copyright in copyright material or the
owner of a registered trade mark;
(b) a sufficiently detailed description of the copyright
material or registered trade mark;
(c) the prescribed fee (if any); and
(d) any other documents that may be prescribed.
Customs Act 1977 93
203D. Comptroller must accept or decline notice - (1) The
Comptroller must, in relation to any notice given under section
203B:
(a) either -
(i) accept the notice if the claimant and the notice
given by the claimant comply with the
requirements of this section and any
regulations that may be prescribed; or
(ii) decline the notice if the claimant or the notice
given by the claimant does not comply
with the requirements of this section and
any regulations that may be prescribed;
and
(b) within a reasonable period of receiving the notice,
advise the claimant whether the notice has been
accepted or declined.
(2) The Comptroller may require the claimant to provide
further information before deciding whether to accept or decline
the notice.
203E. Duration of notice – A notice accepted under section
203D remains in force for the period specified in the notice
unless:
(a) it is revoked by the claimant by notice in writing; or
(b) the Comptroller revokes the notice; or
(c) the Court orders, in infringement proceedings, that
the notice be revoked
203F. Power to suspend customs clearance procedure – If
the Comptroller accepts the notice under section 203D and the
notice has not been revoked, the Comptroller has reasonable
grounds to suspect are goods with which an infringing sign are
being imported.
203G. Security - The Comptroller may refuse to suspend the
customs procedure in relation to the goods unless:
(a) the claimant has deposited with the Comptroller, at
the time notice is given under section 203B, a
sum of money that, in the opinion of the
Comptroller, is sufficient to reimburse Customs
for the reasonable expenses it is likely to incur as
Customs Act 197794
a result of the suspension of the customs
clearance procedure; or
(b) the claimant has given security, to the satisfaction of
the Comptroller, for the reimbursement of
Customs for those expenses.
203H. Notification - The Comptroller must give to the
claimant and the importer a written notification of the suspension
as soon as possible after the Comptroller has suspended customs
clearance of any goods.
203I. Inspection and examination of good - (1) The
Comptroller must allow the claimant and the importer to examine
the goods for which clearance is suspended and to remove
samples for examination, testing and analysis for the purposes of
conduction infringement proceedings.
(2) This section does not affect any rule of law or enactment
relating to the protection of confidential information.
203J. Detention and release of goods - (1) Goods for which
the comptroller has suspended customs clearance must be taken to
such secure place as the Comptroller directs and detained until:
(a) the Comptroller revokes the notice as a result of a
review; or
(b) the Comptroller is served with an order made by the
Court that the goods be released; or
(c) any infringement proceedings are abandoned; or
(d) 10 working days have elapsed since notification was
given under section 203H and the Comptroller
has not been served with a notice of infringement
proceedings.
(2) On the occurrence of any matters specified in subsection
(1), the goods must be released to the importer or to such other
person as the Court may order.
(3) The Comptroller may, in any particular case, extend the
period referred to in subsection (1)(d) to 20 working days if the
Comptroller considers it appropriate to do so in all the
circumstances.
203K. Forfeiture of goods by consent - (1) Subject to
subsection (2), the importer may, by written notice to the
Customs Act 1977 95
comptroller, consent to the detained goods being forfeited to the
Comptroller.
(2) If the importer gives notice under this section, before any
infringement proceedings have been filed, the goods are forfeited
to the Comptroller and must be disposed of as the Comptroller
directs.
203L. Destruction of goods in relation to trade marks - (1)
If, in proceedings under the Trade Marks Act 1972, the Court
decides that any goods infringe an owner’s rights in relation to a
registered trade mark, the Court may make an order that the goods
be destroyed or disposed of outside the channels of commerce in
such a manner so as to avoid harm to the owner of the registered
trade mark.
(2) In considering whether to make an order for destruction or
disposal, the Court must consider the rights of interested third
parties.
(3) The following are not permitted:
(a) re-exporting the goods in the unaltered state;
(b) other than in exceptional cases, simply removing the
trade marks which have been affixed to
counterfeit goods without authorisation;
(c) placing the goods under a different customs
procedures.
203M. Review of Comptroller’s decision - (1) The
Comptroller must on request of the claimant or the importer
review the Comptroller’s decision under section 203D.
(2) The Comptroller may modify, revoke or confirm the
notice.
203N. Small quantity of imports excluded – This Part does
not apply to small quantities of goods of a non-commercial nature
contained in a passenger’s personal luggage or sent in small
consignments.
203O. Protection of persons acting under this Part - The
Comptroller or any customs officer or agent exercising a function
or power under this Part or regulations made this Part shall not
incur any civil or criminal liability for any act or omission done
honestly and without negligence.
Customs Act 197796
203P. Compensation for wrongful detention - On
application by the importer, the Court may order the claimant to
pay the importer appropriate compensation for any inquiry caused
to the importer through the wrong detention of goods because of
the failure of the claimant to file infringement proceedings.
203Q. Regulations - The Head of State, acting on the advice
of Cabinet, may make regulations:
(a) providing the forms of notices required under this
Part;
(b) providing for the times at which, and the manner in
which, notices are to be given;
(c) providing for the giving of information and evidence
to the Comptroller; and
(d) prescribing fees required under this Part.
PART IX
SECURITIES
204. Securities for payment of duty and compliance with
Act - (1) The Comptroller shall have the right to require and take
securities for payment of duty and generally for compliance with
this Act and for the protection of the revenue of Customs, and
pending the giving of the required security he or she may refuse to
pass any entry or to do any other act in the execution of his or her
office in relation to any matter in respect of which the security is
required.
(2) Any security under this Act may, as required by the
Comptroller, be by bond (with or without sureties), or guarantee
to the Government, or by a deposit of cash, or by all or any of
those methods, to the satisfaction of the Comptroller.
(3) Any such security may be given either in relation to any
particular transaction, or generally with respect to any class of
transactions or to all transactions, and for such period and amount
as the Comptroller thinks fit, and under such conditions as to
forfeiture, penalty or otherwise as the Minister may direct.
(4) Any bond or other security entered into or given under this
Act by a person under the age of 21 years (otherwise than as a
surety or guarantor) shall have the same force, effect and validity
as if that person had been of full age.
Customs Act 1977 97
(5) Without limiting the power to make regulations conferred
by section 279, regulations made under that section may prescribe
forms of bonds, guarantees and other securities; and any security
may be either in the prescribed form or to the like effect, or in
such other form as the Comptroller in any particular case
approves.
205. New securities may be required - If at any time the
Comptroller is dissatisfied with the sufficiency of any security, the
Comptroller may require a new security in its place, or in
addition; and if the new security is not given he or she may refuse
to pass any entry or to do any other act in the execution of his or
her office in relation to any matter in respect of which the new
security is required.
PART X
AGENTS AND CARRIERS
Division 1 – Customs Agents
206. Who may act as agent - (1) No person shall act as agent
for any other person in the report, entry or clearance of ships,
aircraft or goods, or otherwise for the purposes of the Customs
Acts in relation to ships, aircraft or goods, unless the person so
acting is either:
(a) a servant or clerk in the exclusive employment of
that other person; or
(b) a Customs agent duly licensed under this Act; or
(c) a servant or clerk in the exclusive employment of a
licensed Customs agent, and approved as such by
the Comptroller in accordance with regulations.
(2) If the Comptroller is satisfied on reasonable grounds that
any servant or clerk is, whether by reason of bad character,
misbehaviour or incompetence, not a fit person to act as agent for
that other person for any of the purposes of the Customs Acts, the
Comptroller may refuse to permit that servant or agent so to act.
