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Freight on goods warehoused

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

12!/1985.

Sch. Deliverv in special circum-stances.

at the expiration of one year from the previous entry and warehousing thereof, or within such further period as shall be directed as aforesaid, the same shall, after one month's notice by advertisement in the Gazette and a daily newspaper, if any, published in Kingston, with all convenient speed be sold by public auction, and the proceeds thereof shall be applied to payment of the duties, expenses of the sale, and of any rent and charges due to the Government, then in discharge of any lien for freight and other charges, and the surplus, if any, shall be paid to the owner of such goods on his application for the same within two years fiom the time of sale, but otherwise shall be paid into the Consolidated Fund; and if such goods, on being so offered for sale, cannot be sold for a sum to pay all duties, expenses, rent and charges due to the Government, then the same may be destroyed or otherwise disposed of as the Minister may direct; and the duties due upon any deficiency in any warehoused goods not allowed by law shall be forthwith paid by the warehouse-keeper.

1. Any officer having the custody of any goods which shall have come into his hands under this Act shall refuse delivery thereof fiom a Queen's warehouse or other place of deposit until proof be given to his satisfaction that the freight, landing and storage charges due on such goods have been paid; provided that this section shall not apply to goods which shall have been warehoused in pursuance of an entry for warehousing.

2. If any goods shall remain in any warehouse for a period of fourteen days after being entered for use within the Island, or aRer being sold by public auction under the customs laws, they shall be forfeited and disposed of in such manner as the Minister may direct, unless the failure to remove the same shall b be explained to the satisfaction of the Commissioner.

3. The Commissioner 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

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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 if any such goods shall be dealt with in any way contrary to the terns of such permission or to such regulations or restrictions, the same shall be forfeited.

-

\I 126. .The Commissioner may permit warehoused goods stu~. to be delivered as stores for a ship of not less than thirty tons burden, or an aircraft, in accordance with section 157;

and if any goods taken from a warehouse for use as stores shall not be duly put on board the aircraft or ship for which the same are entered, or otherwise accounted for to the satisfaction of the Commissioner, or shall be dealt with lzil9a in any way contrary to the customs laws, such goods shall Sch be forfeited.

127. The duties to be paid when warehoused goods are outyto entered for use within the Island shall not be less in amount ~t~&t, than would have been payable according to the value or original quantity thereof at the time of importation, except as to acCoU"t. 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 the Island, shall be chargeable upon the quantity of such goods ascertained by weight, measure, or strength at the time of actual delivery thereof, unless there is reasonable ground to suppose that any portion of any deficiency has been caused by illegal abstraction.

_c" 128. Subject to the observance by the exporter of all ~oodsfw

enrered

,,,,,,,,, the provisions of the customs laws and of the conditions of

any bond, no import duty shall be charged in respect of exempt any goods entered under bond foi the due exportation and ~~~'""p"" landing thereof in a place outqide the Island, or for use as air-

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craft's or ships' stores in accordance with section 157, and delivered from any warehouse or Customs area, unless the 1211985 Commissioner has reasonable grounds to suppose that any

Sch.

deficiency in any such goods, or any part thereof, has arisen from illegal abstraction, in which case duty shall he paid on such deficiency by the owner of such goods.

Power of 129. Notwithstanding anything to the contrary in this Act and

Cotnmissiuner

subject to the provisions of the Excise Duty Act, it shall be 0

to pmnit processingm~d lawful for the Commissioner, under such conditions as he may manufactuic

generally or in any particular case impose, to permit goods to be

ia worehousc subjectto warehoused for the purpose of being processed or used in the

conditions.

manufacture of other goods in the warehouse in which such

44119,4

S. 2. goods have been deposited, and for this purpose he may permit

'2"9s5

_Sch. goods not liable to import duty, or to excise duty, or goods on which import duty is payable or has been paid, or goods on which excise duty is payable or has been paid, to be taken into such warehouse in such quantities or under such conditions as he may approve.

Pmvlsionsas 130.-(1) The following provisions shall have effect with

lo import duty

respect to import duty on materials used in the processing or

O~Imaterials oscd in the manufacture of goods under section 129-

processing or ^manufac(ure (a) subject to paragraphs (b),(c)and (4,on the delivery

of goods under

_{section 129.} for consumption in the Island of any such goods, 4411954 import duty shall be payable on such imported

S. 2.

materials as have been warehoused and used in the

processing or manufacture of such goods in such 1211985 quantities as the Commissioner shall determine, ^soh. and at such rate, if any, as may be due and payable

on the like kind of materials if entered for con-sumption in the Island; 0

(b) where any such goods would, irrespective of their country of origin, be free of duty if imported, import duty shall not be levied on materials used in their processing or manufacture;

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(c) where any such goods would, if imported, and being of 4511975 Common Market origin within the meaning of the S.5(a) Revised Treaty, be free of duty, import duty shall not be levied on the materials used in their processing or manufacture if such materials are of like origin, but if such materials are not of Common Market origin, import duty shall be levied on such materials either at the rate of duty prescribed in relation to such materials in the tariff or at the rate of duty generally applicable to processed or manufactured goods of the same class or description and not of Common Market origin, whichever is the lesser;

(4 where any such goods would, if imported from any 45114,5 source whatsoever, be liable to duty, import duty shall s,s(b). be levied on the materials used in their processing or manufacture, either at the rate of import duty applicable in relation to such materials or at the rate of import duty applicable to processed or manufactured goods of the same class or description if imported from a like source as such materials, whichever is the lesser.

(2) In this section Revised Treaty means the "Revised Treaty of Chaguaramas establishing the Caribbean Community signed in Bahamas on July 5, 2001, as is in force in relation to Jamaica.

processed or manufactured under the provisions of section 129 ,.,,,fa,. shall be subject to all the provisions of the customs laws relating 2,":;;; to warehoused goods in so far as such provisions are or may be otherwise applicable. subjecl 10

provisions ofcusloms

11,"s. 4411954

S. 2.

132.--(I) The Commissioner may by instrument in writing, In-bond subject to such conditions as he thinks fit, from time to time _~~~'

S-. 7-.

IZ;1985

lThr inclualon of this pap 1%sutharhd by L.N. 180N10061

Sch.

:;:;?-goods130,and129Subject to the provisions of sections 131.

12/1985 Sch.

1211985 Sch.

1211985 Sch.

(a)

grant an in-bond concession, to any warehouse-keeper;

(b)

approve the operation of an in-bond concession by any warehouse-keeper or his approved agent, or both.

(2)

The Commissioner may by instrument in writing, at any time and in his discretion, withdraw any in-bond concession granted by him under this section; and he may likewise vary or rescind any of the conditions subject to which the grant of any such concession was made or the operation thereof approved.

(3)

Where an in-bond concession is in operation the Commissioner may direct the conditions under which goods or samples thereof to which the concession applies may be dis- played by the concessionaire or his approved agent and, without prejudice to the generality of the foregoing, may require all such goods or samples to be-

(a)

clearly marked or otherwise distinguished fiom other goods on display;

(b)

kept in such part or parts of any premises wherein the concessionaire or his approved agent displays goods as the Commissioner may approve.

(4)

It shall be a condition as respects the operation of every in-bond concession that any advertisement displayed by an approved agent in relation to an in-bond concession shall clearly indicate that he is an agent for a concessionaire named in the advertisement.

(5)

The Commissioner may require-

(a)

any applicant for an in-bond concession as a condition precedent to the grant of such concession; or

(b)

any concessionaire,

to give security within such time and of such amount not exceeding two thousand dollars as the Commissioner may specify for the payment by such applicant or concessionaire, as the case may be, of any amount which may at any time be

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claimed from him by a visitor to the Island in respect of goods sold to such visitor and admitted by him or adjudged by a court of competent jurisdiction to be payable by him.

(6)

The Commissioner may, in relation to1 securities under subsection (S), specify different amounts in respect of different applicants or concessionaires and any such security shall be given either by deposit with the Commissioner of the amount of the security or partly by bond with sureties approved by the Commissioner and partly by deposit with the Commissioner of such sum of money as the Commis;sioner may specify.

(7)

Payment shall not be made out of any deposit under this section except with the consent of the person by whom such deposit was made or by order of a Court.

(8)

Where payment is made out of any !deposit as aforesaid, the Commissioner-

(a)

shall, by notice in writing, require the con~essionaire by whom such deposit was made to makc: a fbrther deposit equivalent to the amount so paid out; and

(b)

may, if the concessionaire does not comply with such notice within ten days of the receipt thereoc, withdraw the in-bond concession granted to him.

(9)

If any person-

(a)

being a concessionaire or an approved agent, without reasonable excuse-

(i)

infringes any condition which is still in force and subject to which the operation of the in- bond concession was approved; or

(ii)

fails to cany out any direction of the Commissioner under this section; or

(b)

not being a concessionaire or an approved agent, with intent to deceive, displays any advertisement

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1911967 S. 6(1).1211985

Sch.

1211985

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indicating in any manner that he is a concessionaire or an approved agent, or that any premises owned or occupied by him are used for the operation of an in- bond concession or that goods may be obtained from or through him free of customs duty,

any such person shall be guilty of an offence against this Act ^1412004 and shall incur a penalty of two hundred and fifty thousand ^Sch. dollars in the case of an offence under paragraph (a), and five

1412004

Sch. hundred thousand dollars in the case of an offence under paragraph (b).

(10) In this section-

"advertisement" shall have the meaning assigned to it in section 2 of the Advertisements Regulation Act;

"approved agent" means an agent of a concessionaire who is

1211985

_Sch. authorized in writing by the Commissioner to exhibit goods or samples thereof in connection with an in-bond concession;

"concessionaire" means a warehouse-keeper in relation to whom an in-bond concession is in operation;

"in-bond used in relation to goods means goods eintered under bond for the due exportation and landing therelof in a place outside the Island;

"in-bond concession" means a concession granted to a ware-

1211985

house-keeper by the Commissioner whereby goods are ^Sch. warehoused on conditions which permit such goods to be sold in-bond to visitors to the Island.

PARTV. Loading and Exportation of Gocnh

Certain

133. The Master of every ship, other than a steamship

ships to be entered as defined in section 2, in which any goods are to be outwards.

exported, or his agent, shall, before any goods be taken on board, deliver to the proper officer at the port at which such ship shall have first arrived an entry outwards of such ship, verified by his signature, in the prescribed fom, and con-

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taining the several particillars 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 such ship other than such goods and stores as shall be specified in the entry outwards.

134. The Master of every ship to which the provisions of Rummage

certificate

section 133 apply, shall, if required, obtain from the proper officer a certificate of rummage in the prescribed form. If ggir he desires to obtain such certificate before the whole of the completion inward cargo of the ship has been discharged, he shall ^{of discharge.} 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.

1. Before any aircraft or ship required to report at Loading any port in the Island shall depart therefrom to load cargo licence. at another port in the Island, 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 par- ticulars and signed by 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.

2. Where, under the provisions of the customs laws, special

loading

the Commissioner shall permit any goods to be put on licence. board any aircraft or ship at any place in the Island other a!985 than a port, the Master of such aircraft or ship shall, in respect of every such place at which he shall be permitted

me inclusion of this page is authorized by L.N.87119861

,!985

Y~$?;P~P'

licence.

amletion and &livery oflicence after load- ing.

Penalty for

breach of sections 133

138.

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to load, in addition to complying with any conditions which may be imposed by the Commissioner, 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 shall have been issued the Master or his agent shall enter 011 both copies of the licence particu- lars of the cargo loaded and of any stores loaded or remain- ing on board at such port.

1. After the loading of any goods under the authority of a special loading licence shall have 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 shall otherwise direct.

2. 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, show- ing 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 shall be 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 160and 163.

3. If any goods shall be taken on board any aircraft or ship at any port or place contrary to the provisions of sections 133 to 138 or if any of the requirements of the said

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sections 133 to 138 shall not be observed, the Master of such aircraft or ship or his agent shall incur a penalty of one thousand dollars, unless the same shall be explained to 12/1985

sch.

the satisfaction of the Commissioner.

140. Nothing contained in sections 133 to 138 shall be Limitation deemed to authorize the loading of goods except from an ,,,d,^{of authority} approved place of loading, unless specially allowed by the Commissioner under section 146. 1211985

Sch.

1. The Minister may by notice to the Commissioner No,. in writing under his hand direct that any or all of the provi- :::':: sions of sections 135 to 139 shall not apply to aircraft either generally or in any particular case during any period specified in the notice.

