Réglement de 1976 sur la douanie (articles 56, 82 et 151, CH.293) (telle que modifiée jusqu'en 2009), Bahamas

CUSTOMS MANAGEMENT [CH.293 – 11

CUSTOMS REGULATIONS

ARRANGEMENT OF REGULATIONS

PART I PRELIMINARY

1. Citation. 2. Interpretation. 3. Penalty.

PART II ADMINISTRATION

4. Revoked. 5. Revoked. 6. Revoked.

PART III ARRIVAL AND REPORT OF AIRCRAFT AND VESSELS

7. Report of vessels. 8. Report of aircraft. 9. Arrival at two or more ports. 10. Vessels in ballast. 11. Description of cargo in reports. 12. Weight or measurement of cargo to be reported. 13. Reporting cargo for other ports. 14. Cargo remaining on board. 15. Stores to be produced. 16. Duty free allowance of stores. 17. Amendment of inward reports.

PART IV UNLOADING AND REMOVAL OF CARGO

18. Unloading of goods. 19. Sufferance wharves and unapproved places. 20. Accommodation and transport to be provided. 21. Goods not to be unloaded at a sufferance wharf until entered. 22. Permit to reland goods. 23. Certificate of landing.

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PART V ENTRY, EXAMINATION AND DELIVERY

24. Forms of entry. 25. Particulars to be declared on entries. 26. Disembarkation of persons. 27. Access to baggage room. 28. Baggage to be taken to examination place. 29. Baggage declaration. 30. Baggage examination. 31. Unclaimed baggage. 32. Unaccompanied baggage declaration. 33. Good delivered in special circumstances.

PART VI GENERAL AND PRIVATE BONDED WAREHOUSES

34. Appointment of bonded warehouse. 35. Bonded warehouse–keepers licences and fees. 36. Bonds for bonded warehouses. 37. Bonded warehouses to be numbered. 38. Obligations of warehouse–keepers. 39. Stowage of goods in bonded warehouse. 40. Warehouse–keeper to produce goods deposited. 41. Alterations to bonded warehouses.

PART VII GOVERNMENT BONDED WAREHOUSES

42. Rent charges in Government bonded warehouses. 43. Goods to be removed when Government bonded warehouse closed.

PART VIII WAREHOUSING PROCEDURE

44. Goods not be be warehoused. 45. Owner to keep packages in repair. 46. Goods refused for warehousing. 47. Time during which goods may be warehoused. 48. Conditions of repacking in warehouse. 49. Transfer of ownership of goods. 50. Entries of warehoused goods. 51. Bond to be furnished. 52. Acceptance by warehouse–keeper. 53. Goods to be consigned to the proper officer.

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PART IX PROVISIONS RELATING TO CUSTOMS WAREHOUSES

54. Customs warehouse charges. 55. Customs houses deemed to be Customs Warehouses.

PART X ENTRY OUTWARDS AND LOADING OF AIRCRAFT AND

VESSELS

56. Entry outwards of vessels. 57. Entries for exportation. 58. Loading of goods. 59. Loading at sufferance wharves and unapproved places. 60. Accommodation and transport to be provided. 61. Goods not to be loaded at sufferance wharf until entered. 62. Master to deliver passenger list. 63. Loading before entry. 64. Cargo landed in error. 65. Loading of duty paid and free stores. 66. Loading of drawback and dutiable stores. 67. Transfer of stores. 68. Conditions of loading or transfer of stores. 69. Production of stores before loading. 70. Conditions under which goods deemed to be put on board. 71. Transshipment entry and bond. 72. Transshipment direct.

PART XI DEPARTURE AND CLEARANCE OF AIRCRAFT AND

VESSELS

73. Exemption of certain vessels from clearance. 74. Form of clearance of vessel. 75. Outward manifest of vessel. 76. General declaration and clearance of aircraft.

PART XII COASTWISE VOYAGES

78. Coastwise transire and clearance. 79. Separate transires for each port. 80. Loading and unloading of coastwise cargo. 81. Sufferance wharves and unapproved places. 82. Accommodation and transport to be provided. 83. Transire to be delivered before loading or unloading. 84. Amendment of transire.

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PART XIII RE-IMPORTED GOODS

85. Export certificates for goods intended for re–importation.

PART XIV GOODS IMPORTED FOR A TEMPORARY USE OR PURPOSE

86. Goods imported for temporary use or purpose. 87. Temporary importation procedure. 88. Temporary importation of motor cars, etc. 89. Temporary importation of commercial vessels. 90. Temporary importation of pleasure vessels. 91. Fee for pleasure vessel. 92. Temporary importation of other goods.

PART XV APPLICATION OF DUTIES

93. Goods classifiable under several tariff headings. 94. Declaration of value. 95. Simplified declaration of value. 96. Application to duty free goods and goods liable to specific duty.

PART XVI DRAWBACK, REMISSION, REBATE, AND REFUND

97. Basis of drawback. 98. Conditions of granting drawback. 99. Drawback documents. 100. Refund of sums overpaid or paid in error. 101. Remission or refund of duty on lost, destroyed or pillaged goods. 102. Rebate or refund of duty on damaged goods. 103. Remission or refund of duty on goods not in accordance with contract.

PART XVII FORFEITURES, SEIZURES, LEGAL PROCEEDINGS AND

COMPOUNDING OF OFFENCES

104. Seizure notice. 105. Request for compounding of offence.

PART XVIII CUSTOMS BROKERS

106. Customs broker’s licence. 107. Refusal, suspension revocation of broker’s licence. 108. Offence to act as customs broker without a licence.

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MI PART XIX

SCELLANEOUS

109. 110. 111. 112. 113. 114.

Forms. Amendment of forms. Copies of forms. Particulars on forms. Officer may refuse to accept for Fees for services to the public.

ms.

SCHEDULE — List of Forms.

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S.I. 96/1976 S.I. 51/1978 S.I. 80/1978 30 of 1989 25 of 1991 37 of 1992 7 of 1993 3 of 1994 S.I. 1/1998 S.I. 50/1999 S.I. 39/2003 S.1. 46/2003 S.I. 6/2004 S.I. 35/2004 S.I. 57/2009 S.I. 84/2009 Citation.

Interpretation.

Penalty.

S.I. 57/2009, r. 2.

S.I. 57/2009, r. 3.

S.I. 57/2009, r.4.

CUSTOMS REGULATIONS (SECTIONS 56, 82 and 151)

[Commencement 26th August, 1976]

PART I PRELIMINARY

1. These Regulations may be cited as the Customs Regulations.

2. In these Regulations, unless the context otherwise requires —

(a) “Act” means the Customs Management Act; (b) any reference to a section shall be construed as a

reference to that section of the Act; (c) any reference to a regulation shall be construed

as a reference to that regulation of these Regulations.

3. Any person who commits an offence against these Regulations for which no specific penalty is provided shall be liable on summary conviction therefor to a fine of two thousand dollars.

PART II ADMINISTRATION

4. Revoked with effect from 1st January 2010.

5. Revoked with effect from 1st January 2010.

6. Revoked with effect from 1st January 2010.

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PART III ARRIVAL AND REPORT OF AIRCRAFT AND VESSELS

7. (1) The inward report by the master of a vessel arriving from foreign ports shall be in Form No. C2, except that the proper officer may permit the master of a pleasure vessel not carrying cargo to make report in Form No. C2A.

(2) All packages for which no bill of lading has been issued shall be declared on a Parcels List in Form No. C3.

(3) The proper officer may require the master of a vessel arriving from foreign ports to deliver to him immediately on demand —

(a) a list of passengers disembarking and remaining on board in Form No. C4;

(b) a list of the stores on board the vessel in Form No. C5; and

(c) a declaration by each member of the crew of all dutiable goods in his possession in Form No. C6.

8. (1) The inward report by the master of an aircraft arriving from foreign ports shall be in Form No. C7, except that the proper officer may permit the master of a private aircraft not carrying cargo and operated for pleasure and recreation only by a pilot who is not flying for reward or remuneration or for business purposes, to make report in Form No. C7A.

(2) The report of the cargo shall be made in Form No. C8 which shall be attached to Form No. C7.

(3) The proper officer may require the master of an aircraft arriving from foreign ports to deliver to him immediately on demand —

(a) a list of passengers disembarking in Form No. C9;

(b) a list of stores on board the aircraft in Form No. C5A; and

(c) a declaration by each member of the crew of all dutiable goods in his possession in Form No. C6.

9. When an aircraft or vessel calls at more than one port or place in The Bahamas, a separate report shall be made at each port or place.

Report of vessels. Form C2. Form C2A.

Form C3.

Form C4.

Form C5.

Report of aircraft. Form C7.

Form C7A.

Form C8.

Form C9.

Form C5A.

Form C6.

Arrival at two or more ports.

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Vessels in ballast. Form C2.

Description of cargo in reports.

Weight or measurement of cargo to be reported.

Reporting cargo for other ports.

Cargo remaining on board.

Stores to be produced.

Duty free allowance of stores.

10. Vessels not having on board goods other than stores and passengers’ baggage shall be reported in Form No. C2 as “In ballast”.

11. The contents of every package and of all cargo in bulk intended for discharge at a port or place in The Bahamas, shall be reported in accordance with the description thereof in the relevant bill of lading or freight note, as the case may be.

12. The report of every vessel shall show the weight or cubic measurement of the cargo reported according to the manner in which freight has been charged, or, if no freight has been charged, the weight or measurement according to which the like kind and quantity of goods would normally be chargeable.

13. (1) Cargo intended for discharge at other ports or places in The Bahamas shall be shown separately in the inward report.

(2) If the proper officer so requires, cargo intended for discharge at other ports or places in The Bahamas shall be reported in the same manner as cargo to which regulation 11 applies.

14. Cargo remaining on board an aircraft or vessel for exportation may be reported in such manner as the Comptroller may direct.

15. All stores which are required for the use of the crew and passengers of an aircraft or vessel during its stay in port shall, on request, be produced separately to the proper officer, who may either approve the quantity produced for the use of the crew and passengers or require a portion or the whole of such stores to be placed under seal.

16. (1) A duty free allowance of stores according to the following scale may be made by the proper officer for the use of the crew and passengers of a vessel for each day or part of a day such vessel is in port —

For each officer, member of the crew and

Tobacco in any form

1 oz.

Spirits

1/24 gallon

Wine or Beer

1/6 gallon

passenger

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(2) If it is desired to retain for consumption on board any quantity in excess of the above scale, duty shall be paid forthwith on such excess quantity.

(3) Should the stay of a vessel in port exceed the period for which a duty free allowance has been made, the proper officer may, on request of the master, permit the issue, in accordance with the above scale, of such further quantities in respect of the further expected stay of the vessel as he considers necessary.

(4) The master of every aircraft or vessel shall provide on board a suitable store for the security of any goods which the proper officer may require to be placed under seal.

(5) The proper officer may secure and seal any quantities of dutiable goods in excess of the above scale and any stores which, subsequent to the arrival of the vessel, are loaded on board from a bonded warehouse or are under drawback or on which a remission, rebate or a refund of excise duty has been or will be claimed:

Provided that the proper officer may permit any stores to remain unsealed where he is satisfied that due precaution has been taken against the smuggling of stores so left unsealed.

(6) Paragraph (5) shall, mutatis mutandis, apply to the securing and sealing of dutiable goods and stores on board an aircraft.

(7) Nothing in this regulation shall be interpreted as an authority to land any stores without payment of duty.

17. (1) Application to amend an inward report of an aircraft or vessel shall be made to the proper officer by the master or his agent in Form No. C10.

(2) An application to amend an inward report in the case of goods found to be short of that report shall not be granted unless the master or his agent shall satisfy the proper officer that such goods —

(a) were not shipped; or (b) were discharged and landed at a previous port;

or (c) were over-carried and landed at a subsequent

port; or

Amendment of inward reports. Form C10.

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Unloading of goods.

Sufferance wharves and unapproved places. Form C11.

Accommodation and transport to be provided.

(d) having been over-carried, have been returned to and landed at a port in The Bahamas on the return voyage, or by some other aircraft or vessel which loaded them at the port to which they were over-carried; or

(e) were lost at sea; or (f) were stolen or destroyed before the aircraft or

vessel arrived within The Bahamas: Provided that the proper officer may, subject to the

production of such documentary evidence as the Comp­ troller may direct, permit the amendment of a report where the master or agent is unable to comply with the aforesaid requirements.

PART IV UNLOADING AND REMOVAL OF

CARGO 18. Except with the written permission of the proper

officer and subject to such conditions as he may impose, no goods shall be unloaded or removed from any aircraft or vessel arriving from a foreign port, on Sundays or public holidays at any time whatsoever, or on any other day except between the hours of 6 a.m. and 6 p.m.

19. Where the master of an aircraft or vessel wishes to proceed to a sufferance wharf, or any place other than an approved place of unloading, to unload cargo, he shall apply to the proper officer for permission in Form No. C11.

20. (1) Upon application under regulation 19 the proper officer may grant the permission sought, subject to such conditions and directions as he may see fit to impose and to the master or his agent defraying the cost of or providing accommodation in accordance with section 97 and transport overland or by sea, as the proper officer may decide, from and to his proper port, for each officer whose services the proper officer may deem necessary at such sufferance wharf or other place.

(2) The proper officer may, if he thinks fit, require the master of an aircraft or vessel proceeding to a sufferance wharf or other place to deposit with him in advance a sum sufficient to cover the expenses referred to in paragraph (1).

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21. No goods shall be unloaded at a sufferance wharf or at any place other than an approved place of unloading until they have been entered:

Provided that the Comptroller may generally in regard to any particular sufferance wharf or place in any particular case waive or modify this requirement.

22. Before any goods which have been put into any aircraft or vessel may be relanded, the owner shall apply in writing to the proper officer and obtain permission to unload the goods, and shall thereupon land such goods and dispose of them as directed by the proper officer.

23. The proper officer may issue to any person who satisfies him that he is so entitled a certificate of landing of any goods in Form No. C12 or in such other form as may be required by the authorities in the country requiring the certificate.

PART V ENTRY, EXAMINATION AND

DELIVERY 24. (1) Imported goods, other than goods for

transshipment or goods imported for a temporary use or purpose only in accordance with regulations 86 to 92 shall be entered in whichever of the undermentioned forms is appropriate —

(a) Home consumption entry for imported goods (Form No. C13);

(b) Entry for goods imported conditionally duty free under the Hawksbill Creek Agreement (Form No. C14);

(c) Bill of Sight (Provisional entry) (Form No. C15); (d) Warehousing entry (Form No. C16); (2) In the case of goods entered for warehousing,

bond shall be furnished in Form No. CB3 to cover the removal of the goods from the place of unloading to the bonded warehouse.

(3) In the case of goods referred to in paragraph (1)(b) and then sold as over the counter sale of bonded goods, the purchaser shall furnish to the Comptroller the declaration specified in Form No. C14A and the vendor shall furnish to the Comptroller a declaration in Form No. C14B.

Goods not to be unloaded at a sufferance wharf until entered.

Permit to reland goods.

Certificate of landing. Form C12.

Forms of entry.

Form C13.

Form C14.

Form C15. Form C16.

S.I. 57/2009, r. 5.

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S.I. 57/2009, r. 5.

S.I. 57/2009, r. 5.

Particulars to be declared on entries.

Disembarkation of persons.

(4) The expression “over the counter sale of bonded goods” in paragraph (3) means the sale of bonded goods by a licensee to another licensee.

(5) A person who contravenes paragraph (3) is guilty of an offence.

25. (1) Where on any form prescribed under these Regulations, the value of any imported goods is required to be declared, the value shall, unless the form specifically requires otherwise, be declared in accordance with section 86 of the Act and the Third Schedule thereof.

(2) Goods declared on all perfect entries shall be declared in accordance with —

(a) the requirements of all forms of entry; (b) the Tariff Act; and (c) any requirement which the Comptroller may

order for statistical purposes. 26. (1) No person shall land from any aircraft or

vessel except at a place appointed in accordance with section 6.

(2) The following persons on landing at any port or place from an aircraft or vessel which has arrived from or called at a foreign port shall proceed forthwith to the baggage room or other place set aside for the examination of baggage and there remain until they receive permission of the proper officer to leave such room or other place —

(a) any person who is disembarking at such port or place;

(b) any person who has any uncustomed goods in his possession whether upon his person or in his baggage;

(c) the crew of any aircraft or vessel who are leaving such aircraft or vessel, either temporarily or otherwise, and wish to remove their baggage, or any part thereof, from the aircraft or vessel;

(d) any passenger who is temporarily leaving the aircraft or vessel and wishes to remove his baggage, or any part thereof, from the aircraft or vessel;

(e) any other person who may be required by the proper officer so to do.

(3) Any person who contravenes any of the provisions of this regulation commits an offence.

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27. (1) No person shall enter the baggage room or other place set aside for the examination of baggage, except the persons required by the Customs to enter it, the proper officers, and such other persons as may be permitted by the proper officer to enter such baggage room or other place.

(2) Any person who contravenes this regulation commits an offence.

28. (1) The baggage and any uncustomed goods in the possession, whether upon his person or in his baggage, of any person to whom regulation 26 applies shall be taken without delay to the nearest place appointed for the examination of baggage, or such other place as the proper officer may direct, and shall not be removed therefrom until the baggage or goods have been examined and passed by, and any duty due thereon paid to, the proper officer.

(2) No person shall remove any baggage or goods out of the baggage room or other place until the proper officer authorises their removal.

(3) Any person who contravenes this regulation commits an offence.

29. (1) Every person, other than a member of the crew of an aircraft or vessel, shall on entering The Bahamas make a declaration to the proper officer of his baggage and of the articles contained therein or carried with him. Such declaration shall at the discretion of the proper officer be made orally or in writing in Form No. C17.