(3) Any person who acts as an agent in contravention of the
provisions of this section, or who acts as an agent for any other
person in any matter relating to the Customs Acts without being
authorised by that other person so to act, commits an offence
against this Act.
Customs Act 197798
207. Licensing of Customs agents - Without limiting the
power to make regulations conferred by section 279, the Head of
State may make regulations:
(a) providing for the granting of Customs agents'
licences or of different classes of such licences;
(b) prescribing the minimum qualifications required by
applicants for such licences after the
commencement of this Act, or, where applicants
or licensees are bodies corporate, by their
servants or clerks in respect of whom approval is
sought under the regulations after the
commencement of this Act;
(c) providing for the revocation of any such licences or
class of licences;
(d) prescribing conditions, whether as to security or
otherwise, of the grant or continuance of such
licences or of any such class of licences; and
(e) prescribing any annual or other fees to be payable in
respect of any such licences or class of licences.
208. Written authority of agents - Any officer of Customs
may require any person acting as or holding himself or herself out
as the agent of any other person in any matter relating to the
Customs Acts to produce a written authority from his or her
principal, and if such an authority is not produced, the officer may
refuse to recognise the agency.
209. Liability of principal for acts of agent - (1) A
declaration made or other act done by an agent in the name of his
or her agency in relation to the report, entry or clearance of ships,
aircraft of goods, or otherwise in relation to the Customs Acts,
shall be deemed to have been made or done by his or her principal
also, and the principal is liable accordingly to all penalties
imposed by the Customs Acts.
(2) For the purposes of this section the knowledge and intent
of the agent shall be imputed to the principal in addition to his or
her own.
(3) This section shall apply whether the appointment of the
agent was made in accordance with this Act or not.
(4) For the purposes of this section the agent of an agent is
taken to be also the agent of the principal.
Customs Act 1977 99
210. Liability of agents - When any person acts or assumes to
act as the agent of any other person in relation to the entry of
goods, or in relation to any other purposes or provisions of the
Customs Acts, the person is liable to the same penalties as if he or
she were the principal for whom the person so acts or assumes to
act.
Division 2 – Customs Carriers
211. Conveyance of goods subject to control of the
Customs - (1) No person except a licensed Customs carrier shall
convey any goods subject to the control of the Customs.
(2) Nothing in this section shall apply to:
(a) the conveyance of goods in any ship that is not a
coastal ship, or in any aircraft that is in the
course of any journey to or from any country
outside Samoa; or
(b) the carriage of goods by the servants of any harbour,
port, or public authority having the control of
any wharf or Customs airport.
(3) Every person who conveys or is concerned in conveying
any goods subject to the control of the Customs contrary to the
provisions of this section commits an offence against this Act.
212. Licensing of Customs carriers - Without limiting the
power to make regulations conferred by section 279, the Head of
State may make regulations providing for the licensing of persons
as Customs carriers, and for the revocation of such licences, and
prescribing annual or other fees payable by the licensees, and the
conditions of the grant or continuance of any such licence, and the
security to be given by the licensees.
PART XI
MISCELLANEOUS OFFENCES
Division 1 – Offences in Relation to Officers
213. Influencing or resisting officer of Customs - A person
who:
Customs Act 1977100
(a) by threats or demands, attempts to influence or does
influence any officer of Customs in the discharge
of his or her duty; or
(b) assaults, or by force resists, obstructs, intimidates or
endeavours to intimidate any officer of Customs
or any person acting in the officer’s aid in the
execution of his or her duties, commits an
offence, and is liable to imprisonment for a term
not exceeding 5 years.
214. Obstructing Customs officer or interfering with
Customs property - A person who:
(a) otherwise than by force, intentionally obstructs any
Customs officer or authorised person acting in
the execution of the officer’s duties; or
(b) intentionally interferes with any equipment, vehicle,
craft, dog, communication system or other aid
used by the Customs; or
(c) does any act with intention of impairing the
effectiveness of any equipment, vehicle, craft,
dog, communication system or other aid used, or
intended for use, by the Customs, is guilty of an
offence upon conviction and is liable to
imprisonment for term not exceeding 3 months
or to a fine not exceeding 100 penalty units or
both.
215. Abusive or threatening language - A person commits
an offence against this Act who uses abusive, insulting, obscene
or threatening language to an officer of Customs while in the
execution of, or in relation to, his or her duties under the Customs
Acts.
216. Personation of officer of Customs - A person who, not
being an officer of Customs, by words, conduct, or demeanour
pretends that he or she is an officer of Customs, or puts on or
assumes the uniform, name, designation or description of an
officer, commits an offence and is liable to a fine not exceeding
20 penalty units.
Division 2 – Other Offences
Customs Act 1977 101
217. Smuggling - If any person smuggles any goods he or she
commits an offence and is liable to a fine not exceeding 50
penalty units or 3 times the value of those goods, whichever sum
is the greater, and the goods shall be forfeited.
218. Defrauding the revenue of Customs - If any person
contravenes any provision of this Act, or does any other act, with
intent to defraud the revenue of Customs:
(a) by evading or enabling any other person to evade
payment of duty or full duty on any goods; or
(b) by obtaining or enabling any other person to obtain
any money by way of drawback or refund of
duty on any goods; or
(c) in any other manner whatsoever in relation to any
goods, or
(d) conspires with any other person (whether that other
person is in Samoa or not) so to defraud the
revenue of Customs in relation to any goods, he
or she commits an offence and is liable to a fine
not exceeding 50 penalty units or 3 times the
value of those goods, whichever sum is the
greater, and the goods shall be forfeited.
219. Erroneous drawbacks or refunds - If any person
obtains any drawback, refund or remission of duty by means of
any erroneous or defective declaration or written statement, or by
producing to any officer of Customs any declaration or other
document of any kind whatsoever which is not genuine or which
is in any respect erroneous or defective, he or she commits an
offence and is liable to a fine not exceeding 50 penalty units or3
times that amount of that drawback, refund or remission,
whichever sum is the greater.
220. Erroneous declarations - A person who makes any
declaration under this Act which is erroneous in any particular
commits an offence and is liable to a fine not exceeding 20
penalty units.
Customs Act 1977102
221. Wilfully false declarations - A person who knowingly
makes any false declaration under this Act commits an offence
and is to imprisonment for a term not exceeding2 years.
222. Production of false documents - A person who
produces or delivers to an officer of Customs in the execution of
his or her office any document as genuine which is not genuine,
or any document as true which is in any respect erroneous,
commits an offence and is liable to a fine not exceeding 20
penalty units.
223. Interference with goods - (1) So long as any imported
goods or goods for export remain subject to the control of the
Customs it shall not be lawful for any person, except with the
permission of the proper officer of Customs, to make any
alteration either in the condition of those goods or in the packages
containing them, or to unpack or repack the goods or to remove
them from any place in which an officer of Customs has directed
that they shall be stored.
(2) A person who acts in contravention of this section
commits an offence and is liable to a fine not exceeding 20
penalty units.
224. Unauthorised entry into passenger processing areas -
A person who, without the permission of the proper officer of
Customs, enters on or remains in any area set aside for the
examination, for the purposes of this Act, of the personal baggage
of passengers disembarking from or embarking on any ship or
aircraft when such area is being used for such examination,
commits an offence and is liable to a fine not exceeding 10
penalty units.
225. Suffering ship or aircraft to be used for smuggling - If
the master or owner of any ship or the pilot in command or owner
of any aircraft suffers his or her ship or aircraft to be used for the
purpose of smuggling goods or for the unlawful importation,
exportation or conveyance of goods, he or she commits an offence
and is liable to the same penalty as if he or she had smuggled or
unlawfully imported, exported or conveyed the same goods.