2. On arrival at any port or place in the Island of any Restrictions ship, other than a steamship as defined in section 2, about :zag=to deliver cargo at more than one port or place in the Island, was'wise-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 Com- 1211985 missioner may deem necessary, to allow the entry outwards S"h. of such ship, and to permit the loading of goods for exporta- tion in such ship or for carriage coastwise as provided in section 173, 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.

3. No person shall export or attempt to export any Restriction

on sxporta-

warehoused goods, or goods liable to duties of customs ,ionof transferred from an importing aircraft or ship, or goods $% entitled to drawback on exportation (not being wines, spirits, tobacco, cigars, cigarillos, or cigarettes), nor shall

me inclusion of this page is authorized by L.N. 87119861

Penalty.

1211985

Sch.

General provisions as toloadingand exporta-tion of goods.

-is-sioner mayrelax wn- ditions of shipment.

12/1985Sch.

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enter or attempt to enter any such goods for exportation in any ship of less burden than 5 tons.

1. Any person who shall export or enter or attempt to export or enter, any goods contrary to section 143 or place any goods on board a ship of less size than is thereby per- mitted for exportation shall incur a penalty of one thousand dollars, and such goods shall be forfeited.

2. Except as provided in section 146, 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 the Island on Sundays or public holidays, nor except between 8 o'clock in the morning and 4 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 it shall be lawful for any officer to open and examine all goods put on board any aircraft or ship or brought to any place in the Island to be put on board an aircraft or ship for exportation or for use as stores.

3. Notwithstanding the provisions of section 145, it shall be lawful for the Commissioner to 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 con- ditions as he may either generally or in any particular case direct, and in like manner the Commissioner may direct what goods need not be entered by the exporter until after

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the departure of any aircraft or ship, but any such goods must be entered within twenty-four hours of such departure, unless the Commissioner shall otherwise allow:

Provided that where any goods are permitted to be entered after being put on board, the Commissioner may in such case require the agent of the Master or owner of the aircraft or ship to SC~. 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 Minister may prescribe.

147. Any goods which have been put into any vessel to be vessels

loading

water-borne to any aircraft or ship for exportation or use as goodsinto stores shall be taken directly and without delay to the aircraft or shipto

proceed

ship in which the same are to be exported or used as stores, and directo put on board forthwith; and every vessel in which the same are Licence. water-borne as aforesaid to any aircraft or ship shall, if so required by the Commissioner, be a ship licensed-under section

1211985

174.

Sch.

148. NO goods having been put on board any aircraft or ship Permission in accordance with section 159, or for exportation, or as stores, ^{required to} discharge shall be discharged in any part of the Island without the written goods

loaded.

permission of the proper officer, and except in accordance with

such conditions as the Commissioner shall impose. 1211985 Sch.

149. If any person shall put or attempt to put any goods on Penaltyfor

breach of

board any aircraft or ship or discharge, or attempt to discharge, ₁₄₅ or deal with any goods in any way contrary to the provisions of to 148. section 145 to 148, such goods shall be forfeited and the person

1412004

shall incur a penalty of two hundred thousand dollars. _Sch.

Penalty for

150. If any officer shall place any lock, mark or seal Interfering

.

upon any goods or stores taken on board any aircraft withgoods or ship in the Island, and such lock, mark or seal be wilhlly rgr:dby

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1612ooo

S. lo.

Penalty for attempting to ship

prohibited

goods.

3511997

S. 2.

Bond to be given in certain cases.

1211985

Sch.

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opened, altered or broken, or if such goods or stores be secretly conveyed away either while such aircraft or ship remains in the Island, or on her passage from one port or place in the Island to another before the final departure of such aircraft or ship on a flight or voyage to a place outside the Island, the Master shall incur a penalty of

fifty thousand dollars, and such goods or stores shall be

forfeited.

1. If any person shall put on board any aircraft or ship, or put off or put into any vessel to be water-borne to any aircraft or ship for exportation or use as stores, or bring to any aerodrome, Customs area, quay, wharf or any place whatever in the Island for exportation or use as stores, or export any goods prohibited to be exported, or any goods the exportation of which is restricted, contrary to such restriction, or attempt to perform or be knowingly concerned in the performance of any of the aforesaid acts, he shall (except as otherwise provided in section 144) incur a penalty of not less than treble the import duties payable on the goods nor more than treble the value of the goods and all such goods shall be forfeited.

2. 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 ⁰ 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 as aforesaid, the exporter shall give such security by bond as the Commissioner may require that such goods shall be duly put on board the aircraft or ship for which the same are entered and shall be used as stores (if so

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entered) or else exported to and discharged at the place for which they are entered within such times as the Commissioner iziisa may deem reasonable, or be otherwise accounted for to his ^Sch. satisfaction.

1. If any goods for which bond is required under section men,,, 152, or any goods liable to export duties of customs be put on gf::;to board any aircraft or ship, or brought to any aerodrome, goods. Customs area, quay, wharf or other place to be put on board an aircraft or ship and shall on examination by the proper officer be found not to agree with the entered particulars thereof, or being goods on which drawback shall be claimed or allowed shall be found to be goods not entitled to drawback, all such goods shall be forfeited; and the exporter of such goods shall in every such case incur a penalty of not less than treble the import duties 3511997 payable on the goods nor more than treble the value of the S.2. goods.

2. If any goods for which bond is required under section penalty 152 after being entered and put on board an aircraft or ship shall fornd

exporting.

be used otherwise than as stores (if so entered) or shall not be duly exported to and discharged at the declared destination (such goods not having been discharged in the Island with the permission of the proper officer as provided in section 148) or otherwise accounted for to the satisfaction of the Commissioner, the same shall be forfeited; and the Master of the aircraft or ship in which such goods shall have been put, shall incur a penalty of not less than treble the import duties 3511997 payable on the goods nor more than treble the value of the S.2. goods.

155. If any person who shall have entered any goods for short which bond is required under section 152 shall fail, in case such goods or any of them shall not be duly put on board the pods, aircraft or ship for which the same shall have been entered, to attend the proper officer within twenty-four hours of the

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time of clearance of the aircraft or ship or such fbrther period as the Commissioner may allow, and notify such officer of the short loading of such goods, and re-warehouse or re-enter for exportation or use as stores in some other aircraft or ship within such period of twenty-four hours any such goods which shall have been removed from a warehouse for exportation or use as stores, any such goods entered as aforesaid shall be forfeited and the person shall incur a penalty of one hundred

l412OO4 Sch. thousand dollars.

Exporter to

156. If any exporter who shall have entered any goods,

notify short loading of not being goods for which bond is required, for exportation

non-bonded

in any aircraft or ship shall fail, in case such goods or any

goods.

of them shall not be duly put on board the aircraft or ship for which the same are entered, to attend the proper officer within twenty-four hours after the departure of such aircraft or ship, or such period as the Commissioner may allow, and notify such officer of the short loading of such

1412004 goods, he shall incur a penalty of one hundred thousand Sch.

dollars.

Commis-

157. Notwithstanding anything to the contrary contained in

sioner may

allow ship- the customs laws, and subject to any regulations made under ment of

this Act, the Commissioner may, upon due request being made,

stores.

permit the Master of any aircraft or ship departing from any port in the Island upon a flight or voyage to any place outside the Island 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 1211985 and conditions as the C~mmissioner may direct, and in such ^Sch. quantities as the Commissioner in his discretion shall deem 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 shall be put on board for the use of any aircraft or ship, nor shall any articles taken on board any

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aircraft or ship be deemed to be stores, except such as shall be or have been put on board such aircraft or ship in accord-ance with the provisions hereof.

1. The provisions of the customs laws with reference Drawback to the exportation of warehoused goods, so far as they are ztsv, applicable, shall be deemed to apply to and include goods F$'f liable to duties of customs transferred from an importing to an exporting aircraft or ship, and goods exported on drawback.

2. Notwithstanding any contrary provisions of the Loading of customs laws, and subject to any regulations made under ^{goods other} thancargo this Act, it shall be lawful for the Commissioner to ~~~~~~ permit the loading of passengers' baggage, and also to permit M. any person to take on board any aircraft or shlp any goods for sale or delivery to the passengers, officers, or crew of such aircraft or ship, or for such other purpose as the Commissioner shall allow, under such conditions as he may either generally or in any particular case direct; but if any goods, not being part of the cargo or authorized stores of any aircraft or ship, shall be taken on board any aircraft or ship, which is about to proceed to any place outside the Island, or which has any goods remaining on board thereof from a voyage from a place outside the Island, or if any attempt shall be made to put any such goods on board any such aircraft or ship without the permission of or contrary to any conditions directzd as aforesaid by the Commis- sioner, or otherwise contrary to the customs laws the same shall be forfeited.

PARTVI. Departure and Clearance ofAircraft and Ships

160. The Master of every aircraft or ship, not being a clearance

of aircraft

steamship as defined in section 2, shall immediately before *dships leaving the Island on any flight or voyage to any place out- ^{other than}

steamships.

Master to deliver account of cargo and stores.

Penalty for not clearing.

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side the Island attend before the proper officer, either at the port at which the report of such aircraft or ship shall or ought to have been delivered, or at the port where or nearest to which any cargo shall last have been loaded on board or discharged from such aircraft or ship, and shall answer all such questions as shall be demanded of him by such 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 such officer a content of such aircraft or ship in the prescribed form, and containing the prescribed particulars, as far as the same can be known by him, and shall make and subscribe the declaration at the foot thereof in the presence of such officer. In the case of aircraft the content when signed by the proper officer sha!i be the clearance and authority for the departure of such aircraft from the Island.

1. In addition to observing the requirements of section 160, 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 such ship within the Island, as well as of any cargo and stores which shall have been brought to the Island in such ship, and shall have remained on board for exportation or for use as stores; and such account shall be in the prescribed form and 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 the Island.

2. If any such aircraft or ship shall depart from the Island to any place outside the 1shd without the delivery of such content in accordance with section 160 or if any ship as aforesaid shall so depart without authority having been granted under section 161 the Master of such aircraft or

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ship shall incur a penalty of one hundred thousand dollars, 14/2004 and if any of the particulars contained in any such content ^Sch. or account as aforesaid be false, or if any of the required particulars be omitted therefrom and such omission be not explained to the satisfaction of the Commissioner, the Master or agent shall incur a penalty of one hundred thousand 14r2004 dollars. ^Sch.

163.-(1) No steamship as defined in section 2 shall depart ,le,,eof from any port or place in the Island to any place outside steamships. the Island until the Master or his agent shall have satisfied the proper officer that all the provisions of the customs laws have been hlfilled, whereupon, except he has decided to withhold clearance in accordance with any other provision of law, such officer shall deliver to the Master or his agent a clearance in the prescribed form; and such clearance shall be the authority for the departure of such steamship as aforesaid.

(2) If any steamship as defined in section 2 shall depart from any port or place in the Island to any place outside the Island without authority having been granted under subsection (I), the Master or his agent shall incur a

1412004

penalty of one hundred thousand dollars. _Sch.

(3) The Master of any steamship as defined in section 2 or his agent, shall, either before or not later than twenty-four hours (or such further period as the Commissioner may allow) 1211985 after the time of departure of such steamship from its final SCh. position, anchorage or berth in the Island to any place outside the Island, deliver to the proper officer at such port or place (or at the port nearest thereto as the Commissioner may allow), a ::t985 content of such steamship, in the prescribed form and containing the several particulars therein required as far as the same can be known to him, and shall make and subscribe the declaration at the foot thereof in the presence of such officer and shall answer

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1412004 SC~.

Minister may prescribe special conditions as to clearance.

1211985 Sch.

1412004

Sch.

Clearance in ballast.

1211985

Sch.

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all such questions as shall be demanded of him by such officer

concerning the ship, the cargo, the stores, the baggage, the

officers, crew and passengers, and the voyage; and if such

Master or agent shall fail to deliver such content, or if any of the

particulars contained in such content, be false, or if any of the

required particulars be omitted from such content, and such

omission be not explained to the satisfaction of the 0

Commissioner, such Master or agent shall incur a penalty one

hundred thousand dollars.

1. Notwithstanding the provisions of section 163 or any other provisions of the customs laws relating to the departure and clearance of aircraft and ships, it shall be lawful for the Minister, by notice in the Gazette, or by notice under his hand addressed to the Commissioner to require all aircraft and ships whatsoever, or any particular aircraft or ship or ships to be cleared either in accordance with the provisions of sections 160 to 162, or in any manner specified in the said notice; and if any aircraft or ship shall depart contrary to the provisions of any such notice in the Gazette, or of any other notice as aforesaid of which the Master or agent shall have been informed by the Commissioner in writing, the Master or agent shall incur a penalty of one hundred thousand dollars.

