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(c) are expressly prohibited to be imported in transit or as aircraft’s or ship’s stores, in any Order made under the Customs laws, or in any written law prohibiting the importation of any goods.

49. The provisions of sections 44 to 48 shall be additional to the provisions of section 146, and to the provisions of any other written law prohibiting the importation, carriage coastwise or exportation of any goods.

50. (1) The President may from time to time by regulation direct on what goods a drawback of the whole or any part of the duties paid on the importation thereof may be granted, and the conditions under which such drawback shall be allowed.

(2) Notwithstanding anything contained in subsection (1) all drawbacks payable under any former written law shall be paid or allowed under this Act until cancelled by direction of the President under this section.

51. Every sum of money which shall be due upon any debenture, certificate or other instrument for the payment of money out of the duties of Customs shall be paid by the Comptroller of Accounts on the proper debenture certified by the Comptroller.

52. The owner of any goods on which drawback is claimed shall make and subscribe a declaration on the debenture that the conditions under which drawback is allowed have been fulfilled, and, in the case of goods exported or put on board an aircraft or ship for use as stores, that the goods have been actually exported or put on board for use as stores, as the case may be, and have not been returned and are not intended to be returned to Trinidad and Tobago, and that such owner at the time of entry of the goods was, and continues to be, entitled to the drawback thereon.

53. The Comptroller may require the owner to produce satisfactory evidence of the landing or disposal of any goods before certifying any debenture.

Prohibitions elsewhere provided.

President may direct granting of drawbacks.

Certification of debenture.

Declaration by owners of goods exported on drawback.

Evidence of disposal of goods.

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54. No debenture for any drawback shall be paid after the expiration of one year from the date of entry of any goods for drawback, or, in the case of goods exported or put on board an aircraft or ship for use as stores, from the date of putting the goods on board the exporting or using aircraft or ship.

55. The Comptroller of Accounts shall return any money which shall have been overpaid as duties of Customs at any time within two years after such overpayment, on the proper document for such overpayment being certified by the Comptroller.

56. (1) The House of Representatives may from time to time by resolution provide that any class of goods specified in the resolution shall be exempt from—

(a) import duties of Customs if the goods are imported or entered for use by any person for any purpose specified in the resolution;

(b) export duties of Customs if the goods are exported after having been subjected in Trinidad and Tobago to any process specified in the resolution,

during any period to be fixed by the Minister in each particular case, not being a period terminating later than the date prescribed in the resolution as the last day on which such exemption shall be operative, and subject to such conditions as the Minister may impose.

(2) Notwithstanding subsection (1), an exemption provided for by any resolution under this section—

(a) may be complete or partial, as the Minister may in his discretion determine; and

(b) shall be operative only in favour of a person who holds a licence issued to him under subsection (3).

(3) The Minister may on application made to him in writing in his discretion issue to any person a licence entitling such person to the benefit of an exemption provided for by any resolution under this section and any such licence shall specify

Time limit for debenture payment.

Refund of duties paid in error.

Provisions for exempting goods used for specified purposes from Customs duty. [24 of 1952 24 of 1959 11/1962 6 of 1962 97/1963 10 of 1969 23 of 1973 6 of 1991 6 of 1993].

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the extent of the exemption, the period during which and the conditions subject to which the licensee shall be entitled to such benefits.

(4) In this section “Minister” means the Minister responsible for Industry.

(5) This section applies to the classes of goods specified in the Third Schedule, other than Class I of Part B of that Schedule.

(6) Notwithstanding subsection (5), goods listed in Class 1 of Part B of the Third Schedule may be regarded as being in Part A of that Schedule if the Minister has been informed by the Minister with responsibility for international trade that Member States of the Common Market have agreed to a suspension of the Common External Tariff in relation to one or more types of goods.

(7) Subsections (5) and (6) and Class I of Part B of the Third Schedule are deemed to have come into operation on 1st March 1991.

56A. The Minister responsible for Industry may on application made to him in writing in his discretion issue to any person a licence entitling him to the benefit of the conditional reduced rates of duty specified in the Fourth Schedule in respect of any class of goods specified in that Schedule and any such licence shall specify the period during which and the conditions subject to which the licensee shall be entitled to such benefits.

PART IVA REBATE

56B. This Part comes into operation on 1st January 1993.

56C. In this Part— “certificate” means a duty rebate certificate; “exporter” means a person engaged in manufacturing, agriculture

or service activities who exports all or part of his production;

Third Schedule.

Licences for conditional reduced rates of duty. [11 of 1988]. Fourth Schedule.

Commencement. [6 of 1993].

Interpretation. [6 of 1993 3 of 1994].

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“export sales” means goods, produce or services which are exported to a purchaser outside of Trinidad and Tobago on or after 1st January 1993, but does not include re-exports, petroleum, natural gas or those petroleum products or natural gas derivatives which the Minister to whom responsibility for finance is assigned may, by Order declare, after consultation with the Minister to whom responsibility for energy is assigned and the Minister to whom responsibility for trade is assigned;

“future imports” means raw material inputs imported after the date on which the duty rebate certificate is issued;

“raw material inputs” includes components or other intermediate inputs;

“rebate” means a rebate of duty allowed under section 56D.

56D. (1) Where on or after 1st January 1993 an exporter exports goods or services, the Comptroller may issue to the exporter of those goods or services a rebate certificate showing the rebate to be allowed.

(2) The rebate shall be calculated in the manner described in section 56E.

56E. (1) A rebate shall be calculated in the following manner: 21⁄2 per cent of the free on board value of export sales where the exported goods are visible, or in the case of services, 21⁄2 per cent of the value of the exported services.

(2) The President may, by Order, vary the percentage rates mentioned in subsection (1).

56F. (1) A rebate shall be made in the form of a duty rebate certificate.

(2) A certificate is valid for the reduction of duty payable by an exporter on future imports where the exporter makes a declaration that the imports are not for resale.

Rebate of duty. [3 of 1994].

Method of computation. [3 of 1994 68/1994].

Method of use. [6 of 1993 3 of 1994].

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(3) Where the value of the certificate is in excess of the duty payable on the future imports, the certificate shall be endorsed by the officer to whom the certificate is tendered to show the outstanding value of the certificate.

(4) The outstanding value of the certificate may be used for the reduction of duty payable by the exporter on future imports.

(5) The certificate is valid for a period of twelve months from its date of issue. 56G. Regulations under section 263 shall prescribe all matters

relating to— (a) the form of application for a rebate; (b) the authority to whom applications shall be made; (c) the processing and verification by that authority

of documents accompanying the application; (d) the form, issue and cancellation of certificates; and (e) any other matter necessary or convenient to be

prescribed for giving effect to this Part.

PART V

ARRIVAL AND REPORT OF AIRCRAFT AND SHIPS, LANDING OF PASSENGERS AND UNLOADING,

REMOVAL AND DELIVERY OF GOODS 57. The master of any aircraft or ship arriving in Trinidad

and Tobago which— (a) does not come to some port therein, or such other

place as may be allowed by the Comptroller in any special circumstances, without touching at any other place in Trinidad and Tobago;

(b) on arriving at any such port or place does not come as quickly up to the proper place or mooring or unloading as the nature of the port or place admits, without touching at any other place;

(c) in proceeding to such place does not bring to the station appointed by the President by Notification for the boarding of aircraft or ships;

Regulation relating to rebate. [6 of 1993].

Procedure on arrival.

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(d) after arriving at such proper place departs therefrom except directly to some other place of mooring or unloading approved by the proper Officer or, with the authority of the proper Officer, directly to some other port or to some place allowed by the Comptroller in any special circumstances as aforesaid in Trinidad and Tobago, or directly on any flight or voyage to a place outside Trinidad and Tobago in accordance with the provisions of the Customs laws; or

(e) after departing as aforesaid on any flight or voyage to a place outside Trinidad and Tobago, brings to within Trinidad and Tobago otherwise than in accordance with the Customs laws or with the permission of the proper Officer or for some cause which the master explains to the satisfaction of the Comptroller,

shall incur a penalty of four thousand dollars.

58. The Comptroller may, subject to any other authority provided by law, direct at what particular part of any port or other place aircraft or ships shall moor or shall discharge their cargo.

59. Any Officer on duty may board any aircraft or ship within Trinidad and Tobago, and stay on board for any period, and shall have free access to every part, with power to secure any part by such means as he shall consider necessary, and to examine any goods, and to require any goods to be unloaded, and removed for examination, or for the security thereof, or to unload and remove such goods at the expense of the master or owner, or the agent of either, and to examine any goods in course of being unloaded or removed, or when unloaded or removed, and to lock up, seal, mark or otherwise secure any goods on board such aircraft or ship.

60. If an Officer acting under the provisions of section 59 finds that there is not free access to any place or to any box or chest, or if the keys of any such place, box or chest, if locked, are withheld, the

Comptroller may direct mooring and discharge.

Officer may board aircraft or ship.

Officer may open if access not free.

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Officer may open the place, box or chest in any manner; and any goods found concealed on board shall be forfeited.

61. If an Officer places any lock, mark or seal upon any goods on board an aircraft or ship, or upon any place or package in which the goods may be, and the lock, mark or seal is wilfully opened, altered or broken before due delivery of the goods, or within Trinidad and Tobago, except with the authority of the proper Officer, or if any of the goods are secretly conveyed away, or if any goods, place or package, after having been secured by the Officer, are opened within Trinidad and Tobago, except with the authority of the proper Officer, or if the Officer requires any goods to be unloaded and removed for examination or for the security thereof, and the goods are not unloaded and removed forthwith as required by the Officer, the master of such aircraft or ship shall incur a penalty of four thousand dollars.

62. If an Officer boards any aircraft or ship and finds any goods thereon and, after leaving the aircraft or ship, the Officer, or any other Officer boards such aircraft or ship, and the goods or any part of them is no longer on board, and the master is unable to give a due account of the lawful discharging of the same, the master of such aircraft or ship shall incur a penalty of four thousand dollars, or treble the value of such goods, at the election of the Comptroller.

63. (1) Any person entering Trinidad and Tobago shall, at such place and in such manner as may be prescribed or as the proper Officer may direct, declare any uncustomed or prohibited goods contained in his baggage or carried with him.

(2) Any person entering or leaving Trinidad and Tobago shall answer such questions as the proper Officer may put to him with respect to his baggage and anything contained therein or carried with him.

(3) Any person who fails to declare any uncustomed or prohibited goods as required by this section is liable to a penalty of three times the value of such goods, or five hundred dollars, whichever is the greater, and anything chargeable with any duty

Penalty for interfering with seal, etc.

Goods unlawfully discharged.

Customs control of persons entering or leaving Trinidad and Tobago. [4 of 1978 49 of 1979].

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that is found concealed or is not declared and anything that is being taken into or out of Trinidad and Tobago contrary to any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment shall be forfeited.

64. (1) Where an Officer is informed or has reason to suppose that any person on an aircraft or ship, or any person who has landed from an aircraft or ship, or any person whom the Officer may suspect has received any goods from any such person, is carrying or has any uncustomed or prohibited goods about his person, the Officer may search that person.

(2) Before any such person is searched he may require to be taken with all reasonable despatch before the Senior Customs Officer on duty at the port at the time, who shall, if he sees no reasonable cause for search, discharge such person, but if otherwise, direct that he be searched.

(3) The Officer is not liable to any prosecution or action at law on account of any search made in accordance with this section.

65. (1) In this section— “green line” means a line to which a green line notice refers, and

includes a reasonable area on either side of the line; “green line notice” means a notice printed in large, legible

characters displayed at a port by order of the Comptroller, notifying persons disembarking at that port who—

(a) have no uncustomed or prohibited goods; or (b) have no dutiable goods in excess of the allowance

approved under item 6(a) of the Second Schedule, that they may proceed along the greenline and leave the Customs area unless requested to stop for the purpose of being searched by an officer on duty at the green line or any other part of the Customs area at that port.

(2) A person disembarking at a port who— (a) takes up a position in a green line for the

purpose of leaving the Customs area; and

Certain officers may not search without special authority. [4 of 1978 49 of 1979].

Offence of waiting in green line with uncustomed or prohibited goods. [4 of 1978 49 of 1979 34 of 1996].

Second Schedule.

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(b) carries with him, whether or not contained in his baggage— (i) uncustomed or prohibited goods; or (ii) dutiable goods in excess of the allowance

approved under item 6(a) of the Second Schedule,

commits an offence. (3) Without prejudice to any other penalty or forfeiture

imposed by the Customs laws, a person convicted of an offence against this section is liable to a fine of fifty thousand dollars.

66. A female shall not be searched except by a female.

67. If upon boarding any ship not exceeding one hundred tonnes burden an Officer finds any goods of which the master shall not be able to give a satisfactory account, and if the Officer suspects that the goods are being or have been or are intended to be dealt with in any way contrary to the Customs laws, he may arrest and detain the master, and take him before a Magistrate, and if the master fails to satisfy the Magistrate that the goods had not been, were not being, and were not intended to be dealt with contrary to the Customs laws, the goods shall be forfeited, and the master shall incur a penalty of four thousand dollars.

68. The President may from time to time make general Regulations in respect of ships not exceeding one hundred tonnes burden prescribing, with reference to the tonnage, build or general description of such ships, the limits within which they may be used or employed, the mode of navigation, the manner in which such ships shall be so used or employed, the number and description of arms and the quantity of ammunition which such ships may carry, and such other terms, particulars, conditions and restrictions as the President may think fit, and also from time to time revoke, alter or vary such Regulations.

69. Any ship which is used or employed contrary to any Regulations made under section 68 shall be forfeited unless the

Search of a female.

Control of small craft.

General Regulations for small craft.

Penalty for infringement of Regulations re small craft.

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same shall have been specially licensed by the Comptroller to be so used or employed, as next hereinafter provided.

70. Notwithstanding any general Regulations made under section 68, the Comptroller may, if he thinks fit, grant a licence in respect of any ship not exceeding one hundred tonnes burden upon such terms and conditions and subject to such restrictions and stipulations as are mentioned in the licence; and if any ship so licensed does not comply with the conditions imposed by or expressed in the licence, or if such a ship is found without having the licence on board, the ship shall be forfeited. The Comptroller may revoke, alter or vary any licence granted as aforesaid.

71. The master of any ship on board of which an Officer is stationed who neglects or refuses to provide the Officer with proper and sufficient food and suitable bedding accommodation under the deck, shall incur a penalty of eight hundred dollars.

72. (1) Subject to section 265, the master of every aircraft or ship, whether laden or in ballast, or his agent and every cargo reporter shall, prior to arrival in or departure from Trinidad and Tobago, provide to the Comptroller advance passenger and cargo information on the prescribed form or by means of a data message in the prescribed manner.

(2) Where the master of an aircraft or ship, or his agent, or a cargo reporter provides advanced passenger and cargo information under subsection (1) by means of a data message, the Comptroller shall ensure that a data message confirming the receipt of such information is automatically generated and transmitted to the master, agent or cargo reporter, as the case may be.

73. The advance passenger and cargo information required under section 72(1) shall, except where otherwise allowed by the proper Officer, be provided before bulk is broken and shall show separately, any goods that are—

(a) in transit; (b) to be trans-shipped; or (c) to remain on board for other ports in Trinidad

and Tobago.

Licences for small craft.

Accommodation of Officer.

Advance passenger and cargo information. [6 of 2013].

Certain goods to be reported separately. [6 of 2013].

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74. (1) The master of every aircraft or ship or his agent, and every cargo reporter shall, within twenty-four hours after the cargo has been discharged but prior to the delivery of the cargo, submit to the proper Officer an account of all the cargo that was discharged from the aircraft or ship.

(2) A person who fails to comply with subsection (1) commits an offence and is liable on summary conviction to a penalty of one hundred thousand dollars.

75. (1) The master of an aircraft or ship, or his agent and any cargo reporter who intentionally or recklessly—

(a) fails to comply with the requirements of section 72(1); or

(b) provides false information,

commits an offence and is liable on summary conviction to a penalty of six hundred thousand dollars.

(2) Goods not duly reported to the Comptroller under section 72(1) are liable to forfeiture, unless the failure or omission is explained by the master, his agent or the cargo reporter, to the satisfaction of the Comptroller.

(3) The Comptroller may refuse to grant clearance to an aircraft or ship until the advance passenger and cargo information required under section 72(1) is provided to the Comptroller or the fine imposed under subsection (1) is paid.

76. If any package or parcel reported (except as remaining on board as stores or for re-exportation or, with the permission of the Comptroller, for direct transfer to another aircraft or ship for use as stores or for re-exportation) is not duly unloaded, removed and deposited in a Customs area or other place approved by the Comptroller, and is not duly entered and cleared therefrom in accordance with the Customs laws, or else is not produced to the proper Officer for deposit or is not deposited in the State warehouse in accordance with the provisions of section 94, the master or his agent shall pay the duty thereon, and, in addition, a penalty of two

Submission of landing accounts. [6 of 2013].

Penalty for not making due report. [6 of 2013].

Penalty for not accounting for package reported.

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hundred dollars in respect of each package or parcel, unless he explains the failure to unload, remove and deposit or produce the package or parcel to the satisfaction of the Comptroller.

77. No goods may be imported as aircraft’s or ship’s stores unless they are required for consumption or use by or for the aircraft or ship, its officers, crew and passengers, and any goods not so required (other than the bona fide baggage of passengers) shall for all purposes be deemed to be the cargo of the aircraft or ship.

78. The master or agent shall— (a) answer immediately all questions relating to the

aircraft or ship, its cargo, stores, baggage, crew, passengers and flight or voyage as may be put to him by the proper Officer;

(b) produce all books and documents in his custody or control, relating to the aircraft or ship, its cargo, stores, baggage, crew, passengers and flight or voyage as the proper Officer may require; and

(c) before any person (unless permitted by the proper Officer) disembarks, deliver to the Officer who boards such aircraft or ship on arrival at any port or place a list containing the names of each passenger on board the aircraft or ship, and also, if required by the Officer, the names of the master, and of each officer and member of the crew,

and if the list is not correct and complete, unless the inaccuracy or omission is explained to the satisfaction of the Comptroller, or if he does not observe any of the provisions of this section, the master or his agent shall in respect of every offence incur a penalty of four thousand dollars.