Customs Act 1977 103
226. Ships and aircraft adapted for smuggling - If any ship
or aircraft comes or is found within the territorial limits of Samoa
having:
(a) false bulkheads, bows, sides or bottoms, adapted for
the purpose of concealing goods; or
(b) any secret or disguised place adapted for the purpose
of concealing goods; or
(c) any hole, pipe or device adapted for the purpose of
smuggling or unlawfully importing or exporting
goods, the master and the owner in the case of a
ship, or the owner in the case of an aircraft,
commits an offence and are severally liable to a
fine not exceeding 100 penalty units.
227. Counterfeit seals or marks - (1) A person commits an
offence and is liable to a fine not exceeding 10 penalty units who,
without reasonable excuse, has in his or her possession, or makes,
or uses any counterfeit seal, stamp or mark in imitation of or
colourably resembling any seal, stamp or mark used by the
Customs for the purposes of the Customs Acts.
(2) A person convicted of an offence against this section shall,
in addition to any fine imposed, forfeit to the Government, by
virtue of the conviction, all articles in his or her possession in
respect of which the offence was committed.
228. Failure to comply with conditions of entry - (1) When
under any provision of this Act or of the Customs Tariff any
goods are, if entered for a particular purpose or under any
condition prescribed by the Minister, exempt from duty or liable
to a lower rate of duty than if entered otherwise than for that
purpose or under that condition, and any goods have been entered
under that provision, a person commits an offence who
knowingly:
(a) uses those goods for any purpose other than that for
which they have been so entered; or
(b) fails to comply with any condition prescribed by the
Minister in respect of the goods.
(2) If a person commits an offence under this section the
person is liable to a fine not exceeding 3 times the amount of the
duty or additional duty which would have been payable if the
goods had been entered otherwise than under the provision under
Customs Act 1977104
which they were entered, or 10 penalty units, whichever sum is
the greater, and the goods shall be forfeited.
(3) The Comptroller may at any time, if he or she thinks fit,
accept from the owner of any goods so entered for a particular
purpose or under any condition prescribed by the Minister the
amount of duty or additional duty which would have been payable
on them if they had been entered otherwise than for that purpose
or under that condition, and thereafter this section shall cease to
apply in respect of those goods.
229. Possession or custody of uncustomed goods or
prohibited imports - A person who has in his or her possession
or custody any uncustomed goods or any prohibited imports
commits an offence and is liable to a fine not exceeding 20
penalty units, unless the person proves:
(a) that he or she obtained possession or custody of them
without knowledge that they were uncustomed
goods or prohibited imports; or
(b) that he or she obtained possession or custody of them
with some other lawful justification.
230. Possession of concealed goods - A person found in
possession of any dutiable or restricted goods concealed in any
manner on any ship, boat or aircraft commits an offence and is
liable to a fine not exceeding 20 penalty units.
231. Failure to answer questions truly - A person commits
an offence and is liable to a fine not exceeding 20 penalty units
who, when required under this Act to answer any question put to
him or her, fails or refuses to answer it, or does not truly answer
it.
232. Liability of officers of body corporate - If a body
corporate commits an offence against this Act, every director,
manager, secretary, or other similar officer of the body corporate,
and every person purporting to act in any such capacity, shall also
be guilty of that offence if the act or omission constituting the
offence occurred with his or her knowledge and consent.
233. Attempts - Any attempts to commit an offence against
this Act is an offence punishable in like manner and constituting
Customs Act 1977 105
the like cause of forfeiture as if the offence so attempted had been
actually committed.
Division 3 – General Provisions as to Offences
234. Information to be laid by Comptroller – An
information for any offence against this Act or the regulations
shall be laid by the Comptroller.
235. Limitation of action - Despite anything to the contrary
in any other enactment, any information for any offence against
this Act or the regulations may be laid at any time within 3 years
after the date of the offence.
236. Value of goods for purpose of fine - When the amount
of any fine under this Act is to be determined by reference to the
value of any goods, the value thereof shall be estimated according
to the price for which goods of the like kind and of the best
quality, on which the duties (if any) have been paid, are saleable
in Samoa at the time of the offence.
237. General Penalty - A person who commits an offence
against this Act for which no other penalty is provided is liable to
a fine not exceeding 10 penalty units.
238. Imprisonment for second offence - A person who is
convicted of an offence against this Act which is punishable by a
fine only, and who has within 2 years before the conviction been
convicted of the like offence or of any other offence against this
Act may, if the convicting Court thinks fit, be sentenced to
imprisonment for a period not exceeding 3 months, instead of or
in addition to being sentenced to pay a fine.
239. Court may order payment of money in respect of
duty - (1) In any proceedings for an offence under section 191 or
section 193, if the Court is of opinion that the offence has been
committed for the purpose of enabling the destruction or
concealment of any evidence that would support a claim for duty
or other money due to the Government under the Customs Acts, it
may, in addition to any other penalty, order the offender to pay to
Customs Act 1977106
the Government such further sum in respect of that claim as it
thinks fit.
(2) Any order for payment under this section may be enforced
in the same manner as a fine.
(3) The recovery of any amount under this section in respect
of a claim shall not be deemed to extinguish the claim, but shall
be taken into account in determining the amount (if any) to be
awarded in any subsequent proceedings that may be taken in
respect of that claim.
240. Penalties independent of forfeitures - All penalties
under this Act shall be in addition to and independent of any
forfeiture, and all forfeitures under this Act shall, except where
otherwise provided, be independent of any proceedings in respect
of an offence.
241. Comptroller may deal with petty offences - (1) This
section applies to any offence against this Act that is committed in
relation to any goods:
(a) whose value does not exceed 100 penalty units; and
(b) on which any duty payable under the Tariff and this
Act does not exceed 50 penalty units.
(2) If in any case to which this section applies any person
admits in writing that he or she has committed the offence, and
requests that the offence be dealt with summarily by the
Comptroller, the Comptroller may, at any time before an
information has been laid in respect of the offence, accept from
that person such sum, not exceeding 10 penalty units or 3 times
the amount of the duty avoided (whichever is the greater), as the
Comptroller thinks just in the circumstances of the case, in full
satisfaction of any fine to which that person would otherwise be
liable under this Act.
(3) If the Comptroller accepts any sum pursuant to this section
the offender shall not be liable to be prosecuted for the offence in
respect of which the payment was made.
242. Arrest of offenders - (1) An officer of Customs or
member of the Police who has reasonable cause to suspect that
any person has committed any offence against this Act with intent
to defraud the revenue of Customs may, at any time within 7 days
Customs Act 1977 107
after the supposed date of the offence, arrest that person without
warrant.
(2) The person so arrested shall not be tried for the offence
except on an information laid by the Comptroller in accordance
with this Act.
(3) Pending the laying of such an information the remanding
Officer before whom the accused is produced pursuant to Article
6(4) of the Constitution, as substituted by section 2 of the
Constitution Amendment Act 1965, may adjourn the matter for
any period not exceeding 48 hours, and may either remand the
accused in custody or release the accused on bail, and
recognizance, with or without sureties, conditioned to appear at
the time and place to which the matter has been so adjourned in
the same manner, so far as may be, as if an information could
have been and had been laid against the accused by the officer by
whom the accused has been so arrested.
(4) If at the time to which the matter has been so adjourned no
information for any offence against this Act has been laid by the
Comptroller in accordance with this Act, the accused shall be
discharged.