2. If any ship shall depait in ballast hm the Island to any place outside the Island, not having any goods on board except stores duly shipped as such, nor any goods reported inwards for exportation in such ship the Commissioner shall on the application of the Master or his agent, clear such ship in ballast; and the Master of such ship or his agent shall comply with the customs laws as if such ship had cargo on board, except that the words "in ballast" shall be written on the prescribed forms in the places wdch are provided for particulars of cargo.

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166. For the purposes of section 165, ships having only Shipwith

only passen-

passengers with their bonaJide baggage on board in addition to gers ,d stores as aforesaid, shall be deemed to be in ballast. baggage

deemed in ballast.

167. Any officer may go on board any aircraft or ship within

to be pro-

the Island or the waters thereof, and demand the clearance of ducedto such aircraft or ship, and if the Master shall not produce the OficerOn

demand.

same, or if the Master of any aircraft or ship whatsoever which may be boarded as aforesaid by any officer shall not answer or shall not truly answer such questions concerning the aircraft or ship, the cargo, stortjs, baggage, officers, crew, passengers and intended flight or vo$age as may be demanded of him, he shall incur a penalty of one hundred thousand dollars.

1412004 Sch.

168. If there be any goods or stores on board any aircraft or Goodsno*

contained in

ship which may have been boarded by an officer within the account

Island or the waters thereof not contained in the content or forfeited. account (if any) required to be signed as the clearance of such aircraft or ship such goods or stores shall be forfeited, and the 1111997 Master shall incur a penalty of not less than treble the import s.2. duties payable on the goods nor more than treble the value of the goods.

169. If any officer, having boarded any aircraft or ship Penalty for

failure to

within the Island or the waters thereof after clearance, shall produce discover that any goods which were loaded in the Island goods. on board thereof as stores or for exportation or which at the time of clearance remained on board from the inward voyage, be no longer on board such aircrafl or ship (unless the same shall have been discharged in the Island, with the permission of the proper officer, as provided in section 148, or, being stores remaining on board from the inward voyage, shall in the opinion of the proper officer not exceed the quantity which might fairly have been consumed, having regard to the period during which such aircraft or ship shall

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86

3511997

S. 2.

Deficiency in stores, tc.

1412004

SC~.

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

1412004

SC~.

Definition.

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have been within the Island or the waters thereof), the Master shall incur a penalty of not more than treble the value of every package or parcel of such goods not on board.

170. If any aircraft or ship, having departed from the Island on a flight or voyage to a place outside the Island and having returned within the Island or the waters thereof, is boarded by an officer, and if such officer shall discover any deficiency in the stores of such aircraft or ship which in his opinion shall be in excess of the quantity which might fairly have been consumed, having regard to the period which has elapsed between the departure of such 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 one hundred

thousand dollars.

171. If any aircraft or ship departing from the Island shall not bring to at the proper boarding station for setting down officers, or for any other purpose required by the customs laws, or shall depart on a flight or voyage with any officer on board without the assent of such officer, the Master shall incur a penalty of two hundred thousand dollars, unless

the same shall be explained to the satisfaction of the Commissioner.

PARTVII. Coasting Trade

172. Except as provided in section 173, all trade by sea or by air from any one part of the Island to any other part thereof shall be deemed to be coasting trade, and all air-craft and ships while employed therein shall be deemed to be coasting aircraft and coasting ships, and if any doubt shall

at any time arise as to what, or to or from what parts of the Island shall be deemed a passage by sea, the Minister may

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CUSTOMS

determine and direct in what cases the trade by water from one port or ?lace in the Island to another of the same shall or shall not be deemed a trade by sea within the meaning of the customs laws.

173. Notwithstanding any provisions in the customs laws to Exceptionin the contrary, it shall be lawful for the proper officer, on the ?~~~nd arrival from a place outside the Island of any aircraft or ship shipsfiom having on board cargo intended to be delivered at more than one kyLd port in the Island, to permit such aircraft or ship to convey the seas. goods from any port at which such aircraft or ship shall partially discharge her cargo to her port or ports of destination in the Island 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 such 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 Commissioner may 1211985 impose, and if any goods shall be loaded, unloaded, conveyed or sch. dealt with contrary to such regulations or conditions the goods shall be forfeited, and the Master of the aircraft or ship shall incur a penalty of fifty thousand dollars. 1412004

Sch.

174. It shall be lawfbl for the Minister to prescribe by ~icencefor

coasting

regulation for the licensing of ships to trade coastwise.

ship.

175. Every ship trading coastwise shall have her name and Coasting the number of her licence, if required to be licensed, painted on shipto

display

each bow in letters of not less than six inches high and of proportionate width, in white on a dark ground or in black on a number. light ground. The Master of every ship in respect of which this section is contravened shall incur a penalty of ten thousand 1412004 dollars, and the ship may be seized by any officer and detained ^Sch until such penalty is paid.

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Coasting aircraft or ship to take only coast- wise cargo.

Offences.

1412004

Sch.

Special conditions as to certain goods.

1211985

Sch.1

1412004

Sch.

Coastwise cargo not to

^I be put on board on

Sunday, &c.

1. No goods shall be carried in any coasting aircraft or ship except such as shall be loaded to be carried coastwise at some port or place in the Island.

2. If any coasting aircraft or ship shall deviate from its flight or voyage, unless forced by unavoidable circumstances, whereof the proof shall lie on the Master of such aircraft or ship, or if the Master of any coasting aircraft or ship which shall have deviated from its flight or voyage, or shall have taken on board any wrecked or other goods or discharged any goods in the course of a flight or voyage from one part of the Island to another shall not enter an account of the circumstances and of any goods so taken on board or discharged in the cargo book hereinafter referred to, and proceed forthwith direct to the nearest port in the Island, and declare and explain the same to the satisfaction of the proper officer, and deliver all goods so taken on board into his care, such Master shall incur a penalty of four hundred thousand dollars, and the aircraft or ship may be seized by any officer and detained until such penalty is paid.

3. Tobacco, cigars, cigarillos, cigarettes, wines and spirits (except spirits the produce of the Island removed under the provisions of the excise laws or with the permission of the Com- missioner), 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 shall be put on board contrary hereto, or if any attempt is made so to put them, such goods shall be forfeited and the master of the aircraft or ship shall incur a penalty of two hundred and fifty thousand dollars.

4. If any goods shall be discharged from any air-craft or ship arriving coastwise, or from any vessel into which the same shall have been put to be landed, or be put on board or be put into any vessel to be water-borne, or be water-borne to be put on board any aircraft or ship for carriage

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11

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coastwise on Sundays or public holidays, or except between 8 o'clock in the morning and 4 o'clock in the afternoon on any other day, save with the written permission of the Commissioner, the same shall be forfeited, and the Master of the

aircraft, ship or vessel shall incur a penalty of fifty thousand 1412004 dollars, and the aircraft, ship or vessel may be seized by any Sch. officer and detained until such penalty is paid.

180. If any person shall put on board any coasting air-Prohibited

goods.

craft or ship, or put off, or put into any vessel to be put on board any coasting aircraft or ship, or bring to any aero- drome, Customs area, quay, wharf or any place whatever in the Island for carriage coastwise or carry coastwise any goods prohibited to be carried coastwise, or any goods the carriage coastwise of which is restricted, contrary to such restriction, or attempt to perform, or be knowingly concerned in the performance of any of the aforesaid acts, he shall incur a penalty of one hundred thousand dollars, and all such goods shall be 1412004 forfeited. ^Sch.

Master to

181. The Master of every coasting aircraft or ship shall keep or cause to be kept a cargo book, stating the name of book. the aircraft or ship, the Master, and the port in 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 Commissioner otherwise :::985 directs, shall at every port or place of loading enter in such book the name of such port or place, and an account of all goods there taken on board such 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 such goods note the respective days on which the same, or any of them, are delivered out of such 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.

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Master to produce cawbook on demand.

1412004 Sch.

Penalty for failure to keep cargo book correctly.

1412004

Sch.

Minister may impose special con- ditions.

1211985

Sch.

1412004

Sch.

Fmof cargo book.

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1. 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 shall be found not to contain such goods, such package with its contents shall be forfeited; or if any package shall be found to contain imported goods not entered in such book such goods shall be forfeited and the master of the aircraft or ship shall incur a penalty of one hundred thousand dollars.

2. If such Master shall fail correctly to keep or cause to be correctly kept such cargo book, or to produce the same, or if at any time there be found on board such aircraft or ship any goods not entered in such book as loaded, or any goods noted as delivered, or if any goods entered as loaded and not noted as delivered be not on board, the Master of such aircraft or ship shall incur a penalty of one hundred thousand dollars, and the aircraft or ship may be seized by any officer and detained until such penalty is paid.

3. Notwithstanding any other provisions contained in this Act, it shall be lawhl for the Minister, by notice in the Gazette, to require the Masters or agents of all or any coasting aircraft or ship or ships to deliver to the Commissioner, 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 said notice; and if any 0 coasting aircraft or ship shall depart contrary to the provisions of any such notice the Master and owner shall each incur a penalty of one hundred thousand dollars.

4. 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 181 to 184 as the form prescribed as aforesaid shall indicate or require; and if such

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cargo book is not in the form prescribed as aforesaid, the Master of the aircraft or ship shall incur a penalty of one hundred thousand dollars, and the aircraft or ship 1412004 may be seized by any officer and detained until such penalty is Sch. paid.

186. The carriage of passengers, officers and crew coastwise, Coastwise

passengers,

whether in a coasting aircraft or ship or not, shall be subject to etc, any regulations made under this Act.

Master to

187. Before any coasting aircraft or ship shall depart from

deliver

her port or place of loading, her cargo book, containing cargo book

to ofice

the several particulars required by this Act, and signed by the

before

Master, shall be delivered to the proper officer, who shall departure. return it dated and signed by him, and such cargo book shall be the clearance of the aircraft or ship for the voyage; and if the Master shall fail to deliver such cargo book he shall incur a penalty of one hundred thousand dollars, and the aircraft or ship 1412004 may be seized by any officer and detained until such penalty is ^Sch. paid.

188. Any coasting aircraft or ship taking cargo on board at a Procedure place where no officer is stationed, to be carried coastwise may r':'?: depart from such place without delivering such cargo book, on stationed. condition that the Master of the aircraft or ship shall produce the cargo book to the proper officer at the first place where an officer is stationed at which such aircraft or ship arrives after loading, and the officer shall thereupon sign such book, if satisfied as to its correctness:..

i89. Immediately after the arrival of any coasting air- Masterto

deliver

craft or ship at her port or place of discharge and cargobook before any goods be unloaded, the cargo book with the name of the place or wharf where the cargo is to be discharge noted thereon shall be delivered to the proper officer, who shall

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commis-

sionm may vary procedure.

lZf19'' Sch.

Cargobook &c., to be delivered to officer on demand.

Sch.

note thereon the date of delivery; provided that 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 herein required, 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 be brought to any port or place in the Island for that purpose, contrary to the customs laws, such goods shall be forfeited and the master of the aircraft or ship shall incur a penalty of one hundred thousand dollars.

1. Notwithstanding anything hereinbefore contained, the Commissioner 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.

2. Any officer may go on board any coasting aircraft or ship in any port or place in the Island or on any coasting ship at any period of her voyage, and search such 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 such aircraft or ship, and may require all or any such books or documents to be brought to him for inspection, and the Master shall answer all such questions concerning the aircraft or ship and its cargo, officers, crew, passengers and the flight or voyage as may be put to him by such officer; and if the Master shall refuse to produce such books or documents on demand, or to bring the same to such officer when required, he shall incur a penalty of one hundred thousand dollars, and the aircraft or ship may be seized by any officer and detained until the penalty is paid.

3. It shall be lawful for the Commissioner, subject to such

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CUSTOMS

GOO~S

conditions as he may require to be observed to permit the ~ ~ ~ ~ Master of any aircraft or ship bringing any goods coastwise to maybe an approved port to enter such aircraft or ship and goods or any tEfds

in

of them outwards for exportation without first discharging the certain

cases.

same.