79. A master of an aircraft or ship or his agent and every cargo reporter who, without the knowledge and consent of the proper Officer—

(a) causes bulk to be broken contrary to section 73; or (b) permits any goods to be thrown overboard, or any

packages to be opened at any time after the arrival of the aircraft or ship in Trinidad and Tobago,

What is cargo.

Master to answer questions.

Penalty for wrongly breaking bulk. [6 of 2013].

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commits an offence and is liable on summary conviction to a penalty of one hundred thousand dollars and any goods in respect of which the offence has been committed on board the aircraft or ship are liable to forfeiture, unless the act, inaccuracy or omission, as the case may be, is explained to the satisfaction of the Comptroller.

80. The master of every aircraft or ship or his agent shall, if required, deliver to the Comptroller at the time of making report the clearance of such aircraft or ship, if any, from the port or ports from which such aircraft or ship has arrived.

81. An Officer may seize any aircraft or ship found abandoned within Trinidad and Tobago, and the aircraft or ship shall be forfeited, unless the owner claims the same within one month of the date of seizure, and satisfies the Comptroller that the requirements of the Customs laws have been complied with.

82. Notwithstanding any provisions contained in thisAct to the contrary, on the arrival from any place outside Trinidad and Tobago at any port, or at any place in Trinidad and Tobago specially allowed by the Comptroller, of an aircraft or ship having on board cargo intended to be delivered at more than one port or place in Trinidad and Tobago, the master or his agent may make report at the first mentioned port or place of her whole cargo, reporting separately such portion of the cargo as may be intended for the first mentioned port or place, and may discharge it there; and after the discharge of such cargo, and upon being authorised by the proper Officer, the master may proceed to any other port or ports, or to any place or places in Trinidad and Tobago specially allowed by the Comptroller, where such portion of the cargo as may be intended for such port or ports or place or places shall be reported by the master or his agent, in like manner as if suchmaster had first arrived at such last mentioned port or ports or place or places, and the master or agent so reporting any aircraft or ship, and all persons concerned in discharging the cargo, shall be subject to all the provisions in such respects contained in the Customs laws.

Master to deliver previous clearance.

Ship abandoned may be seized.

Report when discharging at more than one port.

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83. Save in accordance with any Regulations made under this Act, or with the written permission of the Comptroller—

(a) no goods shall be unloaded from any aircraft or ship arriving from any place outside Trinidad and Tobago unless authority for unloading them has been given by the proper Officer, nor from any ship (other than a steamship) unless the goods have first been duly entered;

(b) no goods shall be unloaded or removed from any aircraft or ship arriving from any place outside Trinidad and Tobago on Saturdays, Sundays or public holidays at any time whatsoever, or on any other days except between the hours of seven o’clock in the morning and four o’clock in the afternoon, nor shall they be transferred from any such aircraft or ship into any vessel at such time as will cause the goods to be afloat in such vessels on the said days, or on other days except between the said hours;

(c) no goods after having been unloaded from any aircraft or ship arriving from any place outside Trinidad and Tobago into any vessel to be landed shall be trans-shipped or removed into any other vessel previously to their being landed; and the vessel into which any goods after being unloaded from a ship shall be put shall be a ship licensed under section 177; and any goods which have been unloaded from any aircraft or ship and put into any vessel to be landed shall be taken directly and without delay to an approved place of unloading or sufferance wharf approved for the purpose within the same port, there to be landed forthwith;

(d) no goods [except goods unloaded into a vessel to be landed in accordance with paragraph (c)] shall be unloaded from any aircraft or ship arriving from any place outside Trinidad and

Unloading, entry, removal and delivery of goods. [14 of 1975].

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Tobago, except at an approved place of unloading or sufferance wharf approved for the purpose, and all goods when so unloaded, and all goods which shall have been put into a vessel to be landed in accordance with paragraph (c) shall immediately upon being unloaded or landed be conveyed in the care of the proper Officer into the Customs area, or to a State warehouse if the Comptroller shall so require;

(e) no goods shall be removed from any part of the Customs area or from the State warehouse into which the same shall have been conveyed unless such goods have first been duly reported and entered, and authority for their removal or delivery has been given by the proper Officer;

(f) goods entered to be warehoused shall be removed by the importer by such ways, in such manner and within such time as the proper Officer shall direct to the warehouse for which the same are entered, and delivered into the care of the Officer in charge of the warehouse; but if the Comptroller shall so require, the importer shall first enter into a bond for the due warehousing of such goods.

84. Section 83 shall apply to the cargo of the aircraft or ship only. No goods whatsoever other than cargo, duly reported as such, shall be taken out of any aircraft or ship arriving from any place outside Trinidad and Tobago or delivered to any person aboard such aircraft or ship other than for the consumption or use of the crew or passengers thereof except under such conditions (which conditions may vary the procedure as to reporting the aircraft or ship as required by this Act) as may be prescribed in any Regulations made under this Act or directed by the Comptroller in any particular case. The term “goods” in the expression “no goods whatsoever” shall include passengers’ baggage, stores, and any goods which may be taken on board any aircraft or ship arriving from any place outside Trinidad and Tobago while such aircraft or ship is within Trinidad and Tobago.

As to goods other than cargo.

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85. Any goods which are unloaded, removed or dealt with contrary to the provisions of section 83 or section 84, or to the terms and conditions contained in any written permission given by the Comptroller, shall be forfeited.

86. Notwithstanding anything contained in the preceding sections, the Comptroller may permit the delivery to the importer of any bullion or coin under the authority of the proper Officer without entry thereof, but if such importer does not within forty-eight hours after the bullion or coin has been removed from the importing aircraft or ship deliver to the proper Officer a full and true account thereof, including its weight and value, he shall incur a penalty of eight hundred dollars.

87. (1) Subject to subsection (3), where an importer seeking an entry of goods is unable to furnish full particulars of those goods for want of any documents or information concerning those goods, he shall make a declaration to that effect on the prescribed form.

(2) Where the Comptroller is satisfied that an importer is unable to obtain the required documents or information concerning goods to be entered, the Comptroller may permit the entry and delivery of such goods where—

(a) the description of those goods is correct for tariff and statistical purposes; and either

(b) in the case of goods liable to ad valorem duty, that the value of the goods declared on the entry is approximately correct; or

(c) in the case of goods liable to duty according to their weight or measurement, that such weight or measurement as declared on the entry thereof is correct.

(3) This section does not apply to an importer seeking to claim Common Market rates of duty who is unable to provide satisfactory documentary evidence as required under the Customs (Caribbean Common Market) (Origin of Goods) Regulations.

Forfeiture.

Delivery of bullion and coin.

Entry in absence of documents. [34 of 1996].

62/1981.

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87A. (1) Where the Comptroller considers that he is unable to make a proper assessment of the value of goods to be entered on account of the failure of the importer to produce satisfactory documentary evidence of the value of the goods, hemay direct that—

(a) the goods be examined and a provisional assessment be made by the proper Officer of the duty payable on the goods; and

(b) the goods be provisionally entered based on the payment of the amount of duty calculated by the importer, such amount being brought to account as revenue.

(2) Pending entry of the goods an importer shall, in addition to the amount of the provisional assessment referred to in subsection (1)(b) pay as a deposit to the Comptroller, an amount equal to the difference between the duty provisionally assessed by the proper Officer referred to in subsection (1)(a) and the duty calculated by the importer referred to in subsection (1)(b).

(3) The importer may, with the approval of the Comptroller, secure the deposit payable under subsection (2) by means of a bond.

(4) Where goods are provisionally entered pursuant to subsection (1), the Comptroller shall in writing require the importer of such goods to produce, within three months of the provisional entry, such documents or other information relating to the value of the goods as the Comptroller may specify.

(5) Where— (a) the documents or other information required

under subsection (4) have not been produced within the time specified in that subsection; or

(b) the importer informs the Comptroller in writing before the expiry of the time specified in subsection (4) that he is unable to produce any further documents or information,

the amount of duty which was provisionally assessed under subsection (1) shall be treated as the final assessment and the deposit

Unsatisfactory evidence of value of goods. [34 of 1996].

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paid shall, unless the importer commences proceedings under section 22 within six months of the date of the final assessment, be brought to account as revenue within that latter period.

(6) Notwithstanding section 22(1), where an importer fails to produce the required documents or other information pursuant to subsection (4)—

(a) the Comptroller shall notify the importer of that final assessment within two weeks of the date of such assessment;

(b) no dispute shall be considered to have arisen until such time as the final assessment is made under subsection (4).

(7) Where— (a) the additional documents or other information

required under subsection (4), have been provided to the satisfaction of the Comptroller; and

(b) the duty as assessed by the Comptroller is more than or less than the provisional assessment made under subsection (1),

the excess duty shall either be refunded to or paid by the importer.

87B. (1) Where— (a) pursuant to section 87A(4), an importer submits

documents or other information to the Comptroller relating to the goods imported by him; and

(b) the Comptroller knows or has reason to believe that such documents or other information are false in any material particular affecting the valuation of the goods,

the Comptroller shall inform the importer that he is not satisfied with the documents or other information produced and may request the importer to submit further documents or information within such period as the Comptroller may direct.

False documents. [34 of 1996].

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

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(2) Where the goods to be entered are not prohibited or restricted, the Comptroller may allow provisional entry of such goods on the payment of a deposit equal to the duty assessed by the Comptroller together with an additional amount, not being more than one-half of the duty assessed.

(3) The additional amount paid pursuant to subsection (2) shall be refunded to the importer unless the Comptroller commences proceedings in Court within one month of the date of provisional entry of the goods.

(4) The duty based on the calculation by the importer shall be accepted by the Comptroller unless the Comptroller commences proceedings in Court within three months of the date of provisional entry of the goods.

(5) The deposit together with the additional amount paid pursuant to subsection (2) shall, in addition to any penalty which the Court may impose, be forfeited where the Court finds that the importer has committed an offence under section 213(e).

(6) Where the Comptroller has commenced proceedings in Court, no dispute shall be considered to have arisen for the purposes of section 22 (1) until the Court proceedings have been concluded.

(7) After the goods are provisionally entered and before delivery from the port of importation, the Comptroller may, where he considers it necessary, cause the goods to be photographed in a manner so as to show—

(a) the method of packaging; (b) the contents of a representative sample of all the

packages; (c) any identifying marks so as to indicate the

nature and type of goods imported.

88.

89. } (Repealed by Act No. 34 of 1996). UNOFFICIAL VERSION

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90. (1) The Comptroller may retain samples of goods entered provisionally under sections 87, 87A and 87B for such period of time up to the final entry of the goods as he may require.

(2) The Comptroller shall— (a) cause an inventory of those samples to be

made; and (b) cause a certified copy of the inventory made under

this section to be forwarded to the importer. 91. to 93.

94. Any goods imported in any aircraft or ship which remain on board the aircraft or ship or, having been unloaded, are not entered and also delivered from the Customs area within ten days from the date of importation, or such further period as the Comptroller may in any special circumstances allow, shall be deposited in such State warehouse as the Comptroller shall direct by the agent of the aircraft or ship, or by the Comptroller, if there is no agent or if the agent does not act forthwith as required by this section. Goods so deposited shall be subject to rent and other charges as if they were goods warehoused in a State warehouse in pursuance of an entry for warehousing.

95. (1) Where under this Act any goods are required to be deposited in a State warehouse, and the goods are of a perishable nature, the Comptroller may, notwithstanding such provisions, sell the same forthwith by public auction; and if the goods, though not perishable, are of a kind not permitted by any other provision of law to be deposited in a State warehouse, the Comptroller may, notwithstanding such provisions, sell the goods by public auction after fourteen days’ notice by publication in the Gazette.

(2) Where any goods are deposited in a State warehouse under this Act and are not entered for warehousing or delivery from the State warehouse within three months after the deposit,

} (Repealed by Act No. 34 of 1996).

Samples to be retained. [34 of 1996].

Goods not entered or delivered to be deposited in State warehouse.

Goods warehoused may be sold.

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

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or within such further period as the Comptroller may direct, and all charges for removal, freight, and rent, and all other expenses incurred in respect thereof, duly paid, the goods may be sold by public auction after one month’s notice being given by publication in the Gazette.

(3) In all cases where goods are sold under this section, the proceeds shall be applied first in discharge of duties (if any), of the expenses of removal and sale, and of rent and charges due to the Government, and then of freight and other charges; and the balance, if any, shall be paid to the owner of the goods on his application for the same, if the application is made within two years from the time of the sale of the goods, but otherwise shall be paid into general revenue.

96. Any goods which, on being offered for sale pursuant to section 95, cannot be sold for a sum to pay all duties, expenses, rent and charges, may be destroyed, or otherwise disposed of as the President may direct.

97. The Comptroller may cause any goods required to be removed under this Act to a State warehouse to be opened for examination by any Officer, as often as may be required, at the expense of the owner of such goods.

98. Where the owner of any goods imported in any ship (not being a steamship) into Trinidad and Tobago fails to make entry thereof, or having made entry, fails to land the same or to take delivery thereof by the times stipulated by this section, the shipowner or master or the agent of either, may make entry of the goods at the times in the manner, and subject to the following conditions:

(a) if a time for the delivery of the goods is expressed in the charter party, bill of lading or agreement, then at any time after the time so expressed; and

(b) if no time for delivery of the goods is expressed in the charter party, bill of lading or agreement, then

Goods not sold on being offered for sale.

Goods warehoused may be examined.

Goods may be entered by shipowner, etc.

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at any time after the expiration of seventy-two hours, exclusive of a Sunday or public holiday or Saturday afternoon after the report of the ship,

but if at any time before the goods are landed or unshipped, the owner of the goods is ready and offers to land or take delivery of the same, he shall be allowed to do so, and his entry shall, in such case, be preferred to any entry which may have been made by the shipowner or master, or the agent of either.

99. The periods of time mentioned in sections 94 and 98 shall be computed from the time at which the aircraft or ship and goods have been released from any quarantine to which they may have been subjected.

100. Whenever any goods remain on board any importing aircraft or ship beyond the period of ten days after the arrival of aircraft or ship, or beyond such further period as the Comptroller may allow, the aircraft or ship shall be detained by the proper Officer until payment has been made of all expenses of watching or guarding such goods beyond such ten days, or such further time, if any, as may be allowed (not exceeding twenty-five dollars per day), and of removing the goods or any of them to the State warehouse, in case the Officers so remove them; and the same charge per day shall be made in respect of any derelict or other aircraft or ship coming, driven or brought into Trinidad and Tobago under legal process, by stress of weather, or for safety, when it is necessary to station any Officer in charge, either on board thereof or otherwise, for the protection of the revenue, so long as the Officer shall so remain.

101. No person, whether a passenger or not, shall disembark or go ashore from, or go on board any aircraft or ship that has arrived within Trinidad and Tobago, save at such times, by such means, and by such ways as may be prescribed in any Regulations made under this Act, or otherwise as the Comptroller may allow.

Computation of time.

Aircraft or ship may be detained till goods landed.

Restrictions as to passengers and other persons.

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PART VI

WAREHOUSED GOODS AND GOODS DEPOSITED IN A CUSTOMS AREA

102. The President may from time to time by Notification declare what kind of goods shall or may be warehoused upon first importation, without payment of duty thereon; and any such goods, while in any warehouse, and all goods whatsoever while in any Customs area, shall be subject to such Regulations as may be made under this Act, and, in the case of goods deposited in a State warehouse or Customs area in the occupation or use of the Government, to the payment by the owner of such goods, at the prescribed times, of such rent and other charges as the President shall from time to time direct by Notification; and if at any time any such rent or other charges shall not be paid to the Comptroller when due and payable on any goods in any such State warehouse or Customs area, such goods may, without prejudice to any other lawful method of recovery, be sold, or otherwise dealt with, and any proceeds applied, as if they were goods which might be sold, or otherwise dealt with, under sections 128 and 129.

103. No compensation shall be payable by the State to any importer, owner or consignee of any goods deposited in a State warehouse or in a Customs area in the occupation or use of the State, save when loss or damage occurs as the direct result of the wilful act or negligence of the State or of an Officer.

104. Where under the Customs laws any goods are or may be required to be deposited in a State warehouse, and for any reason the Comptroller may in his discretion decide that it is undesirable or inconvenient to deposit the goods in a State warehouse, the goods shall for all purposes be deemed to be deposited in a State warehouse as from the time that they are required to be deposited in a State warehouse, and shall also be chargeable with such expenses for securing, watching and guarding, and of removing the same from the original to some other place or deposit (if the Comptroller shall so require) as the Comptroller shall consider

Warehousing.

Compensation for damage to goods deposited in State warehouse.

Goods deemed to be in State warehouse.

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reasonable, and neither the Comptroller nor any Officer shall be liable to make good any damage which the goods may sustain by reason or during the time of their being so deposited and dealt with. 105. No building or place may be used as a private warehouse

or, save with the written permission of the Comptroller, as a Customs area, until a bond, in such sum as may from time to time in each case be required by the Comptroller, is given by the warehouse-keeper, or by the owner or occupier of the Customs area, as the case may be, with one or more sufficient sureties, conditioned on due payment of all duties and the due observation of the Customs laws. 106. No action shall be brought against the State or any of its

Officers for loss or damage sustained by goods while in any private warehouse or private Customs area or for any wrong or improper delivery of goods therefrom.

107. The owner or occupier of any Customs area or a warehouse-keeper shall not by himself or by any person in his employ open or gain access to any building in a Customs area or transit shed or private warehouse except in the presence or with the knowledge and consent of an Officer acting in the execution of his duty.

108. The owner of any private warehouse or Customs area shall provide such office accommodation and weights, scales, measures and other facilities for examining and taking an account of goods and for securing the same as the Comptroller may require.

109. On the revocation of the appointment of any private warehouse, the duties on all the goods warehoused therein shall be paid, or the goods shall be exported or removed to another warehouse, within such time, not less than three months, as the Comptroller may direct. Notice in writing of such revocation addressed to the warehouse-keeper of the private warehouse, and left thereat, shall be deemed to be notice to all persons interested in the goods.

Private warehouses and Customs areas. Form C67.