(5) The arrest or discharge of any person under this section
shall not take away or in any manner affect the right of
proceeding against that person for the recovery of a penalty for
the offence for which he or she was so arrested, under section
234.
Division 4 – Rewards
243. Rewards for seizures and convictions - The Minister
may order to be paid or distributed to or among any officers or
other persons by or through whom any seizure is made or fine
recovered under the Customs Acts, such rewards as the Minister
thinks fit, and any sum so ordered to be paid or distributed shall
be charged on the Treasury Fund and be statutory expenditure,
and may be paid or distributed accordingly:
PROVIDED THAT, where any such seizure or fine results from
an attempt to defraud the revenue of Customs, such rewards shall
not exceed in the aggregate half the value as determined by the
Minister, of the goods seized or as the case may be, half the
amount of the fine.
Customs Act 1977108
PART XII
FORFEITURES
244. Application of this Part - This Part shall apply to all
forfeitures accruing either under this Act or under any other of the
Customs Acts.
245. Goods forfeited - In addition to all other goods
elsewhere declared by the Customs Acts to be forfeited, the
following goods shall be forfeited to the Government:
(a) all dutiable or restricted goods found on any ship,
boat or aircraft being unlawfully in any place;
(b) all dutiable or restricted goods found on any ship or
aircraft after arrival in any port from any country
outside Samoa, not being goods specified or
referred to in the inward report, and not being
baggage belonging to the crew or passengers,
and not being accounted for to the satisfaction of
the Comptroller;
(c) all dutiable or restricted goods found concealed in
any manner on a ship, boat or aircraft;
(d) any package having in it goods not enumerated in the
entry;
(e) all dutiable or restricted goods found so packed as to
be likely to deceive the officers of Customs; and
(f) all uncustomed goods which are found in any place.
246. Forfeiture of packages - The forfeiture of any goods
shall extend to the forfeiture of the case, covering or other
enclosure not being a bulk cargo container, or pallet, in which the
goods are contained at the time of seizure.
247. Boats and vehicles and animals forfeited - A boat,
vehicle or animal used in smuggling goods, or in unlawfully
conveying goods with intent to defraud the revenue of Customs,
or in the importation or conveyance of prohibited imports or
forfeited goods, shall be forfeited.
248. Equipment of forfeited boats, vehicles and animals -
When any boat, vehicle, or animal has become liable to forfeiture
Customs Act 1977 109
under the Customs Acts, whether by virtue of section 247 or
otherwise, all equipment thereof shall also be liable to forfeiture.
249. Forfeiture to relate back - When it is provided by this
Act or Customs Acts that any goods are forfeited, and the goods
are seized in accordance with this Act or with the Act under
which the forfeiture has accrued, the forfeiture shall for all
purposes relate back to the date of the act or event from which the
forfeiture accrued.
Division 1 – Seizure
250. Seizure of forfeited goods - (1) An officer of Customs
or member of the Police may seize any forfeited goods or any
goods which he or she has reasonable and probable cause for
suspecting to be forfeited.
(2) In any such case such force may be used as is reasonably
necessary for effecting the seizure and securing the goods.
(3) All goods so seized shall be taken to a Government
warehouse or to such other place of security as the Comptroller or
other proper officer directs.
(4) No goods shall be so seized at any time except within 2
years after the cause of forfeiture has arisen.
251. Where goods may be seized - Goods may be seized as
forfeited wherever found within the territorial limits of Samoa.
252. Rescue of seized goods - A person who, without the
permission of the Comptroller or other proper officer of Customs,
whether pretending to be the owner or not, either secretly or
openly, and whether with or without force or violence, takes or
carries away, or otherwise converts to his or her own use, any
goods which have been seized as forfeited, at any time before they
have been declared by competent authority to have been seized
without due cause, shall be deemed to have stolen the goods as if
they were the property of the Government, and shall be guilty of
theft accordingly.
253. Notice of seizure - When any goods have been seized as
forfeited the Comptroller shall, except when the goods are seized
in the presence of some person having or claiming an interest
Customs Act 1977110
therein, give immediate notice of the seizure, in the prescribed
form, to the importer or some other person known or believed to
have an interest in the goods, either by delivering the notice
personally or by letter addressed to him or her and delivered at or
transmitted by post to that person’s last known place of abode or
business; but no seizure shall be invalidated or rendered illegal by
any failure to give such notice.
Division 2 - Condemnation
254. Condemnation without suit - (1) All goods seized as
forfeited shall be deemed to be condemned, as if by suit and
judgment of condemnation, unless within 1 month after the day of
the seizure some person gives notice in the prescribed form to the
Comptroller that the person, or someone on whose behalf he or
she acts, is entitled to the goods or to an interest therein, and
intends to dispute their forfeiture.
(2) The burden of proving in any proceedings that any such
notice was duly given shall be on the person alleging it.
(3) Proceedings for the condemnation of any goods seized as
forfeited may be commenced and prosecuted to judgment whether
any such notice has been given or not.
255. Condemnation by Court - (1) Proceedings for the
condemnation of any goods seized as forfeited may in any case be
instituted in any Court having jurisdiction by information by the
Attorney General.
(2) The procedure on any such information shall, subject to
this Act, be in accordance with rules of Court to be made in that
behalf, and in default of such rules or so far as they do not extend,
then in accordance with the usual practice of the Court in civil
proceedings at the suit of the Attorney General so far as
applicable, or so far as not applicable, then in accordance with the
directions of the Court or a Judge.
(3) On the filing of any such information in the Court by the
Attorney General, the Court or a Judge as the case may be shall
fix a time and place for the hearing of the information, and notice
of the proceedings and of the time and place so fixed shall be
served on or given to such persons and in such manner as the
Court or a Judge thereof directs.
Customs Act 1977 111
(4) A person claiming any interest in the goods to which the
information relates may, at any time within 1month after the filing
of the information, or within such further time as the Court or a
Judge as the case may be allows, file a statement of defence, and
shall thereupon become a party to the proceedings.
(5) A statement of defence shall set out the interest claimed by
the defendant in the goods to which the information relates, and
shall be accompanied by an affidavit verifying the existence and
nature of that interest.
(6) If no such statement of defence is duly filed by any person,
judgment of condemnation of the goods to which the information
relates shall be entered.
(7) On any such information costs may be awarded to or
against the Attorney General or any other party to the
proceedings.
(8) An appeal from the decision of a District Court Judge,
whether to make an order of condemnation or to refuse to make
such an order, and whether based on law or fact, shall lie to the
Supreme Court at the suit of any party to the proceedings,
irrespective of the value of the property in question, subject to
compliance with subsection (9).
(9) Such an appeal shall be commenced by the serving of
notice of motion of the appeal on every party to the proceedings
directly affected by the appeal, the filing of a duplicate of the
notice in the District Court, and the filing of another duplicate of
the notice in the Supreme Court, all within 28 days from the time
when the decision of the District Court Judge is given,
irrespective of whether reasons for the decision or costs are given
at a later date, and irrespective of whether any formal steps to
sign, enter or otherwise perfect the decision are necessary or are
afterwards taken.
256. No other action competent while condemnation
proceedings pending - While any proceedings for condemnation
are pending no action or other proceeding for the recovery of
damages for the seizure or the detention of the things seized, or
for the recovery of the possession of them, or for the recovery of
money deposited instead thereof, or of the proceeds of their sale,
shall be commenced, or, if already commenced, shall be
continued, without the leave of the Attorney-General or a Judge
of the Supreme Court.