PARTVIII. Prevention of Smuggling

193. If any aircraft or ship shall be found or discovered to "enaltyon

persons

have been within the waters of the Island, or within or over the found on Island, which has any secret or disguised place adapted for boardsmug-

ghg ships.

concealing goods, or any device adapted for running goods, or which has on board or in any manner attached thereto, or which has had on board or in any manner attached thereto, or which is conveying or has conveyed in any manner any goods imported contrary to the customs laws, or from which any part of the contents of such aircraft or ship shall have been thrown overboard to prevent seizure, or on board which any goods shall have been staved or destroyed to prevent seizure, then in every such case every person who shall be found or discovered to have been on board any such aircraft or ship shall incur a penalty of two hundred and fifty thousand dollars, and all such goods shall 14/2004 be forfeited; provided that no person shall be liable to conviction ^Sch. under this section unless there shall be reasonable cause to believe that such person was concerned in or privy to the illegal act or thing proved to have been committed.

194. Every ship of less than 250 tons burden on board which, smuggling

ships under

or in respect of which, any offence against section 193 shall be 25,tons committed shall be forfeited. fxfcited.

195.--(I) With regard to aircraft or any ship of or exceeding penalty on 250 tons burden, on board or in respect of which any offence m"ggling

aircraft and

against section 193 shall be committed, such aircraft or ship shipsof250 shall not be forfeited for such offence, but the following tonsor

more.

provisions shall apply-

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(a) the Commissioner shall have power, subject to

appeal to the Minister, to fine any such aircraft or ship 1412004 in any sum, not exceeding one hundred thousand ^Sch. dollars, in any case where in his opinion a responsible

officer (as hereinafter defined) of such aircraft or ship is implicated either actually or by neglect;

0

(b) for the purpose of enforcing such fine, the Com- missioner shall have power to require the deposit in his hands, at the port where such aircraft or ship shall be, of such sum, not exceeding one hundred

142004

Sch. thousand dollars, as he may think right, pending the ultimate decision, and in default of payment of such deposit the Commissioner shall have power to withhold clearance and to detain the said aircraft or ship;

(c) if in any case the Commissioner shall consider that 1412004 the fine of one hundred thousand dollars aforesaid ^Sch. will not be an adequate penalty against any such aircraft or ship for the offence committed thereon, it shall be lawhl for him to take proceedings for condemnation of the said aircraft or ship in a penalty 1412004 not exceeding five hundred thousand dollars, at the ^Sch. discretion of the Court. And for this purpose the Commissioner may, as to any aircraft or ship referred to in this section, require the deposit in his hands as 1412004 aforesaid of a sum not exceeding five hundred

^Sch. thousand dollars, to abide the decision of the Court, and in default of payment of such deposit the 0 Commissioner may withhold clearance and detain such aircraft or ship;

(6) no claim shall be made against the Commissioner

1211985

Sch. for damages in respect of the payment of any deposit, or the detention of any aircraft or ship under this section.

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(2) The expression "responsibie officer7> in this section shall include 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 where the ship is manned by Asiatic seamen, the serang or other leading Asiatic officer, and, in the case of an aircraft, the pilot, navigator, chief steward or chief engineer. The expression "neglect" in this section shall include 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.

1. If any ship within the waters of the Island shall not Fez:;; bring to upon the proper signal made by any vessel or boat in Her Majesty's service or in the service of the customs, 2:s~ whereupon chase shall be given, and any person on board such ship shall during chase or before such ship shall bring to, or upon bringing to throw overboard any part of her contents, or shall stave or destroy any part thereof to prevent seizure, such ship shall be forfeited.

2. If any aircraft or ship liable to seizure or examina-Penaityfor tion under the customs laws shall not bring to when

zt"nghg

required so to do and so remain for such period as the boarding officer shall require, the Master of such aircraft or ship shall incur a penalty of ten thousand dollars. 1211985

Sch.

198.-(1) If any person shall maliciously shoot at any air- Offencesby craft or ship in the service of the customs or shall mali- smugding.

kc.,against

ciously shoot at, maim or wound any officer in the execution of his office or duty, or with violence commit any of the offences mentioned in subsection (9,every person so offending, and every person aiding, abetting or assisting therein

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4211969 shall be guilty of felony; and being convicted thereof shall be 3rd Sch.

liable to imprisonment with or without hard labour for any term not exceeding fifteen years.

(2) If any person engaged, or who shall have been engaged, in the commission of any offence against the cus-toms laws be armed with firearms or other offensive weapons, ₉ or whether so armed or not, be disguised in any way, or being so armed or disguised shall be found with any goods liable to

_4211969 forfeiture under the customs laws, he shall be guilty of an

^{3rd Sch.} offence, and being convicted thereof shall be liable to imprisonment with or without hard labour for any term not exceeding five years.

1412004 Sch.

(3) If any person shall by any means procure or hire, or shall depute or authorize any other person to procure or hire any person to assist in any evasion of the customs laws, he shall on conviction be liable to imprisonment with or without hard labour for any term not exceeding three years.

1412004 Sch.

(4) If any person shall stave, break, or destroy any goods to prevent seizure thereof by an officer or other person authorized to seize the same, or shall rescue or stave, break or destroy to prevent the securing thereof any goods seized by an officer or other person authorized to seize the same, or rescue any person apprehended for any offence punishable by a pecuniary penalty or imprisonment under the customs laws, or prevent the apprehension of any such person, or obstruct any oficer going, remaining or returning from on board an aircraft or ;hip within the-bland or the waters thereof, or in searching an aircraft or ship, or in searching a person liable to be searched 0 under the customs laws, or in seizing any goods liable to forfeiture, or otherwise acting in the execution of his duty, or attempt or endeavour to commit, or aid, abet or assist in the commission of any of the offences mentioned in this subsection,

1412004 he shall for each such offence incur a penalty of one hundred Sch.

thousand dollars.

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(5)

If any person, 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 unlawfid purpose, he shall, in addition to any other punishment to which he may be liable for the offence, be liable, on conviction, to be imprisoned, with or without hard labour, for any term not exceeding three months.

(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 manner as 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.

199.-(1) No person shall make or cause to be made, or aid,

sienalling to

or assist in making any signal in or on board or from any aircraft ,,gg~i,,g or ship, or on or from any part of the Island, for the purpose of ;affm giving notice to any person on board any smuggling aircraft or ship, whether any person so on board, of such aircraft or ship be or be not within distance to notice any such signal; and if any person shall make or cause to be made, or aid or assist in making any such signal, he shall on conviction be liable to imprisonment, with or without hard labour for any term not 14noo4 exceeding three years. SC~.

(2) If any person be charged with having made or caused to be made, or for aiding or assisting in making any such signal as aforesaid, the burden of proof that such signal so charged as having been made with intent and for the purpose of giving such notice as aforesaid was not made with such intent and for such purpose shall be upon the defendant against whom such charge is made.

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Penalty for interfering with customs gear.

1412004

Sch.

Inter-meddling with goods found floating.

1412004

Sch.

Writs of assistance.

1211985

Sch.

CUSTOMS

(3)

Any person whatsoever may prevent any signal being made as aforesaid, and may go upon any lands for that purpose, without being liable to any indictment, suit or action for the same.

(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

13

anchor, weighs anchor or fiom which any signal is made following any signal made fiom an aircraft or ship or any part of the Island as aforesaid, shall for the purposes of this section be deemed to be a smuggling ship unless the contrary be proved.

1. Every person who shall cut away, cast adrift, remove; alter, deface, sink or destroy, or in any other way injure or conceal 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 one hundred thousand dollars.

2. If any person, not being an officer, shall intermeddle with or take up any spirits or any goods prohibited to be imported or exported being in packages found floating upon or sunk into the sea, such spirits or goods prohibited to be imported or exported shall be forfeited, and every such person shall incur a penalty of two thousand dollars.

3. All writs of assistance issued from the Supreme Court (which is hereby authorized and required to grant 0 such writs upon application by the Commissioner) shall continue in force during the reign for which they were granted and for six months afterwards; and any officer having such writ of assistance may, by day or by night, enter into and search any house, shop, cellar, warehouse, room or other place, and in case of resistance break open doors, chests, trunks, and other packages, and seize and bring away any uncustomed or

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prohibited goods, or any books or documents relating thereto, and put and secure the same in a Queen's warehouse.

203.-(1) If any officer has reasonable cause to suspect that- special

wcvnnt.

25/2003

S. 2.

any uncustomed or prohibited goods;

any books or documents relating to uncustomed or prohibited goods; or

any computer equipment that he reasonably believes to have been used in connection with and to contain evidence relating to the importation or attempted importation, landing, removal, conveyance, exportation or attempted exportation of any uncustomed, prohibited or restricted goods,

are harboured, kept or concealed in any house or other place in the Island, the officer may apply to a Resident Magistrate or Justice of the Peace for a special warrant in relation to such goods, books, documents or computer equipment.

(2) Where, in relation to an application under subsection (I), the Resident Magistrate or Justice of the Peace is satisfied that the issue of a special warrant is justified, he may grant the special warrant authorizing the officer to-

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(a)

enter and search the house or other place referred to in his application, by day or by night;

(b)

open the lock of a door, box, safe or other receptacle which the officer has reasonable grounds to believe is relevant to the search, using such force as may be necessary; and

(c)

seize and carry away any uncustomed, restricted or prohibited goods, or any books or documents relating to such goods, or any such computer equipment as may be found therein.

(3)

Computer equipment seized under subsection (2) shall not be retained for more than seventy-two hours.

Forfeiture on 203A. Where a person has been convicted /of an ogence

conviction.

against this Act in connection with goods seized under section

2512003

s.2. 203, a Resident Magistrate may upon an application being made, order the forfeiture of the goods, notwithstanding that-

[The inclusion of this page is authorized by L.N.87120041

CUSTOMS

(a)

up until the time at which the goods were seized, such goods were in the possession of a third party; or

(b)

an application under section 214A has been rejected.

204.-(1) Any officer may upon reasonable suspicion mcer stop and examine any carriage to ascertain whether any rzaZ uncustomed or prohibited goods are contained therein; and, if none shall be 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 such carriage refbsing to stop or allow such examination when required by any officer shall incur a penalty of one hundred thousand 1412004

Sch.

dollars.

(2) For the purposes of this section the expression "officer" includes all Constables.

205. Any offlcer, when on duty, and having the authority of Officer the Commissioner, may patrol upon and pass freely either on s;rtrn1 foot or otherwise, along and over and enter any part of the 12119ss Island other than a dwelling-house or other building, and any SCh. such officer so proceeding shall not be liable to any indictment, action or suit for so doing.

[The inclusion of this page is authorized by L.N. 11 11200S]

100.02 CUSTOMS

Off~cer

206. The officer in charge of any aircraft or ship employed

^{patrol craft.} for the prevention of smuggling may land or haul any such aircraft or ship upon any part of the Island which shall be deemed most convenient for that purpose, and moor any such aircraft or ship on any part of the Island, and continue such aircraft or ship so moored as aforesaid for such time as he shall deem necessary and proper; and such officer shall not be liable to any indictment, action, or suit for so doing.

PARTIX. General

General

207. Save as otherwise provided in section 208 any

penalty.

person who shall be convicted of any offence against the customs laws for which no specific penalty is provided shall

35/1997

s.2. incur a penalty of ten thousand dollars.

Penalty in

208. Where any aircraft, ship, carriage or goods become

cases of forfeiture. liable to forfeiture under the customs laws, any person who shall be knowingly concerned in the act or omission which renders the same liable to forfeiture shall be guilty of an offence against this Act, and shall incur the 35/1997 penalty provided by this Act in respect of such offence, or,

s.2. where no such penalty is provided, shall incur a penalty not exceeding treble the value of the goods seized and any such person may be arrested and detained by any officer, and

taken before a Resident Magistrate or two Justices to be dealt with according to law:

[The inclusion of this page is authorized by L.N.11 1/2005]

CUSTOMS

Provided that no person shall be arrested whilst actually on board any aircraft or ship in the service of a foreign state or country.

209.--(1) A person commits an offence if- Penalty

for false

declara-

(a) in any matter relating to the customs, or under the tiom,etc. Y2OO 1

control or management of the Commissioner, he-

s, 8,

(i)

makes or subscribes or causes to be made or subscribed, any false declaration; or

(ii)

makes or signs or causes to be made or signed, any declaration, certificate or other instrument, required to be verified by signature, which is false in a material particular;

(6)

he makes or signs any declaration made for the consideration of the Commissioner, on any application presented to him, which is false in a material particular;

(c)

where required by the customs laws to answer

questions put to him by an officer acting in the execution of his duty-

(i)

he rekses to answer such questions; or

(ii)

he gives any answer which is false;

(4 he counterfeits or falsifie*

[The ~nclus~on

of th~s page is authorized by L.N. 88/2003]

CUSTOMS

(i) any document required by the customs

laws or by or under the directions of the Commissioner; and

(ii)

any instrument used in the transaction of any business or matter relating to the customs;

(e)

he wilfblly uses any such document which is counterfeited or falsified;

V) he alters any document or instrument after it has been officially issued;

Cg) he counterfeits the seal, signature, initials or other mark of or used by, any officer for any purpose in the conduct of business relating to the customs or under the control or management of the Commissioner; or

(h)

on any document or instrument required for the purposes of the customs laws, he counterfeits or imitates the seal, signature, initials or other mark of or used by any other person, whether with or without the consent of that other person.