Officers not liable for wrong delivery.

Warehouse- keeper, etc., not to enter warehouse without permission.

Owner of warehouse, etc., to provide facilities.

Revocation of order approving warehouse.

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110. Any goods that are not duly exported or removed in conformity with section 109 shall be taken to a State warehouse by an Officer, and may be sold, or otherwise dealt with, and any proceeds applied as if they were goods which might be sold or otherwise dealt with under section 95.

111. Upon the delivery of any goods entered to be warehoused into the care of the Officer in charge of any warehouse, the Officer shall, subject to any other direction of the Comptroller, whether account has been taken of the goods on the quay or elsewhere, or not, take a particular account of the goods, and shall enter in a book prepared for that purpose the name of the importing aircraft or ship, and of the person in whose name the goods are entered, the number of packages, the mark and number of each package, and the description of the goods; and when the goods have been deposited in the warehouse, with the authority of the Officer, he shall certify at the foot of the account that the entry and warehousing of the goods are complete, and the goods shall from that time be considered goods duly warehoused.

112. All goods warehoused shall be deposited in the packages in which they are imported, except goods that are permitted to be skipped on the quay, or bulked, sorted, lotted, packed or repacked in the warehouse, in which case they shall be deposited in the packages in which they are contained when the account thereof is taken by the proper Officer on the completion of such operation.

113. If in the case of goods warehoused in a private warehouse any alteration is afterwards made in the goods or packages so deposited, or in the packing thereof in the warehouse, or in the marks or numbers of the packages, or if the goods are removed from the part of the warehouse in which they were deposited, without the presence and sanction of the proper Officer, except for delivery after they have been duly entered, and under the authority of the proper Officer, the goods shall be forfeited.

114. The Comptroller may direct in what different parts or divisions of any warehouse or Customs area and in what manner any goods shall be deposited therein, and if any goods are

Disposal of goods on revocation.

Procedure as to warehousing.

Goods to be warehoused in packages in which imported.

Penalty for interfering with storage of goods in private warehouse.

Comptroller may direct stowing of goods.

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deposited contrary to such directions, the occupier of such warehouse or Customs area shall in respect of every package so deposited incur a penalty of two hundred dollars, together with a further penalty of forty dollars for each day during which any such package shall remain so deposited.

115. The occupier of any warehouse or Customs area or any part thereof who neglects to stow the goods deposited therein so that easy access may be had to every package and parcel thereof, shall, for every such neglect, incur a penalty of two hundred dollars, together with a further penalty of forty dollars for each day during which such neglect continues.

116. The occupier of any warehouse or Customs area, or any part thereof, who does not produce to an Officer, on his request, any goods deposited in the warehouse or Customs area, or any part thereof, which have not been duly entered and delivered therefrom, shall, for every such neglect, incur a penalty of two hundred dollars in respect of every package or parcel not so produced, and shall pay the duties due thereon.

117. Any goods entered to be warehoused that are not duly warehoused by the importer in pursuance of such entry, and any goods whatsoever being duly warehoused or deposited in a Customs area, that are in any way concealed in or removed from the warehouse or Customs area, or abstracted from any package, or transferred from one package to another, or otherwise, for the purpose of illegal mixing, removal, or concealment, shall be forfeited.

118. Any person who clandestinely opens any warehouse or transit shed or, except in the presence of the proper Officer acting in the execution of his duty, gains access to the goods therein, shall for every such offence, incur a penalty of four thousand dollars; and any person who enters any warehouse or any part of a Customs area when forbidden by any Officer, or refuses to leave any warehouse or any part of a Customs area when requested to do so by any Officer, shall incur a penalty of four hundred dollars.

Penalty for neglect to stow goods properly.

Warehoused goods to be produced to Officer.

Penalty for not warehousing, etc.

Penalty for illegally opening warehouse or Customs area.

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119. If any goods required to be previously entered are taken out of any warehouse or Customs area without being duly entered (except as permitted by the Customs laws), the warehouse-keeper or the occupier of any part of a Customs area where the goods had been deposited shall forthwith pay the duties due upon the goods; and any person taking out any goods from any warehouse or Customs area without the goods having been duly entered (except as aforesaid), or who aids, assists, or is concerned therein, and every person who destroys or embezzles any goods duly warehoused or deposited in a Customs area is guilty of an offence, and liable on conviction on indictment, to imprisonment for two years; but if such person is an Officer not acting in the due execution of his duty, and is prosecuted to conviction by the importer, consignee, or owner of the goods, no duty shall be payable for or in respect of the goods, and the damage occasioned by the destruction or embezzlement shall, with the sanction of the President be repaid or made good to such importer, consignee or owner by the Comptroller of Accounts. 120. The Comptroller shall have power at the expense of the

owner of goods warehoused in a State warehouse, or deposited in a Customs area in the occupation or use of the State, to do all such reasonable acts as may by him respectively be deemed necessary for the proper custody and preservation of the goods, and shall have a lien on them for expenses so incurred; but no such acts shall be done until the expiration of twenty-four hours after the owner of the goods has been notified that such acts are required, unless the Comptroller shall in his discretion decide that immediate action is necessary for the proper custody or preservation of the goods. 121. The importer or owner of any goods mentioned in

section 120 shall pay any expenses incurred in respect thereof under section 120 at such times and in such manner as the Comptroller shall either generally or in any particular case direct, and if any such expenses are not paid in accordance herewith, the goods may be sold or otherwise dealt with, and any proceeds applied as if they were goods which might be sold or otherwise dealt with under section 129.

Penalty for embezzling warehoused goods, etc.

Comptroller may do reasonable acts to warehoused goods.

Owner to pay costs of action taken under section 120.

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122. The removal of warehoused goods from a warehouse to any other warehouse shall be subject to any Regulations made under this Act and to such other conditions as the Comptroller may direct.

123. On the delivery of any goods for removal, an account containing the particulars thereof shall be transmitted by the proper Officer of the port or place of removal to the proper Officer of the port or place of destination, and the person requiring the removal thereof shall enter into a bond, with such security or securities as the Comptroller shall require, in a sum equal at least to the duty chargeable on the goods, for the due arrival and re-warehousing thereof at the port or place of destination within such time as the proper Officer may direct; and the bond shall not be discharged unless the goods are produced to the proper Officer and duly re- warehoused at the port or place of destination within the time directed by the proper Officer, or unless the full duties of Customs have been paid thereon as provided in section 125, or unless the goods have been otherwise accounted for to the satisfaction of the Comptroller, nor until the full duties due upon any deficiency of the goods not so accounted for have been paid.

124. Upon the arrival at the port or place of destination of goods removed under section 122, they shall be entered and warehoused, as nearly as may be subject to the laws, Rules and Regulations, which apply to the entry and warehousing of goods on first importation.

125. If, upon the arrival at the port or place of destination of goods removed under section 122, the parties desire forthwith to export them or to pay duty thereon for use within Trinidad and Tobago, without actually lodging them in the warehouse for which they have been entered and examined to be re-warehoused, the Officer at the port or place may permit them to be entered and delivered for home use or, after all the formalities of entering and examining such goods for re-warehousing have been duly performed, to be entered and loaded for exportation, as if the goods had been actually lodged in such warehouse.

Removal of warehoused goods to another warehouse.

Procedure on delivery.

Goods removed subject to warehouse Regulations.

May be entered for use in Trinidad and Tobago or exportation.

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

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126. Any goods taken from a warehouse for removal or for exportation or use as aircraft’s or ships’ stores which are removed or put on board an aircraft or ship, except with the authority or under the care of the proper Officer, and in accordance with any Regulations made under this Act, and in such manner, by such persons and within such time, and by such roads or ways, as the Officer shall permit or direct, shall be forfeited; and if the goods are illegally removed or carried away prior to being put on board the exporting or removing aircraft, ship or carriage, or from any exporting or removing aircraft, ship or carriage, in or on which they have been put, the bond given in respect thereof shall be forfeited, and may forthwith be put in suit for the penalty thereof, although the time prescribed in such bond for putting the goods on board the exporting aircraft or ship, or re-warehousing such goods at the place of destination, may not have expired; and all the goods shall be forfeited.

127. Notwithstanding anything contained in the preceding sections, the Comptroller may, if in his discretion he decides that such action is advisable, remove goods at the cost of the State from one State warehouse to another in any manner he may deem reasonable.

128. (1) All warehoused goods shall be entered and delivered either for use within Trinidad and Tobago or as aircraft’s or ships’ stores, or for exportation not later than two years after the day on which they were warehoused, or within such further period and in such cases as the Comptroller may direct unless the owner of the goods desires to re-warehouse them, in which case the goods shall be examined by the proper Officer, and the duties due upon any deficiency or difference between the quantity ascertained on importation and the quantity found to exist on such examination, together with the necessary expenses attendant thereon, and any charges incurred in respect of the goods shall, subject to such allowances as are by law permitted in respect thereof, be paid to the Comptroller; and the quantity so found shall be re- warehoused in the name of the then owner thereof in the same manner as on first importation.

Removal, etc., to be subject to certain conditions.

Comptroller may remove goods warehoused in State warehouse.

Re- warehousing.

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(2) If the owner of goods to which subsection (1) applies, desires, with the concurrence of the warehouse-keeper, to re- warehouse the goods according to the account taken at the importation thereof, without re-examination, such re-examination may be dispensed with, the Officer being satisfied that the goods are still in the warehouse, and that there is no reason to suspect that there is any undue deficiency; but the warehouse-keeper shall be liable to make good the duty on any deficiency not allowed by law which may be discovered in the goods at the time of delivery thereof, or any earlier time.

129. (1) Any warehoused goods which are not duly entered for use within Trinidad and Tobago, or as aircraft’s or ships’ stores, or exported or re-warehoused, and in respect of which any duties ascertained to be due on any deficiencies and any charges and expenses are not paid at the expiration of two years from the previous entry and warehousing, or within such further period as shall be directed, shall, after one month’s notice by advertisement in the Gazette, be sold by public auction with all convenient speed.

(2) The proceeds of any public auction held under subsection (1) shall be applied to payment of the duties and of any rent and charges due to the State in respect of the goods sold and of the expenses of the sale; and the surplus, if any, shall be paid to the owner of the goods on application by him for the same within two years from the date of the sale but otherwise shall be paid into the general revenue of Trinidad and Tobago.

(3) If any goods, on being offered for sale pursuant to this section, cannot be sold for a sum to pay all duties, expenses, rent and charges due to the State then they may be destroyed or otherwise disposed of as the President may direct; and the duties due upon any deficiency in any warehouse goods not allowed by law shall be forthwith paid by the warehouse-keeper.

130. Any Officer having the custody of any goods which have come into his hands under this Act shall refuse delivery thereof from a State warehouse or other place of deposit until proof is

Disposal of goods not re-warehoused.

Freight on goods warehoused.

UNOFFICIAL VERSION

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given to his satisfaction that the freight due on such goods has been paid; but this section shall not apply to goods which have been warehoused in pursuance of an entry for warehousing.

131. Any goods which remain in any warehouse for a period of fourteen days after being entered for use within Trinidad and Tobago, or after being sold by public auction under the Customs laws, shall be forfeited and disposed of in such manner as the President may direct, unless the failure to remove them is explained to the satisfaction of the Comptroller.

132. The Comptroller may permit any goods to be taken out of any warehouse or Customs area without payment of duty for such purpose and for such period as to him may appear expedient, and in such quantities, and under such regulations and restrictions, and with such security by bond for the due return thereof, or the payment of the duties due thereon, as he may direct or require; and any goods which are dealt with in any way contrary to the terms of such permission or to such regulations or restrictions, shall be forfeited.

133. The Comptroller may permit warehoused goods to be delivered as stores for a ship of not less than thirty tonnes burden or an aircraft, in accordance with section 160; and any goods taken from a warehouse for use as stores which are not duly put on board the aircraft or ship for which they are entered, or are otherwise not accounted for to the satisfaction of the Comptroller, or are dealt with in any way contrary to the Customs laws, shall be forfeited.

134. The duties to be paid when warehoused goods are entered for use within Trinidad and Tobago shall not be less in amount than would have been payable according to the value or quantity thereof at the time of importation, except as to the following goods, namely, tobacco in leaf, oil in casks, wine in casks, malt liquor in casks, and spirits in casks, the duties whereon, when cleared from the warehouse for use within Trinidad and Tobago, shall be chargeable upon the quantity of such goods ascertained by weight, measure, or strength at the time of actual delivery thereof,

Warehoused goods entered or sold must be removed within 14 days.

Delivery in special circumstances.

Stores.

Duty to be paid according to original account.

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unless there is reasonable ground to suppose that any portion of any deficiency has been caused by illegal abstraction.

135. Subject to the observance by the exporter of all the provisions of the Customs laws and of the conditions of any bond, no import duty shall be charged in respect of any goods entered under bond for the due exportation and landing thereof in a place outside Trinidad and Tobago, or for use as aircraft’s or ships’ stores in accordance with section 160, and delivered from any warehouse or Customs area, unless the Comptroller has reasonable grounds to suppose that any deficiency in any such goods, or any part thereof, has arisen from illegal abstraction, in which case duty shall be paid on such deficiency by the owner of the goods.

135A. (1) Subject to subsection (2) and to the observance by the importer of all the provisions of the Customs laws relating to the importation of the goods referred to in this section and of the condition of any bond, no import duty shall be charged in respect of any goods entered under bond for exportation and entered subsequently by an arriving passenger for use within Trinidad and Tobago, unless the Comptroller has reasonable grounds to suppose that any deficiency in any such goods, or any part thereof, has arisen from illegal abstraction, in which case duty shall be paid on such deficiency by the owner of the goods.

(2) The duty free exemption referred to in subsection (1) shall apply to any goods landed and sold in a retail outlet.Any such goods bought by an arriving passenger shall be deemed to have been imported by him as passenger’s baggage in accordance with Item 3(a) of the Second Schedule and where such goods include wine or spirits, tobacco, cigars or cigarettes, the exemption shall apply subject to the quantities specified in regulation 89.

(3) In this section— “arriving passenger” means any passenger arriving in Trinidad or

in Tobago by a flight which has arrived from outside of Trinidad and Tobago;

Goods entered for exportation exempt from import duty.

Goods entered for use within Trinidad and Tobago exempt from import duty. [5 of 1987].

Second Schedule.

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“importer” means any person who imports goods specifically for sale by retail duty free in a retail outlet as contemplated by this section;

“retail outlet” means any establishment in the in transit lounge situate in the restricted area of an airport which sells goods by retail.

PART VII LOADING AND EXPORTATION OF GOODS

136. The master of every ship, other than a steamship in which any goods are to be exported, or his agent shall, before any goods be taken on board, deliver to the proper Officer at the port at which such ship first arrives an entry outwards of such ship, verified by his signature, in the prescribed form, and containing the several particulars indicated in or required thereby, and in such entry outwards the master or his agent shall declare that no imported goods are left on board the ship other than such goods and stores as shall be specified in the entry outwards.

137. The master of every ship to which the provisions of section 136 apply shall, if required, obtain from the proper Officer a certificate of rummage in the prescribed form. If he desires to obtain such certificate before the whole of the inward cargo of the ship has been discharged, he shall remove and stow the inward cargo remaining on board such ship in such manner as such Officer shall direct in order to enable him to rummage the ship, and after the ship has been rummaged, shall stow the inward cargo remaining on board separately and keep it separate to the satisfaction of the proper Officer from any coastwise or any outward cargo that may subsequently be put into such ship.

138. Before any aircraft or ship required to report at any port in Trinidad and Tobago departs therefrom to load cargo at another port in Trinidad and Tobago, the master or his agent shall, in respect of each port at which he desires to load cargo, obtain from the proper Officer a loading licence in duplicate in the prescribed form, and containing the prescribed particulars, and signed by

Certain ships to be entered outwards.

Rummage certificate may be granted before completion of discharge.

Loading licence.

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such Officer and, before leaving the port at which such licence is issued, shall enter on both copies of the licence particulars of the cargo loaded and of any stores loaded or remaining on board from the inward voyage at such port. 139. Where, under the Customs laws, the Comptroller permits

any goods to be put on board any aircraft or ship at any place in Trinidad and Tobago, other than a port, the master of such aircraft or ship shall, in respect of every such place at which he may be permitted to load, in addition to complying with any conditions which may be imposed by the Comptroller, obtain from the proper Officer a special loading licence in duplicate in the prescribed form, and containing the prescribed particulars, and signed by such Officer. Before leaving the port at which any special loading licence has been issued the master or his agent shall enter on both copies of the licence particulars of the cargo loaded and of any stores loaded or remaining on board at such port. 140. After the loading of any goods under the authority of a

special loading licence has been completed, the master shall proceed with such aircraft or ship forthwith to an approved port, where all the provisions of the Customs laws shall be complied with, as nearly as may be, as if such goods had been loaded at such port, unless the proper Officer otherwise directs. 141. When loading has been completed at any port or place

for which a loading licence or special loading licence has been issued, before the aircraft or ship departs from such port or place, the master or his agent shall enter on both copies of the licence particulars of the cargo loaded and of any stores taken on board at such port or place, showing the number of packages loaded and the quantity and description of the goods, and shall sign the same and deliver one copy to the proper Officer at the port of loading before leaving the port or, if the goods have been loaded at a place other than a port, then at such place and to such person as is named in the licence; and the master or his agent shall deliver the remaining copy of the licence together with the content required to be delivered to the proper Officer in accordance with sections 163 and 164.

Special loading licence.

Procedure after loading under special loading licence.

Completion and delivery of licence after loading.

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142. If any goods are taken on board an aircraft or ship at any port or place contrary to sections 136 to 141, or if any of the requirements of those sections are not observed, the master of such aircraft or ship or his agent shall incur a penalty of four thousand dollars.

143. Nothing contained in sections 136 to 141 shall be deemed to authorise the loading of goods except from an approved place of loading, unless specially allowed by the Comptroller under section 149.

144. The President may by notice to the Comptroller in writing under his hand direct that any or all of the provisions of sections 136 to 141 shall not apply to aircraft, either generally, or in any particular case, during any period specified in the notice.