(2) All such persons shall pay to the proper officer any duty that is due and shall, subject to regulation 28 forthwith remove their baggage from the baggage room or other place set aside for the examination of baggage.

30. The proper officer may refuse to attend to any person until the whole of that person’s baggage is presented to him in one place, or where the baggage belongs to more than one person, until all the owners thereof are present before him.

31. All baggage unclaimed or uncleared after one day shall be removed by the master or agent of the aircraft or vessel to the Customs Warehouse and shall thereafter be dealt with in accordance with the provisions of section 43.

Access to baggage room.

Baggage to be taken to examination place.

Baggage declaration.

Form C17.

Baggage examination.

Unclaimed baggage.

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Unaccompanied baggage declaration.

Form C18. Good delivered in special circumstances. S.I. 50/1999. S.I. 84/2009, r. 2. S.I. 57/2009, r. 6.

Form C19. Form CB1.

Appointment of bonded warehouse. Form C20.

Bonded warehouse- keepers licences and fees. Form C21.

32. The owner of any passenger’s unaccompanied baggage shall make a declaration of such baggage and the articles contained therein in Form No. C18.

33. (1) If in any special circumstances the owner of perishable goods wishes to take delivery of such goods prior to passing of a perfect entry, he shall apply to the proper officer in Form No. C19 and furnish a bond in Form No. CB1, or such other security as may be required, in such amount as the proper officer may decide. The importer shall enter the goods within five days of taking delivery of the goods.

(2) The Comptroller shall require the owner of goods referred to in paragraph (1) to provide all documents relating in any way to such goods and the Comptroller may have access to such documents at any reasonable time during the time specified in the Act for the keeping of such documents.

PART VI GENERAL AND PRIVATE BONDED

WAREHOUSES 34. (1) An application for the appointment of a

building as a bonded warehouse shall be made through the Comptroller to the Minister in Form No. C20.

(2) The building in respect of which application is made must be suitable for warehousing purposes in regard to its situation, construction and accommodation; and a plan of the building and its situation in relation to other buildings and thoroughfares shall accompany the applica­ tion.

35. (1) A bonded warehouse-keeper’s licence shall be in Form No. C21.

(2) The annual fee to be paid for a bonded warehouse­ keeper’s licence shall be one hundred dollars:

Provided that where the licence is issued during the second, third or fourth quarter of any year, the licence fee for that year shall be respectively three-quarters, one-half, or one quarter of the full annual fee.

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36. A bond in Form No. CB2 to secure the duty on goods stored in a bonded warehouse and compliance with the customs laws relating to bonded warehouses shall be given by the licensed bonded warehouse-keeper.

37. (1) Bonded warehouses shall be distinguished by numbers allocated by the Comptroller.

(2) The words “Customs Bonded Warehouse” and the number allocated to the warehouse shall be clearly and indelibly marked on the principal entrance to the warehouse or elsewhere as the proper officer shall approve and shall be removed when the warehouse ceases to be appointed under the customs laws.

(3) Any person who contravenes this regulation commits an offence.

38. (1) Every warehouse-keeper shall — (a) provide such office accommodation and just

weights, scales, measures, and other facilities, for examining and taking account of goods and for securing them as the proper officer may require;

(b) keep a record of all goods warehoused in his bonded warehouse and shall keep such record at all times available for examination by the proper officer;

(c) stack and arrange the goods in the bonded warehouse so as to permit reasonable access to and examination of every package at all times;

(d) provide all necessary labour and materials for the storing, examining, packing, marking, coop­ ering, weighing, and taking stock, of the ware­ housed goods whenever the proper officer so requires.

(2) Where any warehouse-keeper contravenes any of the provisions of this regulation the Comptroller may direct that no other goods shall be warehoused by such warehouse-keeper until such warehouse-keeper has, in the opinion of the Comptroller, complied with such provisions.

(3) Any warehouse-keeper who contravenes any of the provisions of this regulation or of any direction given by the Comptroller under this regulation commits an offence and is liable on summary conviction therefor to a fine of five hundred dollars.

Bonds for bonded warehouses. Form CB2.

Bonded warehouses to be numbered.

Obligations of warehouse- keepers.

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39. (1) The proper officer may direct in what parts or divisions of any bonded warehouse and in what manner goods shall be deposited therein.

(2) Subject to section 32, where goods have been warehoused in a bonded warehouse, then, except with the approval of the proper officer, they shall not be moved or interfered with in any way, nor shall any alteration be made in the marks or numbers of any package.

(3) Any warehouse-keeper who contravenes, or who causes or permits a contravention of, any of the provisions of this regulation, commits an offence and shall be liable on summary conviction therefor to a fine of five hundred dollars; and the goods in respect of which an offence against subparagraph (2) is committed shall be liable to forfeiture.

40. (1) Every warehouse-keeper shall, on request, produce to the proper officer all goods deposited in his bonded warehouse.

(2) Any warehouse-keeper who contravenes this regulation, in the absence of satisfactory explanation to the proper officer, commits an offence and shall be liable on summary conviction therefor to a fine of five hundred dollars in respect of each package not so produced; and, in addition, the warehouse-keeper shall forthwith pay the duties in respect of each such package.

41. (1) No person shall make any alteration or addition to any bonded warehouse without first obtaining the permission of the Comptroller.

(2) Any person who contravenes this regulation commits an offence.

PART VII GOVERNMENT BONDED

WAREHOUSES 42. Rent shall be charged on goods warehoused in a

Government bonded warehouse at the rates set out in the Third Schedule to the Port Authorities Act.

Stowage of goods in bonded warehouse.

Warehouse- keeper to produce goods deposited.

Alterations to bonded warehouses.

Rent charges in Government bonded warehouses. Ch. 269.

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Goods to be removed when Government bonded warehouse closed.

Goods not to be warehoused.

Owner to keep packages in repair.

Goods refused for warehousing.

43. (1) Where notice has been given to the owner of any goods warehoused in a Government warehouse that it is proposed to close the warehouse, the owner shall, within the period specified in the notice, enter the goods for home consumption, or for exportation, or for re-warehousing in another bonded warehouse.

(2) Goods which are not entered pursuant to paragraph (1) and removed from the warehouse shall, on the expiry of the aforesaid period, be dealt with in accordance with section 39.

PART VIII WAREHOUSING PROCEDURE

44. (1) The following goods, and any other goods, which the proper officer may from time to time deem to be unsuitable for warehousing, shall not be warehoused:

Arms and ammunition for trade purposes; Explosives; Fireworks Matches, other than safety matches; Goods of an explosive or highly combustible or inflammatory nature, but not including petroleum products for storage in places approved for the purpose by the Comptroller; Goods of a highly perishable, offensive or corrosive nature likely to cause damage or contamination to the warehouse or to the other goods stored therein.

(2) If the Comptroller requires that any goods entered for warehousing in a bonded warehouse be specially secured while in the warehouse he may require the warehouse-keeper in writing to provide to his satisfaction a secure compartment in the warehouse for the storage of such goods and may refuse to allow the goods to be warehoused until a secure compartment is provided.

45. The owner of warehoused goods shall maintain the packages in which they are contained in a proper state of repair.

46. (1) If goods entered to be warehoused are found by the officer examining them to be insecurely packed, he may refuse to permit them to be warehoused.

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(2) Where, in accordance with the provisions of the Act an officer refuses to permit goods to be warehoused, the warehousing entry shall be deemed to be void, and the goods shall be deemed to be unentered. If the goods have been removed from a transit shed or a customs area, they shall be returned thereto without delay by, or at the expense of, the owner, unless the proper officer allows them to be entered for home consumption forthwith.

(3) The owner shall be responsible for any loss or damage which may take place between the time the goods are removed from, to the time they are returned to, a transit shed or a customs area and examined by the proper officer.

47. Unless the proper officer in any special circum­ stances otherwise allows, goods shall not be removed from a transit shed or a customs area to a bonded warehouse, or from one bonded warehouse to another, unless the warehousing of the goods can be completed during the working days and hours prescribed in regulation 4.

48. Permission to repack warehoused goods may be granted on application being made to the proper officer in Form No. C22 by the owner of the goods, who shall observe all the requirements of the officer in regard to opening, removing, marking, stacking, sorting, weighing, measuring and closing the packages in which the goods to be repacked are, or are to be, contained, and as to the payment of duty on any part of such goods.

49. When the owner of any goods deposited in a bonded warehouse desires to transfer ownership to another person, he and the person to whom it is desired to transfer the goods shall each complete and sign in the appropriate places a form of transfer in Form No. C23.

50. Warehoused goods shall be entered in whichever of the undermentioned forms is appropriate —

(a) Ex-warehouse home consumption (Form No. C24).

(b) Ex-warehouse exportation or use as stores for aircraft or vessels (Form No. C25).

(c) Ex-warehouse removal (Form No. C26). (d) Re-warehousing (Form No. C27).

Time during which goods may be warehoused.

Conditions of repacking in warehouse. Form C22.

Transfer of ownership of goods.

Form C23.

Entries of warehoused goods. Form C24.

Form C25.

Form C26. Form C27.

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Bond to be furnished. Form CB3. Form CB4. Form CB5.

Acceptance by warehouse- keeper.

Goods to be consigned to the proper officer.

Customs warehouse charges.

Ch. 269.

51. Bond shall be furnished in Form No. CB3 for goods entered for removal, in Form No. CB4 for goods entered for use as stores for aircraft or vessels and in Form No. CB5 for goods entered for exportation.

52. Entries for goods for warehousing, or for removal for re-warehousing, other than entries in respect of goods to be warehoused or re-warehoused in a bonded warehouse of which the owner of such goods is the licensed warehouse-keeper, shall not be accepted by the proper officer unless the warehouse-keeper signifies thereon in writing that he agrees to accept such goods into the warehouse for which they are entered.

53. (1) All goods entered — (a) for warehousing at a port other than the port at

which they are imported; or (b) for removal from a warehouse at one port to a

warehouse at another port, shall be consigned care of the customs officer at the port at which the goods are to be so warehoused and the relative consignment note or other document relating to the movement of such goods shall be conspicuously marked “in bond”.

(2) Such goods shall not be delivered to any person without the authority of the proper officer.

PART IX PROVISIONS RELATING TO

CUSTOMS WAREHOUSES 54. (1) Storage charges shall be charged on all

goods deposited, or deemed to be deposited, in a Customs Warehouse at the rates set out in the Third Schedule to the Port Authorities Act:

Provided that storage charges shall not be charged on seized or detained goods or on passengers’ baggage if such baggage is removed within eight days of the date of deposit in a Customs Warehouse.

(2) Storage charges payable on goods under this regulation and all other charges due to Customs on goods deposited, or deemed to be deposited, in a Customs Warehouse shall be paid to the proper officer before the delivery of the goods.

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55. If at any port or place in The Bahamas where a customs officer is stationed, a building has not been specifically approved by the Minister for use as a Customs Warehouse, the Custom house shall be deemed to be a Customs Warehouse.

PART X ENTRY OUTWARDS AND LOADING

OF AIRCRAFT AND VESSELS 56. Entry outwards of a vessel in which any goods

are to be exported shall be made by the master or his agent in Form No. C28.

57. (1) Goods for exportation, other than — warehoused goods; goods under drawback; goods for transshipment; goods imported under the regulations relating to temporary importations,

shall be entered in whichever of the undermentioned forms is appropriate —

(a) export entry for domestic goods (Form No. C29);

(b) re-export entry for imported goods (not under drawback) (Form No. C30).

(2) Goods declared on export entries shall be declared in accordance with —

(a) the requirements of the forms of entry; (b) the Tariff Act; (c) any requirements which the Comptroller may

order for statistical purposes. 58. Except with the written permission of the proper

officer and subject to such conditions as he may impose, no goods shall be put on board any aircraft or vessel, departing to a foreign port, on Sundays or public holidays at any time whatever, or on any other day except between the hours of 6 a.m. and 6 p.m.

59. Where the master of an aircraft or vessel wishes to proceed to a sufferance wharf, or any place other than an approved place of loading, to load cargo, he shall apply to the proper officer for permission in Form No. C11.

Customs houses deemed to be Customs Warehouses.

Entry outwards of vessels.

Form C28.

Entries for exportation.

Form C29.

Form C30.

Loading of goods.

Loading at sufferance wharves and unapproved places. Form C11.

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Accommodation and transport to be provided.

Goods not to be loaded at sufferance wharf until entered.

Master to deliver passenger list.

Form C9. Form C4.

Loading before entry.

60. (1) Upon application under regulation 59, the proper officer may grant the permission sought, subject to such conditions and directions as he may see fit to impose and to the master or his agent defraying the cost of providing accommodation in accordance with section 97 and transport overland or by sea, as the proper officer may decide, from and to his proper port, for each officer whose services the proper officer may deem necessary at such sufferance wharf or other place.

(2) The proper officer may, if he thinks fit, require the master of an aircraft or vessel proceeding to a sufferance wharf or other place to deposit with him in advance a sum significant to cover the expenses referred to in paragraph (1).

61. No goods shall be loaded at a sufferance wharf or at any place other than an approved place of loading until they have been entered:

Provided that the Comptroller may generally in regard to any particular sufferance wharf or place or in any particular case waive or modify this requirement.

62. (1) If the proper officer so requires the master or his agent shall deliver to the proper officer before any passenger embarks on any aircraft or vessel, a correct list of the passengers embarking in Form No. C9 or in Form No. C4, as the case may be.

(2) No person shall embark on any aircraft or vessel, except at a place appointed under section 6, nor, in the case of a passenger, until permission to embark has been granted by the proper officer.

(3) The baggage of passengers of an aircraft or vessel proceeding to a foreign port shall be loaded at such place as the proper officer may direct, and unless the proper officer otherwise allows, shall not be loaded until it has been examined and passed by him for shipment.

(4) Any person who contravenes any of the provisions of this regulation commits an offence.

63. Where, under the provisions of section 49(1)(d), the proper officer permits the loading, prior to entry, of goods, whether liable to or free of export duty, application

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shall be made by the exporter in Form No. C31 and security furnished, if the proper officer so requires in the case of goods liable to export duty.

64. Where goods have been unloaded in error, the master or agent of the aircraft or vessel shall make application, in Form No. C32, to the proper officer at the place of unloading for permission to reload the goods, and obtain such permission in writing before removing them from the place of unloading, and he shall observe all such conditions in regard to the removal and reloading of the goods as the proper officer may impose.

65. The master of an aircraft or vessel desiring to load duty paid stores, other than under drawback, or stores which are not liable to duty, shall make application to the proper officer in Form No. C33.

66. The master of an aircraft or vessel desiring to load as stores any goods from a bonded warehouse or any goods under drawback shall comply with the relevant regulations.

67. (1) The master of an aircraft or vessel desiring to transfer stores from one aircraft or vessel to another shall make application to the proper officer in Form No. C34.

(2) Stores subject to import duty shall not be transferred from one aircraft or vessel to another until bond has been given in Form No. CB4.

(3) Any person who contravenes any of the provisions of this regulation commits an offence.

68. The loading or transfer of stores shall be subject to the observance by the applicant of any conditions imposed by the proper officer and shall not commence until the appropriate entry has been passed or application has been granted.

69. (1) All stores shall be produced to the proper officer before being put on board an aircraft or vessel, and upon being put on board (except in the case of commis­ sioned vessels) shall not be taken into use without the express permission of the proper officer while the aircraft or vessel is within The Bahamas:

Form C31.

Cargo landed in error.

Form C32.

Loading of duty paid and free stores.

Form C33.

Loading of drawback and dutiable stores.

Transfer of stores.

Form C34.

Form CB4.

Conditions of loading or transfer of stores.

Production of stores before loading.

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Conditions under which goods deemed to be put on board.

Transshipment entry and bond. Form C35. Form CB6.

S.I. 1/1998.

Provided that duty paid stores on which a drawback of customs duty or remission, refund or rebate of excise duty is not claimed and stores which are not liable to duty may be taken into immediate use.

(2) Any person who contravenes any of the provisions of this regulation commits an offence.

70. Goods entered under bond for exportation or use as stores or for transshipment shall not, unless the Comptroller otherwise directs, be deemed to have been put on board an aircraft or vessel unless they are —

(a) entered on an appropriate form; (b) produced to the proper officer for examination

immediately prior to leading; (c) loaded on the exporting aircraft or vessel

immediately after examination; (d) produced to the proper officer, if he so requires,

after loading; (e) certified on the appropriate form by the master

or other principal officer of the aircraft or vessel as having been received on board;

(f) except in the case of aircraft or ships’ stores, included in the outward manifest of the aircraft or vessel.

71. (1) Goods reported for transshipment shall be entered in Form No. C35 and a transshipment bond shall be furnished in Form No. CB6.

(2) Notwithstanding paragraph (1) of this regulation and paragraph (a) of regulation 70, no entry and no trans­ shipment bond shall be required in respect of goods reported for trans-shipment at the Freeport Container Port situated in the island of Grand Bahama.

(3) Goods which have not been reported for transshipment and have been unloaded may be entered for transshipment in accordance with this regulation if —

(a) they have not been entered under the customs laws;

(b) the master or agent applies for and obtains the permission of the proper officer to amend the inward report of the importing aircraft or vessel.

(4) Goods reported for transshipment shall be entered and reshipped within twenty-one days of the date of the commencement of discharge of the importing aircraft or

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vessel or within such further period as the proper officer may allow.

72. (1) Goods entered for transshipment may, with the permission of the proper officer and subject to such conditions as he may impose, be transshipped direct from the importing aircraft or vessel to the exporting aircraft or vessel, if such goods are reported by the importing aircraft or vessel for transshipment.

(2) Goods reported for trans-shipment at the Freeport Container Port shall be subject to a fee of —

(a) twenty-five cents per shipping container landed at the Port; and

(b) twenty-five cents per shipping container exported therefrom.