(2)

A person who commits an offence under subsection (1) shall be liable to a penalty not exceeding five hundred thousand dollars or treble the value of the good; .;o which the offence relates, whichever is the greater.

[The i~~cl~~s~o~iof th~s page is ai~thorized by L.N. 88/20031

CUSTOMS 103

210.-(1) Every person who shall import or bring, or be con- Penah?

for evading

cerned in importing or bringing into the Island any prohibited ,usto,, goods, or any goods the importation of which is restricted, laws

regarding

contrary to such prohibition or restriction, whether the same be bPofledor unloaded or not, or shall unload, or assist or be otherwise

goods.

concerned in unloading any goods which are prohibited, or any goods which are restricted and imported contrary to such restriction, or shall knowingly harbour, keep or conceal, or knowingly permit or suffer, or cause or procure to be harboured, kept or concealed, any prohibited, restricted or uncustomed goods, or shall knowingly acquire possession of or be in any way knowingly concerned in carrying, removing, depositing, concealing, or in any manner dealing with any goods with intent to defraud Her Majesty of any duties due thereon, or to evade any prohibition or restriction of or applicable to such goods, or shall be 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, shall for each such offence incur a penalty of not less than treble the import duties payable :5:997 on the goods nor more than treble the value of the goods; and all goods in respect of which any such offence shall be committed shall be forfeited.

(2) Where any person has been arrested or detained in respect of an offence against the provisions of subsection (1) and has been brought before a Justice, and it shall appear to such Justice that the value of such goods in respect of which such

3511997

person has been so arrested or detained does not exceed ten s,2, thousand dollars, such Justice may proceed to deal summarily with the case, without requiring any information to be laid, and convict such person of such offence, and adjudge that such person shall, in lieu of any other penalty, forfeit any sum not

[The locl~~sion 88/2003]

of this page is authorized by L.N

CUSTOMS

less than the single value nor more than treble the value of such goods, including the duties of importation due thereon, and in default of payment of such sum of money, order the imprisonment of that person for any period not exceeding one month.

_{Penalty in} 211. If any person shall import or export, or cause to be relation to imported or exported, or attempt to import or export any goods

concealed

concealed in any way, or packed in any package or parcel

goods, kc.

(whether there be any other goods in such 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, such package and the goods therein shall be forfeited, and such person shall incur a penalty of not less than treble the import duties payable on the goods contained in such package nor more than treble the value of such goods.

Power of 212.41) Notwithstanding the provisions of section 211, if,

Commis-

upon the examination of any imported goods which are

sioner to

_purchase chargeable with duty upon the value thereof, it appears to the ^{goods in} Commissioner that the value of such goods as declared by the

certain cases.

₃₁₂₀₀₁ importer and according to which duty is sought to be paid is not

S. ^{9 (a).} the true value thereof, the Commissioner shall act in accordance with subsection (1A).

312001

S.9 (a).

(1A) The Commissioner may give notice in writing to the importer that-

(a)the goods may be released upon payment by the importer of the amount of the estimated duty on the goods together with a deposit of not less than one-half of that amount within the time specified in the notice; and

[The inclusion of this page is authorized by L.N. 88120031

CUSTOMS 105

(b) failing receipt of the amounts as aforesaid, the goods shall be detained.

(1B) The amount of estimated duty referred to in 312001

S. 9 (a)

subsection (1A) shall be brought to account as revenue.

(1C) Notice may be given under subsection (1A) by-312001

S. 9 (a).

(a)

delivering the notice personally; or

(b)

transmitting the notice by post to the importer's place of abode or business, as stated in the entry.

(ID) The sum deposited as aforesaid shall be brought to 312001 account as revenue unless the importer, within three months or S. (a). such further period as the Commissioner may in any special circumstances allow-

(a)

produces to the Commissioner satisfactory evidence of the value; and

(b)

makes final entry of such goods, in which case so much of sum deposited as shall be necessary

shall be brought to account as revenue and the balance returned to the person who deposited the same.

(2)

The Commissioner shall, within fifteen days after 82985 the detention of such 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

[The inclusion of this page is authorized by L.N.111/2005]

CUSTOMS

same for the public use of the Island, in which latter case he shall cause the value at which the goods were declared by the importer and the duties already paid to be paid to the importer in full satisfaction for such goods; or he may permit

Offering goods for sale under pre- tence that they are smuggled.

14/2004

Sch.

General provision as to forfeiture.

such person, on his application for that purpose, to enter the goods according to such value and on such terms as he may i3 direct.

(3) Such goods, if retained, shall be disposed of for the benefit of the Island, and if the proceeds arising therefrom, in case of sale, exceed the sums so paid, and all charges incurred by the Island, such surplus shall be disposed of as the Minister may direct.

1. If any person shall offer for sale any goods under pretence that the same are prohibited, or have been unloaded and removed without payment of duties, all such goods (although not liable to any duties, nor prohibited) shall be forfeited and the person shall incur a penalty of twenty-five thousand dollars.

2. Subject to the provisions of section 195, 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 law whereby officers are authorized 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 smuggling, or by any person having authority

[The inclusion of this page is authorized by L.N.111/2005]

CUSTOMS 107

from the Commissioner to seize or detain the same, and all aircraft, ships, carriages, and goods together with all animals and things so seized, shall forthwith be delivered into the care of the Commissioner; and the forfeiture of any aircraft, ship, carriage, animal or thing shall be deemed to include the tackle, apparel and hrniture 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.

214A.-(1) Where proceedings are taken for the forfeiture of z!im any goods seized under- parties.

2512003

S. 3.

(a)

the customs laws;

(b)

any other law by which officers are empowered to make seizures,

any person who claims an interest in the goods, may, before the forfeiture order is made, apply to the court for an order under subsection (2) showing cause why an order for forfeiture should not be made.

(2)

The court shall, in relation to an application under subsection (I), make an order declaring the nature, extent and value (as at the time the order is made) of the person's interest in the goods if the court is satisfied-

(a)

that the person was not in any way involved in the

commission of the offence on which the seizure was grounded; and

(b)

where the person acquired the interest during or after the commission of the offence, that he acquired the interest-

[The inclusion of this page is authorized by L.N. 87120041

CUSTOMS

(i)

for sufficient consideration; and

(ii)

without knowing, or having reasonable grounds to suspect that, at the time he acquired it, the goods were connected with the offence.

(3)

Subject to subsection (4), where a forfeiture order has already been made against any goods, a person who claims an interest in the goods may, before the end of the period of two months commencing on the day on which the forfeiture order is made or such longer period as the court may allow, having regard to all the circumstances, apply to the court for an order under subsection (2).

(4)

A person who-

(a)

had knowledge of the application for the forfeiture order before the order was made; or

(b)

appeared at the hearing of that application,

shall not, except with the leave of the court, be permitted to make an application under subsection (3).

(5)

A person who makes an application under subsection (1) or (3) shall give not less than fourteen days written notice thereof to the Director of Public Prosecutions.

(6)

An applicant or the Director of Public Prosecutions may in accordance with the rules of court, appeal to the Court of Appeal for an order under subsection (2).

(7)

Where a person has obtained an order under subsection (2) and the period allowed by rules of court with respect to the making of appeals has expired or any appeal made pursuant to subsection (6) has been determined in the person's favour, the Minister shall direct that-

[The inclusion of this page is authorized by L.N. 87120041

CUSTOMS

(a)

the goods or the part thereof to which the applicant's interest relates, be returned to the applicant within ninety-six hours; or

(b)

an amount equal to the value of the applicant's

interest, as declared in the order, be paid to the applicant.

215.-(1) Whenever any seizure shall be made, unless in the P"ced"

onseizure.

possession of or in the presence of the offender, Master or owner, as forfeited under the customs laws, or under any law by which officers are empowered to make seizures, the seizing officer shall give notice in writing of such 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 the same 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 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 Minister may direct, unless the person from whom such seizure shall have been made or the Master or owner thereof, or some person authorized by him shall within one calendar month from the day of seizure give notice in writing to the Commissioner itf985 that he claims the same, whereupon proceedings shall be taken for the forfeiture and condemnation thereoc provided that if animals or perishable goods are seized, they may by direction of 1211985 the Commissioner be sold forthwith by public auction, and the S"h. proceeds thereof retained to abide the result of any claim that may legally be made in respect thereof.

(2) Where proceedings are taken as aforesaid for forfeiture and condemnation, the court 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

1211985

Commissioner of the value thereof in case of condemnation.

sch.

[The inclusion of this page is authorized by L.N.87120041

108.02

Disposal of seizure.

Limit of penalty.

Governor-

General

!nay restore seizure. &c.

Commis-siona may mitigate

WY.

1211985

Sch.

Rewards.

1211985

Sch

CUSTOMS

1. All seizures whatsoever which shall have been made and condemned under the customs laws, or any other law by which seizures are authorized to be made by officers, shall be disposed of in such manner as the Minister may direct.

2. Where a penalty is prescribed for the commission of an offence under this Act or any regulations made thereunder such offence shall be punishable by a penalty not exceeding the penalty so prescribed; provided that where by reason of the commission of any 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.

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

4. Subject to the approval of the Minister (which approval may be signified by general directions to the Commissioner) and notwithstanding anything contained in section 217, the Commissioner may mitigate or remit any penalty or restore

anything seized under the customs laws at any time prior to the commencement of proceedings in any court against any person for an offence against the customs laws or for the condemnation of any seizure.

220. The Commissioner may, with the approval of the Minister, reward any person who informs him of any offence against the customs laws or assists in the recovery of any fine or penalty.

[The inclusion of this page is authorized by L.N.87120041

CUSTOMS 108.03

1. Where under the customs laws any special procedure is .,,,,prescribed in regard to steamships, and where the owner of any agents. steamship is not resident in the Island, it shall be the duty of the Master or owner of such steamship to appoint an agent in the Island 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 any steamship shall fail to appoint an agent as aforesaid, and until such agent be appointed or if such agent shall not give security when so required to the satisfaction of the Commissioner for the 1211985 due observance of the customs laws, then such steamship shall Sch 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.

2. Every document submitted to the Commissioner or his ~~~ment~, officers for the purposes of the customs laws shall be in such form as may be prescribed, if any, and shall contain the

SC~.

particulars required by such form or indicated therein.

223.-(1) The importer, exporter or any person concerned in ~~ment~, the importation or exportation of any goods shall, on the request of any officer made at any time within three years of the date of importation or exportation, as the case may be, or of the date of delivery to the proper officer of an entry for such goods, if the same have been entered, produce for the inspection of such officer the invoices, books of account and any other documents of whatever nature relating to such goods which the officer shall require, and shall answer such questions and make and subscribe such declarations regarding the weight, measure, strength, value, cost, selling price, origin and destination of such goods, and the name of the place whence or where any imported goods were consigned or transferred

[The inclusion of this page is authorized by L.N.87120041

CUSTOMS

from one aircraft or ship to another, as shall be put to1 him by the officer, and shall produce such evidence as the officer may consider necessary in support of any information so furnished; and if the importer or exporter or other person concerned as aforesaid shall neglect or refuse to carry out any of the provisions of this section, he shall incur a penalty not exceeding

312001

five hundred thousand dollars, and subject to section 212, the

S. 10 (a).

Commissioner may, on such neglect or refusal, refuse entry or delivery or prevent shipment of the goods, or may allow entry, delivery or shipment of the goods upon such terms and conditions, and upon deposit of such sum, pending the production of the proper documents and declarations, as he shall see fit to impose or require.

(2) The deposit made in accordance with subsection (1) shall be forfeited unless within three months of the time of

1211985

_Sch. deposit, or such further period as the Commissioner may allow, the person making the deposit shall produce the required documents or declarations to the Commissioner.

312001 (3) In this section a reference to "any person concerned"

S. 10 (b).

or "other person concerned" includes a reference to-

(a)

an insurance company which has issued a policy of insurance covering the goods in question; and

(b)

any person referred to in section 17G (3) of the Revenue Administration Act.