145. On arrival at any port or place in Trinidad and Tobago of any ship, other than a steamship about to deliver cargo at more than one port or place in Trinidad and Tobago, or having on board any goods duly reported for exportation in the same ship, it shall be lawful, subject to any Regulations made under this Act, or to such conditions as the Comptroller may deem necessary, to allow the entry outwards of such ship, and to permit the loading of goods for exportation in such ship or for carriage coastwise as provided in section 176, before the whole of the goods imported in such ship shall have been discharged therefrom, the complete separation of such goods from the inward cargo and from any cargo remaining on board for exportation being effected to the satisfaction of the proper Officer.

146. No person may export or attempt to export any warehoused goods, or goods liable to duties of Customs transferred from an importing aircraft or ship, or goods entitled to drawback on exportation (not being wines, spirits, tobacco, cigars, cigarillos or cigarettes), nor may any person enter or attempt to enter any such goods for exportation in any ship of less burden than five tonnes.

Penalty for breach of sections 136 to 141.

Limitation of authority granted as aforesaid.

Non-application to aircraft.

Restrictions as to carriage coastwise.

Restriction on exportation of certain goods.

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147. Any person who exports or enters or attempts to export or enter, any goods contrary to section 146 or places any goods on board a ship of less size than is thereby permitted for exportation shall incur a penalty of two thousand dollars, and the goods shall be forfeited.

148. Except as provided in section 149, no goods shall be put on board any aircraft or ship for exportation or use as stores, or be put into any vessel to be water-borne, or be water-borne, to be put on board any aircraft or ship for exportation or use as stores from any port or place in Trinidad and Tobago on Saturdays, Sundays or public holidays, nor except between seven o’clock in the morning and four o’clock in the afternoon on any other day, nor from any place not being an approved place of loading, nor without the authority of the proper Officer, nor before due entry outwards of the exporting aircraft or ship, if the same is by law required to be entered outwards, nor before such goods are duly entered, and no goods having been put into any vessel to be water-borne to any aircraft or ship for exportation or use as stores, shall be put on board the exporting aircraft or ship outside the limits of any port; and any Officer may open and examine all goods put on board any aircraft or ship or brought to any place in Trinidad and Tobago to be put on board an aircraft or ship for exportation or for use as stores.

149. Notwithstanding the provisions of section 148, the Comptroller may permit any goods to be put on board any aircraft or ship on such days, at such times, from or at such places, and under such conditions as he may either generally or in any particular case direct, and in like manner the Comptroller may direct what goods need not be entered by the exporter until after the departure of any aircraft or ship; but any such goods must be entered within twenty-four hours of such departure, unless the Comptroller otherwise allows; and where any goods are permitted to be entered after being put on board, the Comptroller may in such case require the agent of the master or owner of the

Penalty.

General provisions as to loading and exportation of goods. [14 of 1975].

Comptroller may relax conditions of shipment.

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aircraft or ship to give security for the payment of any export duties of Customs on any goods liable thereto under such conditions, and subject to such charges to be paid to the agent by the exporter of any such goods, as the President may prescribe.

150. Any goods which have been put into a vessel to be water-borne to an aircraft or ship for exportation or use as stores shall be taken directly and without delay to the aircraft or ship in which the same are to be exported or used as stores, and put on board forthwith; and every vessel in which goods are water-borne to a ship for this purpose shall be a ship licensed in accordance with section 177.

151. No goods which have been put on board an aircraft or ship in accordance with section 162, or for exportation, or as stores, shall be discharged in any part of Trinidad and Tobago without the written permission of the proper Officer, and except in accordance with such conditions as the Comptroller may impose.

152. If any person puts or attempts to put any goods on board an aircraft or ship or discharges or attempts to discharge, or deal with any goods in any way contrary to sections 148 to 151, the goods shall be forfeited.

153. Where an Officer places a lock, mark or seal upon any goods or stores taken on board an aircraft or ship in Trinidad and Tobago, and the lock, mark or seal is wilfully opened, altered or broken, or if the goods or stores are secretly conveyed away either while the aircraft or ship remains in Trinidad and Tobago, or on her passage from one port or place in Trinidad and Tobago to another before the final departure of the aircraft or ship on a flight or voyage to a place outside Trinidad and Tobago, the master shall incur a penalty of four thousand dollars, and the goods or stores shall be forfeited.

154. Any person who puts on board any aircraft or ship, or puts off or puts into any vessel to be water-borne to any aircraft or ship for exportation or use as stores, or brings to any aerodrome,

Vessels loading goods into ship to proceed direct—Licence.

Permission required to discharge goods loaded.

Forfeiture on breach of sections 148 to 151.

Penalty for interfering with goods secured by Officer.

Penalty for attempting to ship prohibited goods. [17 of 2007].

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Customs area, quay, wharf or any place whatever in Trinidad and Tobago for exportation or use as stores, or exports any goods prohibited to be exported, or any goods the exportation of which is restricted, contrary to such restriction, or attempts to perform or be knowingly concerned in the performance of any of these acts, shall except as otherwise provided in section 153—

(a) be liable on summary conviction, to a fine of fifty thousand dollars or treble the value of the goods, whichever is the greater, and to imprisonment for a term of eight years; or

(b) on conviction on indictment, be liable to imprisonment for a term of twenty years,

and in either case, the goods shall be forfeited.

155. Before any warehoused goods, or goods entitled to any drawback on being put on board an aircraft or ship for use as stores or for exportation, or goods exportable only under particular rules, regulations or restrictions, or goods liable to duties of Customs intended for transfer from an importing to an exporting aircraft or ship shall be permitted to be entered for use as stores, or for exportation or for transfer, the exporter shall give such security by bond as the Comptroller may require that the goods will be duly put on board the aircraft or ship for which they are entered and will be used as stores (if so entered) or else exported to and discharged at the place for which they are entered within such time as the Comptroller may deem reasonable, or be otherwise accounted for to his satisfaction.

156. Any goods for which bond is required under section 155, or any goods liable to export duties of Customs which are put on board any aircraft or ship, or brought to any aerodrome, Customs area, quay, wharf or other place to be put on board an aircraft or ship and which on examination by the proper Officer are found not to agree with the entered particulars thereof, or being goods on which drawback is claimed or allowed are found to be goods not entitled to drawback, shall be forfeited; and the exporter of

Bond to be given in certain cases.

Offences relating to bonded goods.

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the goods shall in every such case incur a penalty of four thousand dollars, or treble the amount of the value of the goods, at the election of the Comptroller.

157. Any goods for which bond is required under section 155 which, after being entered and put on board an aircraft or ship, are used otherwise than as stores (if so entered) or are not duly exported to and discharged at the declared destination (such goods not having been discharged in Trinidad and Tobago with the permission of the proper Officer as provided in section 151 or otherwise accounted for to the satisfaction of the Comptroller) shall be forfeited; and the master of the aircraft or ship in which the goods are put shall incur a penalty of four thousand dollars, or treble the value of such goods, at the election of the Comptroller.

158. Where— (a) a person has entered any goods for which bond

is required under section 155; and (b) the goods or any of them are not duly put on

board the aircraft or ship for which they have been entered; and

(c) the person fails,within twenty-four hours of the time of clearance of the aircraft or ship, or such further time as the Comptroller may allow— (i) to attend the proper Officer and notify

him of the short loading of the goods; and (ii) to re-warehouse or re-enter for exportation

or use as stores in some other aircraft or ship any of the goods which have been removed from a warehouse for exportation or use as stores,

the goods originally entered shall be forfeited.

159. An exporter who enters any goods, not being goods for which bond is required, for exportation in an aircraft or ship and who fails, in case such goods or any of them are not be duly put on board the aircraft or ship for which they are entered, to attend

Penalty for not exporting.

Short loading of bonded goods.

Exporter to notify short loading of non- bonded goods.

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before the proper Officer within twenty-four hours after the departure of the aircraft or ship, or within such period as the Comptroller may allow and to notify such Officer of the short loading of such goods, shall incur a penalty of two hundred dollars.

160. Notwithstanding anything to the contrary contained in the Customs laws, and subject to any Regulations made under thisAct, the Comptroller may, upon due request being made, permit the master of any aircraft or ship departing from any port in Trinidad and Tobago upon a flight or voyage to any place outside Trinidad and Tobago to take on board stores (not being goods prohibited to be exported) for the use of such aircraft or ship, and of the master, crew and passengers, upon payment of any export duty leviable on the like kind of goods exported, and upon such other terms and conditions as the Comptroller may direct, and in such quantities as the Comptroller in his discretion deems reasonable; and every such request shall be made on the prescribed form and contain the particulars required thereby or indicated therein, and shall be signed by the master or his agent; and no stores may be put on board for the use of any aircraft or ship, nor may any articles taken on board any aircraft or ship be deemed to be stores, except such as are or have been put on board such aircraft or ship in accordance with the provisions hereof.

161. The provisions of the Customs laws with reference to the exportation of warehoused goods, so far as they are applicable, shall be deemed to apply to and include goods liable to duties of Customs transferred from an importing to an exporting aircraft or ship, and goods exported on drawback.

162. Notwithstanding any contrary provisions of the Customs laws, and subject to any Regulations made under this Act, the Comptroller may permit the loading of passengers’ baggage, and also may permit any person to take on board any aircraft or ship any goods for sale or delivery to the passengers, officers, or crew of such aircraft or ship, or for such other purpose as the Comptroller may allow, under such conditions as he may either generally or in any particular case direct; but if any goods, not being part of the

Comptroller may allow shipment of stores.

Drawback and trans-shipment of goods.

Loading of goods other than cargo or stores.

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cargo or authorised stores of any aircraft or ship, are taken on board any aircraft or ship which is about to proceed to any place outside Trinidad and Tobago or which has any goods remaining on board thereof from a voyage from a place outside Trinidad and Tobago, or if any attempt is made to put any such goods on board any such aircraft or ship without the permission of or contrary to any conditions directed by the Comptroller, or otherwise contrary to the Customs laws, the goods shall be forfeited.

PART VIII DEPARTURE AND CLEARANCE OF

AIRCRAFT AND SHIPS 163. The master of every aircraft or ship, not being a steamship,

shall immediately before leaving Trinidad and Tobago on any flight or voyage to any place outside Trinidad and Tobago attend before the proper Officer, either at the port at which the report of such aircraft or ship is or ought to have been delivered, or at the port where or nearest to which any cargo has last been loaded on board or discharged from the aircraft or ship, and shall answer all such questions as may be demanded of him by the Officer concerning the aircraft or ship, the cargo, the stores, the baggage, the officers, crew and passengers and the flight or voyage, and shall deliver to the Officer a content of the aircraft or ship in the prescribed form, and containing the prescribed particulars, as far as they are known by him, and shall make and subscribe the declaration at the foot thereof in the presence of the Officer. In the case of aircraft the content when signed by the proper Officer shall be the clearance and authority for the departure of such aircraft from Trinidad and Tobago.

164. In addition to observing the requirements of section 163, the master or his agent shall deliver to and sign in the presence of the proper Officer an account of all cargo and stores taken on board the ship within Trinidad and Tobago, as well as of any cargo and stores which has been brought to Trinidad and Tobago in such ship, and has remained on board for exportation or for use as stores; and the account shall be in the prescribed form and

Clearance of aircraft and ships other than coasting ships or steamships.

Master to deliver account of cargo and stores.

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shall contain the names of all passengers and of the master, officers and crew of such ship, and, when signed by the proper Officer, shall be the clearance and authority for the departure of such ship from Trinidad and Tobago.

165. (1) Where an aircraft or ship departs from Trinidad and Tobago to any place outside Trinidad and Tobago without the delivery of a content in accordance with section 163, or where a ship departs without authority having been granted under section 164, the master of the aircraft or ship shall incur a penalty of twenty thousand dollars.

(2) Where any of the particulars contained in any content or account delivered pursuant to section 163 or section 164 are false, or if any of the required particulars are omitted therefrom and the position is not explained to the satisfaction of the Comptroller, the master or agent shall incur a penalty of four thousand dollars.

166. (1) No steamship shall depart from any port or place in Trinidad and Tobago to any place outside Trinidad and Tobago until the master or his agent has satisfied the proper Officer that all the provisions of the Customs laws have been fulfilled whereupon, unless he has decided to withhold clearance in accordance with any other provision of law, the Officer shall deliver to the master or his agent a clearance in the prescribed form; and that clearance shall be the authority for the departure of the steamship.

(2) Where a steamship departs from any port or place in Trinidad and Tobago to any place outside Trinidad and Tobago without authority having been granted under subsection (1), the master or his agent shall incur a penalty of twenty thousand dollars.

(3) The master of a steamship or his agent, shall, either before or not later than twenty-four hours (or such further period as the Comptroller may allow) after the time of departure of the steamship from its final position, anchorage or berth in Trinidad and Tobago to any place outside Trinidad and Tobago, deliver to

Penalty for not clearing.

Clearance of steamships.

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the proper Officer at such port or place (or at the port nearest thereto as the Comptroller may allow), a content of the steamship, in the prescribed form and containing the several particulars therein required as far as they are known to him, and shall make and subscribe the declaration at the foot thereof in the presence of the Officer, and shall answer all questions which may be demanded of him by the Officer concerning the ship, the cargo, the stores, the baggage, the officers, crew and passengers and the voyage.

(4) Where the master or agent of a steamship fails to deliver the content required by this section, or where any of the particulars contained in a content required by this section are false, or where the required particulars are omitted from a content and the omission is not explained to the satisfaction of the Comptroller, the master or agent shall incur a penalty of four thousand dollars.

167. Notwithstanding section 166 or any other provisions of the Customs laws relating to the departure and clearance of aircraft and ships, the President may by Notification, or by notice under his hand addressed to the Comptroller, require all aircraft and ships whatsoever, or any particular aircraft or ship or ships to be cleared either in accordance with sections 163 to 165, or in any manner specified in the Notification notice; and if an aircraft or ship departs contrary to such a Notification or any such notice of which the master or agent has been informed by the Comptroller in writing, the master or agent shall incur a penalty of twenty thousand dollars.

168. Where a ship departs in ballast from Trinidad and Tobago to any place outside Trinidad and Tobago, not having any goods on board except stores duly shipped as such, nor any goods reported inwards for exportation in the ship, the Comptroller shall, on the application of the master or his agent, clear the ship in ballast; and the master of the ship or his agent shall comply with the Customs laws as if the ship had cargo on board, except that the words “in ballast” shall be written on the prescribed forms in the places which are provided for particulars of cargo.

President may prescribe special conditions as to clearance.

Clearance in ballast.

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169. For the purposes of section 168, ships having only passengers with their bona fide baggage on board, in addition to stores as aforesaid, shall be deemed to be in ballast.

170. An Officer may go on board any aircraft or ship within Trinidad and Tobago, and demand the clearance of the aircraft or ship, and if the master does not produce the clearance, or if the master of an aircraft or ship which has been boarded by an Officer pursuant to this section does not answer or does not truly answer any questions concerning the aircraft or ship, the cargo, stores, baggage, officers, crew, passengers and intended flight or voyage as may be demanded of him, he shall incur a penalty of four thousand dollars.

171. Any goods or stores on board any aircraft or ship which has been boarded by an Officer within Trinidad and Tobago not contained in the content or account required to be signed as the clearance of the aircraft or ship (if any) shall be forfeited, and the master shall incur a penalty of four thousand dollars, or of treble the value of such goods, at the election of the Comptroller.

172. Where an Officer who has boarded an aircraft or ship within Trinidad and Tobago after clearance, discovers that any goods which were loaded within Trinidad and Tobago on board thereof as stores or for exportation or which at the time of clearance remained on board from the inward voyage, are no longer on board the aircraft or ship (unless they have been discharged in Trinidad and Tobago, with the permission of the proper Officer, as provided in section 151 or, being stores remaining on board from the inward voyage, do not, in the opinion of the proper Officer, exceed the quantity which might fairly have been consumed, having regard to the period during which such aircraft or ship has been within Trinidad and Tobago, the master shall incur a penalty of eight hundred dollars for every package or parcel of such goods not on board, or a penalty of treble the value of such goods, at the election of the Comptroller.

Ships with passengers and baggage deemed in ballast.

Cargo, etc, to be produced to Officer on demand.

Goods not contained in account forfeited.

Penalty for failure to produce goods.

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173. Where an aircraft or ship, having departed from Trinidad and Tobago on a flight or voyage to a place outside Trinidad and Tobago and having returned within Trinidad and Tobago, is boarded by an Officer who discovers any deficiency in the stores of such aircraft or ship which in his opinion is in excess of the quantity which might fairly have been consumed, having regard to the period which has elapsed between the departure of the aircraft or ship and the discovery of the deficiency, the master shall pay the duties on such deficiency at the rate chargeable on similar goods imported, and in addition shall incur a penalty of eight hundred dollars.

174. Where an aircraft or ship departing from Trinidad and Tobago does not bring to at the proper boarding station for setting down Officers, or for any other purpose required by the Customs laws, or departs on a flight or voyage with an Officer on board without the assent of the Officer, the master shall incur a penalty of four thousand dollars.

PART IX COASTING TRADE

175. Except as provided in section 176, all trade by sea or by air from one part of Trinidad and Tobago to another part shall be deemed to be coasting trade, and all aircraft and ships while employed therein shall be deemed to be coasting aircraft and coasting ships, and if any doubt at any time arises as to what, or to or from what parts of Trinidad and Tobago shall be deemed a passage by sea, the President may determine and direct in what cases the trade by water from one port or place in Trinidad and Tobago to another shall or shall not be deemed a trade by sea within the meaning of the Customs laws.

176. Notwithstanding any provisions in the Customs laws to the contrary, the proper Officer may, on the arrival from a place outside Trinidad and Tobago of an aircraft or ship having on board cargo intended to be delivered at more than one port in Trinidad and Tobago, permit the aircraft or ship to convey goods

Deficiency in stores, etc.

Officers to be set down by departing aircraft or ship, etc.

Definition.

Exception in regard to aircraft and ships from places outside Trinidad and Tobago.