Customs Act 1977112
257. Conviction to operate as a condemnation of forfeited
goods - (1) Despite anything in the foregoing provisions of this
Part relating to condemnation, but subject to subsection (2), when
it is provided by this Act or by any other of the Customs Acts that
on the commission of any offence any goods shall be forfeited,
the conviction of any person of that offence shall have effect as a
condemnation, without suit or judgment, of any goods:
(a) that have been seized in accordance with this Act or
with the Act under which the forfeiture has
accrued; and
(b) in respect of which the offence was committed.
(2)Subsection (1) shall not limit the right of any person, not
being the convicted person or a person acting on his or her behalf,
to claim that he or she is entitled to the goods or to an interest in
them and to dispute their forfeiture pursuant to section 254.
Division 3 – Miscellaneous
258. Delivery of goods seized on deposit of value - (1)
When any goods have been seized as forfeited the Comptroller
may, if the Comptroller thinks fit, at any time before their
condemnation, deliver them to the owner or other person from
whom they were seized, on the deposit with the Comptroller of a
sum equal to their duty-paid value as determined by the
Comptroller.
(2) The money so deposited shall be taken to be substituted
for the goods so seized, and all the provisions of this Act with
respect to condemnation, so far as they are applicable, shall
extend and apply to that money accordingly, as if a claim thereto
had been duly made under section 254 by the person depositing it.
259. Sale of perishable articles seized - (1) When any living
creature or anything which, in the opinion of the Comptroller, is
of a perishable nature has been seized as forfeited the Comptroller
may, if the Comptroller thinks fit, sell the thing so seized before
its condemnation.
(2) The net proceeds of such sale shall be deemed to be
substituted for the thing so sold, and all the provisions of this Act
with respect to notice of claim and condemnation shall apply to
those proceeds accordingly.
Customs Act 1977 113
260. Disposal of forfeited goods - All forfeited goods shall,
on forfeiture, become the property of the Government, and shall
be sold, destroyed or otherwise disposed of as in any case the
Minister may direct.
261. Waiver of forfeiture by Head of State - When any
forfeiture has accrued under the Customs Acts the Head of State
may on such terms as the Head of State thinks fit, whether before
or after seizure or condemnation, waive the forfeiture (whether in
whole or in part), and direct the restoration of any property so
seized.
262. Application of forfeiture provisions - All the
provisions of this Act with respect to the forfeiture of goods shall
extend and apply to any boat, vehicle or other thing forfeited
under the Customs Acts.
262A. Additional powers to recover duty – (1) This section
shall bind the government.
(2) Where any person has made default in the payment of
duty, the Comptroller may by notice in writing require any person
to deduct from any amount payable or to become payable to the
person in default, such sum as may be specified in the notice, and
to pay every sum so deducted to the Comptroller to the credit of
the person in default within such time as may be specified in the
notice.
(3) Where any notice under this section relates to any wages
or salary, the sums required to be deducted therefrom shall be
computed so as not to exceed a deduction each week greater than
5 % of the duty owed by the person in default at the date of the
notice, or an amount equal to 20 % of the wages or salary,
whichever is the less.
(4) A copy of every notice given under this section and the
revocation of any such notice shall be given to the person in
default by the Comptroller.
(5) When ever pursuant to a notice under this section any
deduction is made from any amount payable to the person in
default, he or she shall be entitled to receive from the debtor a
statement in writing of the fact of the deduction and of the
purpose for which it was made.
Customs Act 1977114
(6) The sum deducted from any amount pursuant to a notice
under this section shall be deemed to be held in trust for the
Government and, without prejudice to any other remedies against
the debtor or any other person, shall be recoverable in the same
manner in all respects as if it were a debt payable by the debtor.
(7) A person commits an offence and is liable on conviction to
a fine not exceeding 200 penalty units who:
(a) fails to make any deduction required by a notice
under this section to be made from any amount
payable by him or her to a person in default; or
(b) fails after making any such deduction to pay the sum
deducted to the Comptroller within the time
specified in that behalf in the notice.
(8) Where any person has made default in the payment of
duty, or in respect of any judgment therefore (including any costs,
fees or expenses included in the judgment or otherwise payable to
the Comptroller in respect thereof) the amount shall be a charge
on all the real and personal property of that person, except so far
as that may be precluded by Article 102 of the Constitution.
(9) A charge created by this section shall operate in the same
manner as if it were a charge under section 64 of the Income Tax
Act 1974 and the procedures provided for in that section shall be
deemed to apply as if fully provided for hereunder(with necessary
modifications).
(10) The rights referred to in subsection (9) shall be
exercisable by the Comptroller in like manner to those of the
Commissioner for Inland Revenue.
PART XIII
DETENTION OF SHIPS AND AIRCRAFT
263. Ships and aircraft liable to detention - Any ship or
aircraft is liable to detention in accordance with this Part when
any offence has been committed for which the owner or master of
the ship or the owner or pilot in command of the aircraft is liable
as such to a penalty under this Act.
264. Seizure of ships and aircraft - (1) An officer of
Customs may seize any ship or aircraft which is liable to detention
under this Act or which he or she has reasonable and probable
cause for suspecting to be so liable.
Customs Act 1977 115
(2) Any such seizure may be made in the same manner as a
seizure for forfeited goods.
(3) No ship or aircraft shall be so seized at any time except
within 2 years after the act or event which rendered it liable to
detention.
265. Where ships and aircraft may be seized - No ship or
aircraft shall be so seized elsewhere than within the territorial
limits of Samoa.
266. Rescue of seized ships and aircraft - (1) A person who,
without the permission of the Comptroller or other proper officer
of Customs, whether under any claim of right or not, and either
secretly or openly, and whether with or without force or violence,
takes away any ship or aircraft seized as being liable to detention,
at any time before it has been declared by competent authority to
have been seized without due cause, shall be deemed to have
stolen the ship or aircraft as if it were the property of the
Government, and shall be guilty of theft accordingly.
(2) For the purpose of this section the seizure of any ship or
aircraft shall be deemed to be complete so soon as any officer of
Customs has boarded the ship or aircraft and notified the master
or the pilot in command or any other officer of the ship or aircraft
that it is seized by the Customs, or so soon as any such officer of
Customs has been resisted or obstructed in his or her endeavour to
board the ship or aircraft for that purpose.
267. Security to be given before release of seized ship or
aircraft - A ship or aircraft so seized may be detained by the
Customs until security is given to the satisfaction of the
Comptroller, in such sum as he or she thinks sufficient, by or on
behalf of the owner or master of the ship, or the owner or pilot in
command of the aircraft, or some person claiming an interest
therein, for the payment of any penalties and costs which may
theretofore have been imposed or may thereafter be imposed on
the owner or master or pilot in respect of the offence by which the
liability of the ship or aircraft to detention accrued.
268. Avoidance of security - If no such penalty is imposed on
the owner or master of the ship or the owner or pilot in command
of the aircraft either before or within 1 year after the date of the
Customs Act 1977116
seizure of the ship or aircraft, any such security shall become
void, and the ship or aircraft, if no such security has been given,
shall cease to be subject to detention.
269. Enforcement of security - If any such penalty is
imposed upon the owner or master of the ship or the owner or
pilot in command of the aircraft either before or within 1 year
after the date of the seizure of the ship or aircraft, any security so
given shall become available for the recovery of the amount of the
penalty and of any costs awarded.
270. Service of process - For the purpose of recovering any
such penalty, any summons or other process may be served on the
owner or master of any ship or the owner or pilot in command of
any aircraft so seized (whether the defendant is within Samoa or
not) by leaving it or a copy of it on board the ship or aircraft; but
nothing in this section shall preclude any other lawful method of
service.