224. Where any person is required to submit any report,

Copies of

documents entry, declaration, or other form for the purpose of the customs to be sub-

laws, the Commissioner may require such person to submit as

mitted.

many copies thereof as he may deem necessary; and where the Commissioner shall require invoices or certificates of origin, or both to be produced for any goods imported or exported, he may require such invoices or certificates of origin, or both, to be submitted in duplicate and may retain the duplicates, or, if such invoices or certificates of origin, or both, are not submitted in duplicate, he may retain the originals.

225. Where any document required for the purposes of the customs laws contains any words not in the English

[The inclusion of this page is authorized by L.N. 87/2004]

language, the person required to produce such document shall produce therewith a correct translation thereof in English.

226. Any officer may on the entry of any goods, or at Samples. any time afterwards, take samples of such goods for such

1211985

purpose as the Commissioner may deem necessary, and such samples shall be disposed of and accounted for in such manner as the Commissioner may direct.

1. The unloading, loading and removal of goods and z;n%;rbp bringing them to the proper place for examination and owner. weighing, putting them into scales, opening, unpacking, repacking, bulking, sorting, lotting, marking and numbering, where such operations respectively are necessary or permit- ted, and removing to and placing them in the proper place of deposit until delivered or put on board an exporting air- craft or ship, shall be performed by or at the expense of the owner of such goods; and the owner shall unpack, sort, pile or otherwise prepare any 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.

2. The Commissioner may direct what goods may be skipped in a Customs area or warehouse, or bulked, sort- 121198s ed, lotted, packed and repacked there, and the manner there- ^soh. of, and direct in what manner and subject to what conditions the owner of any goods may take samples thereof; provided that no goods may in any such building or place be repacked into packages of a size in which the same are prohibited to be imported or exported, unless express provision therefor is made by law.

3. If any goods shall bz lost or destroyed by unavoid- Remission

of duty on

able accident before the same have been delivered out of goodsiost, the care of any officer, either on board an aircraft or ship, or in removing, loading, unloading, or receiving into a

-

[The inclusion of this page is authorized by L.N. 87119861

l211985 Sch.

Drawbacks on goods lost.

12/1985

SQh.

Drawback on goods

abandoned.

1211985

soh.

Modification of declara-tion.

12/1985

sch.

Authority to

be producedby person

actingf0ranother.

CUSTOMS

Customs area or warehouse, or in the Customs area or warehouse, or in course of delivery therefrom, the Com-missioner, if satisfied that such goods have not been and will not be consumed in the Island, 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 any officer may be destroyed or otherwise disposed of as the Commissioner shall direct, at the cost .and charges of such owner, and the Commissioner may there- upon remit or return the duties due or paid fhereon.

1. Where it is proved to the satisfaction of the Corn- missioner 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.

2. Where it is proved to the satisfaction of the Corn-mi~~ioner

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 Commissioner discharged in the Island and abandoned to the Government, bt payable as if the goods had been actually exported or used as stores.

232. The Commissioner may modify the form of de-claration required under section 47 in such manner as he may think necessary for adapting it to the provisions of

sections 230 and 231.

233.41) Whenever any person shall make application to any officer to transact any business on behalf of any other person, such officer may require the person so applying to

[lh inclusion of this page is authorhi by L.N.87119861

produce a written authority from the person on whose behalf such application is made, and in default of the production of such authority may refuse to transact such business; and any document required by the customs laws to be signed by any particular person, if signed by any person authorized 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, provided that the Commissioner 2!985 may in his discretion refuse to allow any such application as aforesaid.

(2) It shall be lawful for the Minister to prescribe regulations for the licensing of persons to, transact business with the Customs on behalf of others for remuneration.

234. Where any document or declaration is required by Witnessing

of signa-

the customs laws to be signed in the presence of the Corn- tures.

1211985

missioner, or any particular officer, if such document or SA declaration is sip,ed in the presence of a witness whosz signature is known to and who is approved by the Com- missioner or the officer who receives the same, then in such case such document or declaration shall be as valid as if it had been signed in the presence of the Commissioner or the officer in whose presence it is required to be signed.

235. Where under the customs laws the Master or agent 5:;: 3f any aircraft or ship is required to answer questions put before

Comrnis-

to him by the Commissioner or any officer, and such sionerif aircraft or ship shall be within the Island or the waters there- ~~~~'ed. of and shall not have left her final position, anchorage or sch. berth preparatory to leaving the Island it shall be lawful for the Commissioner or such officer to require the Master to attend before him at the office of the Com-missioner or such officer, and in such case the requirements of the customs laws shall not be deemed to have been ful- filled unless the Master shall so attend when so required; provided that it shall be lawful for the Master, with the

0

[meinclusion of this page is authorized by L.N. 87119861

'21'9"

Soh.

Time of importation,&.,defined.

Specialpackagesdeemed goods.

1211985

MI.

CUSTOMS

consent of the Commissioner or such officer, to depute a senior officer of such aircraft or ship to attend for the purpose of answering such questions, and in such case, any reply made to any question put to such senior officer by the Commissioner or such officer as aforesaid shall for the purposes of section 209 be deemed to have been made by the person required to answer such questions.

236.-(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, such time shall be deemed to be the time at which the aircraft or ship importing such goods actually landed in the Island or came within the waters thereof.

(2)

If any question arises upon the arrival of any aircraft or ship at any port or place in the Island in respect of any charge or allowance for such aircraft or ship, exclusive of cargo, the time of such arrival shall be deemed to be the time at which such aircraft or ship shall first be boarded by any person other than the pilot in the employment of the Government at such port or place.

(3)

The time of exportation of any goods shall be deemed to be the time when the same are put on board the exporting aircraft or ship, except in the case of goods pro- hibited 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 her final position, anchor- age or berth within the Island or the waters thereof.

237. All packages and coverings in which goods are imported or exported and which in the opinion of the Commissioner-

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

[The indusion of this page is authorized by L.N.87/1986]

CUSTOMS 113

(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 shall be made.

238. In addition to any other power of arrest or detention

arrest.

conferred by the customs laws, any officer may arrest and detain any person whom he finds committing an offence against the customs laws, and take him before a Justice to be dealt with according to law.

239. If any person liable to arrest under the customs laws hestafter

escape.

escapes from any officer attempting to arrest him, or if any officer is for any reason whatever unable or fails to arrest any such person, such, person may aRerwards be arrested and detained by any officer at any place in the Island within seven years from the time such offence was committed, and dealt with as aforesaid, as if he had been arrested at the time of committing such offence.

PART X. Legal Proceedings

240.-41) Subject to the express provisions of the customs laws, any offences under the customs laws may be prosecuted, offences. and any penalty or forfeituri.imposed by the customs laws may i5gi' be ,sued for, prosecuted and recovered summarily, 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 a summary manner on the complaint of any officer.

2511978

(2) Where a court is satisfied that a person accused s.,(,,,. of an offence under the customs laws has absconded or, aRer due enquiry, cannot be found in Jamaica, the court

[The inclusion of this page is authorized by L.N.11 1/2005]

if satisfied, after such investigation as it thinks fit, that any goods connected with the alleged offence were imported into the Island, or knowingly acquired, in contravention of the customs laws, may direct the forfeiture or disposal of such goods as could have been forfeited or disposed of under this Act if that person had been found guilty of the offence of which he is accused.

Pr0ceedin@241.Proceedings under the customs laws may be com-

to be taken withinseven menced at any time within seven years after the date of the years.

offence.

Alternative

242. Where any court has imposed a penalty for any offence

sentence.

against the customs laws, and such penalty is not paid, the court may, notwithstanding anything contained in any other enactment, order the defendant who is convicted of such offence, in default of payment of the penalty adjudged to be 1211985 paid, to be imprisoned, with or without hard labour, for any term ^Sch. not exceeding one year, where the penalty does not exceed one

3511997

s.2. hundred thousand dollars, or five years where the penalty exceeds one hundred thousand dollars.

Imprison-

243. Where a penalty of fifty thousand dollars or upwards

ment for second has been incurred under the customs laws, and the defendant has offence.

previously been convicted for an offence against the customs

3511997

S. 2. 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, with or without hard labour, for any period not

1412004

_Sch. exceeding five years.

Limitation

244. The fact that any duties of customs have been secured

as

topleading. 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.

[The inclusion of this page is authorized by L.N. 11 112005]

CUSTOMS 115

245. Every offence under the customs laws shall be deemed Place of

offence.

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 be brought.

246. Any officer may prosecute and conduct any informa- prosecute.

officermay tion or other proceeding under the customs laws in respect of any offence or penalty.

247. In all proceedings under the customs laws the same costs. rules as to costs shall be observed as in proceedings between private persons.

248.41) No claim or appearance shall be entered to any claims to

seized goods

information filed or exhibited for the forfeiture of any to be in animal, carriage, aircraft, ship or goods seized for any :;zf cause of forfeiture in any court unless such claim or appearance be made by or in the real name of the owner thereof, describing his place of residence and occupation; and if such claimant shall reside in the Island, oath shall be made by him before the court before which such informa- tion shall be exhibited, that the said animal, carriage, air- craft, ship or goods were his property at the time of seizure; but if such person shall reside outside of the Island, then oath shall be made by the attorney by whom such claim or appearance shall be entered that he has full authority from such claimant to make or enter the same, and that to the best of his knowledge and belief the same were at the time of seizure, the bona fide property of the claimant; and on failure of making such proof of ownership such animal, carriage, aircraft, ship or goods shall be condemned, as if no claim or appearance had been made; and if such animal, carriage, aircraft, ship or goods shall at the time of the seizure thereof be the bona fide property of any number of owners exceeding five, it shall not be necessary for more than two of them to enter such claim or appearance on the

. -.-. .

me inelusion of this page is authorized by L.N. 50/1979]

Certificate of probable

Seizure.

CUSTOMS

part of themselves and their co-owners, or to make such oath as aforesaid; and if any such animal, carriage, aircraft, ship or goods shall at the time of seizure be the property of a company, such claim and appearance may be entered and oath made by the secretary or a director of such company.

(2) For the purpose of this section a company means a limited company registered in the Island under the provi- sions of the Companies Act, but does not include any company or association of persons calling themselves a company not so registered.

249. In case any information or suit shall be 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 any officer in the execution or intended execution of his duty under the customs laws, and such information or suit be dismissed, and it shall appear to the court before whom the same shall have been tried that there was probable cause for such seizure or act the court shall certify on the record that there was such probable cause, and in such case the person who made such seizure or performed such act shall not be liable to any action, indictment or other suit or prosecution on account of such seizure or act; and a copy of such certificate, verified by the signature of the officer of the court, shall at the request of the officer concerned be given to him, and the same shall for all purposes be sufficient evidence of such certificate; and in case any action, indictment or other suit or prosecution shall be commenced and brought to trial against any person on account of any seizure or act as aforesaid (whether any information be brought to trial in respect of the same or not, or, having been brought to trial, the court shall not have certified that there was a probable cause for such seizure or act), wherein a verdict shall be given against the defendant, if the court shall be satisfied that there was probable cause for such

.

[The inclusion of this page is authorized by L.N. 50/1979]

CUSTOMS

seizure or act, then 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 XI. Proofs in Proceedings

250.-(1) In any prosecution under the customs faws, the S ~

~U O

proof that the proper duties have been paid in respect of any Z''Zin goods, or that the same have been lawfblly imported or certain exported, or lawfblly put into or out of any aircraft or ship, or -'. lawhlly transferred from one aircraft or ship to another aircraft or ship shall lie on the defendant.

(2) The averment that the Commissioner has elected that 1211985 any particular penalty should be sued for or recovered, or that Sch 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 the Island, or over the Island, or where the offence is committed in any port or place in the Island, 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.

251. If upon any trial a question shall arise whether any Evidenceof person is an officer, his own evidence thereof shall be deemed o~"". 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.

252.-(1) In all cases where any penalty the amount of which valuation

of goods for

is to be determined by the value of any goods is sued for under -y, the customs laws, such values shall, as regards proceedings in

any court, be estimated and taken according to the price for 3nool

S.11.

which goods that are of the same class or kind as the goods in respect of which the penalty is being sued for were sold in the Island in the open market at or about the time of the commission of the offence giving rise to those proceedings.

[The inclusion of th~spage IS authorized by L.N. 8800031

118 CUSTOMS

(2) A certificate under the hand of the Commissioner of the value of such goods and the import duties payable on such goods shall be accepted by the Court as prima facie evidence of the value thereof and of the duties payable thereon.

Copies of

253. In case any book or document required by the customs

documents

valid. laws be 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; and certificates and copies of official documents purporting to be certified under the hand and seal or stamp of ofice of any of the principal officers of Customs and Excise in the United Kingdom, or of any Comptroller of revenue in any Commonwealth country, or of any Jamaican or British Consul or Vice-Consul in a foreign country shall be received as prima facie evidence.

Proof of

254. If upon the trial of any issue touching any seizure,

order of

Govern-penalty or forfeiture, or other proceedings under the customs ment.

laws or incident thereto, it may be necessary to give proof of any order issued by the Government, or any person in the employment of the Government, 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.

255. 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.

PART XI. Miscellaneous and Repeal

Effect of Air

256. Where in any Order-in-Council made applicable to the

Navigation Ordm-in-Island in accordance with the provisions of the United Kingdom Council.

Air Navigation Acts, 1920 and 1936, 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.

[TIIL:IIICIIIS~OI~of this page is authorized by L.N. 88/2003]

CUSTOMS 119

Regulations.

257. The Minister may make regulations for the better carry- ,1199, ing out of the provisions of the customs laws and for the S.3. prevention of frauds on the revenue and may in such regulations

prescribe fees, rents or charges to be paid in respect of any matter therein referre to; and all such regulations shall be published in the Gazett .

Minister nray

257A. The Ministe may, by order subject to affirmative amend

resolution of the Hous s of Representatives, amend or vary any E:,"::,";

penalty or fine under t is Act. 1412004

I

I

Sch.

258. Subject to the provisions of this Act and any regulations Forms.

1211985

made thereunder, the Commissioner may from time to time sch, prescribe forms required to be used for the purposes of the customs laws and any such forms so prescribed, shall be published in the Gazette one month before such forms shall be required to be used.

259. The Commissioner may permit the entry, unloading, Fme-

tlonary power

removal and loading of goods, and the report and clearance of t0commis-aircraft and ships in such form and manner as he may direct to :pz;pmeet the exigencies of any case to which the customs laws may circumstances. not be conveniently applicable. 1211985

Sch.

260. With respect to the laws now repealed the following Provisions

relating to

provisions shall apply- repeals.

(a)

all offices, appointments, proclamations, rules, regu- lations, by-laws, orders, warrants, seals, certificates, books, records, instruments, documents, proceedings, and generally all acts of authority which originated under any of the said laws or any law thereby repealed and are subsisting or in force on the commencement of this Act, shall enure for the purposes of this Act as fully and effectually as if they had originated under the provisions of this Act, and accordingly shall, where necessary, be deemed to have so originated;

(b)

where under any repealed law any act, matter or thing is authorized to be done such act, matter or thing may be done under this Act unless the same is inconsistent with the express provisions of this Act;

[The inclusion of this vaae is authorized by L.N.111120051

Interpreta-tion.

CUSTOMS

where in any enactment, or in any proclamation, rule, regulation, by-law, order, form or document whatsoever made under any enactment now repealed, reference is made to any former Customs Consolidation Law, or to the Customs Consolidation Law, 1877 (Law 18 of 1877) or any enactment amending that Law, or any customs law such reference shall be read and shall operate as if it had been made to this Act or the provisions of this Act corresponding thereto.

SCHEDULE (Section 19)

In this Schedule-

1 1) "customs value of imported goods" means the value of goods for the purposes of levying ad valorem duties of customs on imported goods; "goods of the same class or kind means goods which fall within a group or range of goods produced by a particular industry or industry sector and includes identical or similar goods; "identical goods" means, subject to sub-paragraph (2), goods that the proper officer is satisfied-

(a)

are produced in the same country at or about the same time as the goods being valued; and

(b)

are the same in all respects as the goods being valued, notwithstanding minor differences in appearance;

"members of the same family", as respects any person, means-

(a)

the person's-

(i)

husband or wife;

(ii)

child, adopted child, step-child, grandchild or any other child wholly or mainly maintained by that person;

(iii) brother or sister;

(iv)

uncle or aunt;

(v)

nephew or niece;

(vi)

mother, father or adoptive parents;

(vii) stepmother or stepfather; and

(viii) lineal ancestor or descendant; and

(b) any person who is related by marriage to a person referred to in paragraph (a);

[The inclusion of this page is authorized by L.N.111/2005]

CUSTOMS

"produced" includes grown, manufactured and mined;

*'seller" means a person who has the legal or beneficial interest in the goods at the time that the contract of sale is concluded and to whom the proceeds of sale will ultimately be paid. exclusive of any commission or fee:

"similar goods" means, subject to sub-paragraph (3), goods that the proper officer is satisfied-

(a)

are produced at or about the same time in the same country as the goods being valued; and

(b)

although not alike in all respects to the goods being valued, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable.

(2)

References in sub-paragraph (1) to "identical goods" and "similar goods" respectively, do not include references to goods which incorporate or reflect engineering development, artwork, design work and plans and sketches for which no adjustment has been made under paragraph 8

(1)

(b) (iv) on the ground that such engineering, development, artwork, design work and plans and sketches were undertaken in the Island.

(3)

In determining whether or not goods are similar, the quality of the goods, their reputation and any registered trade mark in respect of those goods or a class of goods to which they belong are among the factors that may be taken into account.

(4)

For the purpose of this Schedule-

(a)

a buyer and a seller of imported goods shall be deemed to be related only if-

(i)

they are officers or directors of one another's business;

(ii)

they are legally recognued partners in business;

(iii) they are employer and employee;

(iv)

any person directly or indirectly owns, controls or holds five per cent or more of the voting shares of both of them;

(v)

one of them directly or indirectly controls the other,

(vi)

both of them are directly or indirectly controlled by a third person;

- -~

[The inclusion of this page is authorized by L.N. 88/2003]

CUSTOMS

(vii) together they control, directly or indirectly, a third person; or

(viii) they are members of the same family;

one person shallbe deemed to control another when the former is legally or operationally in a position to exercise restraint or direction over the latter,

persons who are associated with one another in that one is the sole agent, sole distributor or sole concessionaire, however described, of the other shall be deemed to be related only if they fall within the criteria specified in sub-paragraph (a);

an event shall be deemed to occur about the same time as another event if the first event occurs on the same dav as the other event or within the forty-five days immediaiely preceding or immediately following the day on which the other event occurs.

Customs

2.-(1) Where the-conditions +ed in paragraph 3 are fullilled, the

value,

customs value of imported goods shall be determinedunder that paragraph

seauential

apP~ication

and the

fallback

method

(2)

A declaration of customs value of imported goods shall be made by the importer and shall be supported by documentary evidence consisting of objective and quantifiable data that establishes the accuracy of that declmtion

(3)

Subject to sub-paragraph (4), where the customs value of imported goods cannot be determined under paragraph 3, it shall be determined by proceeding sequentially through paragraphs 4 to 7, to the first such paragraph under which the customs value can be determined; but the

order of application of paragraph 6 and 7 shall be reversed if the importer so requests and the Commissioner agrees.

(4)

Except as provided in sub-paragraph (3), the provisions of the next paragraph in the sequence established by that sub-paragraph shall be applied only where the customs value of imported goods cannot be determined under a particularparagraph

(5)

Where the customs value of imported goods cannot be determined under paragraphs 3 to 7, then, it shall-

(a)

be determined using such meansas are reasonable having regard to the principles and general provisions of this Schedule; and

(6)

be based, as far as practicable, on previously determined customs values.

jThe inclusion of this page is authorized by L.N. 88/2003]

CUSTOMS

(6) No customs value of imported goods shall be determined under sub-paragraph (5) on the basis of-

the selling price in the Island of goods produced therein;

a system which provides for the acceptance for customs purposes of the higher of two alternative values;

the price of goods on the domestic market of the courrtry of exportation;

the cost of production, other than computed values which have been determined for identical or similar goods in accordance with paragraph 7;

the price of the goods for export to a country other than Jamaica;

minimum customs values; or

arbitrary or fictitious values.

3.-41) Subject to paragraphs 2 and 8, the customs value of imported goods determined under this paragraph shall be the transaction value, that is "'Iue. to say, the price actually paid or payable for the goods when sold for export

to the Island in the circumstances referred to in sub-paragraph (2) and adjusted in accordance with paragraph 8 or, where appropriate, paragraph 9.

(2)

The circumstances referred to in sub-paragraph (I) are that-

(a)

there are no restrictions as to the disposition or use of the goods by the buyer other than restrictions which-

(i)

are imposed or required under any law;

(ii)

limit the geographical area in which the goods may be resold; or

(iii) do not substantially affect the value of the goods;

(6)

the sale or price of the goods is not subject to any condition or consideration for which a value cannot be determined with respect to the goods being valued;

(c)

no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with paragraph 8;and

(4 the buyer and the seller are not related or, where they are related, the transaction value is acceptable for customs purposes under sub-paragraph (3).

[The ~nclus~on 8812003)of tlm page is autltor~zedby L.N

CUSTOMS

(3) In determining whether the transaction value is acceptable for

the purposes of sub-paragraph (I), in circumstances where the buyer and seller are related, the Commissioner shall-

(a)

take account of the circumstances of the sale; and

(b)

accept the transaction value stated. unless, on the basis of information provided by the importer or otherwise. he considers that there are grounds for believing that the relationship influenced the price.

(4)

The Commissioner shall inform the importer in writing of the grounds referred to in sub-paragraph (3) and give him a reasonable opportunity to be heard.

(5)

In a sale between related persons, the transaction value shall be accepted and the goods valued in accordance with sub-paragraph (1) if, subject to subparagraph (6), the importer demonstrates that such value closely approximates to one of the following values occurring at or about the same time--

(a)

the transaction value in sales of identical or similat goods for e.uport to the Island between buyers and sellers who are not related in any particular case:

(b)

the customs value of identical or similar goods, as determined under pmgraph 6:

*(c) the customs value of identical or similar goods, as determined under paragraph 7.

(6)

In applying any of the provisions of sub-paragraph (5) account shall be taken of-

(a)

demonstrated differences in commercial levels and quantity levels:

(h)

the matters specified in paragraph 8: and

(c)

costs incurred by the seller in sales in which he and the buyer are not related that are not incurred by the seller in sales in which he and the buyer are related.

*(7) For the purpose of subparagraph (1): the price actually paid or payablc is. subject to sub-paragraphs (8) and (9): the total payment made. or to be made, for the imported goods by the buyer to, or for the benefit of, the seller.

(8) The payment referred to in sub-paragraph (7) may be made either directly or indirectly without necessarily taking the form of a transfer of money and shall include

*Detaminationof value suspended w.e.f 3.6.2002 to 10.3.2004-L.N. 28/2002 refers.

CUSTOMS

(a)

all payment that as a condition of sale of the imported goods. are made or to be made by the buyer to the seller or by the buyer to a third party to satisfv an obligation of the seller: and

(b)

any settlement by the buyer, whether in whole or in part, of a debt owed by the seller.

(9)

Except to the extent allowed under paragraph 8-

(a)

any activities (includmg the marketing of imported goods) undertaken by a buyer on his own account shall not be regarded for the purpose of this paragraph as an indlrect payment to the seller. whether or not such activities are of benefit to the seller or were undertaken by the buyer pursuant to an agreement with the seller: and

(6)

the cost of any such activity shall not be added to the price actually paid or payable in determining the customs value of the imported goods.

(10)

The following charges or costs shall not be taken into account in determining the customs value of imported goods if such charges or costs may be distinguishfrom the price actually paid or payable for those goods

(a)

charges for construction, erection, assembly, maintenance or technical assistance; undertaken after importation of goods such as industrial plant. machinery or equipment;

(b)

the cost of transportation after importation;

(c)

customs duties and other taxes payable in the Island by reason of the importation or sale of the goods.

Detennina-

4.-41) Subject to paragraph 2 and sub-paragraph (2), the customs value

tion of

of imported goods determined under this paragraph shall be the transaction

customs

_{value on} value of identical goods sold for export to the Island at or about the same basis of time as the goods being valued.

transaction

value of (2) The transaction value to be applied under sub-paragraph (1) is identical

the transaction value of-

goods sold for export.

(a)

identical goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued; or

(b)

in the absence of such a sale, identical goods sold at a different commercial level or in different quantities, or both, with such adjustmentsas are reasonable and necessary (whether resulting in an increase or a decrease in value) having regard to the

differences attributable to commercial level or quantity, or to both.

[The inclusion of this page is authorized by L.N. 88120031 Determina-tion of customs value on basis of transaction value of similar

sold for export.