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from any port at which such aircraft or ship shall partially discharge her cargo to her port or ports of destination in Trinidad and Tobago for delivery there, upon the complete separation of such goods from the inward cargo still on board being effected to the satisfaction of the proper Officer, but the conveyance of goods from one port to another shall not constitute the aircraft or ship a coasting aircraft or coasting ship within the meaning of the Customs laws. The loading, unloading and conveyance of goods under this section shall be subject to any Regulations made under this Act and to such conditions as the Comptroller may impose, and if any goods are loaded, unloaded, conveyed or dealt with contrary to such regulations or conditions, they shall be forfeited, and the master of the aircraft or ship shall incur a penalty of eight hundred dollars.

177. No ship may trade coastwise within Trinidad and Tobago unless she is provided with a licence in the prescribed form issued by the Comptroller on payment of the fees required to be paid for a drogher’s certificate, issued under section 4 of the DroghersAct, which licence shall expire on the 31st of December in each year. Every ship trading contrary to this section shall be forfeited, and the master of the ship shall incur a penalty of four thousand dollars.

178. Every ship trading coastwise shall have her name and the number of her licence painted on each bow in letters of not less than fifteen centimetres high and of proportionate width, in white on a dark ground or in black on a light ground. The master of every ship in respect of which this section is contravened shall incur a penalty of one hundred dollars, and the ship may be seized by any Officer and detained until the penalty is paid.

179. No goods shall be carried in any coasting aircraft or ship except such are loaded at some port or place in Trinidad and Tobago to be carried coastwise, and no tobacco, the produce of Trinidad and Tobago shall be carried in any coasting aircraft or ship unless accompanied by a permit granted by the proper Officer.

Licence for coasting ship.

Ch. 50:07. Form C51.

Coasting ship to display name and number.

Coasting aircraft or ship to take only coastwise cargo. Form C53.

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180. Where— (a) a coasting aircraft or ship deviates from its flight

or voyage unless forced by unavoidable circumstances, the proof whereof shall lie on the master of the aircraft or ship;

(b) the master of any coasting aircraft or ship which has deviated from its flight or voyage or has taken on board any wrecked or other goods or discharged any goods in the course of the flight or voyage from one part of Trinidad and Tobago to another does not enter an account of the circumstances and of any goods so taken on board or discharged in the cargo book required to be kept by this Act; or

(c) the master of such an aircraft or ship does not proceed forthwith directly to the nearest port in Trinidad and Tobago and declare and explain the matters mentioned in paragraphs (a) and (b) to the satisfaction of the proper Officer or does not deliver all goods so taken on board into the care of the Officer,

the master shall incur a penalty of four thousand dollars, and the aircraft or ship may be seized by any Officer and detained until the penalty is paid.

181. Tobacco, cigars, cigarillos, cigarettes, wines and spirits (except spirits the produce of Trinidad and Tobago removed under the Excise laws or with the permission of the Comptroller, and tobacco the produce of Trinidad and Tobago accompanied by a permit granted by the proper Officer of the Ward in which it was grown), shall not be put on board any aircraft or ship for carriage coastwise except at an approved place of loading or sufferance wharf and in the presence or with the authority of an Officer, and if any such goods are put on board contrary to this section, or if any attempt is made so to put them, the goods shall be forfeited.

Offences.

Special conditions as to certain goods.

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182. Any goods which are discharged from any aircraft or ship arriving coastwise, or from any vessel into which the goods have been put to be landed, or are put on board or are put into any vessel to be water-borne, or are water-borne to be put on board any aircraft or ship for carriage coastwise on Saturdays, Sundays or public holidays, or except between six o’clock in the morning and six o’clock in the afternoon on any other day, save with the written permission of the Comptroller, shall be forfeited, and the master of the aircraft, ship or vessel shall incur a penalty of five hundred dollars, and the aircraft, ship or vessel may be seized by any officer and detained until the penalty is paid.

183. Any person who puts on board any coasting aircraft or ship, or puts off, or puts into any vessel to be put on board any coasting aircraft or ship, or brings to any aerodrome, Customs area, quay, wharf or any place whatever in Trinidad and Tobago for carriage coastwise or carries coastwise any goods prohibited to be carried coastwise, or any goods the carriage coastwise of which is restricted contrary to such restriction, or attempts to perform, or is knowingly concerned in the performance of any of the aforesaid acts, shall incur a penalty of eight thousand dollars, and all the goods shall be forfeited.

184. The master of every coasting aircraft or ship shall keep, or cause to be kept, a cargo book, stating the name of the aircraft or ship, the master, and the port to which the aircraft or ship belongs, and of the port or place to which it is bound on each flight or voyage and, unless the Comptroller otherwise directs, shall at every port or place of loading enter in the book the name of the port or place, and an account of all goods there taken on board the aircraft or ship, stating the descriptions of the packages, and the quantities and descriptions of any goods stowed loose, and the names of the respective consignors and consignees, and shall at every port or place of discharge of the goods note the respective days on which they, or any of them, are delivered out of the aircraft or ship, and the respective times of departure from every port or place of loading and of arrival at every port or place of discharge.

Coastwise cargo not to be put on board, Saturdays, etc. [14 of 1975].

Prohibited goods.

Master to keep cargo book.

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185. The master of every coasting aircraft or ship shall, on demand, produce the cargo book for the inspection of any Officer, who shall be at liberty to make any note or remark therein; and if upon examination any package entered in the cargo book as containing imported goods is found not to contain such goods, the package with its contents shall be forfeited; or if any package is found to contain imported goods not entered in such book, the goods shall be forfeited.

186. Where a master fails correctly to keep or cause to be correctly kept a cargo book, or to produce it, or where at any time there is found on board an aircraft or ship any goods not entered in the cargo book as loaded, or any goods noted as delivered, or where any goods entered as loaded and not noted as delivered are not on board, the master of the aircraft or ship shall incur a penalty of eight hundred dollars, and the aircraft or ship may be seized by an Officer and detained until such penalty is paid.

187. Notwithstanding any other provisions contained in this Act the President may by Notification require the masters or agents of all or any coasting aircraft or ship or ships to deliver to the Comptroller prior to the departure from any port or place of such aircraft or ship or ships, an account of all cargo and stores taken on board, in such manner as may be specified in the Notification; and if any coasting aircraft or ship departs contrary to a Notification the master and owner shall each incur a penalty of two thousand dollars.

188. The cargo book shall be in the prescribed form, and shall contain such particulars in addition to, or in lieu of the particulars required by sections 184 to 187 as the form prescribed shall indicate or require; and if the cargo book is not in the form prescribed, the master of the aircraft or ship shall incur a penalty of four hundred dollars, and the aircraft or ship may be seized by an Officer and detained until such penalty is paid.

189. The carriage of passengers, officers and crew coastwise, whether in a coasting aircraft or ship or not, shall be subject to any Regulations made under this Act.

Master to produce cargo book on demand.

Penalty for failure to keep cargo book correctly.

President may impose special conditions.

Form of cargo book.

Coastwise passengers, etc.

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190. Before any coasting aircraft or ship departs from her port or place of loading, her cargo book containing the several particulars required by this Act, and signed by the master shall be delivered to the proper Officer, who shall return it dated and signed by him, and the cargo book shall be the clearance of the aircraft or ship for the voyage; and a master who fails to deliver the cargo book shall incur a penalty of eight hundred dollars, and the aircraft or ship may be seized by an Officer and detained until the penalty is paid.

191. A coasting aircraft or ship taking cargo on board at a place where no Officer is stationed to be carried coastwise may depart from that place without delivering the cargo book, on condition that the master of the aircraft or ship produces the cargo book to the proper Officer at the first place where an Officer is stationed at which the aircraft or ship arrives after loading, and the Officer shall thereupon sign such book, if satisfied as to its correctness.

192. Immediately after the arrival of any coasting aircraft or ship at her port or place of discharge and before any goods are unloaded, the cargo book with the name of the place or wharf where the cargo is to be discharged noted thereon shall be delivered to the proper Officer, who shall note thereon the date of delivery; but a coasting aircraft or ship having cargo duly loaded to be carried coastwise may discharge at a place where no Officer is stationed without delivering the cargo book as required by this section, on condition that the cargo book, containing an account of the cargo so discharged, is produced to the proper Officer at the first place where an Officer is stationed at which the aircraft or ship arrives after discharging; and if any goods are unloaded or if any goods are loaded on board any aircraft or ship and carried coastwise, or are brought to any port or place in Trinidad and Tobago for that purpose, contrary to the Customs laws, the goods shall be forfeited.

Master to deliver cargo book to Officer before departure.

Procedure where no officer is stationed.

Master to deliver cargo book on arrival.

UNOFFICIAL VERSION

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193. Notwithstanding anything contained in the preceding sections of this Act, the Comptroller may permit the loading and clearance and the entry and unloading of any coasting aircraft or ship and goods under such regulations or conditions as he may make or direct.

194. An Officer may go on board any coasting aircraft or ship in any part or place in Trinidad and Tobago or on any coasting ship at any period of her voyage, and search the aircraft or ship and examine all goods on board, and all goods then being loaded or unloaded, and demand all books or documents which ought to be on board the aircraft or ship, and may require all or any of the books or documents to be brought to him for inspection, and the master shall answer all questions concerning the aircraft or ship and its cargo, officer, crew, passengers and the flight or voyage as may be put to him by the Officer; and if the master refuses to produce the books or documents on demand, or to bring them to the Officer when required, he shall incur a penalty of eight hundred dollars, and the aircraft or ship may be seized by any Officer and detained until the penalty is paid.

195. The Comptroller may, subject to such conditions as he may require to be observed, permit the master of any aircraft or ship bringing any goods coastwise to an approved port to enter such aircraft or ship and goods or any of them outwards for exportation without first discharging the same.

PART X PREVENTION OF SMUGGLING

196. Where an aircraft or ship is found or discovered to have been within or over Trinidad and Tobago and—

(a) has any secret or disguised place adapted for concealing goods or any device adapted for running goods;

(b) has, or has had, on board or in any manner attached thereto, or is conveying or has conveyed in any manner any goods imported contrary to the Customs laws;

Comptroller may vary procedure. [3 of 1955].

Cargo book, etc., to be delivered to Officer on demand. [3 of 1955].

Coasting aircraft or ship may be entered outward in certain cases.

Penalty on persons found on board smuggling ships.

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(c) from which any part of the contents of the aircraft or ship has been thrown overboard to prevent seizure; or

(d) has on board any goods which have been staved or destroyed to prevent seizure,

every person who is found or discovered to have been on board the aircraft or ship shall incur a penalty of four thousand dollars, and all the goods shall be forfeited; but no person shall be liable to conviction under this section unless there is reasonable cause to believe that he was concerned in or privy to the illegal act or thing proved to have been committed.

197. Every ship of less than two hundred and fifty tonnes burden on board which, or in respect of which, any offence against section 196 is committed shall be forfeited.

198. (1) Where an aircraft or ship on board which, or in respect of which, an offence against section 196 has been committed exceeds two hundred and fifty tonnes burden, the aircraft or ship shall not be forfeited for such offence, but the following provisions shall apply:

(a) the Comptroller may, subject to appeal to the President, fine the aircraft or ship in any sum, not exceeding two thousand dollars, in any case where in his opinion a responsible officer (as hereinafter defined) of the aircraft or ship is implicated either actually or by neglect;

(b) for the purpose of enforcing a fine imposed under paragraph (a), the Comptroller may require the deposit in his hands, at the port where the aircraft or ship is, of such sum, not exceeding two thousand dollars, as he may think right, pending the ultimate decision, and in default of payment of the deposit the Comptroller may withhold clearance and detain the aircraft or ship;

(c) in any case where the Comptroller considers that the fine of two thousand dollars will not be

Smuggling ships under 250 tonnes forfeited.

Penalty on smuggling aircraft and ships of 250 tonnes or more. [3 of 1955].

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an adequate penalty against the aircraft or ship for the offence committed thereon, he take proceedings for condemnation of the aircraft or ship in a penalty not exceeding twenty thousand dollars, at the discretion of the Court, and for this purpose the Comptroller may, as to any aircraft or ship referred to in this section, require the deposit in his hands as mentioned above of a sum not exceeding twenty thousand dollars, to abide the decision of the Court, and in default of payment of the deposit the Comptroller may withhold clearance and detain such aircraft or ship;

(d) no claim shall be made against the Comptroller for damages in respect of the payment of any deposit, or the detention of any aircraft or ship under this section.

(2) In this section— the expression “responsible officer” includes the master, mates

and engineers of any ship, and in the case of a ship carrying a passenger certificate, the purser or chief steward, and in the case of an aircraft, the pilot, navigator, chief steward or chief engineer;

the expression “neglect” includes cases where goods unowned by any of the crew are discovered in a place or places in which they could not reasonably have been put or remained if the responsible officer or officers having supervision of such place or places had exercised proper care at the time of the loading of the aircraft or ship or subsequently.

199. Where a ship within Trinidad and Tobago, does not bring to upon the proper signal made by any vessel or boat in the service of the Customs or otherwise in the service of the State, whereupon chase is given, and where any person on board the ship, during chase or before the ship brings to or upon bringing to, throws overboard any part of her contents, or staves or destroys any part thereof to prevent seizure, the ship shall be forfeited.

Ship forfeited for offence during chase.

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200. When an aircraft or ship liable to seizure or examination under the Customs laws does not bring to when required to do so and to remain for such period as the boarding Officer may require, the master of the aircraft or ship shall incur a penalty of four thousand dollars.

201. (1) Any person who maliciously shoots at an aircraft or ship in the service of the Customs, or maliciously shoots at, maims or wounds an Officer in the execution of his office or duty, or with violence commits any of the offences mentioned in subsection (4), and any person aiding, abetting or assisting therein is liable on conviction on indictment to imprisonment for fifteen years.

(2) Any person engaged, or who has been engaged, in the commission of any offence against the Customs laws, armed with firearms or other offensive weapons or, whether so armed or not, so disguised in any way, or being so armed or disguised is found with any goods liable to forfeiture under the Customs laws is liable on conviction on indictment to imprisonment for three years.

(3) Any person who by any means procures or hires, or deputes or authorises any other person to procure or hire any person to assist in any evasion of the Customs laws, is liable to imprisonment for twelve months.

(4) Any person who staves, breaks, or destroys any goods to prevent seizure thereof by an Officer or other person authorised to seize such goods, or rescues, or staves, breaks or destroys to prevent the securing thereof of any goods seized by an Officer or other person authorised to seize such goods, or rescues any person apprehended for any offence punishable by a pecuniary penalty or imprisonment under the Customs laws, or prevents the apprehension of such a person, or obstructs any Officer going, remaining or returning from on board an aircraft or ship within Trinidad and Tobago, or in searching an aircraft or ship, or in searching a person liable to be searched under the Customs laws, or in seizing any goods liable to forfeiture, or otherwise acting in the execution of his duty, or attempts or endeavours to commit,

Penalty for not bringing to.

Offences by smugglers, etc., against Officers.

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or aids, abets or assists in the commission of any of the offences mentioned in this subsection, shall for each such offence incur a penalty of four thousand dollars.

(5) Any person who, not being an Officer, takes or assumes the name, designation, appearance or character of an Officer for the purpose of thereby obtaining admission into any aircraft, ship, house or other place, or of doing or procuring to be done any act which he would not be entitled to do or procure to be done of his own authority, or for any other unlawful purpose, is liable to imprisonment for three months, in addition to any other punishment to which he may be liable for the offence.

(6) In this section “violence” means any criminal force or harm to any person, or any criminal mischief to any property, or any threat or offer of such force, harm or mischief, or the carrying or use of deadly, dangerous or offensive weapons in such a manner that terror is likely to be caused to any person, or such conduct as is likely to cause in any person a reasonable apprehension of criminal force, harm or mischief to them or to their property. 202. (1) Any person who makes or causes to be made, or

aids, or assists in making any signal in or on board or from any aircraft or ship, or on or from any part of Trinidad and Tobago, for the purpose of giving notice to any person on board any smuggling aircraft or ship, whether the person on board of the aircraft or ship is or is not within distance to notice the signal, is liable to imprisonment, for twelve months.

(2) When a person is charged with having made or caused to be made, or with aiding or assisting in making a signal to which subsection (1) refers, the burden of proof that the signal so charged as having been made with intent and for the purpose of giving notice as referred to in subsection (1) was not made with that intent and for that purpose shall be upon the defendant against whom the charge is made.

(3) Any person may prevent any signal being made contrary to subsection (1), and may go upon any lands for that purpose, without being liable to any indictment, suit or action for the same.

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(4) For the purposes of this section any ship to which a signal is made as aforesaid, and which changes its course or, if at anchor, weighs anchor, or from which any signal is made, following any signal made from an aircraft or ship or any part of Trinidad and Tobago shall, for the purposes of this section be deemed to be a smuggling ship, unless the contrary is proved.

203. Any person who cuts away, casts adrift, removes, alters, defaces, sinks or destroys, or in any other way injures or conceals any aircraft, ship, buoy, anchor, chain, rope or mark in the charge of or used by any person for the prevention of smuggling, or in or for the use of the service of the Customs, shall incur a penalty of two thousand dollars.

204. Any person who, not being an Officer, intermeddles with or takes up any spirits or any goods prohibited to be imported or exported, being in packages found floating upon or sunk into the sea, shall incur a penalty of eight hundred dollars, and the spirits or goods shall be forfeited.

205. (1) The High Court may on an application by the Comptroller issue a writ of assistance.

(2) Awrit of assistance issued pursuant to subsection (1) shall continue in force until cancelled by the High Court on an application by the Comptroller.

(3) Any Officer in possession of a writ of assistance issued pursuant to subsection (1) may, at any time during the day or night, enter into and search any house, shop, cellar, warehouse, room or any other place including any place where documents relating to uncustomed or prohibited goods are reasonbly expected to be found and, in case of resistance, break open doors, chests, trunks and other packages for the purpose of seizing and bringing away any uncustomed or prohibited goods or any books or documents relating thereto; and any goods, books or documents seized shall be securely kept in a State warehouse.

206. If an Officer has reasonable cause to suspect that any uncustomed or prohibited goods, or any books or documents

Penalty for interfering with Customs gear.

Intermeddling with goods found floating.

Writs of assistance. [13 of 1976 34 of 1996].

Search warrant. [34 of 1996].