(3) In this regulation, “Freeport Container Port” means the port situated on the island of Grand Bahama and appointed as a port under the Customs Management Act.

PART XI DEPARTURE AND CLEARANCE OF

AIRCRAFT AND VESSELS 73. (1) In accordance with section 56 and subject to

the conditions of this regulation, vessels which — (a) are intended for pleasure purposes only; and (b) are engaged in a voyage for recreation, sporting

or pleasure purposes only; and (c) are not carrying cargo; and (d) were reported inwards in Form No. C2A

(Inward Report — Pleasure vessels), and (e) were issued with a temporary cruising permit in

Form No. C39, may depart from The Bahamas without application being made by the master of such a vessel for a certificate of clearance and without the issue of such a certificate:

Provided that upon arrival at the first foreign port after departure from The Bahamas, the master shall dispatch to the Comptroller by the most expeditious means the temporary cruising permit (Form C39) issued to him upon arrival of the vessel in The Bahamas.

Transshipment direct. S.I. 1/1998.

S.I. 1/1998

S.I. 1/1998

Ch. 293.

Exemption of certain vessels from clearance.

Form C2A.

Form C39.

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Form of clearance of vessel. Outward manifest of vessel. Form C37.

Form C4.

Form C37.

Form C4.

General declaration and clearance of aircraft. Form C7.

Form C8. Form C7.

Form C9.

Form C7. Form C8. Form C9.

Shipments short or in excess of manifest. Form C10. Form C8. Form C37.

(2) Any person who contravenes any of the provisions of this regulation commits an offence.

74. The certificate of clearance of a vessel departing to a foreign port shall be in Form No. C36.

75. (1) The outward cargo manifest of a vessel shall be in Form No. C37 and shall contain particulars of all cargo shipped in accordance with the description thereof in the relevant bill of lading or freight note, together with the weight or cubic measurement of such cargo in the manner prescribed in regulation 12.

(2) The proper officer may require the master of a vessel departing from The Bahamas to deliver to him a passenger list in Form No. C4.

(3) A separate outward manifest in Form No. C37, and, if required by the proper officer, a separate passenger list in Form No. C4, shall be furnished in respect of each port in The Bahamas from which the vessel departs.

76. (1) Before departing to a foreign port, the master of an aircraft shall deliver to the proper officer a general declaration in Form No. C7 in duplicate and a copy of Form No. C7 signed by the proper officer shall be returned to the master and shall be the certificate of clearance of the aircraft.

(2) The outward cargo manifest of an aircraft shall be in Form No. C8 which shall be attached to the general declaration in Form No. C7.

(3) The proper officer may require the master of an aircraft departing from The Bahamas to deliver to him a passenger list in Form No. C9.

(4) A separate general declaration in Form No. C7 and cargo manifest in Form No. C8, and, if the proper officer so requires, a separate passenger manifest in Form No. C9, shall be furnished in respect of each port in The Bahamas from which the aircraft departs, but at any port at which no cargo is loaded or no passengers embark, Form No. C8 or Form No. C9 need not be furnished.

77. On application being made in Form No. C10 the proper officer may allow the master or agent of an aircraft or vessel to amend the cargo manifest in Form No. C8 or in Form No. C37, as the case may be, in respect of any goods found to have been shipped short or in excess of the manifest.

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PART XII COASTWISE VOYAGES

78. (1) The transire for coastwise cargo carried by aircraft and vessels under section 64 and the combined transire and clearance for coasting aircraft and vessels and their cargoes under section 66, shall, except in the case of aircraft and vessels referred to in subparagraphs (2) and (3) of this regulation, be in Form No. C38.

(2) In the case of a private aircraft not carrying cargo and operated for pleasure and recreation only by a pilot who is not flying for reward or remuneration or for business purposes, the combined inward report and cruising permit in Form No. C7A shall be deemed to be the transire for coastwise voyages by such aircraft.

(3) In the case of a pleasure vessel not carrying cargo and engaged in a voyage for recreation, sporting or pleasure purposes only and reported inwards in Form No. C2A (Inward Report — Pleasure Vessels), the transire for coastwise voyages by such vessels shall be in Form No. C39 (Temporary Cruising Permit).

(4) In respect of the issue of a transire for goods arriving from a foreign port in a container or on an open rack trailer entered at a port of entry other than New Providence and being transired from that port to New Providence there shall be paid to the proper officer a fee of $500.00 per container or trailer of not less than fourteen feet in length.

(5) In this regulation “container” means a steel or fibre-glass or other metal constructed receptacle normally used for the conveyance of cargo and being not less than fourteen feet in length.

79. When cargo is loaded in an aircraft or vessel for carriage coastwise to more than one port or place, separate transires shall be prepared for each port or place.

80. (1) Revoked with effect from 1st January, 2010.

Coastwise transire and clearance.

Form C38.

Form C7A.

Form C2A.

Form C39.

30 of 1989, s. 8(1).

30 of 1989, s. 8(1).

Separate transires for each port.

Loading and unloading of coastwise cargo.

S.I. 57/2009, r. 7.

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Sufferance wharves and unapproved places.

Form C11.

Accommodation and transport to be provided.

Transire to be delivered before loading or unloading.

Amendment of transire.

Export certificates for goods intended for re- importation. Form C40.

(2) Coastwise cargo shall not be loaded on an aircraft or vessel for carriage coastwise or removed from a customs area or a transit shed after it has been unloaded or landed without the prior authority of the proper officer.

(3) Any person who contravenes any of the provisions of this regulation commits an offence.

81. Where the master of a coasting aircraft or vessel wishes to proceed to a sufferance wharf, or any place other than an approved place of loading or unloading, to load or unload coastwise cargo, he shall apply to the proper officer for permission in Form No. C11.

82. (1) Upon application under regulation 81 the proper officer may grant the permission sought, subject to such conditions and directions as he may see fit to impose and to the master or his agent defraying the cost of or providing accommodation in accordance with section 97 and transport overland or by sea, as the proper officer may decide, from and to his proper port, for each officer whose services the proper officer may deem necessary at such sufferance wharf or other place.

(2) The proper officer may, if he thinks fit, require the master of an aircraft or vessel proceeding to a sufferance wharf or other place to deposit with him in advance a sum sufficient to cover the expenses referred to in paragraph (1).

83. Save with the written permission of the proper officer no coastwise cargo shall be loaded on, or unloaded from an aircraft or vessel until the master has delivered to the proper officer the transire relating to the cargo to be loaded or unloaded.

84. The proper officer may permit the master or agent of an aircraft or vessel, on application, to amend the transire if any cargo is found to be in excess or short of that described therein.

PART XIII RE-IMPORTED GOODS

85. (1) The certificate of export for the purpose of dealing with re-imported goods under section 81 shall be in Form No. C40.

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(2) Any person desiring to export goods temporarily and intending to re-import them under section 81, shall produce them for examination to the proper officer at the port or place of exportation.

(3) If the proper officer is satisfied that on re- importation it will be possible to identify the goods by reason of marks or numbers indelibly marked thereon or by affixing a customs seal thereto, he may issue an export certificate in Form No. C40; but if the proper officer is not so satisfied, he may refuse to issue the certificate.

(4) On re-importation, the goods shall be produced to the proper officer at the port or place of importation together with the certificate of export for examination and identification of the goods; and if the proper officer is satisfied that the goods are the same goods as those exported, he may authorize importation under section 81.

PART XIV GOODS IMPORTED FOR A

TEMPORARY USE OR PURPOSE 86. Section 82 shall apply to the following — (a) fine jewellery approved as such by the

Comptroller and imported on consignment, provided that security is furnished for the exportation of the goods and that the goods are exported within six months of the date of importation or duty paid on any such goods not so exported;

(b) goods for use at any convention or similar business meeting held in The Bahamas and intended to be re-exported at the conclusion of such convention or meeting; provided that security is furnished for the exportation of the goods if the Comptroller so requires, and that such goods are exported within one month of the date of the conclusion of such convention or meeting;

(c) samples of a travelling salesman, not intended for sale, subject to permission being given for temporary importation by the Comptroller and to the furnishing of security for exportation of such samples within three months of the date of importation;

Goods imported for temporary use or purpose.

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Temporary importation procedure.

Form C41.

(d) goods imported solely for renovation or repair and not intended for use in The Bahamas after such renovation or repair has been effected, provided that the goods are exported within three months of the date of importation and security for such exportation is furnished, if the Comptroller so requires;

(e) motor cars, motor cycles and pleasure vessels arriving otherwise than under their own power, subject to regulation 88;

(f) commercial vessels arriving for a temporary stay in The Bahamas during a voyage commencing and ending outside The Bahamas, provided that such vessels are wholly owned and operated by persons whose principal place of business is outside The Bahamas and subject to regulation 89;

(g) pleasure vessels arriving under their own power, subject to regulation 90;

(h) photographic and cinematographic equipment, sound recorders and sound reproducers belonging to the foreign press or to foreign radio, television and motion picture services, the clothes and props belonging to actors and actresses accompanying these services upon approval by the Minister of a recommendation by the Minister of Tourism that importation be free of duty and upon the importer providing security for the exportation of the goods from The Bahamas within 90 days from the date of their importation or within such extended period as the Minister may allow;

(i) any goods, other than cinematograph films, imported for a temporary use or purpose approved by the Minister, and subject to regulation 92.

87. (1) Any person who desires to import any goods under the provisions of regulation 86(a), (b), (c), (d), (e), (h) or (i) shall make application to the proper officer in Form No. C41 and shall declare therein —

(a) the temporary use or purpose for which the goods are imported;

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(b) the full particulars of the goods, specifying the nature thereof and any further particulars necessary for the valuation and identification of such goods;

(c) the approximate date on which, and the port at which, such goods will be re-exported.

(2) If the proper officer so requires, invoices or other documentary evidence of value shall be produced and attached to the application and retained by the officer.

(3) Where security is required to be furnished under regulation 86, 88 or 92, the importer shall either, at the election of the proper officer, deposit a sum equal to the duty on the goods, or provide a bond therefor in Form No. CB7.

(4) On exploration of the goods, the following conditions shall apply and where a deposit has been paid or a bond provided, the deposit shall not be refunded or bond cancelled unless the conditions are fulfilled —

(a) the owner of the goods shall give due notice to the proper officer at the port of exportation of his intention to re-export such goods and shall deliver to the proper officer the copy of the application Form No. C41 issued to him at the port of importation together with the temporary import Form No. C42 issued in the case of goods to which regulation 88 applies;

(b) the goods shall be produced to the proper officer at the port of exportation for examination and identification to the satisfaction of the proper officer;

(c) the goods shall be re-exported within the appropriate period of time prescribed in regulation 86, 88 or 91 for such goods.

88. The temporary importation of motor cars and motor cycles, and the temporary importation of pleasure vessels imported otherwise than under their own power, shall be subject to the following conditions —

(a) the imported article shall be imported by, and for the use of, a person not ordinarily resident in The Bahamas, or a person who has entered The Bahamas to be employed for a period not exceeding six months;

(b) the imported article shall not be used for commercial purposes or for hire;

Form CB7.

Form C41.

Form C42.

Temporary importation of motor cars, etc.

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Form C41.

Form CB7.

3 of 1994, s. 4.

Form C42.

(c) application for temporary importation shall be made in accordance with regulation 87 in Form No. C41 and, at the election of the proper officer, a deposit made of a sum equal to the duty on the imported article or bond provided therefor in Form No. CB7 for the due exporta­ tion of the imported article:

Provided that no deposit shall be required in respect of the temporary importation of a pleasure vessel to which item 23 of Part B of the Fourth Schedule to the Tariff Act applies but the importer of that vessel shall pay a fee of fifty dollars for the issue of the temporary permit under paragraph (d) and give a written undertaking to provide the Comptroller with the proof of the export of the vessel within a reasonable time of its exportation.

(d) if the application is approved by the proper officer, a temporary import permit in Form No. C42 will be issued to the importer:

Provided that — (i) one temporary import permit only will be

issued in each year in respect of the same imported article; and

(ii) temporary permits will only be issued for one motor car, one motor cycle and one pleasure vessel imported otherwise than under its own power, in respect of any household;

30 of 1989, s. 8 (2).

(e) the imported article shall be exported in accordance with regulation 87 within six months of the date of importation or, if the imported article is a pleasure vessel, within twelve months of that date; save that the Minister may upon application to the Comptroller by an importer of such vessel approve extensions of that period but not beyond two years therefrom subject to the payment of five hundred dollars for each approval and the continuing condition that the vessel is not used during any extended period for commercial purposes or hire.

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89. The proper officer may, in respect of a commer­ cial vessel which he is satisfied fulfils the conditions of regulation 86(f) permit the temporary importation of such vessel for the duration of a period of time necessary for the purposes of unloading and loading cargo and stores and disembarking and embarking passengers and for such other purposes as the proper officer may approve.

90. The temporary importation of pleasure vessels arriving under their own power shall be subject to the following conditions —

(a) the pleasure vessel shall be imported by, and for the use of, a person not ordinarily a resident in The Bahamas, or a person who has entered The Bahamas to be employed for a period not exceeding six months;

(b) the pleasure vessel shall not be used for commercial purposes, or for hire;

(c) report of arrival shall be made in accordance with regulation 7 in the form of Form No. C2A;

(d) on approval of the inward report by the proper officer, a temporary cruising permit will be issued in Form No. C39 upon payment of a fee of $10.00.

(e) the pleasure vessel shall depart from The Bahamas within twelve months of the date of arrival or within such further period but not beyond two years therefrom as may have been approved by the Minister upon application to the Comptroller, subject to the continuing condition that the vessel is not used during any extended period for commercial purposes or hire and the payment of a fee of five hundred dollars for each approval.

(f) on departure of the pleasure vessel from The Bahamas, the temporary cruising permit shall either be surrendered to the proper officer when application for clearance is made, or dealt with as provided in regulation 73.

91. (1) A pleasure vessel arriving in The Bahamas — (a) not exceeding thirty feet in length, shall be

subject to a fee of one hundred and fifty dollars; (b) exceeding thirty feet in length, shall be subject

to a fee of three hundred dollars, and such fees shall cover the cost of a fishing permit under the Fisheries Resources (Jurisdiction and Conservation)

Temporary importation of commercial vessels.

Temporary importation of pleasure vessels.

Form C2A.

7 of 1993, s. 13.

Form C39.

30 of 1989, s. 8(3).

Fee for pleasure vessel.

S.I. 46/2003.

Ch. 244.

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S.I. 46/2003.

Ch. 379.

S.I. 6/2004.

Temporary importation of other goods.

30 of 1989, s. 8 (4). S.I. 35/2004. S.I. 57/2009, r. 8.

25 of 1991, s. 6.

37 of 1992, s. 6.

Act, a cruising permit issued under regulation 90 and any attendance fees payable to a customs officer pursuant to regulation 6, as well as any overtime and travel costs required for the attendance of an immigration officer.

(2) Where a pleasure vessel under paragraph (1) carries more than four passengers, every additional passenger of or above the age of six years, who is not a resident passenger shall be subject to a tax of $15.00 as specified under the Passenger Tax Act.

(3) The fee paid in respect of a pleasure vessel under paragraph (1) shall permit such vessel to enter The Bahamas twice within a ninety day period.

92. The temporary importation of goods under regulation 86(i) shall be subject to the following condi­ tions —

(a) the prior approval of the Minister shall have been obtained for the importation;

(b) the period of temporary importation shall be ninety days from the date of importation, provided that the Minister, upon reasonable cause being shown, may extend the period by additional periods of ninety days;

(c) on importation, and at the commencement of any additional ninety day period granted by the Minister, application shall be made to the proper officer in Form No. C41 and security furnished in accordance with regulation 87;

(d) payment of a customs duty of ten per centum ad valorem shall be made in respect of, and at the commencement of, each ninety days of the period of temporary importation:

Provided that no customs duty shall be charged, levied or collected in respect of any period of temporary importation of goods —

(i) imported by any religious organisation for use for religious purposes; or

(ii) imported for the purpose of any cultural or sporting event, or any other event approved by the Minister;

(iii) imported by any person who is a musical recording artist and is in The Bahamas temporarily for the purpose of recording in The Bahamas;

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(e) the goods shall be exported in accordance with regulation 87 within ninety days of the date of importation or within such further periods of ninety days as may be granted by the Minister.

PART XV APPLICATION OF DUTIES

93. Where a consignment of imported goods contains goods which are classifiable under several tariff headings, the importer may, on request, for the purpose of payment of duty, apply to all the goods in the consignment, that tariff heading of the several headings applicable to the goods, which attracts the highest rate of duty.

94. (1) The Declaration of Value required under the Third Schedule of the Act shall be in Form No. C43.

(2) Where under paragraph 19 of the Third Schedule of the Act, the owner desires to authorize an agent to make the Declaration of Value on his behalf, such authority shall be given in Form No. C44.

(3) A Declaration of Value in writing shall not be required for goods the importation of which does not require a written entry.

95. (1) In the case of a continuous flow of goods supplied by the same seller to the same buyer under the same conditions, the Comptroller may waive requirements to be furnished in support of each entry.

(2) The Comptroller may, in such cases and subject to such conditions as he may deem fit to impose, determine a percentage in respect of those elements of the value by which the price paid or payable is adjusted in order to arrive at the value required by the Third Schedule of the Act.

(3) This regulation shall not apply unless the Comptroller is satisfied that the books of account and other records of the buyer or consignee are adequate and satisfactory for the purpose of the requirements of the Third Schedule of the Act.

(4) Application for permission to make a simplified declaration of value under this regulation shall be made in Form No. C45.

Goods classifiable under several tariff headings.

Declaration of value. Form C43.

Form C44.

Simplified declaration of value.

Form C45.