PART XIV
EVIDENCE
271. Incriminating questions and documents - (1) In any
civil proceedings in any Court under or in pursuance of any
provision of the Customs Acts, whether for the recovery of any
duty or tax or in relation to any forfeiture, or otherwise, no person,
whether a party to the proceedings or not, shall be excused from
answering any question put to him or her, by interrogatory or
otherwise, or from producing or making discovery of any
document, on the ground that the answer to the question or the
production or discovery of the document may incriminate or tend
to incriminate him or her.
(2) In any proceedings in any Court for an offence against any
provision of the Customs Acts, a person called as a witness
(including a person charged with the offence and called as a
witness on his or her own application) shall not be excused from
answering any question put to him or her touching the alleged
offence, on the ground that the answer may incriminate or tend to
incriminate him or her.
(3) A statement made, in any proceedings to which subsection
(1) or subsection (2) applies, by any person (other than the person
Customs Act 1977 117
charged with the offence in proceedings to which the said
subsection (2) applies) in answer to any such question, or a
document of which production or discovery is so made by him or
her in any such civil proceedings, shall not, in any criminal
proceedings, be admissible in evidence against him or her except
on a charge of perjury in respect of his or her sworn testimony or
on a charge of making a false statement on oath or on a charge of
knowingly making a false declaration under section 221.
272. Source of information need not be disclosed - No
officer of Customs or member of the Police and no witness for the
Government in any prosecution for an offence against the
Customs Acts, or in any proceedings relative to the seizure,
detention or condemnation of ships, aircraft or goods under those
Acts, shall be compellable to disclose the fact that he or she
received any information, or its nature or source, or to produce or
disclose the existence or nature of any reports made by or
received by him or her in an official or confidential capacity.
273. Burden of proof in proceedings under the Customs
Acts - (1) In any proceedings under the Customs Acts instituted
by or on behalf of or against the Comptroller or the Government
(other than a criminal prosecution in the Supreme Court) every
allegation made on behalf of the Comptroller or the Government
in any statement of claim, statement of defence, plea or
information, and relating to the identity or nature of any goods, or
to their value for ad valorem duty, or to the country or time of
their exportation, or to the fact or time of their importation, or to
their place of manufacture, production or origin, or to the payment
of any duty on them, or to any act done or omitted with respect
thereto by any person, shall be presumed to be true unless the
contrary is proved.
(2) The said presumption shall not be excluded by the fact that
evidence is produced on behalf of the Comptroller or the
Government in support of any such allegation.
(3) For the purposes of this section a prosecution in the
District Court for an offence against the Customs Acts shall be
deemed to be a proceeding instituted on behalf of the Comptroller
or the Government.
(4) For the purposes of this section, every proceeding
instituted by or against the Comptroller or the Government in
Customs Act 1977118
which any question arises as to the rights, powers, obligations or
liabilities of the Comptroller or the Government or any other
person under the Customs Acts, shall be deemed to be a
proceeding under those Acts.
(5) The provisions of this section shall extend and apply to
proceedings in which the existence of an interest to defraud the
revenue of Customs is in issue.
274. Burden of proof of justification - In all proceedings
which are instituted against the Government, or against the
Minister or an officer of Customs or member of the Police or any
other person, for any seizure, arrest or other act done in pursuance
of the Customs Acts, and in which the existence of reasonable or
probable cause or of any other justification for such act is in issue,
the burden of proving the want of reasonable or probable cause or
the absence of such justification shall be on the plaintiff.
275. Presumption of authenticity of documents - All
documents purporting to be signed by or on behalf of the Minister
or Comptroller, or to be sealed with the seal of the Customs, shall
in all Courts and in all proceedings under the Customs Acts be
deemed to have been so signed or sealed with due authority,
unless the contrary is proved.
276. What evidence receivable - In any action or other
proceeding under the Customs Acts, whether civil or criminal
(other than a criminal prosecution in the Supreme Court), the
Court may, in proof of any fact in issue, admit and accept as
sufficient such evidence as it thinks fit, whether such evidence is
legally admissible in other proceedings or not.
277. Declarations under this Act - (1) A declaration required
or authorised by this Act shall be made in the prescribed form.
(2) Where by any such form it is indicated that the declaration
shall be made before any person, then it may be made before the
Comptroller or other officer of Customs or before any person
authorised by or under the Oaths, Affidavits and Declarations Act
1963 to take declarations, or before any such other person as may
be prescribed.
PART XV
Customs Act 1977 119
MISCELLANEOUS
278. Application of Customs Acts to goods passing
through Post Office - (1) In this section the term "postal packet"
means any letter, parcel, packet or other article whatever received
or transmitted by or through the Post Office.
(2) Subject to this section and to any regulations, the
provisions of the Customs Acts shall apply to postal packets and
to goods contained therein in the same manner as to any other
goods.
(3) 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) modifying any provisions of the Customs Acts in
their application to postal packets or to goods
contained therein, or exempting such postal
packets or goods from the application of any
provisions of the Customs Acts, but not so as to
affect the liability of any goods to duty or the
rate of any duty, or the law as to prohibited
imports or exports;
(b) securing, in respect of such packets of goods, the
observance of the Customs Acts and the payment
of duty;
(c) enabling any officers of the Post Office to exercise or
perform for the purposes of the Customs Acts all
or any of the powers or duties of the importer or
exporter, or of an officer of Customs, in respect
of such packets or goods;
(d) authorising the destruction or other mode of
disposition of postal packets or goods therein on
which duty is not paid within such time as may
be prescribed;
(e) providing that any separate postal packets and any
goods therein, whether addressed to the same or
to different persons, may be treated for the
purposes of the Customs Acts as a single
package consigned to a single person, and that
duty shall be payable thereon accordingly;
Customs Act 1977120
(f) prescribing the persons who shall be deemed for the
purposes of the Customs Acts to be the importers
or exporters of such postal packets or goods.
279. General power to make regulations - The Head of
State may make regulations under this Act for all or any of the
following purposes:
(a) prescribing the nature, size and material of the
packages in which imported goods or goods for
export or for removal within Samoa are to be
packed;
(b) prescribing the maximum weight or quantity of
imported goods or goods for export or for
removal within Samoa that may be contained in
any 1package;
(c) prescribing the conditions of preparation or
manufacture for export of any articles used for
food or drink by humans or used in the
manufacture of articles so used;
(d) prescribing the conditions as to purity, soundness
and freedom from disease to be conformed to by
goods for export;
(e) prescribing the manner in which goods shall be
weighed or measured for the purposes of the
Customs Acts and the allowances or deductions
that may be permitted in such weighing or
measuring;
(f) modifying any provisions of the Customs Acts in
their application to goods (not being goods
passing through the Post Office) that are
imported into Samoa or exported from Samoa by
means of aircraft, but not so as to affect the
liability of any goods to duty or the rate of any
duty or the law as to prohibited imports or
exports;
(g) prescribing forms for the purposes of this Act;
(ga) prescribing fees and charges for services provided
by officers of Customs and the methods of
assessment and payment of such fees and
charges;
Customs Act 1977 121
(h) providing for such matters as are contemplated by or
necessary for giving full effect to the provisions
of the Customs Acts and for the due
administration thereof;
(i) prescribing fees to be paid in respect of the exercise
of any power or function under this Act or
consistent with this Act, including application
fees applicable to requests made for the exercise
of any such power or functions.
280. Penalties imposed by regulations - Any regulations
made by the Head of State under this Act may prescribe fines, not
exceeding 10 penalty units, for the breach of any such regulations.
281. General provisions as to validity of orders and
regulations - Without limiting the Acts Interpretation Act 1974,
no order or regulation under this Act shall be invalid because it
leaves any matter to the discretion of the Minister or of any other
person, or because it authorises the Minister or any other person
to give any consent or to issue any licence, permit or other
instrument on or subject to conditions to be imposed or approved
by the Minister.
282. Repeal and savings - (1) The enactments specified in
the Third Schedule are repealed.
(2) All the New Zealand enactments specified in the Fourth
Schedule which are parts of the law of Samoa are repealed as
parts of that law.
(3) The New Zealand enactments specified in the Fifth
Schedule are revoked and repealed as part of the law of Samoa.
(4) Unless the context otherwise requires, every reference in
any enactment or document in force prior to the commencement
of this Act to the Collector of Customs shall be read as a reference
to the Comptroller of Customs, and every reference to the
Collector shall be read as a reference to the Comptroller.
(5) Without limiting the Acts Interpretation Act 1974, where
under the authority of any enactment repealed, or under the
authority of any regulation made under any such enactment, any
appointment or any act of authority or any other thing whatsoever
has been made or done by the Governor General of New Zealand
or the High Commissioner or the Head of State or the Minister or
Customs Act 1977122
the Comptroller or any other person, and that appointment, act of
authority, or thing is subsisting or in force at the commencement
of this Act and could have been made or done under any
substantially corresponding provision of this Act (in this
subsection referred to as the corresponding provision) by any
person other than the one specified in the said enactment or
regulation, or in any manner other than that so specified, it shall
continue and have effect as if it had been made or done under the
corresponding provision by the person or in the manner specified
in the corresponding provision, and as if the corresponding
provision had been in force when it was made or done.
(6) The Customs Regulations 1959 (NZ) shall, so far as they
are not inconsistent with the provisions of this Act, continue in
force as if made under this Act.
283. Limitation of actions – No statute of limitation shall bar
or affect any action or remedy for the recovery of duty under this
Act.
SCHEDULES
FIRST SCHEDULE
(Section 49)
PROHIBITED IMPORTS
Every article the sale of which in Samoa would be an offence against
any enactment relating to the sale of food or drugs.
All indecent documents within the meaning of the Indecent
Publications Ordinance 1960.
False or counterfeit money or bank notes, cheque forms or promissory
note forms the importation of which is not approved by the Minister.
Any money not being of the established standard in weight or fineness.
SECOND SCHEDULE
(Section 87)
PART I
Customs Act 1977 123
Annual licence fees for warehouses licensed for the warehousing of
dutiable goods other than oils in vessels capable of containing 100
gallons or more:
CUBIC CONTENTS OF WAREHOUSE ANNUALFEE
Less than 200 tons $1000
More than 200 tons and less than 300 tons $1250
More than 300 tons and less than 400 tons $1500
More than 400 tons and less than 500 tons $1750
More than 500 tons and less than 600 tons $2000
More than 600 tons and less than 700 tons $2250
More than 700 tons and less than 800 tons $2500
More than 800 tons and less than 900 tons $2750
More than 900 tons and less than 1000 tons $3000
More than 1000 tons $3250
PART II
Annual licence fees for warehouses licensed for the warehousing of oils
in vessels capable of containing 100 gallons or more:
CUBIC CONTENTS OF WAREHOUSE ANNUAL
FEE
Less than 200 tons $1000
More than 200 tons and less than 300 tons $1250
More than 300 tons and less than 400 tons $1500
More than 400 tons and less than 500 tons $1750
More than 500 tons and less than 600 tons $2000
More than 600 tons and less than 700 tons $2250
More than 700 tons and less than 800 tons $2500
More than 800 tons and less than 900 tons $2750
Customs Act 1977124
More than 900 tons and less than 1000 tons $3000
More than 1,000 tons $3250
1. When any warehouse requires the entire services of an officer
or officers of Customs, the annual licence fee for that
warehouse shall, in lieu of the above amounts, be $1000 for
each officer so required, and all questions as to the number of
officers required and the time for which their services are
required shall be determined by the Comptroller, whose
determination shall be final.
2. When any warehouse is used for the storage of goods during a
portion only of the year, or the services of an officer of
Customs are required at that warehouse during a portion only
of the year, the Comptroller may remit or refund a
proportionate part of the licence fee otherwise payable,
calculated in respect of the period during which the warehouse
is not used or the services of that officer are not required.
THIRD SCHEDULE
(Section 282(1))
ENACTMENTS REPEALED
1920 - No.7: The Importation of Infected Goods Ordinance 1920.
1959 - No.12: The Samoa Customs Ordinance 1959.
1964 - No.20: The Samoa Customs Order Amendment Act 1964
1965 - No.6: The Samoa Customs Order Amendment Act 1965.
1968 - No. 8: The Samoa Customs Order Amendment Act 1968
1972 - No.5: The Samoa Customs Order Amendment Act 1972.
FOURTH SCHEDULE
(Section 282(2))
NEW ZEALAND ENACTMENTS REPEALED
AS PART OF THE LAW OF SAMOA
1908 - No.46: The Distillation Act 1908. (1957 Reprint, Vol. 4,
Customs Act 1977 125
p.157).
1908 - No.122: The Monopoly Prevention Act 1908: Section 10 and
subsection (1) of section 12. (1957 Reprint Vol.10 pp.
334, 335).
1908 - No.190: The Timber Export Act 1908. (1957 Reprint, Vol. 15,
p.589).
1908 - No.192: The Tobacco Act 1908 (1957 Reprint Vol. 15, p.609).
1910 - No.4: The Phosphorus Matches Act 1910: Section 3. (1957
Reprint, Vol. 11, p.771).
1910 - No.12: The Tobacco Amendment Act 1910. (1957 Reprint
Vol.15, p.627).
1913 - No.63: The Customs Act 1913. (1957 Reprint Vol.3 p.552).
1914 - No.21: The Customs Amendment Act 1914. (1957 Reprint,
Vol.3 p.663.)
1915 - No.39: The Finance Act 1915. (1957 Reprint, Vol. 5, p.1).
1917 - No.9: The Finance Act 1917: Sections 50 and 51 (1957
Reprint, Vol.5, p.39; Vol.15, pp.627, 628).
1920 - No. 83: The Finance Act 1920: Section 50. (1957 Reprint,
Vol.3, pp.650, 664; Vol.5, p.48).
1921 - No.16: The Samoa Act 1921: Subsection (4) of section 45.
1921 - No.19: The Customs Amendment Act 1921. (1957 Reprint,
Vol.3, p.665).
1921 - No.25: The Finance Act 1921 (No.2.) (1957 Reprint, Vol.5,
p.49; Vol.15, p.628).
1921-22 No.72: The Finance Act 1921-22: Section 18. (1957 Reprint,
Vol. 5, p.51; Vol.3 p.680).
1922 - No.14: The Customs Amendment Act 1922. (1957 Reprint,
Vol.3 p.680).
1923 - No.15: The Customs Amendment Act 1923, (1957 Reprint,
Vol.3 p.681).
Customs Act 1977126
1927 - No.26: The Customs Amendment Act 1927. (1957 Reprint,
Vol.3 p.682).
1930 - No.5: The Customs Amendment Act 1930: Parts I and III.
(1957 Reprint, Vol.3, pp.684, 711; Vol. 15, p.629).
1931 - No.30: The Customs Amendment Act 1931: Parts I and III.
(1957 Reprint, Vol.3 pp.691, 712; Vol.15, p.630).
1932-33 No.35: The Customs Amendment Act 1932-33 (1957 Reprint,
Vol.3, pp.695, 714).
1934 - No.14: The Customs Amendment Act 1934: Parts I and III,
the Second Schedule, and so much of the Third
Schedule as relates to section 24 of the Tobacco Act
1908, section 3 of the Customs Act 1913 and sections
5, 12, 13, 21, and 25 of the Customs Amendment Act
1930. (1957 Reprint, Vol.3, pp.696, 715; Vol. 15,
p.631).
1934 - No.31: The Finance Act (No.3) 1934: Sections 6 and 31.
(1957 Reprint, Vol.3 pp.573, 576, 701; Vol.5, pp.100,
102).
1937 - No.17: The Finance Act 1937: Section 28. (1957 Reprint
Vol.3, p.701; Vol.5, p.109).
1939 - No.30: The Customs Amendment Act 1939. (1957 Reprint,
Vol. 3, pp.701, 718).
1942 - No.5: The Customs Amendment Act 1942: Parts I and II.
(1957 Reprint, Vol. 3, pp.703, 719; Vol.15, pp.613,
632).
1943 - No.9: The Finance Act (2) 1943: section 9. (1957 Reprint,
Vol.5 p.128; Vol.15, p632).
1946 - No.21: The Customs Amendment Act 1946: PartI. (1957
Reprint, Vol.3, pp.705, 720).
1947 - No.29: The Customs Amendment Act 1947: Parts I and III,
and the Third and Fifth Schedules. (1957 Reprint,
Vol.3, pp. 705, 721; Vol. 15, p.633).
1951 - No.71: The Customs Amendment Act 1951: PartI. (1957
Reprint, Vol.3, pp. 708, 722).
Customs Act 1977 127
1953 - No.57: The Customs Amendment Act 1953: PartI. (1957
Reprint, Vol.3 pp. 709, 723).
1958 - No.33: The Customs Amendment Act 1958: Parts I and III.
1959 - No.45: The Customs Amendment Act 1959.
1960 - No.27: The Customs Amendment Act 1960: Parts I and II.
1961 - No.10: The Motor Spirits Duty Act 1961: So much of the
sixth Schedule as relates to section 14 of the Customs
Amendment Act 1934 and section 7 (1) of the
Customs Amendment Act 1939.
1961 - No.57: The Customs Amendment Act 1961.
FIFTH SCHEDULE
(Section 282(3))
NEW ZEALAND ENACTMENTS REVOKED AND
REPEALED AS PART OF THE LAW OF SAMOA
N.Z.S.R. 1939/104: The Samoa Customs Order 1939.
N.Z.S.R. 1945/36: The Samoa Customs Order 1939,
Amendment No.3
N.Z.S.R. 1956/20: The Samoa Customs Order 1939,
Amendment No.5
N.Z.S.R. 1949/125: The Samoa Customs (Aircraft)
Regulations 1949.
N.Z.S.R. 1944/21: The Samoa Import Control Regulations
1944.
N.Z.S.R. 1956/219: The Samoa Import Control Regulations
1944, Amendment No.1
SIXTH SCHEDULE/
(Section 190)
CUSTOMS WARRANT
Customs Act 1977128
To: In pursuance of the Customs Act 1977 you are authorised to
enter by day or night, and whether peaceably or by force if
need be, any house, premises, or place in which you have
reasonable cause to suspect that there are any uncustomed
goods, or any goods subject to the control of the Customs or
unlawfully imported, or any goods in respect of which an
offence has been committed against the Customs Act, or any
books or other 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 Act, and to search any houses, premises, or place so
entered, and there to break open and search any chests, trunks,
packages, or places in which any such goods, books or
documents may be or be supposed to be; and on any such entry
to seize and carry away any forfeited goods or any goods
which there is reasonable cause to believe or suspect to be
forfeited; and in so acting you are authorised to take with you
and have the assistance of any member of the Police and such
other assistants as you deem necessary. For all which this shall
be your sufficient warrant.
GIVEN under my hand and the Seal of the Customs this ..... day of 20
........ (Customs Seal).
...............................
Minister of Customs
The reference to the Police should now be read as a reference to the
Police Service, see s.3(3) of the Police Service Act 1977.
REVISION NOTES 2008-2011
This Act has been consolidatedand revised under section 5 of the Revision
and Publication of Laws Act 2008.
The following general revisions have been made:
(a) Amendments have been made to conform to modern drafting styles
and to use modern language as applied in the laws of Samoa.
(b) Amendments have been made to up-date references to offices,
officers and statutes.
(c) References to the male gender were made gender neutral
(d) Insertion of the commencement date
(d) Other minor editing has been done in accordance with the lawful
powers of the Attorney General.
Customs Act 1977 129
(i) “Every” and “any” changed to “a” or “each” where
appropriate
(ii) “shall be” changed to “is” and “shall be deemed” changed to
“is taken”
(iii) “shall have” changed to “has”
(iv) “shall be guilty” changed to “commits”
(v) “notwithstanding” changed to “despite”
(vi) “pursuant to” or “in accordance with the provisions of”
changed to “under”
(vii) Numbers in words changed to figures
(viii) “hereby” and “from time to time” (or “at any time”) removed
(ix) Divisions inserted for subheadings of Parts
(x) The heading “Repeals, revocations and savings” changed to
“Repeal and savings”. (section 282.
(xi) Arrangement of provision made consistent with the text.
The following amendments have been made to specific sections of the Act to
incorporate amendments made by Act of Parliament passed since the
publication of the Consolidated and Revised Statutes of Samoa 2007 –
By the Customs Amendment Act 2010, No.2:
Section 132 - Repealed by section 2 of the Customs Amendment
Act 2010, No.2.
Part VIIIA& - New Part VIIIA and section 203A to 203Q
inserted
Sections 203A
to 203Q
Section 214 - Section 214 was deleted and substituted with a
new section 214.
The following amendments were properly noted in the 2010 consolidation:
By Schedule 2 of the Fines (Review and Amendment) Act 1998:
Section 40(3) - Section 40(3) is amended by prescribing a penalty
being a fine not exceeding $5,000, or 3 times the
value of the imported goods, whichever is the
greater, and by providing for the forfeiture to the
State of the goods and the ship or aircraft
involved.
Section 105(2) - Section 105(2) is amended by prescribing a fine
not exceeding $1,000, or 3 times the value of the
goods, whichever is the greater.
Section 241 - In paragraph (a), the figure “$100” was deleted and
substituted with “$10,000”.
Customs Act 1977130
- In paragraph (b), the figure “$20” was deleted and
substituted with “$5,000”.
Section 280 - Section 280 is amended by prescribing penalties
being fines not exceeding $1,000 for breach of
Regulations.
This Act has been consolidated and revised in 2008, 2009, 2010 and 2011 by
the Attorney General under the authority of the Revision and Publication of
Laws Act 2008 and is the official version of this Act as at 31 December
2011. It is an offence to publish this Act without approval or to make any
unauthorised change to an electronic version of this Act.
Aumua Ming Leung Wai
Attorney General of Samoa
Revised and consolidated in 2008 by the Legislative Drafting Division under
the supervision of Teleiai Lalotoa Sinaalamaimaleula Mulitalo
(Parliamentary Counsel)
Revised in 2009, 2010 and 2011 by the Legislative Drafting Division under
the supervision of Papalii Malietau Malietoa (Parliamentary Counsel).
The Customs Act 1977 is administered
by the Ministry for Revenue.