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

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relating to uncustomed or prohibited goods, are harboured, kept or concealed in a house or other place in Trinidad and Tobago, including any place where documents relating to uncustomed or prohibited goods are reasonably expected to be found and it is made to appear by information on oath before a Magistrate or Justice in Trinidad and Tobago, the Magistrate or Justice may by special warrant under his hand authorise the Officer to enter and search the house or other place, by day or by night, and seize and carry away any uncustomed or prohibited goods, or any books or documents relating to uncustomed or prohibited goods as may be found therein; and the Officer may, in case of resistance, break open any door, and force and remove any other impediment or obstruction to such entry, search or seizure.

207. An Officer may upon reasonable suspicion stop and examine any carriage to ascertain whether any uncustomed or prohibited goods are contained therein; and, if none are found, the Officer shall not on account of such stoppage and examination be liable to any prosecution or action at law; and any person driving or conducting a carriage who refuses to stop or allow such examination when required by an Officer shall incur a penalty of four thousand dollars.

208. An Officer, when on duty, and having the authority of the Comptroller, may patrol upon and pass freely either on foot or otherwise along and over and enter any part of Trinidad and Tobago other than a dwelling house or other building and an Officer so proceeding shall not be liable to any indictment, action or suit for so doing.

209. The Officer in charge of an aircraft or ship employed for the prevention of smuggling may land or haul the aircraft or ship upon any part of Trinidad and Tobago which shall be deemed most convenient for that purpose, and moor the aircraft or ship on any part of Trinidad and Tobago, and continue the aircraft or ship so moored for such time as he shall deem necessary and proper; and the Officer shall not be liable to any indictment, action or suit for so doing.

Officer may stop carriage.

Officer may patrol freely, etc.

Officer may moor patrol craft.

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PART XI GENERAL

210. Save as otherwise provided in section 211, a person who is convicted of an offence against the Customs laws for which no specific penalty is provided shall incur a penalty of two thousand dollars.

211. Where an aircraft, ship, carriage or goods become liable to forfeiture under the Customs laws, any person who is knowingly concerned in the act or omission which renders them liable to forfeiture shall be guilty of an offence against this Act, and shall incur the penalty provided by this Act in respect of the offence or, where no penalty is provided, shall incur a penalty of four thousand dollars, or treble the value of any goods seized, at the election of the Comptroller; and any such person may be arrested and detained by an Officer, and taken before a Magistrate to be dealt with according to law; but no person may be arrested whilst actually on board any aircraft or ship in the service of a foreign State or country.

212. Any person who— (a) in any matter relating to the Customs, or under

the control or management of the Comptroller, makes and subscribes, or causes to be made and subscribed, any false declaration, or makes or signs, or causes to be made or signed any declaration, certificate or other instrument required to be verified by signature only which is false in any particular;

(b) makes or signs any declaration made for the consideration of the Comptroller or any other application presented to him which is untrue in any particular;

(c) being a person required by the Customs laws to answer questions put to him by an Officer, refuses to answer such questions or answers untruly any questions put to him by an Officer acting in the execution of his duty;

General penalty.

Penalty in cases of forfeiture.

Penalty for false declaration, etc. [25 of 1989 34 of 1996].

UNOFFICIAL VERSION

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(d) counterfeits, falsifies or wilfully uses, when counterfeited or falsified, any document required by the Customs laws or by the Comptroller, or required to be submitted to the Comptroller under any other law or used in the transaction of any business or matter relating to the Customs;

(e) alters any document after it has been officially issued, or counterfeits the seal, signature, initials or other mark of or used by an Officer for the verification of any such document or any other purpose in the conduct of business relating to Customs or under the control or management of the Comptroller;

(f) on any document required for the purposes of the Customs laws or required to be submitted to the Comptroller under any other law, counterfeits or imitates the seal, signature, initials or other marks of, or made use of by another person, whether or not with the consent of that other person,

shall incur a penalty of one hundred and twenty-five thousand dollars.

212A. Any person who— (a) falsifies or, without the permission of the

Comptroller, deletes, damages, alters or impairs any record, data message or information stored in the CBCS or on any duplicate tape or disc or other medium on which any information obtained from the system is held or stored;

(b) being registered as a user of the CBCS under section 272 or an employee or agent of a registered user, fails to comply with any condition imposed by the Comptroller with respect to the use or security of the authentication code issued to the registered user;

Penalty for offences relating to the CBCS. [6 of 2013].

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(c) not being registered as a user of the CBCS under section 272 or an employee or agent of a registered user, uses an authentication code without the authority of the registered user;

(d) being registered as a user of the CBCS under section 272, uses the authentication code of any other registered user; and

(e) being registered as a user of the CBCS under section 272, makes any unauthorised copies of any record or information stored in the system or on any duplicate tape or disc or other medium on which information obtained from the CBCS is stored,

is liable on summary conviction to a penalty of one hundred and twenty-five thousand dollars. 213. Any person who—

(a) imports or brings or is concerned in importing or bringing into Trinidad and Tobago any prohibited goods, or any goods the importation of which is restricted, contrary to such prohibition or restriction, whether the goods are unloaded or not;

(b) unloads, or assists or is otherwise concerned in unloading any goods which are prohibited, or any goods which are restricted and are imported contrary to such restriction;

(c) knowingly harbours, keeps or conceals, or knowingly permits or suffers, or causes or procures to be harboured, kept or concealed any prohibited, restricted or uncustomed goods;

(d) knowingly acquires possession of or is in any way knowingly concerned in carrying, removing, depositing, concealing, or in any manner dealing with any goods with intent to defraud the State of any duties thereon, or to evade any prohibition or restriction of or applicable to the goods;

Penalty for evading Customs laws regarding imported or exported goods. [25 of 1989 17 of 2007].

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(e) is in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any import or export duties of Customs, or of the laws and restrictions of the Customs relating to the importation, unloading, warehousing, delivery, removal, loading and exportation of goods;

(f) sells, offers for sale or exposes for sale any goods which he knows to be prohibited or restricted,

shall, notwithstanding sections 248 and 249, incur a penalty— (i) on summary conviction in the case of a

first offence, to a fine of fifty thousand dollars or treble the value of the goods, whichever is the greater, and to imprisonment for a term of eight years;

(ii) on summary conviction in the case of a second or subsequent offence, to a fine of one hundred thousand dollars or treble the value of the goods, whichever is the greater, and to imprisonment for a term of fifteen years; and

(iii) on conviction on indictment, to imprisonment for a term of twenty years.

214. Any person who imports or exports, or causes to be imported or exported, or attempts to import or export any goods concealed in any way, or packed in any package or parcel (whether there are any other goods in the package or parcel or not) in a manner calculated to deceive the Officers of Customs or any package containing goods not corresponding with the entry thereof shall, and notwithstanding sections 248 and 249—

(a) on summary conviction, incur a penalty of fifty thousand dollars or treble the value of the goods contained in such package, whichever is the greater, and to imprisonment for a term of eight years;

Penalty in relation to concealed goods, etc. [25 of 1989 17 of 2007].

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(b) on conviction on indictment, be liable to imprisonment for a term of twenty years,

and in either case, the goods shall be forfeited.

215. (1) Notwithstanding section 214, if, upon the examination of any imported goods, which are chargeable with duty upon the value thereof, it appears to the Comptroller that the value of such goods as declared by the importer and according to which duty has been or is sought to be paid is not the true value thereof, the Comptroller may detain the goods, in which case he shall give notice in writing to the importer of the detention of the goods, and of the value thereof as estimated by him either by delivering such notice personally, or by transmitting the same by post to the importer, addressed to him at his place of abode or business, as stated in his entry.

(2) The Comptroller shall, within fifteen days after the detention of the goods, determine either that the goods are or may be correctly entered according to the value declared by the importer and permit the same to be delivered, or to retain the same for the public use of the State, in which latter case he shall cause the value at which the goods were declared by the importer, together with an addition of ten per cent, and the duties already paid to be paid to the importer in full satisfaction for such goods; or he may permit any person, on his application for that purpose, to enter the goods according to such value and on such terms as he may direct.

(3) Goods retained pursuant to subsection (2) shall be disposed of for the benefit of the State, and if the proceeds arising therefrom, in case of sale, exceed the sums so paid, and all charges incurred by the State, the surplus shall be disposed of as the President may direct.

216. An Officer who, otherwise than with the approval of the President or the Comptroller, accepts any fee, perquisite or reward, whether pecuniary or otherwise, directly or indirectly, from any person on account of anything done or to be done by him, or omitted to be done by him, in or in any way relating to

Power of Comptroller to purchase goods in certain cases.

Officer taking unauthorised fees, etc. [6 of 2013].

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his office or employment, is liable to be dismissed from his office; and any person who gives, offers or promises to give any such fee, perquisite or reward, shall incur a penalty of two hundred thousand dollars.

217. Any Officer who makes a collusive seizure, or delivers up, or makes an agreement to deliver up or not to seize an aircraft, ship, carriage or goods liable to forfeiture, or takes a bribe, gratuity, recompense or reward for the neglect or non- performance of his duty, or conspires or connives with any person to commit an offence against the Customs laws for the purpose of seizing an aircraft, ship, carriage or goods, and obtaining any reward for such seizure or otherwise, shall incur a penalty of two hundred thousand dollars, and be rendered incapable of holding any office in the service of the Government of Trinidad and Tobago, and any person who gives or offers, or promises to give or procure to be given, any bribe, recompense or reward to, or makes any collusive agreement with an Officer to induce him in any way to neglect his duty, or to do, conceal or connive at any act whereby any provisions of the Customs laws may be evaded, shall incur a penalty of two hundred thousand dollars.

218. Where a person offers for sale any goods under pretence that they are prohibited, or have been unloaded and removed without payment of duties, the goods (although not liable to any duties, or prohibited) shall be forfeited. 219. Subject to section 198, all aircraft, ships and carriages,

together with all animals and things made use of in the importation, attempted importation, landing, removal, conveyance, exportation or attempted exportation of any uncustomed, prohibited or restricted goods, or any goods liable to forfeiture under the Customs laws shall be forfeited; and all aircraft, ships, carriages and goods together with all animals and things liable to forfeiture, and all persons liable to be detained for any offence under the Customs laws or under any written law whereby Officers are authorised to make seizures or detentions, shall or may be seized or detained in any place, either upon land or water, by any person duly employed for the prevention of

Collusive seizure, bribery, etc. [6 of 2013].

Offering goods for sale under pretence that they are smuggled.

General provisions as to forfeiture.

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

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smuggling, or by any person having authority from the Comptroller to seize or detain them, and all aircraft, ships, carriages and goods, together with all animals and things so seized, shall forthwith be delivered into the care of the Comptroller; and the forfeiture of any aircraft, ship, carriage, animal or thing shall be deemed to include the tackle, apparel and furniture thereof, and the forfeiture of any goods shall be deemed to include the package in which the same are found and all the contents thereof. 220. (1) Whenever a seizure is made, unless in the possession

of or in the presence of the offender, master or owner, as forfeited under the Customs laws, or under any written law by which Officers are empowered to make seizures, the seizing Officer shall give notice in writing of the seizure and of the grounds thereof to the master or owner of the aircraft, ship, carriage, goods, animals or things seized, if known, either by delivering it to him personally, or by letter addressed to him, and transmitted by post to, or delivered at, his usual place of abode or business, if known; and all seizures made under the Customs laws or under any written law by which Officers are empowered to make seizures shall be deemed and taken to be condemned, and may be sold or otherwise disposed of in such manner as the President may direct, unless the person from whom such seizure shall have been made, or the master or owner thereof, or some person authorised by him, within one calendar month from the day of seizure, gives notice in writing to the Comptroller that he claims the thing seized, whereupon proceedings shall be taken for the forfeiture and condemnation thereof; but if animals or perishable goods are seized, they may by direction of the Comptroller be sold forthwith by public auction, and the proceeds thereof retained to abide the result of any claim that may legally be made in respect thereof.

(2) Where proceedings are taken pursuant to subsection (1) for forfeiture and condemnation, the Magistrate may order delivery of the aircraft, ship, carriage, goods, animals or things seized to the claimant, on security being given for the payment to the Comptroller of the value thereof in case of condemnation.

Procedure on seizure.

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

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221. All seizures whatsoever which shall have been made and condemned under the Customs laws, or any other written law by which seizures are authorised to be made by Officers, shall be disposed of in such manner as the President may direct.

222. Where a penalty is prescribed for the commission of an offence under this Act, the offence shall be punishable by a penalty not exceeding the penalty so prescribed; but where by reason of the commission of an offence the payment of any Customs duty has or might have been evaded, the penalty imposed shall, unless the Court for special reasons thinks fit to order otherwise, and without prejudice to the power of the Court to impose a greater penalty, be not less than treble the amount of duty payable.

223. When a seizure has been made, or a fine or penalty incurred or inflicted, or a person committed to prison for any offence against the Customs laws, the President may direct restoration of the seizure, whether condemnation has taken place or not, or waive or compound proceedings, or mitigate or remit the fine or penalty, or release the person from confinement, either before or after conviction, on any terms and conditions, as he shall see fit.

224. (1) Notwithstanding any of the provisions of this Act, where a person admits in the prescribed form that he has committed an offence against the Customs laws and requests in writing that the offence be dealt with under this section by the Comptroller, the Comptroller may, subject to the approval of the Minister, which may be signified from time to time by general directions to the Comptroller, at any time prior to the commencement of proceedings in a Court against the person for the offence—

(a) impose a fine, penalty and forfeiture but not including imprisonment, and not exceeding that prescribed for the offence; or

(b) mitigate or remit any fine or penalty or restore anything seized under the Customs laws.

Disposal of seizure.

Limit of penalty.

President may restore seizure, etc.

Power of the Comptroller to impose fines, etc. [25 of 1989].

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

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(2) Nothing in this section shall affect any right conferred by any written law on any person to claim the goods in the case of a seizure, or to commence or require the commencement of legal proceedings at any time prior to the payment of the fine or penalty.

(3) In this section the expression “prescribed form” means the form set out in the Seventh Schedule. 225. The Comptroller may, with the approval of the President,

reward any person who informs him of an offence against the Customs laws or assists in the recovery of a fine or penalty. 226. Where under the Customs laws any special procedure is

described in regard to steamships, and where the owner of a steamship is not resident in Trinidad and Tobago, it shall be the duty of the master or owner of the steamship to appoint an agent in Trinidad and Tobago for the purpose of performing any act which may under the Customs laws be performed by the agent of the master or owner of a steamship; and if the master or owner of a steamship fails to appoint an agent, and until such agent is appointed, or if such agent does not give security when so required to the satisfaction of the Comptroller for the due observance of the Customs laws, then the steamship shall be subject to the requirements of the Customs laws applicable to ships other than steamships, and on failure or omission to perform any such requirement, the owner or master shall be liable in respect of such failure or omission to all penalties that might be imposed upon them or either of them under the Customs laws if such ship were not a steamship. 227. Every document submitted to the Comptroller or his

Officers for the purposes of the Customs laws shall be in such form as may be prescribed, if any, and shall contain the particulars required by such form or indicated therein. 228. (1) An importer or exporter of goods or a person having

an interest in the importation or exportation of such goods shall, on the written request made by an Officer, within three years—

(a) of the date of importation or exportation of the goods; or

Seventh Schedule. Rewards.

Steamship agents.

Documents, form of.

Production of documents. [34 of 1996].

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

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(b) of the date of delivery of an entry relating to the goods to the proper Officer,

produce for the inspection of the Officer such documents relating to the goods as may be required within three months or such longer period as the officer may require not exceeding six months from the date of the written request.

(2) It shall be a defence under this section for a financial institution or insurance company to show that, owing to the particular nature of its business, it is not required to have such documents in its possession or under its control in the normal course of its business.

(3) An importer, exporter or the agent of such importer or exporter shall—

(a) answer every question put to him by the proper Officer relating to the importation or exportation of goods by the importer or exporter, including accompanied baggage; and

(b) subscribe to such declarations as the proper Officer may require regarding the weight, measure, strength, purchase price and any other information relating to such goods.

(4) Where an importer, an exporter, or a person having an interest in the importation or exportation of goods, neglects or refuses to provide the information or documents required under subsection (1) or to subscribe to a declaration as required under subsection (3), the Comptroller may—

(a) refuse entry or delivery of such goods; (b) prevent the shipment of such goods; (c) allow entry, delivery or shipment of the goods

on such terms and conditions and upon the payment of such deposit as the Comptroller may determine.

(5) In this section, “a person having an interest in the importation or exportation of goods” includes—

(a) a financial institution which has advanced funds for the payment of goods;

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

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(b) an insurance company which has issued a policy of insurance covering such goods.

229. Where any person is required to submit a report, entry, declaration or other form for the purpose of the Customs laws, the Comptroller may require the person to submit as many copies thereof as he may consider necessary; and where the Comptroller requires invoices or certificates of origin, or both to be produced for any goods imported or exported, he may require the invoices or certificates of origin, or both, to be submitted in duplicate, and may retain the duplicates or, if the invoices or certificates of origin, or both, are not submitted in duplicate, he may retain the originals.

230. Where a document required for the purposes of the Customs laws contains any words not in the English language, the person required to produce such document shall produce therewith a correct translation thereof in English.

231. An Officer may on the entry of any goods, or at any time afterwards, take samples of the goods for such purpose as the Comptroller may consider necessary, and the samples shall be disposed of and accounted for in such manner as the Comptroller may direct.

232. The unloading, loading and removal of goods and bringing them to the proper place for examination and weighing, putting them into scales, opening, unpacking, repacking, bulking, sorting, lotting, marking and numbering, where such operations respectively are necessary or permitted, and removing to and placing them in the proper place of deposit until delivered or put on board an exporting aircraft or ship, shall be performed by or at the expense of the owner of the goods; and the owner shall unpack, sort, pile or otherwise prepare the goods either before or after entry thereof in such manner as the proper Officer shall require to enable him to examine or take account of the same.

Copies of documents to be submitted.

Translation.

Samples.

Goods to be handled by owner.