[Original Service 2001] STATUTE LAW OF THE BAHAMAS

CH.293 – 46] CUSTOMS MANAGEMENT

Application to duty free goods and goods liable to specific duty.

Basis of drawback.

Conditions of granting drawback.

Drawback documents. Form C46.

Form CB4.

Form CB5.

Refund of sums overpaid or paid in error. Form C48.

Remission or refund of duty on lost, destroyed or pillaged goods.

96. The provisions of the Third Schedule of the Act shall apply, mutatis mutandis, to goods free of duty and to goods liable to specific rates of duty for which customs entry is required but in such cases the Declaration of Value may be made in the entry.

PART XVI DRAWBACK, REMISSION, REBATE,

AND REFUND 97. Drawback shall be payable according to the

actual quantity of goods exported, or shipped for use at stores, as the case may be.

98. It shall be a condition for the granting of any drawback that —

(a) the goods are not prohibited by any law from being exported or put on board any aircraft or vessel for use as stores;

(b) the goods shall have been entered to a perfect entry.

99. (1) The person claiming drawback shall enter the goods for exportation, or shipment for use as stores in Form No. C46 at the port of exportation and, within three months of the date of exportation, shall submit a drawback claim in Form No. C47.

(2) If the proper officer so requires, security shall be given by bond in Form No. CB4 for the due shipment of goods entered under drawback for use as stores, or in Form CB5 for the due exportation of goods entered under drawback for export.

100. Application for refund in accordance with section 88 of sums claimed to have been overpaid in error shall be made in Form No. C48 with such proof of overpayment or payment as the proper officer may require.

101. Where goods are claimed to have been lost, pillaged or destroyed by accident during the voyage or while subject to customs control, and the owner desires to make application for —

(a) remission of duty on such goods in accordance with section 92; or

(b) refund of duty on such goods in accordance with section 94,

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

CUSTOMS MANAGEMENT [CH.293 – 47

the application shall be made to the proper officer in Form No. C49, together with such proof of the loss, pillage or destruction of the goods and such evidence that such goods have not been, and will not be, consumed in The Bahamas, as the proper officer may require.

102. Where goods are claimed to have been damaged during the voyage or while subject to customs control and the owner desires to make application for —

(a) rebate of duty on such goods in accordance with section 93; or

(b) refund of duty on such goods in accordance with section 94,

the application shall be made to the proper officer in Form No. C50 and shall be accompanied by such proof of the damage and such evidence that the carrier or insurer of the goods has made an allowance to the owner in respect of the damage, as the proper officer may require.

103. (1) Application to claim remission or refund of duty in accordance with section 95 shall be made in writing to the Comptroller together with such proof as he may require that the goods were not in accordance with the contract of sale and that the seller has consented either —

(a) to the goods being returned unused to the seller; or

(b) to the goods being destroyed, unused. (2) If the application is approved and the goods are

to be returned to the seller, the goods shall be dealt with as drawback goods in accordance with section 90 and regulations 97, 98 and 99, save that where the duty on the goods has not been paid and remission of duty is claimed, regulation 98(b) shall not apply and the drawback claim submitted in Form No. C47, if and when approved, shall be the warrant for the remission of duty.

(3) If the application is approved and the goods are to be destroyed, the goods shall be destroyed under the supervision of the proper officer.

(4) When the proper officer is satisfied that the goods have been destroyed, the importer may claim remission or refund of the duty on the goods and such claim shall be in Form No. C48:

Form C49.

Rebate or refund of duty on damaged goods.

Form C50.

Remission or refund of duty on goods not in accordance with contract.

Form C47.

Form C48.

[Original Service 2001] STATUTE LAW OF THE BAHAMAS

CH.293 – 48] CUSTOMS MANAGEMENT

Form C48.

Seizure notice.

Form C51.

Request for compounding of offence. Form C52.

Customs broker’s licence. Form C53.

Form CB8.

Refusal, suspension revocation of broker’s licence.

Provided that, where the duty on the goods has not been paid and remission of duty is claimed, Form No. C48 shall be suitably amended and, if and when, the claim is approved, shall be the warrant for remission of the duty.

PART XVII FORFEITURES, SEIZURES, LEGAL

PROCEEDINGS AND COMPOUNDING OF OFFENCES

104. The notice of seizure of any aircraft, vessel, vehicle, goods or other thing shall be in Form No. C51.

105. The written request by a person that a contravention of the customs laws be dealt with by the Comptroller under section 141 shall be in Form No. C52.

PART XVIII CUSTOMS BROKERS

106. (1) A licence for a customs broker shall be in Form No. C53 and shall expire on 31st December each year.

(2) Application for a licence or renewal of a licence shall be made in writing to the Comptroller.

(3) When the application has been approved, the applicant shall —

(a) pay the licence fee of twenty dollars; (b) furnish security by bond in Form CB8 in such

sum as the Comptroller may require; and (c) submit to the Comptroller, if the Comptroller so

requires, a tariff of the rates to be charged for services rendered to the public.

107. (1) The Comptroller may refuse an application for a customs broker’s licence for any good or sufficient cause.

(2) The Comptroller may, by order, suspend, revoke, or refuse to renew a customs broker’s licence on the grounds that the broker has committed an offence against the customs laws or has been convicted of an offence involving dishonesty or fraud, or for any other good or sufficient cause.

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

CUSTOMS MANAGEMENT [CH.293 – 49

(3) A copy of the order shall be delivered to the broker at his usual place of business.

(4) The broker may appeal to the Minister against such order, but if no such appeal is lodged within one month of the date of the order, or if on such appeal, the order is confirmed by the Minister, the licence shall be void.

108. Any person who in any way acts as, or claims to be a customs broker without having a valid licence issued under these Regulations, commits an offence.

PART XIX MISCELLANEOUS

109. Where any reference is made in these Regula­ tions to a specific form, it shall be construed as a reference to that form in the Schedule to these Regulations.

110. The Minister may, by order published in the Gazette —

(a) amend any form in the Schedule to these Regulations;

(b) specify the form of any other document required or authorised for the purposes of the customs laws.

111. (1) The Comptroller may specify the number of copies of any form required to be presented to the Customs and the number of copies so specified shall be presented accordingly.

(2) Each of the copies of a form of customs entry required to be presented, shall, before presentation to the proper officer, be clearly stamped or marked respectively, “Original”, “Duplicate”, “Triplicate” and so on according to the number of copies required to be presented.

(3) If the person entering any goods, requires a copy of the entry for his own use, he shall present to the proper officer an additional copy marked “Importer’s copy” or “Exporter’s copy”, as the case may be; but such copy shall not be valid for dealing with the goods entered thereon or for any other purpose under the customs laws.

Offence to act as customs broker without a licence.

Forms.

Schedule

Amendment of forms.

Copies of forms.

[Original Service 2001] STATUTE LAW OF THE BAHAMAS

CH.293 – 50] CUSTOMS MANAGEMENT

Particulars on forms.

Officer may refuse to accept forms.

Fees for services to the public.

112. (1) The particulars required to be furnished in any customs form shall be —

(a) furnished in accordance with the requirements and wording of the form; and

(b) printed, typed or written thereon indelibly and legibly.

(2) Where on any customs form any alteration is made to the wording of the form or to the particulars furnished thereon prior to the presentation of the form to the proper officer, such alteration shall be —

(a) made in such manner that both the wording or particulars which have been altered and the alteration are legible; and

(b) initialled by each and every signatory to the form.

113. A customs officer may refuse to accept or to act upon a form or other document presented to him unless the requirements of the customs laws in relation thereto have been fulfilled in every respect to the satisfaction of such officer.

114. The following services may be performed or certificates issued or given by the Customs for the public for which the following fees shall be paid —

(a) Issue of a landing certificate under regulation 23 $2.00

(b) Provision of a copy of any document certified by Customs per page $2.00

(c) Issue of any other certificate or Such fee, if any, certifying of any as the Comptroller document by Customs. in his discretion

may direct.

SCHEDULE C1 Attendance Request C2 Report Inwards of Vessels C2A Inward Report — Pleasure Vessels C3 Parcels List C4 Vessel Passenger List C5 Declaration of Consumable Stores on Board Vessel C5A Declaration of Consumable Stores on Board Aircraft

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

CUSTOMS MANAGEMENT [CH.293 – 51

C6 Declaration of Dutiable Goods in the Possession of the Crew of an Aircraft or Vessel

C7 Aircraft General Declaration C7A Inward Declaration and Cruising Permit for Private Aircraft

Entering The Bahamas C8 Aircraft Cargo Manifest C9 Aircraft Passenger Manifest C10 Application to Amend Inward Report/Outward Manifest C11 Application to Proceed to a Sufferance Wharf or Other

Unapproved Place C12 Landing Certificate C13 Home Consumption Entry for Imported Goods C14 Entry for Goods Imported Conditionally Duty Free under the

Hawksbill Creek Agreement C14A Declaration by Purchaser for Over Counter Bonded Goods C14B Declaration by Vendor for Over Counter Bonded Goods C15 Bill of Sight (Provisional Entry) C16 Warehousing Entry C17 Accompanied Baggage Declaration C18 Unaccompanied Baggage Declaration C19 Application for Release of Perishable or Other Goods Prior to

Payment of Duty C20 Application for the Appointment of a Building to be Used as a

Bonded Warehouse C21 Bonded Warehouse-keeper’s Licence C22 Request to Repack Warehoused Goods C23 Notice of Transfer of Ownership of Warehoused Goods C24 Ex-Warehouse Home Consumption Entry C25 Ex-Warehouse Export Entry for Goods for Exportation or for Goods

for Use as Stores C26 Ex-Warehouse Removal Entry C27 Re-Warehousing Entry C28 Entry Outwards of Vessel C29 Export Entry for Domestic Goods C30 Re-Export Entry for Imported Goods (Not under Draw-back) C31 Application to Load Prior to Entry C32 Application to Reload Goods Unloaded in Error C33 Application to Load Paid or Free Stores C34 Application to Transfer Stores of Aircraft or Vessel C35 Transshipment Entry C36 Certificate of Clearance of Vessel

LRO 1/2010 STATUTE LAW OF THE BAHAMAS

CH.293 – 52] CUSTOMS MANAGEMENT

C37 Outward Manifest of Vessel C38 Transire C39 Temporary Cruising Permit for Pleasure Vessels C40 Export Certificate for Goods Intended for Re-Importation C41 Application to Import Goods for a Temporary Use or

Purpose C42 Temporary Import Permit for Motor Car, Motor Cycle or

Pleasure Vessel (Not Imported Under Own Power) C43 Declaration of Value for Customs Purposes C44 Standing Authority in respect of Signing Declaration of

Value C45 Application to Make a Simplified Declaration of Value C46 Export Entry for Drawback Goods, including Stores C47 Drawback Claim C48 Miscellaneous Refunds Claim C49 Claim for Remission or Refund on Lost, Destroyed, or

Pillaged Goods (Regulation 101) C50 Claim for Rebate or Refund on Damaged Goods (Regula­

tion 102) C51 Seizure Notice C52 Request for Compounding of an Offence C53 Customs Broker’s Licence C54 Application for Payment of Proceeds of Sale of Goods CB1 Bond for Delivery of Perishable or Other Goods Prior to

Payment of Duty CB2 General Bond for a Bonded Warehouse CB3 Bond for Movement of Goods from the Place of Landing

to a Bonded Warehouse or from a Bonded Warehouse to another Bonded Warehouse

CB4 Bond for the Shipment of Stores CB5 Bond for Exportation CB6 Transshipment Bond CB7 Bond for the Re-exportation of Goods imported for a

Temporary Use or Purpose CB8 Bond for Customs Brokers CB9 Bond for Security of Duty on Goods Imported by Aircraft

or Ship CB10 General Bond for Security of Customs Revenue

STATUTE LAW OF THE BAHAMAS LRO 1/2010

___________________________

_______________________________________________________________

CUSTOMS MANAGEMENT [CH.293 – 53

FORM C1 ATTENDANCE REQUEST

BAHAMAS CUSTOMS DEPARTMENT Place __________________________

Date __________________________

No. ___________________________

The Customs Officer,

I/We apply for attendance of Customs Officers as indicated below and undertake to pay the attendance fees.

Date Time Place, nature and extent of work for which attendance

is required and name of aircraft or vesselFrom To

Signature ___________________________

Name and __________________________

Address __________________________

Approved

______________________________ (Rank)

______________________________ (Date and time)

For Customs Use

Staff on duty:_________________________________________________________________

____________________________ Supervisor

[Original Service 2001] STATUTE LAW OF THE BAHAMAS

CH.293 – 54] CUSTOMS MANAGEMENT

FORM C2 REPORT INWARDS OF VESSELS

BAHAMAS CUSTOMS DEPARTMENT Rotation No. ___________

Date of Arrival ____ 19 __

Port of ________________________________________

Agent’s Name __________________________________

Name and Description of

Vessel

Nationalityand, if British,port

ofregistry,other­ wise,country

Net Registered Tonnage

Number of

Crew

Name of Master

Port or Place from whence

arrived

INWARD MANIFEST Page ____

No. of Bill of Lading

Marks and Nos.

Number and Description of

packages

Description of

Goods

Measurement and/or

weight on bill of lading

Name of consignee

For Customs

Use

I declare that the particulars in the report of my vessel and her lading are true to the best of my knowledge and belief, that the inward manifest consists of (words) _____________________ pages and that I have not broken bulk or delivered any goods out of my vessel since her departure from _____________________

Signed and declared this ______________ day of _______________________________ 19 ____

In the presence of ______________________________________ _______________________________ (Signature of Customs Officer) Master of Agent

Note — Additional pages of this Report shall be initialled by the master or agent, numbered and sealed together with this page.

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

____________________________________________________________________________

____________________________________________________________________________

CUSTOMS MANAGEMENT [CH.293 – 55

FORM C2A INWARD REPORT — PLEASURE VESSELS

BAHAMAS CUSTOMS DEPARTMENT Note 1 — This modified form of report under the Customs Regulations is applicable only to pleasure vessels

engaged in a voyage for recreation, sporting or pleasure purposes only. Masters of vessels carrying cargo must complete an Inward Report in Form No. C2.

Note 2 — If the proper officer is satisfied that the Inward Report of a foreign pleasure vessel on this form is in order, he may issue a Temporary Cruising Permit (Form No. C39) for use while the vessel is in The Bahamas.

Note 3 — If the foreign pleasure vessel does not clear outwards, the Temporary Cruising Permit (Form No. C39) must be sent by the most expeditious means to the Comptroller of Customs, P.O. Box 155, Nassau, Bahamas from the first foreign port of call after leaving The Bahamas.

Note 4 — Part C of this form is to be completed only in respect of pleasure vessels which have been entered for home use in The Bahamas. Evidence of duty payment or other customs must be produced.

A. Port of __________________________________________Date _______________________

(1) Name of Vessel ___________________________________Nationality __________________

(2) Document No./Registration No. ______________________Master’s Name _______________

(3) Port of Departure _____________________________________________________________

B. Crew and Passenger Report

1. Name Address Nationality

(1) ____________________________________________________________________________

(2) ____________________________________________________________________________

(3) ____________________________________________________________________________

(4) ____________________________________________________________________________

(5) ____________________________________________________________________________

(6) ____________________________________________________________________________

2. Stores on Board ______________________________________________________________

3. List of Arms and Ammunition ___________________________________________________

C. Domestic Based Pleasure Vessels only

(1) Port of Departure _____________________________________Date____________________

(2) Reference to Customs Entry on which duty was paid or

exemption granted. No. _________________Date ________

[Original Service 2001] STATUTE LAW OF THE BAHAMAS

_________________________________________________________________________

_________________________________________________________________________

_____________________________________ ____________________________

CH.293 – 56] CUSTOMS MANAGEMENT

(3) Purposes of Trip Abroad _____________________________________________________

(4) Repairs, renovations, accessories and/or goods purchased while abroad ________________

(5) Any other charges incurred by or alterations made to vessel while abroad ______________

I declare that the particulars in this report of my vessel and her lading are true and complete, that there are no goods on board other than the bona fide baggage of the crew and passengers and the stores, arms and ammunition declared above and that no goods have been delivered from the vessel since her departure from ______________________________

(last foreign place of departure).

* I further declare that I am not ordinarily resident in The Bahamas and that the vessel while in The Bahamas will not be used for commercial purposes or for hire and that the vessel will depart from The Bahamas within twelve months of arrival.

In the presence of Signed and declared this ______ day of __________ 19 ___

Proper Officer Signature of Master

* Delete in the case of vessels, duty paid or otherwise entered for home use in The Bahamas.

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

_____________________________________

CUSTOMS MANAGEMENT [CH.293 – 57

FORM C3 PARCELS LIST

BAHAMAS CUSTOMS DEPARTMENT Port of __________________________________ Port whence arrived ______________________________

Name of vessel ______________________________________ Date of Arrival ________________ 19 ____

List of all Packages or Parcels (other than Passengers’ Accompanied Baggage) Imported and for which no Bill of Lading has been issued.

Mark or Address Description of Goods Consignee How disposed of(for Customs Use)

I certify that the above list contains particulars of all the small packages or parcels (other than passengers’ accompanied baggage) imported in the vessel for unloading at _____________________ and for which no bill of lading has been issued.

__________________________________________ Master

Date ___________________________ 19 ___

Proper Officer

Date ___________________________ 19 ___

[Original Service 2001] STATUTE LAW OF THE BAHAMAS

CH.293 – 58] CUSTOMS MANAGEMENT

FORM C4 VESSEL PASSENGER LIST

BAHAMAS CUSTOMS DEPARTMENT List of passengers on _____________________________Arrived at_________________________

Departing from on ____________________________

Name Sex Class Age * Where embarked Destination Remarks

I hereby declare that the foregoing list of passengers is correct in all particulars.