CUSTOMS

(3)

Where the costs and charges referred to in paragraph 8 (1) (e) are included in the transaction value, an adjustment shall be made to take account of dfferences in those costs and charges between the imported goods and the identical goods in question where those differences are attributable to differences in distances and modes of transportation.

(4)

The following principles shall apply under hs paragraph-

(a)

if more than one transaction value of identical goods are found. the lowest such value shall be used to determine the customs value of the imported goods;

(b)

a transaction value for goods produced by a different person shall be taken into account only when no transaction value can be found under sub-paragraph (1) for identical goods produced by the same person as the goods being valued;

(c)

a condition for adjustment because of different commercial levels or different quantities shall be that the adjustment shall be made only on the basis of evidence clearly establishing the reasonableness and accuracy of the adjustment.

(5)

In this paragraph "the transaction value of identical imported goods" means a customs value previously determined under paragraph 3. adjusted as provided in sub-paragraphs (2) and (3) of this paragraph.

5.+1) Subject to paragraph 2 and sub-paragraph (2). the customs value of imported goods determined under this paragraph shall be the transaction value of similar goods sold for export to the Island and exported at or about the same time as the goods being valued.

(2)

The transaction value to be applied under sub-paragraph (1) is the transaction value of-

(a)

similar goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued; or

(6)

in the absence of such a sale, similar goods sold at a different commercial level or in different quantities, or both, with such adjustments as are reasonable and necessary (whether resulting in an increase or a decrease in value) having regard to the cfifference attributable to commercial level or quantity, or to both.

(3)

Where the costs and charges referred to in paragraph 8 (1) (e) are included in the transaction value, an adjustment shall be made to take account of differences in those costs and charges between the imported goods and the identical goods in question where those differences are attributable to differences in distances and modes of transportation.

(4)

The following principles shall apply under this paragraph-

[The inclus~n~i 88/2003]

ofthis page is aull~orizedby L N.

CUSTOMS

(a)

if more than one transaction value of similar goods are found. the lowest such value shall be used to determine the customs value of the imported goods:

(b)

a transaction value for goods produced b?- a Merent person shall be taken into account only when no transaction value can be found under sub-paragraph (1) for similar goods produced by the same person as the goods being valued;

(c)

a condtion for adjustment because of lfferent commercial levels or different quantities shall be that the adjustment shall be made only on the basis of evidence clearly establishmg the reasonableness and accuracy of the adjustment.

(5)

In this paragraph "the transaction value of sinular imported goods" means a customs value previously determined under paragraph 3. adjusted as provided in sub-paragraphs (2) and (3) of this pamgraph.

6.1) Subject to paragraph 2. where the imported goods or identical or sidar imported goods are sold in the Island in the same conQtion in which they are imported, the customs value of those goods shall be determined in accordance with sub-paragraph (2).

(2)

The customs value shall be based on the unit price at which the imported goods or identical or similar imported goods are sold in the greatest aggregate quantity. to persons who are not related to the seller at or about the time of the importation of the goods being valued. subject to deductions for the following-

(a)

subject to sub-paragraph (10). the commission usually paid or agreed to be paid or the additions usually made for profit and general expenses (including the direct and induect costs of marketing the goods in question) in connection with sales in the Island of imported goods of the same class or kind;

(b)

the usual costs of transportation and insurance and other associated costs normally incurred within the Island; and

(c)

the customs duties and other duties or taxes payable in the Island by reason of the importation or sale of the goods.

(3)

If neither the imported goods nor identical or similar imported goods are sold at or about the time of importation of the goods being valued, then, if the importer so requests, the customs value of the imported goods shall be based on the unit price at which the imported goods or identical or similarimported goods are sold in the Island in the same condition in which they were imported and at the earliest date after their importation, being a date not later than ninety days after the date of such importation, subject to the deductions specified in sub-paragraph (1).

Value based on unit price of greatest aggregate quantih (the d&c-tive

method).

[Tlie inclusion of this page is authorized by L.N. 88/2003]

CUSTOMS

(4)

Subject to sub-paragraph (5). if neither the imported goods nor identical or similar imported goods are sold in the Island in the condition in which they were imported. then the Commissioner may determine that the value of the goods shall be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in the Island who are not related to the seller.

(5)

In detennining value under sub-paragraph (4). deductions shall be made in respect of-

(a)

the value added by such further processing, based on quantifiable data and calculated on the bases of usual formulae and methods and practices of the industry concerned; and

(6)

the matters specified in sub-paragraph (2) (a). (6) arad (c).

(6)

Subject to sub-paragraph (7). the unit price at which imported goods or identical or similar imported goods are sold in the greatest aggregate quantity is the price at which the greatest number of units of the goods is sold in sales made to persons who are not related to the seller, being sales occurring at the first commercial level after the importation at which the sales take place.

(7)

In determining the unit price for the purposes of this paragraph, no account shall be taken of any sale in the Island to a person who supplies any goods or services specified in paragraph 8 (1) (b). directly or indirectly, free of charge or at a reduced cost. for use in connection with the production and sale for export of the imported goods.

(8)

Subject to sub-paragraph (9). the amount allowable under sub- paragraph (2) (a) as a deduction for profit and general expenses shall be taken as a whole and shall be determined on the basis of figures and other information supplied by or on behalf of the importer.

(9)

Where it appears to the proper officer that the figures or other information so supplied are not consistent with verifiable figures and information pertaining to sales of imported goods of the same class or kind the proper officer may determine the amount allowable on the basis of figures and information other than those supplied.

(10)

In detennining for the purposes of sub-paragraph (2) (a) the commissions or the additions usually made for profit and general expenses. the question whether imported goods are of the same class or kind shall be decided on the facts of each particular case, having regard to all the circumstances. and taking into account. where possible, informatior! pertaining to the sale of the narrowest group or range of imported goods of the same class or kind.

1-l'l~cIIIC~II~IOII pngc IS mll~onzedby LN. 8813003j

of 1111s

CUSTOMS

(1 1) A reference to goods of the same class or kind includes a reference to goods imported from the same country as the goods being valued and to goods imported from other countries.

(12) For the purposes of sub-paragraph (3), "the earliest date" means the date by which sales of the goods or of identical or similar imported goods are made in sufficient quantity to establish the unit price.

7.---(I) Subject to paragraph 2 and this paragraph the customs value of imported goods shall be determined under this paragraph on a computed value consisting of the sum of-

(a)

the cost or value of the materials and processing used to pduce the imported goods;

(6)

an amount for profit and general expenses equivalent to the amount usually reflected in sales of goods that are of the same class or kind as the goods being valued and that are made by producers in the country of exportation for export to the Island; and

(c)

the total of all costs and charges referred to in paragraph 8 (1) (e).

(2)

The cost referred to in sub-paragraph (1) (a) shall include-

(a)

the costs referred to in paragraph 8 (1) (a) (ii) and (iii);

(b)

the value, duly apportioned, of such goods or services referred to in paragraph 8 (1)(6) ashave been supplied, directly or indirectly, by the buyer for use in connection with the production of the imported goods;

(c)

the value of such goods and services refed to in paragraph 8 (1)

(b)

(iv) as are undertaken in the Island, to the extent only that they

are charged to the producer, and no cost or value as aforesaid shall be counted more than once in determining the computed value of imported goods.

(3)

The cost or value referred to in sub-paragraph (I) (a) shall be determined on the basis of such commercial accounts supplied by or on behalf of the producer as relate to the production of the goods being valued and as are consistent with the generally accepted acco~

(4)

For the purposes of sub-paragraph (1) (b+

principles applied in the country in which the -goodsareproduced.

[The ~ncluslon of this page is authorizedby L.N. 88/2003]

Determina-tionof

value based

on com-

CUSTOMS

Certain charges to be included in customs value.

(a)

the amount for profit and general expenses shall. subject to sub- paragraph (6). be taken as a whole and shall be determined on the basis of figures or other infonnation supplied by or on behalf of the producer;

(h)

where it appears to the proper officer that the figures or other information so supplied are not consistent with the figures or other information usually attributable to sales of goods that-

(i)

are of the same class or kind as the goods being valued: and

(ii)

are made by producers in the country of exportation for

export to the Island the proper officer may deternline the amount for profit and general expenses on the basis of figures and information other than those supplied by or on behalf of the producer of the goods.

(c)

the question whether goods are of the same class or kind as other goods shall be decided on the facts of each particular case. having regard to all the circumstances and taking into account. where possible, information pertaining to the sales for export to the Island of the narrowest group or range of goods of the same class or kind as the goods being valued;

(d)

a reference to-

(i)

"general expenses" is a reference to the direct and indirect costs of producing and selling the goods for export, being costs not included under sub-paragraph

(1) (a);and

(ii) "goods of the same class or kind" means goods imported from the she country as the goods being valued.

8.-(1) In determining the customs valuc under paragraph 3, there shall bc added to the price actually paid or payable for the imported goods-

(a)

the following costs, to the extent that they are incurred by the buyer but are not included in the price actually paid or payable for the goods-

(i)

commission and brokerage, except buying commission:

(ii)

the costs of containers which, for customs purposes. are treated as one with the goods in question;

(iii) the cost of packing, whether for labour or materials;

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the value. apportioned as appropriate. of the following goods and senices where the are supplied. duectly or induectly. by the buyer free of charge or at a reduced cost for use in connection with the production and sale for export of the imported goods, to the exqent that such value has not been included in the price actually paid or payable that is to say-

(i)

materials. components. parts and similar items incorporated in the imported goods;

(ii)

tools. dles. moulds and similar items used in the production of the imported goods;

(iii) materials consumed in the production of the imported goods;

(iv) engineering. development, artwork and design work. as well as such plans or sketches as are done outside of the Island and are necessary for the production of the imported goods;

royalties and licence fees, including payents in respect of patents, trademarks and copyright, related to the goods being valued payable by the buyer, either directly or indirectly, as a condition of sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or payable;

the value of any part of the proceeds of any subsequent resale. disposal or use of the imported goods that accrues, directly or indirectly, to the seller;

subject to any reduction of freight charges by the Commissioner in accordance with section 19 (7), the following costs and charges-

(i)

the cost of transportation of the imported goods to the port or place of importation;

(ii)

the loading, unloading and handhg charges associated with the transportation of the imported goods to the port or place of importation; and

(iii) the cost of insurance. In determining the customs value of imported goods-

no additions shall be made to the price actually paid or payable for those goods, except as provided in this paragraph; and

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Interest charges

to k excluded.

(b)

additions to the price actual1~- paid or payable shall be made under this paragraph only on the basis of objective and quantrfiable data: and

(c)

the transaction value of the goods shall not be determined under paragraph 3 in the absence of such data.

(3)

Notwithstanding sub-paragraph (1) (c)-

(a)

in determining the customs value of imported goods. charges for the right to reproduce the goods in the Island shall not be added to the price actually paid or payable for those goods:

(b)

payments made by the buyer for the right to distribute or resell those goods sllall not be added to the price actually paid or payable for the goods if such payments are not a condition of the sale for export of those goods to the Island.

"buying commission" means fees paid by an importer to lus buying agent for the service of representing him abroad in the purchase of the goods being valued.

"buying agent" means a person who acts for a buyer of goods for reward or hire.

9.--( 1) Charges for interest under a financing arrangement entered into by the buyer and related to the purchase of imported goods shall not be included in the customs value determined under paragraph 3. if the requirements in sub-paragraph (2) are satisfied.

(2)

The requirements referred to in sub-paragraph (1) are as follows-

(a)

the charges are distinguished from the price actually paid or payable for the goods;

(b)

the financing amngement is in writing;

(c)

where required by the Commissioner, the buyer can demonstrate that-

(i)

such goods are actually sold at the price declared as the price actually paid or payable; and

(ii)

the claimed rate of interest does not exceed the level for such tr;insactions prevailing in the country where, and at the time when,the finance was provided.

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(3)

The provisions of sub-paragraphs (1) and (2) shall apply-

(a)

whether the finance is provided by the seller, a bank or another person; and

(6)

with such modifications as may be necessary in relation to any case where value is determined under a method other than the transaction value.

s ue 10.-(1) Where the value of the data or instructions recorded on any f~ a carrier medium for data processing equipment is distmgukhed or Processing distinguishable from the cost or value of the medium itself, then, in

equipment.

determining the transactionvalue of the carrier medium, no account shall be taken of the value of the recorded data or instructions.

(2) For the purposes of this paragraph-

"carrier medium" shall not include integrated circuits, semiconductors and similar devices or articles incorporating such circuits or devices;

"data or instructions" shall not include sound cinematic or video recordings.

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