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

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233. The Comptroller may direct what goods may be skipped in a Customs area or warehouse, or bulked, sorted, lotted, packed and repacked there, and the manner thereof, and direct in what manner and subject to what conditions the owner of any goods may take samples thereof; but no goods may in any such building or place be repacked into packages of a size in which they are prohibited to be imported or exported, unless express provision therefor is made by law. 234. Where any goods are lost or destroyed by unavoidable

accident before they have been delivered out of the care of an Officer, either on board an aircraft or ship, or in removing, loading, unloading, or receiving into a Customs area or warehouse, or in the Customs area or warehouse, or in course of delivery therefrom, the Comptroller, if satisfied that the goods have not been and will not be consumed in Trinidad and Tobago, may remit or return the duties due or paid thereon, and any goods which may be abandoned by the owner thereof as not worth the duty while in the charge of an Officer may be destroyed or otherwise disposed of as the Comptroller shall direct, at the cost and charges of such owner, and the Comptroller may thereupon remit or return the duties due or paid thereon. 235. Where it is proved to the satisfaction of the Comptroller

that any goods after being duly put on board an aircraft or ship for exportation or use as stores have, either before or after exportation, been destroyed by accident on board such aircraft or ship, any drawback or allowance payable on the goods shall be payable in the same manner as if the goods had been actually exported or used as stores. 236. Where it is proved to the satisfaction of the Comptroller

that any goods after being duly put on board an aircraft or ship for exportation or use as stores have been materially damaged on board such aircraft or ship, any drawback or allowance payable in respect of the goods shall, if they are with the consent of the Comptroller discharged in Trinidad and Tobago and abandoned to the State, be payable as if the goods had been actually exported or used as stores.

Samples for owner.

Remission of duty on goods lost, etc.

Drawbacks on goods lost.

Drawback on goods abandoned.

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

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237. The Comptroller may modify the form of declaration required under section 52 in such manner as he may think necessary for adapting it to the provisions of sections 235 and 236.

238. (1) Whenever a person makes application to an Officer to transact any business on behalf of another person, the Officer may require the person so applying to produce a written authority from the person on whose behalf the application is made, and in default of the production of such authority may refuse to transact the business; and any document required by the Customs laws to be signed by a particular person, if signed by a person authorised as aforesaid on behalf of the person required to sign the same, shall be deemed for all purposes to be signed by the person required to sign the same; but the Comptroller may in his discretion refuse to allow any such application.

(2) Notwithstanding anything to the contrary contained in subsection (1), an Officer shall refuse to allow any application under that subsection which is made by a person whom he knows to be acting in contravention of section 6 of the Customs Brokers and Customs Clerks Act.

239. Any person who purports to sign a document or to perform any other act required to be performed under the Customs laws on behalf of another person without being authorised by the other person to do so, shall incur a penalty of four hundred dollars; but a person shall not be convicted under this section if he proves either—

(a) that he had reasonable cause to believe and did in fact believe that he had lawful authority to sign or to perform such act; or

(b) that he had reasonable cause to believe and did in fact believe that the person on whose behalf he purported to sign or to act would have consented to his so signing or acting.

Modification of declaration.

Authority to be produced by person acting for another. [5 of 1956].

Ch. 78:03.

Penalty for purporting to act on behalf of others without authority. [5 of 1956].

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

Customs Chap. 78:01 119

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L.R.O.

240. Where a document or declaration is required by the Customs laws to be signed in the presence of the Comptroller, or a particular Officer, if such document or declaration is signed in the presence of a witness whose signature is known to and who is approved by the Comptroller or the Officer who receives it, then in such case the document or declaration shall be as valid as if it had been signed in the presence of the Comptroller or the Officer in whose presence it is required to be signed.

241. Where under the Customs laws the master or agent of an aircraft or ship is required to answer questions put to him by the Comptroller or an Officer, and the aircraft or ship is within Trinidad and Tobago, and has not left her final position, anchorage or berth preparatory to leaving Trinidad and Tobago, the Comptroller or the Officer may require the master to attend before him at the office of the Comptroller or the Officer, and in such case the requirements of the Customs laws shall not be deemed to have been fulfilled unless the master does attend when so required; but the master may, with the consent of the Comptroller or the Officer, depute a senior officer of the aircraft or ship to attend for the purpose of answering the questions, and in such case, any reply made to any question put to the senior officer by the Comptroller or the Officer shall for the purposes of section 212 be deemed to have been made by the person required to answer such questions.

242. (1) If for any purpose of the Customs laws it becomes necessary to determine the precise time at which an importation of any goods shall be deemed to have had effect, the time shall be deemed to be the time at which the aircraft or ship importing the goods actually landed in Trinidad and Tobago or came within the waters thereof.

(2) If a question arises upon the arrival of an aircraft or ship at any port or place in Trinidad and Tobago in respect of any charge or allowance for the aircraft or ship, exclusive of cargo, the time of arrival shall be deemed to be the time at which such aircraft or ship is first boarded by a person in the employment of the State at that port or place.

Witnessing of signatures.

Master to attend before Comptroller if so required.

Time of importation, etc., defined.

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

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(3) The time of exportation of any goods shall be deemed to be the time when the goods are put on board the exporting aircraft or ship, except in the case of goods prohibited to be exported, with reference to which the time of exportation shall be deemed to be the actual time at which the aircraft or ship departed from its final position, anchorage or berth within Trinidad and Tobago.

243. All packages and coverings in which goods are imported or exported and which in the opinion of the Comptroller—

(a) are not the usual or proper packages or coverings for such goods; or

(b) are designed for separate use, other than as packages or coverings for the same or similar goods, subsequent to importation or exportation, as the case may be,

shall for all purposes of the Customs laws be deemed to be separate articles, except in cases where a contrary provision is made.

244. In addition to any other power of arrest or detention conferred by the Customs laws, an Officer may arrest and detain any person whom he finds committing an offence against the Customs laws, and take him before a Magistrate to be dealt with according to law.

245. If a person liable to arrest under the Customs laws escapes from an Officer attempting to arrest him, or if an Officer is for any reason whatever unable or fails to arrest such a person, the person may afterwards be arrested and detained by an Officer at any place in Trinidad and Tobago within seven years from the time the offence was committed, and dealt with as mentioned above, as if he had been arrested at the time of committing the offence.

PART XII

LEGAL PROCEEDINGS 246. Subject to the provisions of the Customs laws, any

offences under the Customs laws may be prosecuted, and any penalty or forfeiture imposed by the Customs laws may be sued

Special packages deemed separate articles.

Power of arrest.

Arrest after escape.

Prosecutions for Customs offences. [17 of 2007].

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

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for, prosecuted and recovered either summarily or in the High Court, and all rents, charges, expenses and duties, and all other sums of money whatsoever payable under the Customs laws may be recovered and enforced in the manner prescribed by the Summary Courts Act or under the Supreme Court of Judicature Act as may be applicable, or as near thereto as the circumstances of the case will permit, on the complaint of an Officer.

247. Proceedings under the Customs laws may be commenced at any time within seven years after the date of the offence.

248. Where a Court has imposed a penalty for an offence against the Customs laws and the penalty is not paid, the Court may order the defendant who is convicted of the offence, in default of payment of the penalty adjudged to be paid, to be imprisoned for a term of eight years, where the penalty does not exceed fifty thousand dollars, or a term of ten years where the penalty exceeds fifty thousand dollars.

249. Where a penalty of four thousand dollars or upwards has been incurred under the Customs laws and the defendant has previously been convicted of an offence against the Customs laws, or has previously incurred a pecuniary penalty or forfeiture under the Customs laws which has been enforced in any Court, the Court may, if it thinks fit, in lieu of ordering payment of a pecuniary penalty, order the defendant to be imprisoned for one year.

250. The fact that any duties of Customs have been secured by bond or otherwise shall not be pleaded or made use of in answer to or in stay of any proceeding under the Customs laws.

251. Every offence under the Customs laws shall be deemed to have been committed and every cause of complaint to have arisen either in the place in which it actually was committed or arose, or in any place on land where the offender or person prosecuted may be or is brought.

Ch. 4:20. Ch. 4:01.

Proceedings to be taken within seven years.

Alternative prison sentence. [17 of 2007].

Imprisonment for second offence.

Limitation as to pleading.

Place of offence.

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

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252. An Officer may prosecute and conduct any information or other proceeding under the Customs laws in respect of any offence or penalty. 253. In all proceedings under the Customs laws the same

rules as to costs shall be observed as in proceedings between private persons. 254. (1) No claim or appearance shall be entered to any

information filed or exhibited for the forfeiture of any animal, carriage, aircraft, ship or goods seized for any cause of forfeiture in any Court unless the claim or appearance is made by or in the real name of the owner thereof, describing his place of residence and occupation; and if the claimant resides in Trinidad and Tobago, oath shall be made by him before the Court before which the information is exhibited, that the animal, carriage, aircraft, ship or goods were his property at the time of seizure; but if the person resides outside Trinidad and Tobago, then oath shall be made by the attorney by whom the claim or appearance has been entered that he has full authority from the claimant to make or enter it, and that to the best of his knowledge and belief the animal or other thing seized was at the time of seizure the bona fide property of the claimant; and on failure of making such proof of ownership the animal, carriage, aircraft, ship or goods shall be condemned, as if no claim or appearance had been made; and if the animal, carriage, aircraft, ship or goods is at the time of the seizure the bona fide property of a number of owners exceeding five, it shall not be necessary for more than two of them to enter such claim or appearance on the part of themselves and their co-owners, or to make oath as provided in this section; and if the animal, carriage, aircraft, ship or goods is at the time of seizure the property of a company, the claim and appearance may be entered and oath made by the secretary or a director of the company.

(2) For the purpose of this section a company means a limited company registered in Trinidad and Tobago under the provisions of the Companies Act, but does not include any company or association of persons calling themselves a company not so registered.

Officer may prosecute.

Costs.

Claims to seized goods to be in name of owner.

Ch. 81:01.

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

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255. (1) Where an information or suit is commenced or brought to trial on account of the seizure of any animal, carriage, aircraft, ship or goods, or pursuant to any act done by an Officer in the execution or intended execution of his duty under the Customs laws, and the information or suit is dismissed, and it appears to the Court before whom the action was tried that there was probable cause for such seizure or act, the Judge or Magistrate, as the case may be, shall certify on the record that there was such probable cause, and in such case the person who made the seizure or performed the act shall not be liable to any action, indictment or other suit or prosecution on account of the seizure or act; and a copy of the certificate, verified by the signature of the officer of the Court, shall at the request of the Officer concerned be given to him, and it shall for all purposes be sufficient evidence of the certificate.

(2) Where an action, indictment or other suit or prosecution has been commenced and brought to trial against a person on account of any seizure or act to which subsection (1) refers (whether any information is brought to trial in respect of the same or not or, having been brought to trial, the Judge or Magistrate has not certified that there was a probable cause for the seizure or act) and a verdict has been given against the defendant, and the Court is satisfied that there was probable cause for the seizure or act, the plaintiff shall recover any things seized or the value thereof without costs of suit, but no conviction shall be recorded against the defendant.

PART XIII PROOFS IN PROCEEDINGS

256. (1) In any prosecution under the Customs laws, the proof that the proper duties have been paid in respect of any goods, or that they have been lawfully imported or exported, or lawfully put into or out of any aircraft or ship, or lawfully transferred from one aircraft or ship to another aircraft or ship shall lie on the defendant.

Certificate of probable cause of seizure.

Onus of proof on defendant in certain cases.

UNOFFICIAL VERSION

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(2) The averment that the Comptroller has elected that any particular penalty should be sued for or recovered, or that any goods thrown overboard, staved or destroyed were thrown overboard, staved or destroyed to prevent seizure, or that any person is an Officer, or that any person was employed for the prevention of smuggling, or that the offence was committed, or that any act was done within the limits of any port, or in the waters of Trinidad and Tobago, or over Trinidad and Tobago or, where the offence is committed in any port or place in Trinidad and Tobago, the naming of such port or place in any information or proceedings, shall be deemed sufficient, unless the defendant in any such case shall prove the contrary.

257. If upon any trial a question arises whether any person is an Officer, his own evidence thereof shall be deemed sufficient, and every such Officer shall be deemed a competent witness upon the trial of any suit or information on account of any seizure or penalty, notwithstanding such Officer may be entitled to any reward upon the conviction of the party charged in such suit or information.

258. (1) In all cases where any penalty the amount of which is to be determined by the value of any goods is sued for under the Customs laws, such value shall, as regards proceedings in any Court, be estimated and taken according to the rate and price for which goods of the like kind but of the best quality upon which the duties of importation shall have been paid were sold at or about the time of the offence, or according to the rate and price for which the like kind of goods were sold in bond at or about the time of the offence, with the duties due thereon added to such rate or price in bond.

(2) A certificate under the hand of the Comptroller of the value of such goods shall be accepted by the Court as prima facie evidence of the value thereof.

Evidence of Officers.

Valuation of goods for penalty.

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

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259. (1) Where a book or document required by the Customs laws is required to be used as evidence in any Court as to the transactions to which it refers, copies thereof certified by an Officer shall be admissible for that purpose, without production of the original.

(2) Certificates and copies of official documents purporting to be certified under the hand and seal or stamp of office of any of the principal officers of Customs and Excise in any Commonwealth country or of any diplomatic or consular officer or representative of the Government of Trinidad and Tobago in a foreign country, shall be received as prima facie evidence.

(3) Notwithstanding any other law to the contrary, an electronic record of a data message made to or from the CBCS and retained by the Comptroller under section 275—

(a) is admissible in evidence; and (b) shall be received as prima facie evidence,

that the person, whose authentication code was used for the purpose of the data message, made the statements contained in the data message.

260. Where at the trial of an issue touching any seizure, penalty or forfeiture, or other proceedings under the Customs laws or incident thereto, it is necessary to give proof of an Order issued by the President, Comptroller, or any person in the employment of the State, the order, or any letter or instructions referring thereto, shall be admitted and taken as sufficient evidence of such order, if any such document purports to be signed by any such functionary, or shall appear to have been officially printed or issued, unless the contrary be proved.

261. Condemnation by any Court under the Customs laws may be proved in any Court, or before any competent tribunal, by the production of a certificate of such condemnation purporting to be signed by the officer of such Court.

Copies of documents valid. [6 of 2013].

Proof of Order of President, etc.

Certificate of condemnation.

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

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PART XIV MISCELLANEOUS

262. Where in any Order in Council applicable to Trinidad and Tobago made before 30th August 1962 in accordance with the provisions of the Air Navigation Acts 1920 and 1936 of the United Kingdom, or any amending Act, or in any Regulations made under any such Order in Council, any provision shall be made contrary to the Customs laws such provision shall have effect to the exclusion of the corresponding provision contained in the said laws.

263. (1) The President may make Regulations for the better carrying out of the provisions of the Customs laws, and may, in such Regulations, prescribe fees, rents or charges to be paid in respect of any matter therein referred to.

(2) The Comptroller may by Notification appoint any building or place to be a private warehouse.

(3) The Comptroller may, by Notification published in the Gazette, appoint any place as a Customs area.

(4) The President may, by Notification published in the Gazette, appoint any place as a port and the Notification may contain such conditions or limitations as the President may think necessary.

(5) The Comptroller may issue Standing Orders to officers regulating the duties to be performed.

(6) The Comptroller may issue General Orders to officers in the form of rulings on the classification of goods in the First Schedule.

264. Subject to the provisions of this Act and any Regulations made thereunder, the Comptroller may from time to time prescribe forms required to be used for the purposes of the Customs laws.

Effect of Air Navigation Orders in Council.

Regulations. [2 of 1971 17 of 2007].

First Schedule.

Forms.

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

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265. The Comptroller may permit the entry, unloading, removal and loading of goods, and the report and clearance of aircraft and ships, in such form and manner as he may direct to meet the exigencies of any case to which the Customs laws may not be conveniently applicable.

266. All ports, warehouses, sufferance wharves and boarding stations, approved as such at the commencement of this Act shall continue to be ports, warehouses, sufferance wharves and boarding stations, and all legal quays shall be deemed to be approved places of loading and unloading until the appointment thereof is revoked or varied under this Act.

BONDS 267. (1) All bonds and other securities entered into by any

person or persons for the performance of any condition, order or matter relative to the Customs or incident thereto shall be valid in law and upon breach of any of the conditions thereof may be sued and proceeded upon; all such bonds or securities shall be taken to or for the use of the State; and all bonds or securities given under the provisions of any Customs law by persons under twenty-one years of age shall be valid; and it shall not be necessary for the validity of any of such bonds or securities that they shall be sealed or that they shall be signed or delivered in the presence of a witness or that they shall be prepared by an Attorney-at-law or that they shall be delivered as a speciality; and all such bonds may after the expiration of three years from the date thereof or from the time (if any) limited therein for the performance of the condition thereof be cancelled by or by the order of the Comptroller.

(2) Without prejudice to any rights of a surety under any bond required by any Customs law against the person for whom he is surety, a surety shall under the bond executed by him be deemed a principal debtor and not merely a surety and accordingly shall not be discharged nor shall his liability be

Discretionary power to Comptroller in special circumstances.

Existing warehouses, etc., to continue.

Bonds and securities relative to Customs.

Surety under a bond to be deemed a principal debtor.

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affected by any giving of time for payment or by any omission to enforce the bond or by any other act or omission or means whereby the liability of the surety would not have been discharged if he had been a principal debtor.

(3) Whenever any person bound under a bond required by any Customs law—

(a) dies; (b) becomes a bankrupt or enters into any

arrangement for composition with or for the benefit of his creditors;

(c) departs from Trinidad and Tobago without leaving sufficient property therein to satisfy the whole amount for which he is bound; or

(d) for any other reason is in the opinion of the Comptroller unable or likely to be unable to satisfy the bond if called upon,

the Comptroller may if he thinks fit require a new bond to be executed in the same amount as the original bond.

(4) The Comptroller may at any time during the continuance of a bond call upon the surety or sureties thereof to satisfy him as to means and for that purpose may require a statutory declaration justifying such means.

268. (1) An entry in respect of imported or exported goods shall be made in writing by the importer, exporter or authorised agent—

(a) on the prescribed form; or (b) by means of a data message in the manner

prescribed. (2) An entry made under subsection (1) shall be deemed

to have been made when a lodgment number is issued to that entry, either electronically by the CBCS or manually by the proper Officer.