_______________________________ Master

_______________________ 19 _____

* Note. If the passenger is under 21 years of age, the age should be stated. If over 21, the word “adult” is sufficient.

The names of the passengers remaining on board need not be set out, but the list should specify the number of such passengers embarking and disembarking at each port.

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

CUSTOMS MANAGEMENT [CH.293 – 59

FORM C5 DECLARATION OF CONSUMABLE STORES ON BOARD

VESSEL ___________________________________ BAHAMAS CUSTOMS DEPARTMENT

Notes 1. Columns 2, 3 and 4 are to be completed on arrival in respect of stores, other than goods included in the crew declaration form, and the form signed by the Master in the Arrival section below.

2. Columns 5 to 10 are to be completed on departure and the form signed by the Master in the Departure section below.

3. Consumption other than by the officers, crew and passengers should be declared in Column 7 together with any deficiencies which cannot be accounted for to the satisfaction of the Customs Officer. Duty must be paid on such consumption and deficiencies.

4. If there is more than one bar, separate declarations should be made in respect of the stores in each bar.

Articles

1

Declaration on arrival Consumed since arrival Declaration on departure For

officia l use

11

Under seal

2

Un sealed

(in bar)

3

Total of 2 &

3

4

By Officers and crew

5

By Passen gers

6

Other Use (see note)

7

Under seal

8

Unsealed (in bar)

9

Total of 8 &

9

10 Beer-in-bulk-gal.-in bottles, cans Gal. Brandy Gal. Gin Gal. Rum Gal. Vodka Gal. Whisky Gal. Spirits, other Gal. Liqueurs Gal. Still Wine Gal. Sparkling Wine

Gal.

Champagne Gal. Vermouth Gal. Cigarettes No. Cigars No. Tobacco, mfr’d Lb. Other

I declare that the above particulars of stores on board at the time of arrival of my vessel are true and complete.

Date of arrival __________________________ 19 ______ _______________________________________________

Master Checked _____________________________ 19 _______ _______________________________________________

Proper Officer

I declare that the above particulars of consumption and stores remaining on board at the time of departure of my vessel are true and complete. Date of departure _______________ 19 ____ _____________________________________

Master Checked ______________________ 19 ____ _____________________________________

Proper Officer

Duty amounting to $ __________ on the goods shown in Column 7 collected to Receipt No. _____ of ______________ 19 _____ ____________________________________

Proper Officer

[Original Service 2001] STATUTE LAW OF THE BAHAMAS

_______________________________________________________________________________________

_______________________________________________________________________________________

CH.293 – 60] CUSTOMS MANAGEMENT

FORM C5A DECLARATION OF CONSUMABLE STORES ON BOARD AIRCRAFT

BAHAMAS CUSTOMS DEPARTMENT Registration No. _____________ Flight No. _________________

The following is a true account of the undermentioned stores on board the above Aircraft at the time of arrival at _______________________________________________ Airport.

Article Unit ofPacking Quantity Article Unit of Packing Quantity

Cigarettes . . . . . . . . . .

Cigars . . . . . . . . . . . . . .

Tobacco . . . . . . . . . . . .

Beer . . . . . . . . . . . . . . . .

Brandy . . . . . . . . . . . . .

Whisky . . . . . . . . . . . . .

Gin . . . . . . . . . . . . . . . .

Rum . . . . . . . . . . . . . . .

Spirits, other . . . . . . . . .

Liqueurs . . . . . . . . . . . .

WINES:—

Red . . . . . . . . . . . .

White . . . . . . . . . . .

Sparkling . . . . . . .

Champagne . . . . . ..

Vermouth . . . . . . . .

Other:— . . . . . . . . .

Date of Arrival __________________ ________________________________________ Master.

Satisfied with Report of Stores ______________________________________________________________ Proper Officer.

New Stores Shipped and General Remarks:—

_____________________ 19 ____ _________________________________ Proper Officer.

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

CUSTOMS MANAGEMENT [CH.293 – 61

FORM C6 Sheet No. ______ DECLARATION OF DUTIABLE GOODS IN THE POSSESSION

OF THE CREW OF AN AIRCRAFT OR VESSEL BAHAMAS CUSTOMS DEPARTMENT

Notice to Masters, Officers and Crews of Aircraft/Vessel Regarding Goods brought as their Private Property from outside The Bahamas

1. This form must be completed in readiness to be handed over to the customs officer who first visits the aircraft/vessel. It must be signed by each member of the crew (including the master and officers), who must state opposite his signature the quantity of dutiable articles in his possession. If he has nothing he must state “Nil”.

2. All articles acquired abroad or during the voyage must be declared.

3. Any articles the property of any member of the crew, found in the aircraft/vessel and not declared will be liable to forfeiture and the owner thereof will be liable to prosecution.

4. Members of a crew who remain on a vessel during her stay in port may be allowed under certain conditions to retain in their possession for their own use on board small quantities of tobacco, spirits and other dutiable goods. Such goods must not be landed without the authority of a customs officer.

Aircraft/Vessel __________________________________________

Arriving from ____________________________________________

Date of Arrival _____________________ 19 _________

To the Customs Officer, Port of __________________________________

We, the undersigned, Masters, Officers and Members of the crew of the above described aircraft/vessel, declare that we have in our possession, respectively, as our private property the quantities of goods stated against our respective signatures. We further declare that the particulars stated are true and complete declarations of all the goods in our possession and we severally undertake that none of the goods shall be landed without the authority of a customs officer.

PositionofOfficer orCrewmember

To ba

cc o

C ig

ar s

C ig

ar et

te s

Sp iri

ts

Signature (if any member of the crew is unable to sign his name, his mark

should be witnessed by a responsible officer of the

aircraft/vessel) lb. No. No. gal.

Description;. quantity;and

valueof othergoods

For official use only

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

[Original Service 2001] STATUTE LAW OF THE BAHAMAS

CH.293 – 62] CUSTOMS MANAGEMENT

PositionofOfficer orCrewmember

To ba

cc o

C ig

ar s

C ig

ar et

te s

Sp iri

ts

Signature (if any member of the crew is unable to sign his name, his mark

should be witnessed by a responsible officer of the

aircraft/vessel) lb. No. No. gal.

Description;. quantity;and

valueof othergoods

For official use only

11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. I certify that the foregoing sheet(s) * (numbered 1 to . . .) of Form No. C6 contain(s) the names of all the officers and crew of this aircraft/vessel. Date _________________________ 19 ___ ____________________________

Master * Where more than one sheet of Form No. C6 is required, the sheets should be numbered consecutively and fastened

together ; the Master’s certificate need only be given on the last sheet.

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

CUSTOMS MANAGEMENT [CH.293 – 63

FORM C7 AIRCRAFT GENERAL DECLARATION

(Outward/Inward) BAHAMAS CUSTOMS DEPARTMENT

Owner or Operator _______________________________________________________________________ Marks of Nationality and Registration ________________________ Flight No. _______ Date ___________ Departure from _____________________________ Arrival at ____________________________________

(Place) (Place)

FLIGHT ROUTING (“Place” column always to list origin, every en route stop and destination)

PLACE TOTAL NUMBEROF CREW NUMBER OF PASSENGERS

ON THIS STAGE CARGO MANIFEST SHEETS ATTACHED

Departure Place: Embarking ________________ Through on same flight

Arrival Place: Disembarking ______________ Through on same flight

______________

Declaration of Health

Persons on board known to be suffering from illness other than airsickness or the effects of accidents, as well as those cases of illness disembarked during the flight.______________________________________________________ ______________________________________________________________ ______________________________________________________________ Any other conditions on board which may lead to the spread of disease _____ ______________________________________________________________ ______________________________________________________________ Details of each disinsecting or sanitary treatment (place, date, time, method) during the flight. If no disinsecting has been carried out during the flight, give details of most recent disinsecting __________________________________ ______________________________________________________________ ______________________________________________________________

Sgd. _____________________________ Crew member responsible

For official use only

I declare that all statements and particulars contained in this General Declaration, and in any supplementary forms required to be presented with this General Declaration are complete, exact and true to the best of my knowledge and that all through passengers will continue/have continued on the flight.

SIGNATURE ______________________________________ Authorized Agent or Pilot-in-Command

FORM C7A

[Original Service 2001] STATUTE LAW OF THE BAHAMAS

_______________________________________________________________________________________

_______________________________________________________________________________________

___________________________________________________

CH.293 – 64] CUSTOMS MANAGEMENT

INWARD DECLARATION AND CRUISING PERMIT FOR PRIVATE AIRCRAFT ENTERING THE BAHAMAS

BAHAMAS CUSTOMS DEPARTMENT Notes 1. This modified form of declaration under the Customs Regulations is applicable only to

private aircraft not carrying cargo and operated for pleasure and recreation only by a pilot who is not flying for reward or remuneration or for business purposes. Other aircraft must be reported on the General Declaration Form No. C7.

2. This form should be presented in triplicate at all Ports of Entry other than Nassau, West End and Freeport, where two copies will be sufficient.

Time of Arrival ________________________________________ Date of Arrival __________________

Name of Pilot _________________________________________ Type of Aircraft _________________

Country of Registration _________________________________ Reg. No. _______________________

Customs Port of Arrival _________________________________ From Where ____________________

Number of Crew _______________________________________ No. of Passengers ________________

Stores on Board _________________________________________________________________________

List of Arms and Ammunition ______________________________________________________________

I hereby certify that the above information is correct and that, except for the goods declared above and the bona fide baggage of the crew and passengers, no goods are being carried in the aircraft.

I further certify that —

(a) the aircraft referred to herein is operated to and within The Bahamas solely for pleasure and recreation, by a pilot, who is not flying for reward or remuneration or for business purposes; and

(b) to the best of my knowledge no person on board this aircraft is suffering from any contagious or infectious disease and neither was there any known epidemic at my Port of Departure.

__________________________________________ Signature of Pilot and Date

Permission is hereby granted for the above described Aircraft to cruise The Bahamas for a period not exceeding

Official Stamp (Sgd.) ________________________________ for Comptroller of Customs.

We welcome you to The Bahamas and trust you will have a pleasant cruise through our Islands.

This Cruising Permit should be retained until application is made for clearance from The Bahamas, at which time it must be surrendered to Customs at your Port of Clearance. It should be produced on request of the Commissioner or a Customs Officer at any place you may visit. The Commissioner or Customs Officer so requesting will initial, stamp and return it to you. In the interest of your own safety you may wish to contact the proper official of any place you visit but this is not compulsory.

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

CUSTOMS MANAGEMENT [CH.293 – 65

FORM C8 AIRCRAFT CARGO MANIFEST

BAHAMAS CUSTOMS DEPARTMENT Owner or Operator _______________________________________________________________________

Marks of Nationality and Registration ______________________________ Flight No. ______ Date ______

Point of lading ________________________________Point of unlading ____________________________ (Place) (Place)

Air Waybill Number

Number of packages Nature of goods

For use by owner or operator only For official use only

Prepared by ________________________________________ Page No. ______ of ___ Pages

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FORM C9 AIRCRAFT PASSENGER MANIFEST BAHAMAS CUSTOMS DEPARTMENT

Owner or Operator _______________________________________________________________________

Marks of Nationality and Registration ____________________________ Flight No. ________ Date ______

Point of embarkation __________________________ Point of disembarkation _______________________ (Place) (Place)

Surname and Initials For use by owner or operator only For official use only

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

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CUSTOMS MANAGEMENT [CH.293 – 67

FORM C10 APPLICATION TO AMEND INWARD REPORT/OUTWARD MANIFEST*

BAHAMAS CUSTOMS DEPARTMENT To the Customs Officer

Port of _______________________________

Name of *aircraft/vessel ____________________________________________ Rotation No. ___________

Date of report _________________

Date _________________ 19 ___

Permission is requested to amend the * Inward Report/Outward Manifest of the aircraft/vessel by * adding/deducting the undermentioned packages which we declare were/were not * landed in/exported from The Bahamas for the reasons stated hereunder —

No. of bill of lading ______________________________________________________________________

Marks and numbers of packages ____________________________________________________________

No. and description of packages ____________________________________________________________

Description of goods _____________________________________________________________________

Measurement and/or weight on bill of lading __________________________________________________

Consignee ——————————————————————————————————————————— Consignor

_____________________________________ Master or Agent

Amendment * accepted/not accepted.

Proper Officer

Date ____________________ 19 ____

* Delete whichever is inapplicable.

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CH.293 – 68] CUSTOMS MANAGEMENT

FORM C11 APPLICATION TO PROCEED TO A SUFFERANCE WHARF OR

OTHER UNAPPROVED PLACE BAHAMAS CUSTOMS DEPARTMENT

No. ____________________________________

Port of _________________________________

Date _____________________________ 19 ___

The Customs Officer,

Permission is requested for the aircraft/vessel ______________________________________________ to proceed to __________________________________ at _______________________________ a.m./p.m. on the ______________________________________________ for the purpose of loading/unloading cargo.

I undertake to pay all expenses incurred by the Customs in connection with this request in supervising the said aircraft-vessel, its stores and cargo.

_____________________________________ Master or Agent

The above application is granted subject to the observation of the following conditions in addition to those provided in the Customs laws:—

Date ____________________ 19 ___ _________________________________ Proper Officer

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CUSTOMS MANAGEMENT [CH.293 – 69

FORM C12 LANDING CERTIFICATE

BAHAMAS CUSTOMS DEPARTMENT Port of ______________________________________

This is to certify that from examination of the records of this Department, it appears that the following described goods were imported and landed at this Port, from aircraft/vessel __________________________ which arrived at this Port on _________________ 19 _____ from _________________________________

Bill of Lading or Consignment

Note No.

Marks and Numbers of

Packages

Number and Description of

Packages

Quantity and Description of

goods Consignee

Date ___________________19___ _________________________________________ for Comptroller of Customs

Bahamas Customs Department

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STATUTE LAW OF THE BAHAMAS [Original Service 2001]

CUSTOMS MANAGEMENT [CH.293 – 72A

FORM C14A

DECLARATION BY PURCHASER FOR GOODS SOLD AS OVER THE COUNTER SALE OF BONDED GOODS

BAHAMAS CUSTOMS DEPARTMENT I ........................................................................, declare that I am duly licensed by the Port Authority within the terms of the Hawksbill Creek Agreement and that the goods on this invoice* are herein stated as SUPPLIES/MANUFACTURING SUPPLIES and will be used in the conduct of my business.

Signed:

Dated:

*(The invoice must identify the Licensee, display the Licensee’s bond number and submitted with the Declaration

to the Customs Department before the 15th day of the following month)

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CH.293 – 72B] CUSTOMS MANAGEMENT

FORM C14B

DECLARATION BY VENDOR FOR GOODS SOLD AS OVER THE COUNTER SALE OF BONDED GOODS

BAHAMAS CUSTOMS DEPARTMENT I ...................................................................., declare that I am duly licensed by the Port Authority while the terms fo the Hawksbill Creek Agreement and the goods on this summary report* are herein stated as SUPPLIES/MANUFACTURING SUPPLIES which have been sold in the course of my business.

Signed:

Dated:

*(The summary report must identify the Licensee, display the Licensee’s bond number and submitted with the declaration to the Customs Department before the 15th day of the following month)”.

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FORM C15 BILL OF SIGHT

(Provisional Entry) BAHAMAS CUSTOMS DEPARTMENT

(to be printed in black on light blue paper — size 8½” x 14”)

Port _____________________________ Wharf or Station ___________________

NAME AND ADDRESS OF OWNER _______________________________________________________ NAME AND ADDRESS OF BROKER ______________________________________________________

NameofAircraft Dateof Rotation Portfrom Countryof Countrywhence BillofLadingor orVessel Arrival No. whencearrived OriginofGoods GoodsConsigned AirwayBillNo.

PACKAGES Marks and Numbers

Number and

Description

Description of goods with such information as the Importer is able to give as to quantity and value For Official use

Total number of packages in words _______________________________

_______________________________ _______________________________

Amount assessed as deposit ____________________________ ____________________________________________________

Proper Officer Amount received as deposit _____________________________ ____________________________________________________

Cashier I/We __________________________________________________________________, the Owner (or agent duly authorised by the Importer) of the Goods above mentioned do hereby declare that I/we have not received sufficient Invoice, Bill of Lading or other advice from whence the quality, quantity or value of the goods mentioned can be ascertained. * I/We hereby undertake to make perfect entry within three days of examining the goods under this Bill of Sight. † I/We hereby undertake to make perfect entry within three months from the date hereof, or forfeit, the

amount deposited as above. Dated this ______________ day of ____________________ 19 _____ (Signed) ______________________

Owner or Agent (Signed) _____________________________ Date ____________

Proper Officer * Applicable only where the information required to make perfect entry is obtainable by examination of the goods † Applicable only where the information required to make perfect entry is obtainable by examination of the goods

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STATUTE LAW OF THE BAHAMAS [Original Service 2001]

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FORM C17 ACCOMPANIED BAGGAGE DECLARATION

BAHAMAS CUSTOMS DEPARTMENT

1. Declarations

Disembarking passengers are required to make an oral declaration of all goods which they are carrying or which are in their baggage and to complete this form in respect of any such goods which are liable to duty. Members of a family residing in one household and travelling together may make a single declaration.

2. Duty Free Allowances

These include:—

(a) alcoholic beverages not exceeding one quart of spirits and one quart of wine (adults only);

(b) tobacco not exceeding one pound in weight or 200 cigarettes or 50 cigars (adults only);

(c) any other articles up to a limit of value of $25, expect that where the passenger is a returning resident returning after an absence of one year or more, the limit of value is $240.00.

3. Prohibited and restricted goods

The importation of certain goods is prohibited or restricted by law. Failure to declare such goods to the Customs officers may involve seizure and liability to penalties. Such goods include fruit or other plant materials, animals, birds, drugs, firearms and indecent or obscene articles.

4. Warning

Any person who makes an oral or written declaration which is false or incorrect is liable to penalties and the goods concerned may be forfeited.

DECLARATION

I hereby declare that the particulars entered overleaf are a true and correct statement of my baggage and of the goods carried by me and that, except where otherwise stated, the goods are intended solely for my personal or household use and have been in my use and possession as stated overleaf.

I further declare that —

* (i) I am a temporary visitor to The Bahamas and expect to depart on (date) __________

* (ii) I am a resident of The Bahamas having been absent from The Bahamas for a period of _______ months and now returning from a visit to (place) ___________________

* (iii) I am arriving to take up residence in The Bahamas. My former place of residence was __________ and I expect to reside in The Bahamas for a period of ___________

* Delete where inappropriate

Full Name ________________________________________ ___________________________________ Signature of Declarant

Address in The Bahamas _____________________________________ Date _________________________ 19 ___

_________________________________________________ Arrived by (name of ship, flight number

_________________________________________________ of aircraft ___________________________

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CH.293 – 78] CUSTOMS MANAGEMENT

FORM 17 BAGGAGE DECLARATION

BAHAMAS CUSTOMS DEPARTMENT

The baggage consists of (number) _______________ packages.

Description and Quantity of Goods

Where and When Obtained and Whether Used or Unused Value

For Customs Use Only

Rate Duty

Total

Receipt No. _____________________________

(Cashier) Customs Officer

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CUSTOMS MANAGEMENT [CH.293 – 79

FORM C18

UNACCOMPANIED BAGGAGE DECLARATION

BAHAMAS CUSTOMS DEPARTMENT

1. Declarations. The owner of any unaccompanied baggage must make a correct and complete declaration on this form of the whole of the unaccompanied baggage and the goods contained therein. Relevant invoices and packing lists should be produced to facilitate clearance.

2. Prohibited and restricted goods. The importation of certain goods is prohibited or restricted by law. Failure to declare such goods may involve seizure and liability to penalties. Such goods include fruit or other plant materials, animals, birds, dogs, firearms and indecent or obscene articles.

3. Warning. Any person who makes any declaration relating to the Customs which is false or incorrect is liable to penalties and the goods concerned may be forfeited.

DECLARATION

I hereby declare that the particulars entered overleaf are a true and correct statement of my unaccompanied baggage imported by aircraft/vessel ____________ arriving at (port) ________________ on (date) ______________________ and that, except where otherwise stated, the goods are intended solely for my personal or household use and have been in my use and possession as stated overleaf.

I further declare that —

* (i) I am a temporary visitor to The Bahamas and expect to depart on (date) _________

* (ii) I am a resident of The Bahamas having been absent from The Bahamas for a period of ________ months and now returning from a visit to (place) __________________

* (iii) I am arriving/arrived on __________________ to take up residence in The Bahamas. My former place of residence was ______________________________________ and I expect to reside in The Bahamas for a period of ____________________

* Delete where inappropriate

Full Name _____________________________________________ _______________________________ Signature of Declarant

Address in The Bahamas ___________________________________________ Date ____________________ 19 ___

[Original Service 2001] STATUTE LAW OF THE BAHAMAS

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CH.293 – 80] CUSTOMS MANAGEMENT

FORM 18

The baggage consists of (number) ___________________ packages.

Description and Quantity of Goods

Where and When Obtained and Whether Used or Unused Value

For Customs Use Only

Rate Duty

Total

Receipt No. _________________________

(Cashier) Customs Officer

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CUSTOMS MANAGEMENT [CH.293 – 81

FORM C19 S.I. 84/2009, r. 3. APPLICATION FOR RELEASE OF PERISHABLE GOODS

PRIOR TO PAYMENT OF DUTY

BAHAMAS CUSTOMS DEPARTMENT

Port _________________________________

Date ____________________________19___

To the Customs Officer

at _______________________________________

I request permission to remove the undermentioned goods prior to entry and payment of duty. I undertake to provide security for removal by * the attached deposit of $ _________/ * the attached Customs Bond (Form CB1)/ * reference to General Customs Bond (Form CB1) _______________________ and to make entry of the goods within five days of taking delivery thereof.

* Delete where inappropriate _____________________________________

Importer or Broker

Vessel’s Name & Voyage No. or

Aircraft Flight No.

Date of Arrival From

Bill of Lading No. or Waybill No.

Marks and Number of Packages

Number and Type of Package

Quantity and Description of Goods Value

Release Approved

Bond No. ________________/ Deposit of $ _____________________ collected to Receipt No. _________ dated ___________________ 19 ____

____________________________ Proper Officer

For Customs Use Only.

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FORM C20

APPLICATION FOR THE APPOINTMENT OF A BUILDING TO BE USED AS A BONDED WAREHOUSE

BAHAMAS CUSTOMS DEPARTMENT To the Minister of Finance, through the Comptroller of Customs.

I apply for the appointment of the under-mentioned building to be used as a bonded warehouse. Plans of the building and of its situation in relation to neighbouring buildings are attached to this application. Name and address of applicant ______________________________________________________________

Whether warehouse is for general or private use ________________________________________________ Estimated amount of duty chargeable on goods likely to be warehoused at any one time ________________ Name of proposed surety __________________________________________________________________ PARTICULARS OF BUILDING — Address and situation _____________________________________________________________________

Whether whole or part of building ___________________________________________________________ If part, for what purpose is remainder used and by what means is the proposed bonded warehouse part secured from the rest

Of what material is the building constructed ___________________________________________________

Dimensions of proposed bonded warehouse ___________________________________________________

Description of doors and how fastened _______________________________________________________

Description of windows and how fastened _____________________________________________________

Materials of roof or ceiling and how secured ___________________________________________________

Ventilation and how secured _______________________________________________________________ _________________________________ 19 ______ __________________________________________

Signature of Applicant

Recommendation of Comptroller of Customs _______________________ 19 _____ _________________________________

Comptroller of Customs Appointed approved as General Bonded Warehouse

Private

_________________________ 19 ___ _________________________________ Minister of Finance

STATUTE LAW OF THE BAHAMAS LRO 1/2010

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CUSTOMS MANAGEMENT [CH.293 – 83

FORM C21

BONDED WAREHOUSE KEEPER’S LICENCE

BAHAMAS CUSTOMS DEPARTMENT (Name) ________________________________________________________________________________

is hereby licensed as a bonded warehouse keeper in accordance with The Bahamas Customs Management Act, in respect of* General Private Bonded Warehouse No. _______ which has been appointed for the

Private warehousing therein of (goods) ____________________________________________________________

This licence is valid from the ________ day of ________ 19 ___ to the 31st December next ensuing, unless earlier revoked.

Dated _________________________ 19 ____ _________________________________ for Comptroller of Customs

Licence Fee ____ dollars collected

to Receipt No. ____________ dated _________ 19 ____

Cashier

[Original Service 2001] STATUTE LAW OF THE BAHAMAS

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CH.293 – 84] CUSTOMS MANAGEMENT

FORM C22 REQUEST TO REPACK WAREHOUSED GOODS

BAHAMAS CUSTOMS DEPARTMENT

Place _________________________

Date __________________ 19 _____

The Customs Officer

Permission is requested to repack the undermentioned goods deposited in Bonded Warehouse No. ____ situated at ________________________________________________

PARTICULARS OF WAREHOUSING

Importing Aircraft/Vessel

Rotation No.

Entry No. and Date

Date of Warehousing

Warehouse Register

Number Page

GOODS TO BE REPACKED

Packages How to be repacked

Marks and Numbers

Number and Description Description of Goods

Marks and Numbers

Number and Description

_________________________________ Owner or Agent

Permission to repack granted subject to the following conditions:—

Date _________________ _________________________________ Proper Officer

Repack under Supervision. Satisfied.

Date _________________ _________________________________ Proper Officer

I certify that the original transaction record in Warehousing Register No. _______ page ______ has been closed and a new account opened in Register No. ________ page ______

Date ________________ _________________________________ Proper Officer

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

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CUSTOMS MANAGEMENT [CH.293 – 85

FORM C23

NOTICE OF TRANSFER OF OWNERSHIP OF WAREHOUSED GOODS

BAHAMAS CUSTOMS DEPARTMENT

Place _____________________

Date ______________________

To Customs Officer

Please note that I have this day transferred the ownership of the undermentioned goods which are warehoused in Bonded Warehouse No. _______ situated at ________ to ___________________________ of _____________________________________________________________________________________

Importing Aircraft or Vessel

Rotation No.

Entry No. and Date

Marks and Number of Packages

Description of goods Warehouse Register and Page

Former Owner or Agent

CERTIFICATE OF ACCEPTANCE BY NEW OWNER

I, ________________________________________ of ______________________________________ hereby certify that as from this day, I am the owner of the above-mentioned goods and I undertake to pay all rents and charges due and accruing thereon.

Date _________________________________ _______________________________ New Owner or Agent

Transfer approved and noted in Warehouse Register No. ___________ Page _________

Date _________________________________ _______________________________ Proper Officer

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CH.293 – 94] CUSTOMS MANAGEMENT

FORM C28

ENTRY OUTWARDS OF VESSEL

BAHAMAS CUSTOMS DEPARTMENT Rotation No. _________________

Date _________________ 19 ____

Port of _________________________________

Name of Vessel Net

Registered Tonnage

Nationality Master’s Name Destination

Last voyage from _____________________________________with cargo in ballast

Lying at ____________________________________________

Date of Inward Report _________________________________

I, _________________________________________________________ master of the above- mentioned vessel, hereby declare that no imported goods are left on board the said vessel other than the goods and stores described below.

________________________________________

Master or Agent

Cargo remaining on board _________________________________________________________________

Stores remaining on board _________________________________________________________________

Allowed

Date ____________________ 19 ___ _______________________________________

Proper Officer

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FORM C31

APPLICATION TO LOAD GOODS PRIOR TO ENTRY

BAHAMAS CUSTOMS DEPARTMENT The Customs Officer No. _______________________

_____________________________________ Port ______________________

I/We _____________________________________ of ________________________________________ request permission to load prior to making export entry the following goods by the aircraft/vessel ____________ on or about the ____________ day of ____________ 19 ______

PARTICULARS OF GOODS

Packages:

Marks and numbers _____________________________________________________________

Number of description _____________________________________________________________

Number, in words _____________________________________________________________

Description of Goods _____________________________________________________________________

_____________________________________________________________________

_____________________________________________________________________

_____________________________________________________________________

Quantity _____________________________________________________________________

F.O.B. Value ____________________________________________________________________

Destination ____________________________________________________________________

Name and address of consignee ___________________________________________________________________

I/We declare that the above particulars are true and I/we undertake to furnish the requisite export entry and pay the export duty, if any, due on the above-mentioned goods within ninety-six hours of the departure of the aircraft/vessel.

Date _______________________ 19 _____ ____________________________

Exporter or Agent

Permission granted. Bond No. _________ of ______ in force.

Date __________________________ 19 ____ ____________________________

Proper Officer

Notes: 1. Section 49 of the Customs Management Act and Regulation 63 refer. 2. This form is not applicable to warehoused goods or drawback goods. 3. If the goods are liable to export duty, bond in the form CB1 must be given.

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CH.293 – 100] CUSTOMS MANAGEMENT

FORM C32

APPLICATION TO RELOAD GOODS UNLOADED IN ERROR

BAHAMAS CUSTOMS DEPARTMENT The Customs Officer No. ____________

_____________________________________ Date ______ 19___

Permission is hereby requested to reload into aircraft/vessel __________________________________ lying at ___________________, the following goods unloaded therefrom in error —

Packages

DESCRIPTION OF GOODSMarks and

Numbers

Number and Description

_________________________________ Master or Agent

Permission is granted subject to the following conditions —

Date _______________________________ _________________________________ Proper Officer

Received on board the above-mentioned goods.

Date _______________________ 19 ____ _________________________________ Master or Agent

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

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CUSTOMS MANAGEMENT [CH.293 – 101

FORM C33

APPLICATION TO LOAD DUTY PAID OR FREE STORES

BAHAMAS CUSTOMS DEPARTMENT The Customs Officer No. _____________________

_____________________________________ Date ______________ 19 ___

Permission is hereby requested to load the under-mentioned stores on the aircraft/vessel ____________ departing for ___________________ (destination).

The stores are goods free of duty-paid goods on which drawback is not being claimed.

Number of Crew ______________________________

Number of Passengers_______________________________

Duration of Voyage _________________________days.

NUMBER OF PACKAGES DESCRIPTION AND QUANTITY OF STORES

Master or Agent

*Approved in full Approved as amended

Date _____________________ 19 ____ __________________________ Proper Officer

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FORM C34

APPLICATION TO TRANSFER STORES OF AIRCRAFT OR VESSEL

BAHAMAS CUSTOMS DEPARTMENT The Customs Officer No. _______________________

_______________________________________ Date ________________ 19 ___

Permission is hereby requested to transfer the under-mentioned stores from the aircraft/vessel __________________________ to the aircraft/vessel ___________________ under Bond (Form CB 4) No. __________ of ________

Packages

DESCRIPTION AND QUANTITY OF STORESMarks and

Numbers

Number and

Description

Aircraft/Vessel __________________ ___________________________________ Master or Agent

Approved

Date ____________________ 19 ___ ___________________________________ Proper Officer

I have received the above-mentioned stores on board and I undertake that they will not be taken into use without the prior permission of the proper officer of Customs until the aircraft/vessel has left The Bahamas.

Aircraft/Vessel __________________

Date ____________________ 19 ___ ___________________________________ Master or Agent

Stores as above loaded on aircraft/vessel __________________________________

Date ____________________ 19 ___ ___________________________________ Proper Officer

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STATUTE LAW OF THE BAHAMAS [Original Service 2001]

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CUSTOMS MANAGEMENT [CH.293 – 105

FORM C36

CERTIFICATE OF CLEARANCE OF VESSEL

BAHAMAS CUSTOMS DEPARTMENT

PORT OF _____________________________

This is to certify to whom it may concern, that the ______________________________________________

___________________________________________ of _____________________________________ tons

burden, whereof _____________________________________________________ is Master, has been duly

cleared for _______________________________________________________________________ with the

undermentioned Cargo viz: ________________________________________________________________

Given under my hand at the aforesaid port, this

_________ day of __________________ 19 ___

for Comptroller of Customs Bahamas Customs Department

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FORM C37

OUTWARD MANIFEST OF VESSEL

BAHAMAS CUSTOMS DEPARTMENT

Port of ________________________ Rotation No. ___________________

Agent’s name __________________ Date of departure ________________

Name and Description of Vessel

Nationality and, if British, port of registry,

otherwise, country

Net Registered Tonnage

Number of

Crew

Number of

Passengers NameofMaster Destination

Page _______

OUTWARD MANIFEST OF CARGO

Billof Lading

No.

Packages

Description of Goods

Measurement and/or

weighton Bill of Lading

NameofShipper For

Customs Use

Marks and

Numbers

Number and

Description

I declare that the above particulars are a true report of my vessel and that the outward manifest consisting of (words) _____________________ pages contains a true account of her cargo to the best of my knowledge and belief.

Signed and declared this ________ day of ___________________ 19 ____

in the presence of _____________________________ ___________________________________ Proper Officer Master or Agent

Note: Additional pages of this Manifest shall be initialled by the master or agent, numbered and sealed together with this page.

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

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CUSTOMS MANAGEMENT [CH.293 – 107

FORM C38

TRANSIRE

BAHAMAS CUSTOMS DEPARTMENT

Transire No. _____________ Port of ____________________________ Date ____________________

Nameof Aircraft or

Vessel

Portof Registry

Rotation No.

Dateof Arrival NameofMaster

NetRegistered Tonnage

Numberof Crew

PortatwhichCargo willbeDischarged

CARGO

DUTY PAID AND FREE DUTY NOT PAID

PACKAGES

Marks and

Numbers

Number and

Descrip­ tion

DescriptionofGoods How

Disposed of

PACKAGES

Description of Goods

How Disposed

of

Marks and

Numbers

Numberand Description

I declare the above particulars to be a true account of the coastwise cargo loaded, or intended to be loaded, at this port for carriage to ____________________ (destination). Declared this _______ day of __________ 19 ____

Master

Accepted and Signed ___________________ Date __________ Proper Officer

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FORM C39

TEMPORARY CRUISING PERMIT

BAHAMAS CUSTOMS DEPARTMENT

SERIAL NO. __________

Port of ________________________________________

Vessel’s Name Document orReg. No. Tons Crew Port of

Registry Master’s

Name

Value of

Vessel

Port and Date of

Departure

REPORT OF EQUIPMENT AND STORES

DUTY PAID AND FREE DUTY NOT PAID

I,___________________________________________ of _______________________________________ in the city of ______________________________________________ hereby declare that I have imported the motor/sail boat described above for temporary use and that it is my intention to take it out of The Bahamas within 6 months of the date of this permit in accordance with the provisions of the Customs Management Act and Regulations.

I agree to the value of $ _________ in respect of the above vessel and its equipment.

Date _______________ Signature ____________________________________ Master or Owner

Issued this _____ day of ____________ 19 ____ ____________________________________ Comptroller of Customs

N.B. In order to fulfil his obligations, the Master is required to return his copy of this form to the Customs Officer at the port of departurefromTheBahamasortotheComptrollerofCustoms,P.O.Box155,Nassau,N.P.,Bahamas.

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

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CUSTOMS MANAGEMENT [CH.293 – 109

FORM C40

EXPORT CERTIFICATE FOR GOODS INTENDED FOR RE-IMPORTATION

BAHAMAS CUSTOMS DEPARTMENT

Serial No. ________________

Date ____________________

The under-mentioned goods are being exported temporarily from The Bahamas and are intended to be re-imported within _________ months.

Name and address of Exporter _______________________________________________________________

Name and address of Consignee ______________________________________________________________

Purpose of exportation _____________________________________________________________________

By * Sea/Air/Post * Local produce/Imported goods duty paid

PACKAGES

Marks and

Numbers

Number and

Description

Description and Quantity of Goods Value

Identifying Marks, Numbers or Seals (if any)

on goods

I/We declare that the above particulars are true and complete.

Goods examined Certified exported

_________________________ Proper Officer Exporter or Agent

_________________________ Place of Exportation

* Delete words inapplicable. This Certificate should be produced to Customs when the goods are re-imported.

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CH.293 – 112] CUSTOMS MANAGEMENT

FORM C42

TEMPORARY IMPORT PERMIT

* MOTOR CAR MOTOR CYCLE PLEASURE VESSEL (not imported under own power)

BAHAMAS CUSTOMS DEPARTMENT

Name of Importing

Vessel

Date of Arrival

From Whence Imported

Name of Export Vessel

Date of Departure

Destination

Temporary Importation Application

No. and Date

Motor Car, Motor Cycle or Pleasure

Vessel

Name and Type

Body or Chassis No.

Foreign Registration

No.

Value (From

Form C. 41)

Name of Importer ______________________________________________________________

Address in The Bahamas ________________________________________________________

The application made on Form C.41 to import the above-described * motor car/motor cycle/pleasure vessel for temporary use in The Bahamas for a period of six months or, if the imported article is a pleasure vessel, for a period of twelve months is approved and permission is granted for such use by the importer, excluding use for commercial purposes or for hire.

This permit expires on the _______________ day of ____________________ 19 ______

Date _______________________

Place ______________________ –––––––––––––––––––––––––––– for Comptroller of Customs

* Delete words inapplicable

This permit, together with the relevant Form C.41 must be delivered to Customs at the time of re-exportation.

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

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_________________________________________ _________ _______

_________________________________________ _________ _______

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CUSTOMS MANAGEMENT [CH.293 – 113

FORM C43

DECLARATION OF VALUE FOR CUSTOMS PURPOSES (to be added to the Entry for Importation Goods)

(to be printed in red on white paper — size 8½” x 14”)

BAHAMAS CUSTOMS DEPARTMENT A. 1. Description of the goods to which declaration

refers (in normal trade terminology) 2. Quantity (Number, volume, weight)

B. Basis for the calculation of the dutiable value 3. Price invoiced (in currency paid):

Rate of Exchange Bah. $ ––––––– 4. Alternative basis of calculation (hiring charges,

rent)

C. Items which go to make up the dutiable value but are not Bah. $ included in the amount under 3.

5. Cost of services rendered by intermediaries: + –––––– 6. Cost of packings and packing charges: + ––––––

––––––––––––––––––––––––––––––––––– + –––––– 7. Delivery charges to the place of entry in The

Bahamas: a) Freight______________________ b) Insurance____________________ c) Other costs____________________ + ––––––

8. Other charges (analysis, consular fees, etc.) ––––––––––––––––––––––––––––––––––– + ––––––

9. Royalties and other disbursements: ––––––––––––––––––––––––––––––––––– + ––––––

10. Rebates and other reductions: ––––––––––––––––––––––––––––––––––– + ––––––

11. Duties and taxes paid outside The Bahamas: ––––––––––––––––––––––––––––––––––– + ––––––

D. Items which do not go to make up the dutiable value, but Total B & C –––––– are included in the amount under B: 12. Duties and taxes due on importation:

13. Delivery charges relating to transport inside Bahamian territory

14. Other charges (e.g., Customs clearances): 15. Other items:

Total of D _________ _______ Total of B plus C less D

[Original Service 2001] STATUTE LAW OF THE BAHAMAS

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CH.293 – 114] CUSTOMS MANAGEMENT

E. Has a rate of adjustment been fixed for the above kind of imports by the Comptroller? No [ ] Yes [ ] __________% on ___________ price by letter of _____________________ _______________ ____________

16. (a) Seller (or Consignor in case no sale is involved): ______________________________________________

(b) Buyer (or Consignee in case no sale is involved): ______________________________________________

(c) Has an intermediary been involved in the transaction? No [ ] Yes [ ] Address_________________________________________________

17. (a) Nature of the Transaction: Sale [ ] Hire [ ] Lease [ ] Consignment [ ] Other ____________________________________________________________

(b) Date of contract: Date/number of invoice: _____________ ______________________

13 Commercial status of the buyer: Retailer: [ ] Wholesaler: [ ] Others: [ ]

19. Terms of delivery: f.o.b. [ ] c.i.f. [ ] free domicile [ ] at _______________________________ Other terms [ ]

20. Place where goods were brought into The Bahamas:

21. Terms of payment: 22. Is there any commercial, financial or other relationship contractual or otherwise (apart

from that created by the transaction itself) between the buyer (or consignee) and the supplier? No [ ] Yes [ ]

viz. Subsidiary ____________________ | | Sole concessionaire ________________ | | Branch office _____________________ | | Others ___________________________ | | 23. Were the goods manufactured under patent or are they the

(a) Subject of other industrial or intellectual property right? No [ ] Yes [ ] Viz. [ ] Patent [ ] Design [ ] Model [ ] Copyright [ ] Trademark [ ] Other ________________________________________

(b) Is the value of any such right included in the invoice price? Yes [ ] No [ ]

24. Will part of the proceeds of the subsequent resale, other disposal or use of the goods accrue either directly or indirectly to the seller?

Yes [ ] No [ ] Other facts: _____________________________________________________________

I, ____________________________________________________________________ being the authorized __________________________ of ________________________

(Name of buyer or consignee) hereby declare that the above facts are correct and I am aware that any false statement in this declaration of value is an offence under the Customs Management Act.

Date Signature

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

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CUSTOMS MANAGEMENT [CH.293 – 115

FORM C44

STANDING AUTHORITY IN RESPECT OF SIGNING DECLARATION OF VALUE

BAHAMAS CUSTOMS DEPARTMENT

To The Comptroller of Customs, Nassau

I/We * _______________________________________________________________ (name of importer)

of __________________________________________________________________ (address of importer)

hereby authorize _______________________________________________________ (name and address of person or company authorized to make the

Declaration of Value)

on my/our * behalf to declare the value and other matters relating to the goods concerned, in respect of all goods imported by me/us * , in accordance with the Customs Management Act and the Tariff Act.

I/We * hereby declare that the signature endorsed below is the specimen of the signature which will be used by the person/company * authorized by me/us *

Specimen of Signature

Signature of the Importer (Proprietor/Partner-Director/Secretary

Date _____________________________

* Delete the inapplicable words.

[Original Service 2001] STATUTE LAW OF THE BAHAMAS

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CH.293 – 116] CUSTOMS MANAGEMENT

FORM C45

APPLICATION TO MAKE SIMPLIFIED DECLARATION OF VALUE

BAHAMAS CUSTOMS DEPARTMENT

I____________________________________________________________________________ (Name of signatory - forename and surname in full)

being the _____________________________________________________________________ (status of signatory)

of ___________________________________________________________________________ (name of importer)

hereby request the Comptroller to waive the requirements to furnish in support of each entry a separate Declaration of Value (Form No. C42) with respect to the undermentioned goods which are all imported by my/our firm under the same commercial terms.

1. Description of the goods in normal trade 1. 2. 3. terminology

2. Seller (or consignor in case no sale is involved): _______________________________________

3. Has an intermediary been involved in the No Yes transaction?

If yes, what is his remuneration?

4. Nature of transaction: Sale Hire Lease Consignment Other

5. Date of contractual arrangements, if any _______________________________________

6. Commercial status of the first buyer in Retailer Wholesaler Other The Bahamas:

Viz. _____________

7. Goods were brought to The Bahamas by Sea Air Other means

Viz. _____________

8. Terms of delivery fob cif free domicile

Other terms: _____________________________ 9. In case of fob-delivery indicate the costs a) freight (air or sea) ______________$ ______

for bringing the goods to The Bahamas: b) rate of insurance _______________ ______

c) other costs ____________________ ______

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

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CUSTOMS MANAGEMENT [CH.293 – 117

10.Terms of payment: __________________________________________________________

11.There is the following financial or other relationship between myself/ourselves and subsidiary branch office the supplier:

sole concessionaire others

Viz. _____________

12.The above goods are manufactured under a patent or they are the subject of other No Yes intellectual or industrial property rights.

If yes: Design Model Copyright Trademark Other

13.The value of any of such rights is always included in the price charged to Yes No myself/ourselves:

It is paid as follows:

14.Parts of the proceeds of a subsequent resale, other disposal or use of the goods (if any) will accrue directly or indirectly to the foreign supplier as follows: __________________________________________________________

I hereby declare that the above statements are correct and that my/our firm is prepared to make available for inspection by the Comptroller of Customs or any Customs Officer authorized by him the books of account for checking at our Bahamian offices.

If, on the basis of my above statements, and, as a result of his investigation, the Comptroller of Customs may decide to grant the privilege of making a simplified Declaration of Value, I/we oblige myself/ourselves to notify without undue delay any changes of the above facts.

I am aware that any statement with relation to the Valuation of Goods for Customs purposes, and the failure to report any changes of the above facts may lead to a revocation of the privilege to make a simplified Declaration of Value in addition to the penalties provided under the Customs Management Act.

[Original Service 2001] STATUTE LAW OF THE BAHAMAS

CH.293 – 118] CUSTOMS MANAGEMENT

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

CUSTOMS MANAGEMENT [CH.293 – 119

[Original Service 2001] STATUTE LAW OF THE BAHAMAS

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CH.293 – 120] CUSTOMS MANAGEMENT

FORM C47 DRAWBACK CLAIM

BAHAMAS CUSTOMS DEPARTMENT

PORT ___________________________ No __________

I/We ________________________________________ of _______________________________ having entered the under-mentioned goods for * exportation to _______________________________

* /or use as stores in the * aircraft/vessel ____________________________________ and having fulfilled the conditions on which drawback is allowed hereby apply for the drawback due thereon.

Export Entry No. and Date (Form No. C46)

PACKAGES

Marks and Numbers

Number and Descrip tion

DESCRIPTION AND QUANTITY OF GOODS

No and Date of Import Entry

Value or Quantity of Goods on

which Duty Paid

Rate of Duty at which

Duty was Paid

Amount of

Drawback Claimed

$ c

Total number of packages in words Totals

I/We declare the above particulars to be true and complete, that the goods have been actually *exported/loaded for use as stores and have not been re-landed and are not intended to be re-landed in The Bahamas and that I/we are entitled to the drawback thereon which amounts to $ _______________________________ (in words).

Declared this ___________________ day of __________ 19 ____

Exporter or Agent

Claim checked and endorsed against Export Entry No. __________ of _______________________ and Import Duty Entry No. __________ of __________

Drawback of $ _____________ cents __________ (dollars _____________ cents ______________ (in words)) authorised.

Treasury Voucher No. ______________ of ________________ prepared.

Date _______________________________

Station _____________________________ Proper Officer

* Delete words inapplicable

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

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CUSTOMS MANAGEMENT [CH.293 – 121

FORM C48

MISCELLANEOUS REFUNDS CLAIM

BAHAMAS CUSTOMS DEPARTMENT

To: The Customs Officer at ______________________________________

I/We __________________________________ of ________________________ hereby apply for a refund of (nature of duty, etc.) ____________________________ amounting to $ __________ cts. _______ ( ______________________________ (in words)) on the following grounds, viz. _____________________________________

No. and Date of Customs Documents

Description of Goods and Other particulars of Claim

Value of Goods

Amount Claimed

Total

Date _____________________________ ________________________ Claimant

Claim check, relative documents noted. Refund of $ _________ cts.______ (dollars _________ cents __________________ (in words)) authorized. Treasury Voucher No. ___________ of _________ prepared.

Date _____________________ Station ___________________ ______________________________

Proper Officer

[Original Service 2001] STATUTE LAW OF THE BAHAMAS

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CH.293 – 122] CUSTOMS MANAGEMENT

FORM C49

CLAIM FOR REMISSION OR REFUND* ON LOST, DESTROYED OR PILLAGED GOODS (Regulation 101)

BAHAMAS CUSTOMS DEPARTMENT

To: The Customs Officer at __________________________

I/We _______________________________ of _______________________________ hereby apply for a * remission-refund of duty amounting to $ _______ cts _____ (dollars __________ cents __________ (in words)) in accordance with section * 92/94 of the Customs Management Act, in respect of the under-mentioned goods.

I/We declare that the stated quantities of goods have not, and will not, be taken into consumption in The Bahamas and were lost/destroyed/pillaged * during the voyage/before delivery from Customs control, in proof whereof I/we submit the following documentary evidence, (nature of evidence).

Name of Aircraft or Vessel

Rotation No.

Date of Arrival

Arrived From

Entry No. & Date or Bill of Lading No. of Gods not yet entered

Description of Goods and Other particulars of Claim Value

Amount Claimed

Total

Date __________________________ ______________________________ Signature of Claimant

Satisfied from evidence produced, namely (nature of evidence) ______________________

that the above goods were * lost/destroyed/pillaged * during the voyage/before delivery from Customs control and have not and will be taken into consumption in The Bahamas. Claimed checked, relative documents noted.

* Remission of $ __________ cts._________ (dollars ________ Refund

cents ______________________________ (in words)) authorised. (Refund only) Treasury Voucher No. _____ of _________ prepared. (Remission only) Manifest, Rotation No. ____________ noted.

Date _____________________ Station ___________________ __________________________

Proper Officer

* Delete words inapplicable

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

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CUSTOMS MANAGEMENT [CH.293 – 123

FORM C50

CLAIM FOR REBATE OR REFUND* ON DAMAGED GOODS (Regulation 102)

BAHAMAS CUSTOMS DEPARTMENT

To: The Customs Officer at ______________________________________

I/We ____________________________________ of _____________________________ hereby apply for a * remission-refund of duty amounting to $ ______ cts _____ (dollars _________ cents __________ (in words)) in accordance with section * 93/94 of the Customs Management Act, in respect of the under-mentioned goods which were damaged * during the voyage/before delivery from Customs control.

Name of Aircraft or

Vessel

Rotation No.

Date of Arrival

Arrived From

Entry No. & Date or Bill of Lading No. of Gods not yet Entered

Description and Quantity of Damaged Goods and Particulars of Claim Value

Amount Claimed

Date ____________________ ______________________________ Signature of Claimant

CERTIFICATE FROM THE INSURER OR CARRIER OF THE DAMAGED GOODS

I/We hereby certified that — (a) the above-mentioned goods are covered by insurance with the ______________ Company, (b) as a result of a survey, a claim amounting to $ ________ has been allowed in respect of the

above-mentioned goods on account of damage sustained * during the voyage/before the delivery of the goods out of Customs control.

Date ______________________________ ________________________________ * Insurer/Carrier or his Agent

Goods examined. Satisfied that the goods sustained damage * during the voyage/before the delivery out of Customs control. Claim checked, relative documents noted. Date _________________________________ _________________________

Proper Officer * Rebate/refund of duty of $ __________ cts ________ (dollars __________ cents ___________

(in words)) authorized. (Refund only) Treasury Voucher No. _________ of _______________ prepared. Date _________________________________ Station _______________________________

Proper Officer

[Original Service 2001] STATUTE LAW OF THE BAHAMAS

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CH.293 – 124] CUSTOMS MANAGEMENT

FORM C51

NOTICE OF SEIZURE

BAHAMAS CUSTOMS DEPARTMENT

Port of __________________

Notice No. _______________

To _________________________________

Take notice that (description of things seized) ________________________________

have been seized as liable to forfeiture under The Bahamas Customs Management Act, on the following grounds —

If you claim or intend to claim that the things seized are not liable to forfeiture you should, within one calendar month from the date of this notice, give notice in writing of your claim in accordance with section 129 of the Customs Management Act. In default of such notice the things seized will be deemed to have been lawfully condemned and will liable to be disposed of in such manner as the Comptroller may direct.

Dated at ___________________ this _________ day of _________ 19 ____

Proper Office

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

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CUSTOMS MANAGEMENT [CH.293 – 125

FORM C52

REQUEST FOR COMPOUNDING OF AN OFFENCE

BAHAMAS CUSTOMS DEPARTMENT

To: The Customs Officer

at ______________________________________

I am concerned in a contravention of the Customs Management Act, namely —

I admit that I committed the offence and I hereby request the Comptroller of Customs to deal with the case under section 141 of the said Act.

I understand that any order made by the Comptroller in compounding the offence is enforceable in the Courts.

Dated this ________ day of __________________ 19 ___

Signature of Applicant ______________________________________

Name and Address of Applicant ____________________________________

[Original Service 2001] STATUTE LAW OF THE BAHAMAS

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CH.293 – 126] CUSTOMS MANAGEMENT

FORM C53

CUSTOMS BROKER’S LICENCE

BAHAMAS CUSTOMS DEPARTMENT

In accordance with the Customs Management Act, ________________________________ _______________________________________________ of ___________________________

is hereby authorised to act as a Customs broker in The Bahamas, subject to the following conditions —

(1) The licensee shall faithfully perform his duties to the satisfaction of the Comptroller.

(2) The licence may be cancelled at any time in the manner provided by the Regulations.

(3) The licensee shall comply with the Customs Management Act and the Regulations thereunder.

Dated this ______________________, 19 ______ and valid until 31st December next.

Comptroller

This licence is by me on the conditions stated herein.

Licence Fee of Twenty Dollars

collected to Receipt No.________________ Customs broker

dated _______________________ 19 _____

Cashier.

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

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CUSTOMS MANAGEMENT [CH.293 – 127

FORM C54

APPLICATION FOR PAYMENT OF PROCEEDS OF SALE OF GOODS

BAHAMAS CUSTOMS DEPARTMENT To: The Customs Officer at _________________________ Date ___________________ I/We ______________________ of ____________________ hereby apply for the balance of the proceeds of the sale of the under-mentioned goods on _________________ at __________ from aircraft/vessel __________________ Rotation No._______ I/We hereby declare that the goods sold were owned by me/us and that I am/we are entitled to the balance of the proceeds of the sale.

Owner

FORM C55 APPLICATION TO IMPORT CHEMICAL SUBSTANCES

BAHAMAS CUSTOMS DEPARTMENT

To: The Comptroller of Customs Name and Address of Importer __________________________ Name and Address of Supplier __________________________ Description and Quantity of Chemical(s ) _________________ Country of origin ____________Mode of importation _______ Purpose of importation ________________________________

Date ________ Signature of Applicant ____________________

PERMIT ISSUED BY THE COMPTROLLER OF CUSTOMS TO IMPORT CHEMICALSUBSTANCES

Place of Issue ...................................................... Permit No ..................... I, being the person charged with responsibility for the administration of the law relating to chemical precursors and substances, hereby certify that I have approved the following importation — Name and address of Importer ............................................................................ Description and quantity of chemicals ................................................................ Name and address of Supplier ............................................................................ Subject to the undermentioned conditions — (i) The importer shall furnish the comptroller with a detailed quarterly report of the use/disposal of the restricted chemicals (ii) Five copies of import entries (C 13) must be presented (iii) This permit is valid

Date of issue__________________ ____________________________ Comptroller of Customs.

S.I. 84/2009, r. 3.

LRO 1/2010 STATUTE LAW OF THE BAHAMAS

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CH.293 – 128] CUSTOMS MANAGEMENT

FORM CB1S.I. 84/2009, r. 3. 1 GENERAL___ BONDFORDELIVERYOFPERISHABLE 2 PARTICULAR GOODS PRIOR TO PAYMENT OF DUTY

BAHAMAS CUSTOMS DEPARTMENT

Know all men by these presents that we _____________________________________________ of _______________________________________________________________________________ and ______________________________________________________________________________ of _______________________________________________________________________________ are held and firmly bound unto the Comptroller of Customs in the sum of ______________ dollars to be paid to the Comptroller of Customs for which payment well and truly to be made we bind ourselves and every one of us jointly and severally for and in the whole our heirs executors and administrators and every one of them firmly by these presents.

Dated this ________ day of _________ in the year one thousand nine hundred and __________

Whereas the above bounden __________________________________________________________ 1 may from time to time import perishable goods __________________________________ 2 has imported perishable goods by aircraft/vessel

which arrived from _____________________________ on _____________________ 19 ____ and whereas the importer wishes to take delivery of the said goods before payment to the Customs of the duties on such goods;

Now the condition of this obligation is that the above bounden ______________________ shall deliver to the Comptroller within five days of the taking of delivery of such goods, customs entries for all such goods, so delivered and shall pay all duties and other charges due on such goods, then this obligation shall be void, but otherwise shall remain in full force

Signed sealed and delivered by the above bounden ) ) )

in the presence of _________________________ ) )__________________________of ____________ )

Signed sealed and delivered by the above bounden ) ) )

in the presence of __________________________ ) )___________________________ of ___________ )

Approved:

for Comptroller

__________________________ (Seal) Obligor

Witness

__________________________ (Seal) Surety

Witness

1. Applicable to a General Bond intended to cover more than one transaction. 2. Applicable to a Particular Bond for one transaction only.

Words not applicable should be deleted and the deletion initialled by the signatories.

STATUTE LAW OF THE BAHAMAS LRO 1/2010

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CUSTOMS MANAGEMENT [CH.293 – 129

FORM CB2

GENERAL BOND FOR A BONDED WAREHOUSE

BAHAMAS CUSTOMS DEPARTMENT

Know all men by these presents that we _____________________________________________ of _______________________________________________________________________________ and ______________________________________________________________________________ of _______________________________________________________________________________ are held and firmly bound unto the Comptroller of Customs in the sum of __________ dollars to be paid to the Comptroller of Customs for which payment well and truly to be made we bind ourselves and every one of us jointly and severally for and in the whole our heirs executors and administrators and every one of them firmly by these presents.

Dated this ________ day of __________ in the year one thousand nine hundred and __________ Whereas the Minister of Finance in virtue of the authority vested in him by the Customs

Management Act, has appointed Warehouse No. ________ situated at _________________________ whereof the said _____________________________________________________ is the licensed warehouse keeper, as a bonded warehouse for the merchandising of goods without payment of duty.

Now the condition of this obligation is that if the warehouse keeper shall faithfully perform his duties and conduct his warehouse in accordance with the Customs laws and if the full duties on all such goods as shall at any time be warehoused in the above-mentioned warehouse shall from time to time be duly paid to the Comptroller or if such goods shall be duly exported then this obligation shall be void but otherwise shall be and remain in full force.

Signed sealed and delivered by the above bounden ) ) )

in the presence of _________________________ ) )__________________________of ____________ )

Signed sealed and delivered by the above bounden ) ) )

in the presence of __________________________ ) )___________________ of ___________________ )

Approved:

for Comptroller

__________________________ (Seal) Obligor

Witness

__________________________ (Seal) Surety

Witness

[Original Service 2001] STATUTE LAW OF THE BAHAMAS

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CH.293 – 130] CUSTOMS MANAGEMENT

FORM CB3 1 GENERAL___ BOND FOR THE MOVEMENT OF GOODS2 PARTICULAR 3 FROM THE PLACE OF LANDING TO A BONDED WAREHOUSE_________ 4 FROM A BONDED WAREHOUSE TO ANOTHER BONDED WAREHOUSE

BAHAMAS CUSTOMS DEPARTMENT

Know all men by these presents that we _____________________________________________ of _______________________________________________________________________________ and ______________________________________________________________________________ of _______________________________________________________________________________ are held and firmly bound unto the Comptroller of Customs in the sum of ____________ dollars, to be paid to the Comptroller of Customs for which payment well and truly to be made we bind ourselves and every one of us jointly and severally for and in the whole our heirs executors and administrators and every one of them firmly by these presents.

Dated this ________ day of _________ in the year one thousand nine hundred and __________ Whereas the above bounden __________________________________________________________ 1 may from time to time enter goods under this general bond_________________________________ 2 has entered the following mentioned goods, that is to say 3 for warehousing in Bonded Warehouse No at 4 for removal from Bonded Warehouse No._______________ at _____________________________ to bonded Warehouse No. __________ at ________________________________________________

Now the condition of this obligation is that if the goods and every part thereof are conveyed intact without alteration or diminution in the quantity or quality (except such as may be accounted for to the satisfaction of the Comptroller) from 3 the place of landing and are delivered within ___________ days. 4 Bonded Warehouse No. _______ into the custody of the warehouse keeper at Bonded Warehouse No. _________________, then this obligation shall be void, but otherwise shall remain in full force.

Signed sealed and delivered by the above bounden ________________________________________

) ) )

__________________________ (Seal) Obligor________________________________________

in the presence of _________________________ _______________________of _______________

) ) )

_______________________________ Witness________________________________________

Signed sealed and delivered by the above bounden ________________________________________

) ) )

__________________________ (Seal) Surety________________________________________

in the presence of __________________________ ________________________ of ______________

) ) )

_______________________________ Witness

Approved: ________________________________________ for Comptroller

1. Applicable to a General Bond intended to cover more than one transaction. 2. Applicable to a Particular Bond for one transaction only. 3. Applicable for use with a Warehousing Entry (Form No C16). 4. Applicable for use with an Ex-Warehousing Removal Entry (Form No. C26). Words not applicable should be deleted and the deletions initialled by the signatories.

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

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CUSTOMS MANAGEMENT [CH.293 – 131

FORM CB4 1 GENERAL___ BOND FOR THE SHIPMENT OF STORES2 PARTICULAR

BAHAMAS CUSTOMS DEPARTMENT

Know all men by these presents that we _____________________________________________ of _______________________________________________________________________________ and ______________________________________________________________________________ of _______________________________________________________________________________ are held and firmly bound unto the Comptroller of Customs in the sum of __________ dollars to be paid to the Comptroller of Customs for which payment well and truly to be made we bind ourselves and every one of us jointly and severally for and in the whole our heirs executors and administrators and every one of them firmly by these presents.

Dated this ________ day of __________ in the year one thousand nine hundred and __________

Whereas the above bounden ________________________________________________ intends

from time to time to enter goods for loading as stores on aircraft or vessels____________________ 2 to enter for loading as stores on board the _______________________________________________

the following mentioned goods, that is to say: —

Now the condition of this obligation is that if all the said goods are duly shipped and exported, or be otherwise accounted for to the satisfaction of the Comptroller; and if the packages containing the said goods shall not be opened, nor any of the goods therein taken out or altered, until the vessel or aircraft in which the said goods are loaded shall have left the place of final departure in The Bahamas on its intended foreign journey, then this obligation shall be void, but otherwise shall remain in full force.

Signed sealed and delivered by the above bounden ) ) )

in the presence of __________________________ ) )______________________ of ________________ )

Signed sealed and delivered by the above bounden ) ) )

in the presence of __________________________ ) )___________________ of ___________________ )

Approved:

for Comptroller

__________________________ (Seal) Obligor

Witness

__________________________ (Seal) Surety

Witness

1. Applicable to a General Bond intended to cover more than one transaction. 2. Applicable to a Particular Bond for one transaction only. Words not applicable should be deleted and the deletions initialled by the signatories.

[Original Service 2001] STATUTE LAW OF THE BAHAMAS

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________________________________________ ________________________________________

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________________________________________ ________________________________________

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CH.293 – 132] CUSTOMS MANAGEMENT

FORM CB5 1 GENERAL___ BOND FOR EXPORTATION2 PARTICULAR

BAHAMAS CUSTOMS DEPARTMENT Know all men by these presents that we _____________________________________________

of _______________________________________________________________________________ and ______________________________________________________________________________ of _______________________________________________________________________________ are held and firmly bound unto the Comptroller of Customs in the sum of ______________ dollars to be paid to the Comptroller of Customs for which payment well and truly to be made we bind ourselves and every one of us jointly and severally for and in the whole our heirs executors and administrators and every one of them firmly by these presents.

Dated this ________ day of _________ in the year one thousand nine hundred and __________ Whereas the above bounden ____________________________________________________ intends 1 from time to time to enter goods for exportation_________________________________________ 2 to enter for exportation to 3____________________ in the 4_________________________________ the following mentioned goods, that is to say:– ________________________________________________________________

which arrived from _____________________________ on _____________________ 19 ____ and whereas the importer wishes to take delivery of the said goods before payment to the Customs of the duties on such goods;

Now the condition of this obligation is that if all the said goods are duly shipped and exported to, and shall be landed at the place of destination for which the said goods are entered for export and if no alteration or diminution in the quantity and quality (except such as shall be accounted for to the satisfaction of the Comptroller) shall take place in the said goods until the landing thereof at the said place of destination; and if the said ________________________________________________ shall in every case in which the Comptroller shall so require, and within such time as in each case he shall allow, produce proof, to the satisfaction of the Comptroller, of the due landing of the said goods at the said place of destination, then this obligation shall be void, but otherwise shall remain in full force.

Signed sealed and delivered by the above bounden ) ) __________________________ (Seal) ) Obligor

in the presence of _________________________ ) ) ____________________________________________________of ________________ ) Witness

Signed sealed and delivered by the above bounden ) ) __________________________ (Seal) ) Surety

in the presence of __________________________ ) ) _________________________________________________ of ____________________ ) Witness

Approved: ___________________________________________ for Comptroller

1. Applicable to a General Bond intended to c over more than one transaction. 2. Applicable to a Particular Bone for one transaction only. 3. Place of destination. 4. Name of vessel or flight number of aircraft. Words not applicable should be deleted and the deletion initialled by the signatories.

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

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CUSTOMS MANAGEMENT [CH.293 – 133

FORM CB6 1 GENERAL___ TRANSSHIPMENT BOND2 PARTICULAR

BAHAMAS CUSTOMS DEPARTMENT

Know all men by these presents that we _____________________________________________ of _______________________________________________________________________________ and ______________________________________________________________________________ of _______________________________________________________________________________ are held and firmly bound unto the Comptroller of Customs in the sum of __________ dollars to be paid to the Comptroller of Customs for which payment well and truly to be made we bind ourselves and every one of us jointly and severally for and in the whole our heirs, executors and administrators and every one of them firmly by these presents.

Dated this ________ day of __________ in the year one thousand nine hundred and __________

Whereas the above bounden ________________________________________________ intends 1 from time to time to enter goods for transshipment from aircraft/vessels arriving in The Bahamas for exportation in aircraft/vessels departing from The Bahamas 2 to enter for transshipment from the aircraft/vessel 3____________ to the ______________ aircraft/vessel _________ for exportation to 4 ___________________ the following mentioned goods, that is to say _________________________

the following mentioned goods, that is to say: _____________________________________________

Now the condition of this obligation is that if all the said goods are duly transshipped and entered and are duly exported and shall be landed at the place of destination for which the said goods are entered and if no alteration or diminution in the quantity and quality (except such as shall be accounted for to the satisfaction of the Comptroller) shall take place in the said goods until the landing thereof at the said place of destinations; and if the said ___________________________________________ shall in every case in which the Comptroller shall so require, and within such time as in each case he shall allow, produce proof, to the satisfaction of the Comptroller, of the due landing of the said goods at the said place of destination, then this obligation shall be void, but otherwise shall remain in full force. Signed sealed and delivered by the above bounden )

) __________________________ (Seal) ) Obligor

in the presence of __________________________ ) ) ___________________________________________________ of __________________ ) Witness

Signed sealed and delivered by the above bounden ) ) __________________________ (Seal) ) Surety

in the presence of __________________________ ) ) ___________________________________________________ of __________________ ) Witness

Approved: ___________________________________________ for Comptroller

1. Applicable to a General Bond intended to cover more than one transaction. 2. Applicable to a Particular Bond for one transaction only. 3. Name of vessel or flight number of aircraft. 4. Place of destination. Words not applicable should be deleted and the deletions initialled by the signatories.

[Original Service 2001] STATUTE LAW OF THE BAHAMAS

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CH.293 – 134] CUSTOMS MANAGEMENT

FORM CB7

BOND FOR THE RE-EXPORTATION OF GOODS IMPORTED FOR A TEMPORARY USE OR PURPOSE

BAHAMAS CUSTOMS DEPARTMENT

Know all men by these presents that we _____________________________________________ of _______________________________________________________________________________ and ______________________________________________________________________________ of _______________________________________________________________________________ are held and firmly bound unto the Comptroller of Customs in the sum of ______________ dollars to be paid to the Comptroller of Customs for which payment well and truly to be made we bind ourselves and every one of us jointly and severally for and in the whole our heirs, executors and administrators and every one of them firmly by these presents.

Dated this ________ day of _________ in the year one thousand nine hundred and __________

Whereas the above bounden ________________________________________ has imported into The Bahamas by the aircraft/vessel ________________________ from ________________________ the following mentioned goods, that is to say ____________________________________________

whereon the full duties of customs have not been paid and whereas the above bounden is required to re-export the said goods within a period of _____________________ months or such further period of time as may be lawfully allowed, or otherwise to pay to the Comptroller the full duties of customs on the said goods or, where it is so lawfully allowed, the full duties of customs in respect of so much of the said goods as shall have not been so re-exported.

Now the condition of this obligation is that if the above bounden ___________________ ____________________________________________________ shall perform all the conditions of the customs laws appertaining to the importation and use of the said goods and shall re-export the goods within the said period or within the said further period of time lawfully allowed, or, in default of such re-exportation of all or any of the said goods, pay to the Comptroller of Customs the full duties of Customs on the said goods, or where it is so lawfully allowed, the full duties of customs in respect of such of the said goods as shall not have been re-exported then this obligation shall be void, but otherwise shall remain in full force.

Signed sealed and delivered by the above bounden ) ) )

in the presence of _________________________ ) )____________________of __________________ )

Signed sealed and delivered by the above bounden ) ) )

in the presence of __________________________ ) )__________________ of ____________________ )

__________________________ (Seal) Obligor

Witness

__________________________ (Seal) Surety

Witness

Approved: ___________________________________________ for Comptroller

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

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CUSTOMS MANAGEMENT [CH.293 – 135

FORM CB8

BOND FOR THE CUSTOMS BROKERS

BAHAMAS CUSTOMS DEPARTMENT

Know all men by these presents that we _____________________________________________ of _______________________________________________________________________________ and ______________________________________________________________________________ of _______________________________________________________________________________

are held and firmly bound unto the Comptroller of Customs in the sum of ______________ dollars to be paid to the Comptroller of Customs for which payment well and truly to be made we bind ourselves and every one of us jointly and severally for and in the whole our heirs, executors, and administrators and assigns and every one of them firmly by these presents.

Dated this ________ day of _________ in the year one thousand nine hundred and __________

Whereas the above bounden _____________________________________________ has applied for a licence under the Customs Management Act, to act as a Customs broker.

Now the condition of this obligation is that if the above bounden _________________________ shall faithfully and uncorruptly perform his duties as such broker of the satisfaction to the Comptroller then this obligation shall be void, but otherwise shall be and remain in full force.

Signed sealed and delivered by the above bounden ) ) )

in the presence of __________________________ ) )_________________ of _____________________ )

Signed sealed and delivered by the above bounden ) ) )

in the presence of __________________________ ) )________________ of ______________________ )

__________________________ (Seal) Obligor

Witness

__________________________ (Seal) Surety

Witness

Approved: ________________________________________ for Comptroller

[Original Service 2001] STATUTE LAW OF THE BAHAMAS