Renewal of bond in certain cases.

Justifying as to means.

Entry of imported and exported goods. [6 of 2013].

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269. Notwithstanding any other provision in this Act— (a) mail bags and postal articles in the course of

transmission by post, may be unloaded and delivered to an officer of the Postal Corporation without entry;

(b) diplomatic mail may be unloaded and delivered without entry; and

(c) goods which are the bona fide personal baggage of a passenger or member of the crew of any aircraft or ship may be imported by those persons without entry.

270. The Comptroller may register the following persons as users of the CBCS:

(a) such employees of the Customs and Excise Division as the Comptroller considers necessary; and

(b) a person who applies under section 271 to become a registered user.

271. (1) A person required by law to make a declaration to the Comptroller may apply to the Comptroller, in the prescribed form, to be registered as a user of the CBCS.

(2) The applicant shall provide the Comptroller with any further information in respect of his application that the Comptroller may require.

(3) After giving consideration to an application made under subsection (1), the Comptroller may—

(a) approve the application and register the applicant; or

(b) refuse the application. (4) The Comptroller shall not register a person as a

registered user under subsection (3), unless that person is the

Goods not requiring entry. [6 of 2013].

Registered users of CBCS. [6 of 2013].

Application for registration. as a user. [6 of 2013].

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holder of a unique identifier issued by the Ministry with responsibility for information and communications technology.

(5) The Comptroller shall, in writing, inform every applicant of the decision made under subsection (3) and where the Comptroller rejects the application, he shall also give the reasons for the refusal.

(6) The Comptroller may, in relation to the use of the CBCS, impose such conditions as he considers necessary on the registered user.

272. (1) The Comptroller shall upon registering a person under section 271 issue an authentication code to the registered user.

(2) The Comptroller may impose such conditions as he considers necessary on a registered user relating to the use and security of an authentication code.

(3) Where a data message is transmitted to the CBCS using an authentication code issued to a registered user by the Comptroller for that purpose, the transmission of the data message is, unless the contrary is proved, evidence that the data message was transmitted by the registered user to whom the authentication code was issued.

273. The Comptroller may cancel the registration of a registered user by notice in writing, where he is satisfied that the registered user—

(a) failed to comply with a condition of registration imposed by the Comptroller under section 271(6);

(b) failed to comply with or breached a condition imposed by the Comptroller under section 272(2) relating to the use and security of the authentication code issued to the registered user; or

Issue and use of authentication codes. [6 of 2013].

Cancellation of registration. [6 of 2013].

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(c) has been convicted of an offence relating to the improper use of, or interference with, the CBCS.

274. (1) The Comptroller shall keep a record of every data message transmitted to or received from a registered user of the CBCS.

(2) A record kept under subsection (1) shall be retained for a period of at least four years from the date that the data message was sent or received unless required in legal proceedings.

275. (1) A person shall not transmit to or receive information from the CBCS unless he is registered by the Comptroller as a user of the CBCS.

(2) Any person who contravenes subsection (1) commits an offence and is liable on conviction on indictment to imprisonment for fifteen years.

276. (1) Subject to subsection (2), a person who knowingly and without authority causes an unauthorised modification of any programme or data held in the CBCS commits an offence and is liable on conviction on indictment to imprisonment for ten years.

(2) Where damage to the CBCS is caused as a result of an offence committed under subsection (1), the person convicted of the offence shall be liable to an additional penalty of fifteen years.

(3) For the purpose of this section— (a) it is immaterial that the modification in question

is not directed at— (i) any particular programme or data; (ii) a programme or data of any kind; or (iii) a programme or data held in the CBCS;

(b) it is immaterial whether an unauthorised modification is or is intended to be permanent or merely temporary; and

Comptroller to keep record of data messages. [6 of 2013].

Unauthorised use of the CBCS an offence. [6 of 2013].

Unauthorised modification of the CBCS. [6 of 2013].

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(c) a modification of any programme or data held in the CBCS takes place, if by the operation of any function of the CBCS concerned— (i) any programme or data held in the CBCS

is altered or erased; (ii) any programme or data is added to or

removed from any programme or data held in the CBCS; or

(iii) any act occurs which impairs the normal operation of the CBCS,

and any act which contributes towards causing such modification shall be regarded as causing it.

277. (1) Subject to subsection (2), a person who knowingly and without authority—

(a) interferes with, interrupts, or obstructs the lawful use of the CBCS; or

(b) impedes, prevents access to, or impairs the usefulness of any programme or data on the CBCS,

commits an offence and is liable on conviction on indictment to imprisonment for ten years.

(2) Where damage is caused to the CBCS as a result of an offence committed under subsection (1), the person convicted of the offence shall be liable to a further penalty of fifteen years.

278. A person who knowingly and without authority engages in conduct which causes the CBCS to cease to function permanently or temporarily, commits an offence and is liable on conviction on indictment to imprisonment for fifteen years.

279. Notwithstanding any written law, the Comptroller shall share the data set specified in the Ninth Schedule in respect of an entry made under section 268—

(a) with— (i) an inspector referred to in the Food and

Drugs Act;

Unauthorsed obstruction of the CBCS. [6 of 2013].

Causing CBCS to cease to function. [6 of 2013].

Comptroller required to share. [6 of 2013]. Ninth Schedule.

Ch. 30:01.

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(ii) the Chief Chemist and Director of Food and Drugs of the Ministry with responsibility for health;

(iii) the Chief Technical Officer referred to under the Plant Protection Act; and

(iv) the Chief Technical Officer (Agriculture) referred to in the Animals (Diseases and Importation) Act,

for the purpose of safeguarding public health and safety;

(b) the Executive Director of the Bureau of Standards for the purpose of enforcement of standards; and

(c) the Chief Trade Officer or the Permanent Secretary in the Ministry with responsibility for trade for the purpose of trade and business facilitation.

280. (1) A person having an official duty or being employed in the administration of this Act, shall regard and deal with all documents, entries, declarations and data messages as secret and confidential and shall make and subscribe a declaration in the prescribed form before a Justice of the Peace.

(2) A person on official duty or being employed in the administration of this Act, who discloses any information contained in any document, entry, declaration or data message received under this Act to any person—

(a) other than a person to whom he is authorised by this Act to disclose it; or

(b) otherwise than for the purposes of this Act, commits an offence and is liable on summary conviction to a penalty of one hundred thousand dollars and imprisonment for a term of eight years.

(3) A person, being in possession of any information which to his knowledge has been disclosed in contravention of

Ch. 63:56.

Ch. 67:02.

Official secrecy. [6 of 2013].

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this Act, who makes use of or publishes or communicates such information to any person is liable on summary conviction to a penalty of one hundred thousand dollars and imprisonment for a term of eight years.

281. (1) Where a person is provided with information under section 279, he shall not, for any purpose other than that for which it was given, use that information or disclose it to any other person except where so authorised by law.

(2) A person who contravenes subsection (1) commits an offence and is liable on summary conviction to a penalty of one hundred thousand dollars and imprisonment for a term of eight years.

Third party liability for information. [6 of 2013].

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*Section 14(1) of the Finance Act 1991 (Act No. 6 of 1991) repealed and replaced the First to the Sixth Schedule originally contained in the Act and these Schedules were replaced by the corresponding Schedules set out in the Provisional Collection of Taxes Order 1990, (LN 239/l990) with modifications. † The First Schedule was further updated by LN 22/2007.

SCHEDULES*

TABLE OF CONTENTS

†First Schedule Rules for the Interpretation of the Customs Tariff. Customs Tariff—Rates of Import Duty.

Second Schedule Table of Exemption from Duty.

Third Schedule PART A

List of Conditional Duty Exemption for Approved Industries.

PART B List of Commodities that are Ineligible for Conditional Duty Exemptions.

Fourth Schedule List of Importations which are allowed conditional reduced rates of duty under section 56 of the Customs Act.

Fifth Schedule Member States of the Common Market.

Sixth Schedule Rules for valuing Goods for purposes of ad valorem Customs Duty.

Seventh Schedule Form of Admission of Breaches of the Customs Laws.

Eighth Schedule Partial Scope Tariff Preferences.

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SUPPLEMENTARY Introductory Note on new Customs Tariff. Important Sections of the Customs Act, Ch. 78:01 relating to Import Duty. References to certain Section and Chapter Notes of General or Special Application. Entry Procedure. Unit of Account. Units of Quantity used in the Trade List and Unit Code Numbers. Recognised Designations and Code Numbers of Countries.

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FIRST SCHEDULE

ABBREVIATIONS AND SYMBOLS

AC alternating current ASTM American Society for Testing

Materials Bq becquerel ºC degree(s) Celsius cc cubic centimetre(s) cg centigram(s) cm centimetre(s) cm2 square centimetre(s) cm3 cubic centimetre(s) cN centinewton(s) 360° 360 degrees DC direct current g gram(s) g.v.w. gross vehicle weight Hz hertz IR infra-red kcal kilocalorie(s) kg kilogram(s) kgf kilogram force kN kilonewton(s) kPa kilopascal(s) kV kilovolt(s) kVA kilovolt(s)-ampere(s) kvar kilovolt(s)-ampere(s)-reactive kW kilowatt(s) kWh kilowatt hour(s) 1 litre(s) m- meta- m2 square metre(s) m3 cubic metre(s) µCi microcurie mg milligram(s) mm millimetre(s) mN millinewton(s) MPa megapascal(s) N newton(s) No. number

Section 8. 22/2007. [13 of 2010].

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o- ortho- p- para t tonne(s) PVC polyvinyl chloride r.p.m. revolutions per minute u pieces/items u(jeu/pack) packs UV ultra-violet V volt(s) vol. volume W watt(s) % per cent x° x degree(s) 2u pairs 12u dozens 1,000u thousands of pieces/items

Examples 1500 g/m2 means one thousand five hundred

grams per square metre 15°C means fifteen degrees Celsius 1,000 kWh means one thousand kilowatt hours 1,000 u means thousands of pieces/items

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LIST OF TITLES OF SECTIONS AND CHAPTERS SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

SECTION NOTES

Chapters 1. Live animals. 2. Meat and edible meat offal. 3. Fish and crustaceans, molluscs and other aquatic invertebrates. 4. Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included.

5. Products of animal origin, not elsewhere specified or included.

SECTION II VEGETABLE PRODUCTS

SECTION NOTES Chapters

6. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.

7. Edible vegetables and certain roots and tubers. 8. Edible fruit and nuts; peel of citrus fruit or melons. 9. Coffee, tea, maté and spices. 10. Cereals. 11. Products of the milling industry; malt; starches; inulin; wheat gluten. 12. Oil seeds and oleaginous fruits; miscellaneous grains, seeds and

fruit; industrial or medicinal plants; straw and fodder. 13. Lac; gums, resins and other vegetable saps and extracts. 14. Vegetable plaiting materials; vegetable products not elsewhere

specified or included.

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SECTION III ANIMALOR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS;

ANIMALOR VEGETABLE WAXES

SECTION NOTE Chapter 15. Animal or vegetable fats and oils and their cleavage products;

prepared edible fats; animal or vegetable waxes.

SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;

TOBACCOAND MANUFACTURED TOBACCO SUBSTITUTES

SECTION NOTES Chapters 16. Preparations of meat, of fish or of crustaceans, molluscs or other

aquatic invertebrates. 17. Sugars and sugar confectionery. 18. Cocoa and cocoa preparations. 19. Preparations of cereals, flour, starch or milk; pastrycooks’ products. 20. Preparations of vegetables, fruit, nuts or other parts of plants. 21. Miscellaneous edible preparations. 22. Beverages, spirits and vinegar. 23. Residues and waste from the food industries; prepared animal

fodder. 24. Tobacco and manufactured tobacco substitutes.

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SECTION V MINERAL PRODUCTS

SECTION NOTES Chapters 25. Salt; sulphur; earths and stone; plastering materials, lime and cement. 26. Ores, slag and ash. 27. Mineral fuels, mineral oils and products of their distillation;

bituminous substances; mineral waxes.

SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

SECTION NOTES Chapters 28. Inorganic chemicals; organic or inorganic compounds of precious

metals, of rare-earth metals, of radioactive elements or of isotopes. 29. Organic chemicals. 30. Pharmaceutical products. 31. Fertilisers. 32. Tanning or dyeing extracts; tannins and their derivatives; dyes,

pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.

33. Essential oils and resinoids; perfumery, cosmetic or toilet preparations. 34. Soap, organic surface-active agents, washing preparations,

lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster.

35. Albuminoidal substances; modified starches; glues; enzymes. 36. Explosives; pyrotechnic products; matches; pyrophoric alloys;

certain combustible preparations. 37. Photographic or cinematographic goods. 38. Miscellaneous chemical products.

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SECTION VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

SECTION NOTES Chapters 39. Plastics and articles thereof. 40. Rubber and articles thereof.

SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES

THEREOF; SADDLERYAND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF

ANIMALGUT (OTHER THAN SILK-WORM GUT) SECTION NOTES Chapters 41. Raw hides and skins (other than furskins) and leather. 42. Articles of leather; saddlery and harness; travel goods, handbags and

similar containers; articles of animal gut (other than silk-worm gut). 43. Furskins and artificial fur; manufactures thereof.

SECTION IX WOODAND ARTICLES OFWOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS;

BASKETWARE ANDWICKERWORK SECTION NOTES Chapters 44. Wood and articles of wood, wood charcoal. 45. Cork and articles of cork. 46. Manufactures of straw, of esparto or of other plaiting materials;

basketware and wickerwork.

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SECTION X PULP OFWOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;

RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

SECTION NOTES Chapters 47. Pulp of wood or of other fibrous cellulosic material; recovered

(waste and scrap) paper or paperboard. 48. Paper and paperboard; articles of paper pulp, of paper or of paperboard. 49. Printed books, newspapers, pictures and other products of the

printing industry; manuscripts, typescripts and plans.

SECTION XI TEXTILES AND TEXTILE ARTICLES

SECTION NOTES Chapters 50. Silk. 51. Wool, fine or coarse animal hair; horsehair yarn and woven fabric. 52. Cotton. 53. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn. 54. Man-made filaments; strip and the like of man-made textile materials. 55. Man-made staple fibres. 56. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes

and cables and articles thereof. 57. Carpets and other textile floor coverings. 58. Special woven fabrics; tufted textile fabrics; lace; tapestries;

trimmings; embroidery. 59. Impregnated, coated, covered or laminated textile fabrics; textile

articles of a kind suitable for industrial use. 60. Knitted or crocheted fabrics. 61. Articles of apparel and clothing accessories, knitted or crocheted. 62. Articles of apparel and clothing accessories, not knitted or crocheted. 63. Other made up textile articles; sets; worn clothing and worn textile

articles; rags.

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SECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS

AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS;

ARTICLES OF HUMAN HAIR SECTION NOTES Chapters 64. Footwear, gaiters and the like; parts of such articles. 65. Headgear and parts thereof. 66. Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-

crops and parts thereof. 67. Prepared feathers and down and articles made of feathers or of down;

artificial flowers; articles of human hair.

SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS,

MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

SECTION NOTES Chapters 68. Articles of stone, plaster, cement, asbestos, mica or similar materials. 69. Ceramic products. 70. Glass and glassware.

SECTION XIV NATURALOR CULTURED PEARLS, PRECIOUS OR

SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

SECTION NOTE Chapter 71. Natural or cultured pearls, precious or semi-precious stones,

precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin.

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SECTION XV BASE METALS AND ARTICLES OF BASE METAL

SECTION NOTES Chapters 72. Iron and steel. 73. Articles of iron or steel. 74. Copper and articles thereof. 75. Nickel and articles thereof. 76. Aluminium and articles thereof. 77. (Reserved for possible future use in the Harmonised System). 78. Lead and articles thereof. 79. Zinc and articles thereof. 80. Tin and articles thereof. 81. Other base metals; cermets; articles thereof. 82. Tools, implements, cutlery, spoons and forks, of base metal; parts

thereof of base metal. 83. Miscellaneous articles of base metal.

SECTION XVI MACHINERYAND MECHANICALAPPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND

REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES

OF SUCH ARTICLES SECTION NOTES Chapters 84. Nuclear reactors, boilers, machinery and mechanical appliances;

parts thereof. 85. Electrical machinery and equipment and parts thereof, sound

recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.

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SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED

TRANSPORT EQUIPMENT SECTION NOTES Chapters 86. Railway or tramway locomotives, rolling-stock and parts thereof,

railway or tramway track fixtures and fittings and parts thereof, mechanical (including electro-mechanical) traffic signalling equipment of all kinds.

87. Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.

88. Aircraft, spacecraft, and parts thereof. 89. Ships, boats and floating structures.

SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS

AND ACCESSORIES THEREOF SECTION NOTES Chapters 90. Optical, photographic, cinematographic, measuring, checking,

precision, medical or surgical instruments and apparatus; parts and accessories thereof.

91. Clocks and watches and parts thereof. 92. Musical instruments; parts and accessories of such articles.

SECTION XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

SECTION NOTE Chapter 93. Arms and ammunition; parts and accessories thereof.

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SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES

SECTION NOTES Chapters 94. Furniture; bedding, mattresses, mattress supports, cushions and

similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings.

95. Toys, games and sports requisites; parts and accessories thereof. 96. Miscellaneous manufactured articles.

SECTION XXI WORKS OFART, COLLECTORS’ PIECES AND ANTIQUES

SECTION NOTES Chapters 97. Works of art, collectors’ pieces and antiques. 98. Other special transactions.

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GENERAL RULES FOR THE INTERPRETATION OF THE HARMONISED SYSTEM

Classification of goods in the Nomenclature shall be governed by the following principles: 1. The titles of Sections, Chapters and sub-Chapters are provided

for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions:

2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.

(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.

3. When by application of Rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description

shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

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Customs Chap. 78:01 149

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L.R.O.

in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.

5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein:

(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character;

(b) Subject to the provisions of Rule 5(a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

150 Chap. 78:01 Customs

LAWS OF TRINIDAD AND TOBAGO

6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

UNOFFICIAL VERSION

UPDATED TO JUNE 30TH 2013

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt