CUSTOMS
PART I. Preliminan,
PART 11. Duties, Prohibitions, Drawbacks and ReJirnakof Duh,
Minister may make interim order.
I I. Minister may remit duties.
Duty on goods re-imported.
In case of dispute. importer to deposit the duty demanded.
Duty payable on classification at lughest rate. Duty on composite goods.
2 1. Duty chargeable on reputed quantity.
On gross weight in certain cases.
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of Il11spage is autl~orizedby L.N.
CUSTOMS
Derelict, &c., goods liable to full duty unless damaged.
Damage to be assessed by Commissioner.
No abatement on certain goods.
Qualification as to abatement.
Limitations as to wine and beer.
Goods used contrary to purpose for which imported.
Penalty for not producing goods.
Saving asto goods of Government.
Goods imported for temporary use. Disposal of deposit.
Restrictions and conditions on importation for temporary use. Contract prices of imported goods may be adjusted to meet change in duty. Minister may prohibit importation, carriage coastwise or exporta- tion.
Goods prohibited to be imported.
Goods prohibited to be exported.
Savingsasto spirits and tobacco.
Savingsasto transit goods and stores.
Prohibitions elsewhere provided.
Minister may direct granting of drawbacks.
Certification of debenture.
Declaration by owners of goods exported on drawback.
Evidence of disposal of goods.
Tie-limit for debenture payment. Rehd of duties paid in error.
PART I1I. Arrival and Report ofAircraJ and Ships, Landing of Passengers and Unloading, Removal and Delivery ofGoods
Procedure on arrival.
Commissioner may direct mooring and discharge.
Officer may board airmil aship.
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CUSTOMS
Oeficer may open if access not free. Penalty for interfering with seal, &c. Penalp for interfering with goods, while in any port. etc. Goods unlawfully discharged. Search of persons. Certain officers may not search without special authority. Search of female. Control of small craft. General regulations for small craft. Penalty for in€ringement of regulations re small craft.
Licences for small craft. Accommodation of officer. Report Certain goods to be separately reported. Steamshipto report certaingoods beforebreaking bu%.
Penalty for not makingdue report. Penalty for n& accounting for package repofled. What is cargo. Master to answer questions. Penalty for wrongly breakingbulk. Master to deliver previous clearance. Shipabandoned may be seized. Report when dischargingat more than one port. Unloading, entry, removal and delivery of goods. As to goods other than cargo. Forfeiture. Delivery of bullion and coin. Declaration in absence of documents.
Entry of goods where Commissioner is unable to assessvalue.
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CUSTOMS
En@ where importer provides false document.
Samples to be retained.
Goods not entered or delivered.
Goods warehoused may be sold.
Goods not sold on being offered for sale. YO. Goods warehoused may be examined.
Goods may be entered by slupowner. etc.
Aircraft or shp may be detained till goods landed.
Restrictions as to passengers and other persons.
PART IV. Karehoused Goods and Goods Deposited in a Custorns.-ken
95. Warehousing. 96 Compensation for damage to goods deposited in Queen's warehouse.
Goods deemed to be in Queen's warehouse.
Private warehouses and customs areas.
Disposal of goods on revocation.
Penalty for interfering with storage of goods in a private warehouse.
Warehoused goods to beproduced to officer.
1 11. Penalty for illegally opening warehouse or customs area.
May be entered for use in the Island or exportation.
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Disposal of goods not re-warehoused.
Delivery in special circumstances.
Duty to be paid according to original account.
Goods entered for exportation exempt from import duty.
Power of Commissioner to permit processing and manufacture in warehouse subject to conditions.
Provisions as to import duty on materials used in the processing or manufacture of goods under section 129.
PARTV. Loading and Exportation of Goods
Penalty for breach of sections 133 to 138.
1 43. Restriction on exportation of certain goods.
General provisions as to loading and exportation of goods.
Commissioner may relax conditions of shipment.
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Penalty for interfering with goods secured by officer.
Bond to be given in certain case&
Short loading of bonded goods.
Exporter to notify short loading of non-bonded goods.
Commissioner may allow shipment d stores.
PARTVI. Departure and Clearance of Aircraft and Ships
Master to deliver account of cargo and stores.
Penalty for not clearing.
Clearance of steamships.
Minister may prescribe special conditions as to clearance.
Penalty for failure to produce goods.
Officersto be set down by departing aircraft or ship, &c.
PARTVIL Coasting Trade
seas.
177. OEenccs.
Coastwise cargo not to be put on board on Sunday, &c.
CUSTOMS
Prohibited goods. Master to keep cargo book.
Master to produce cargo book on demand.
Penalty for failure to keep cargo book correctly
Minister may impose special conditions. Form of cargo book. Coastwise passengers, etc. Master to deliver cargo book to officer before departure. Procedure where no officer is stationed.
Master to deliver cargo book on arrival. Commissioner may vary procedure. Cargo book, &c., to be delivered to officer on demand. Goods camed coastwise may be entered outwards in certain
cases. PART VIII. Prevention of Smuggling
Penalty on persons found on board smuggling ships. Smuggling ships under 250 tons forfeited.
Penalty on smuggling aircraft and ships of 250 tons or more.
Ship forfeited for offence during chase.
Penalty for not bringing to. Offences by smuggling, &c., against officers. Penalty for signalling to smugghg aircraft or ship. Penalty for interfering with customs gear. Intermeddhg with goods found floating. Writs of assistance. Special warrant. Forfeiture on conviction. Officer may stop carriage.
Officer may patrol freely. Officer may moor patrol craft.
PART IX. General
General penalty. Penalty in cases of forfeiture. Penalty for false declarations, etc.
Penalty for evading customslaws regarding imported or exported goods.
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Penalty in relation to concealed goods, &c. Power of Commissioner to purchase goods in certain cases. mering goods for sale under pretence that they are smuggled. General provision as to forfeiture. Protection of thlrd parues.
Disposal of seizure.
Limit of penalty. Governor-Generalmay restore seizure. &c. Commissionermay mitigate penalty. Rewards. Steamship agents. Documents. form of. Documents. production of.
Copies of documents to be submitted. Translation. Samples. Goods to be handled by owner. Samples for owner. Remission of duty on goods lost, &c. Drawbacks on goods lost.
Drawback on goods abandoned.
Modification of declaration.
Authority to be produced by person acting for another. Witnessing of signatures. Master to attend before Commissioner if so required.
Time of importation, kc., defined. Spa1 packages deemed goods.
Power of arrest. Arrest after escape.
PARTX. Legal Proceedings
Prosecutions for customs offences. Proceedings to be taken within seven years.
Alternative sentence.
Impmvement for second offence. Limitation as to pleading.
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Claims to seized goods to be in name of owner.
Certificate of probable cause of seizure.
PART XI. Proofs in Proceedings
250. Onus of proof on defendant in certain cases.
25 1. Evidence of officers.
Valuation of goods for penalty.
PART XI. Miscellaneous and Repeal
Provisions relating to repeals.
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CUSTOMS
THE CUSTOMS ACT
Tap. 89 14 of 1971
Laws S. 8 and 23 of 1954, 2nd Sch. 30 of 1954, 19 of 1971, 44 of 1954, 29 of 1971, 66 of 1954, 7 of 1974, 35 of 1957, S.6.,
Acts 12 of 1985
2 of 1963, Sch., 32 of 1964, 4 of 1991, 19 of 1967, 35 of 1997, 24 of 1968, 16 of 2000, 42 of 1969 3 of 2001,
3rd Sch, 25 of2OU3,
14 of 2004.
short title.
1. This Act may be cited as the Customs Act. PART1. Preliminary 2.1) In this Act and in any other enactment relating to the :2Tw-Customs----3211964 s 2 (b) "agent7', in relation to the Master or owner of an aircraft or ship, includes any person who notifies the Commissioner in writing that he intends to act as the agent, and who or on :i9*' whose behalf any person authorized by him signs any document required or permitted by the customs laws to be signed by an agent; provided that the owner of any aircraft or ship, if tesident or represented in the Island, shall be deemed to be the agent of the Master for all the purposes of the customs laws, if no such agent be appointed; "aircraft" includes balloons, kites, gliders, airships and flying machines; "approved place of unloading7' and "approved place of loading" 3211964 mean, respectively, an approved place of unloading and an (a) approved place of loading appointed by the Minister pursuant to subsection (2); "boarding station" means a boarding station appointed by the 3211964 Minister pursuant to subsection (2); s 2 (a). "burden" means net registered tonnage, or tonnage calculated in
the manner prescribed by law for ascertaining net registered tonnage:
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t2 CUSTOMS
"carriage" includes every description of conveyance for the 1211985 transport by land of human beings or property; Sch. "Commissioner" means the Commissioner of Customs and
3211964
S. 2 (a). Excise; 2411968
"Commonwealth" means the Commonwealth as defined in
S. 2. 4511975 section 1 of the Constitution of Jamaica;
S. 2.
3211964 "Customs area7' means a Customs area appointed by the
S. 2 (a). Minister pursuant to subsection (2);
"customs laws" shall mean and includes this Act and any regulations or proclamations made thereunder and all other enactments relating to the Customs;
312001 "document" means-
S. 2.
"drawback means a refund of all or part of any duty of customs or excise authorized by law in respect of goods exported or used in any particular manner;
"duty" includes any tax or surtax imposed by the customs or excise laws;
"entered in relation to goods imported, warehoused, put on board an aircraft or ship as stores or exported means the acceptance and signature by the proper officer of an entry, specification, or shipping bill, and declaration signed by the importer or exporter on the prescribed form in the pres- cribed manner, together with the payment to the proper officer by the importer or exporter of all rents and charges due to the government in respect of the goods, and, in the case of dutiable goods (except on the entry for warehousing of imported goods),the payment by the importer or exporter to the proper officer of the full duties due thereon, or else,
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CUSTOMS
where permitted, the deposit of a sum of money or giving of security for the duties, as provided by law, or, in the case of goods for which security by bond is required on the exportation, putting on board an aircraft or ship as stores or removal of such goods, the giving of such security;
"export" means to take or cause to be taken out of the Island or the waters thereoc
"exporter" includes any person by whom any goods (including goods transferred from an importing aircraft or ship) are exported from the Island or supplied for use as aircraft's or ships' stores in accordance with section 157, and also the owner, or any person acting on his behalf, and any person who for customs purposes signs any document relating to goods exported or intended for exportation or supplied or intended for suppIy as aircraft's or ships' stores as aforesaid;
"goods" includes all kinds of goods, wares, merchandise and livestock; "import" means to bring or cause to be brought within the Island or the waters thereoc "importer" includes the owner or any other person for the time being possessed of or beneficially interested in any goods at and from the time of the importation thereof until the same are duly delivered out of the charge of the officers, and also any person who signs any document relating to any imported goods required by the customs laws to be signed by an importer; "Master" includes the person having or taking the charge or command of any aircraft or ship; "name" includes the registration mark of an aircraft; "obscuration" means the difference, caused by matter in solution, between the actual strength of spirits and the apparent strength as indicated by the hydrometer; "occupier" includes any person who signs as principal any bond in respect of any building or place used for the deposit of goods for the security thereof or of the duties thereon under the customs laws;
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41199 I
S.2.
3211964
S. 2 (a).
3211964
s.2 (a).
CUSTOMS
"offence against the customs laws" includes any act of any person contrary to the customs laws or any failure of any person to perform an act required by the customs laws to be performed by him;
"officer" includes any person employed in the Department of Customs and Excise, the Revenue Protection Division of the Ministry of Finance and all officers of the Constabulary Force, as well as any person acting in the aid of any officer or any such person; and any person acting in the aid of an officer acting in the execution of his office or duty shall be deemed to be an officer acting in the execution of his office or duty;
"owner of goods" includes any person who is for the time being entitled, either as owner or agent for the owner, to the possession of any goods;
"Over the Island" means above the area contained within the imaginary lines bounding the Island and the waters thereof; and if any person, goods or thing shall descend or fall or be dropped or thrown fiom any aircraft within such area, such person, goods or thing shall be deemed to have descended or fhllen, or to have been dropped or thrown &om an aircraft over the Island;
"port" mans a port appointed by the Minister pursuant to subsection (2); "private warehouse" means a private warehouse appointed by the Minister pursuant to subsection (2); "prohibited goods" and "restricted goods" mean respectively any goods the importation or exportation of which is prohibited or restricted by law; "proof" means such spirits as at the temperature of 51 degrees Fahrenheit shall weigh 12113ths of the weight of an equal measure of distilled water; "proper officer" means any oficer whose right or duty it may be to exact the performance of, or to perform, the act rekrred to; "Queen's warehouse" means any warehouse or place whatsoever for the time being occupied or used by the
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Commissioner for the deposit of goods for security thereof 12,1985 or of the duty due thereon; Sch.
"ship" includes a steamship as hereinafter defined, and any other ship, boat, lighter, or other floating craft of any description, but does not include aircraft;
"special store" means a special store appointed by the Minister 32iiga
S. 2 (a).
pursuant to subsection (2); "steamship" means a ship of at least one hundred tons burden propelled by mechanical power; "sufferance wharf" means any sufferance wharf designated by 3211964
S. 2 (a).
the Minister pursuant to subsection (2);
"Taxpayer Appeals Department" means the Taxpayer Appeals 312001 Department established under section 11A of the Revenue S. 2. Administration Act;
"uncustomed goods" includes goods liable to duty on which the full duties due have not been paid, and any goods, whether liable to duty or not, which are imported or exported or in any way dealt with contrary to the customs laws; "warehoused means deposited in a Queen's or private warehouse; "warehouse-keeper" means the owner or occupier of a private warehouse;
"waters of the Island means any waters within a space contained within an imaginary line drawn parallel to the shores or outer reefs of the Island which appear above the surface at lowwater mark at ordinary spring tides and 14t1971
S. 8 and
distant twelve miles therefrom:
2nd Sch.
Provided that where the outer limit of any part of the territorial sea of the Island does not run parallel as aforesaid at such distance, the said line shall follow and coincide with that limit. 3211964
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CUSTOMS
carried coastwise or exported may be unloaded or loaded, as the case may be; appoint any station or place to be a boarding station at which aircraft or ships arriving at or departing from any port or place shall bring to for the boarding or landing of officers; appoint any place to be a Customs area; appoint any place, whether on the coast or elsewhere, subject to such conditions or limitations as may be specified in the notice, to be a port; and any customs aerodrome whether within a port or not shall be deemed to be a port for aircraft; appoint any building or place to be a private warehouse; appoint any building in a Customs area to be a special store; designate any place other than an approved place of loading or unloading, either generally or in a particular case, to be a sufferance wharf at which goods may be loaded or unloaded under such conditions and in such manner as he may direct.
Officers to 3. For the purpose of carrying out the provisions of the
have powers
customs laws all officers shall have the same powers, authorities
of Con-
stables. and privileges as are given by law to officers of the Constabulary Force.
What shall 4. Every act, matter or thing required by the customs laws
be deemed
to be done or performed by, with, to or before the
acts of Commis-Commissioner, if done or performed by, with, to or before any
sioner.
officer assigned by the Commissioner for such purpose, shall be
1211985
Sch. deemed to be done or perfbrmed by, with, to or before the Commissioner; and every person employed on any duty or service relating to the customs by the orders or with the concurrence of the Commissioner (whether previously or subsequently expressed) shall be deemed to be the officer for that duty or service; and every act required
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CUSTOMS
by law at any time to be done by, with, to or before any particular officer nominated for such purpose, if done by, with, to or before any person appointed by the Commis- 1211985 sioner to act for such particular officer, shall be deemed to sdl. be done by, with, to or before such particular officer; and every act required by law to be done at any particular place within any port, if done at any place within such port appointed by the Commissioner for such purpose, shall be deemed to be done at the particular place so required by law.
PART11. Duties, Prohibitions, Drawbacks and Refunds of Duty
5.-(1) It shall be lawful for the House of Representatives custom from time to time by resolution to impose import or export duties. duties of customs upon any goods whatsoever which may be imported into or exported from the Island, and to revoke, reduce, increase or alter any such duties, and to provide for the importation or exportation of any goods without pay- ment of customs duty thereon.
(2) Notwithstanding anything to the contrary no Exemption
from unport
import duty shall be payable upon any article imported into Jamaica or taken out of bond in Jamaica by the University z,lwl of the West Indies or the Council of Legal Education and Flyw4 shown to the satisfaction of the Commissioner to be re-quired for the use of the said University or Council. ~ch.
6. Notwithstanding anything contained in section 5 the ~inister
may mako
Minister may by order (a) increase or reduce any import or htCrim export duty of customs, or (b)impose new import or export o*~. duties of customs, and from the date of publication of such order in the Gazette, and until the expiry of such order, the duties specified in such order shall be payable in lieu of any duties payable prior thereto :
Provided that where any duty is reduced by any such order, the person by whom any goods liable to the reduced
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Interim order to be confirmed. amended or revoked byHouse of Represen-tatives.
Excess duty tu he .e- funded when order ex- pires
Refund of
deposit.
1211985
Sch.
Restriction on delivery of goods to counteract evasion.
23 / 1954
S. 2. 321 1964
Ti. 3 1211985
sch.
CUSTOMS
duty are entered shall pay the reduced duty and in addition shall deposit with the proper officer the difference between the duty payable prior to the date of the order and the duty payable under the order until the order expires as herein- after provided.
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11. It shall be competent for the Minister upon application ~-t~~ by the importer or exporter to remit or refund in whole or in part any customs duty whenever he shall deem it expedient ,,,,,,, so to do and any such remission or refund may be subject s-2. to such special conditions as the Minister may see fit to impose.
14. All goods deposited in any warehouse without pay- ~i~r
entry to
ment of duty on the first importation thereof, or which may -duty be imported or exported and shall not have been entered for PW~~C. use within the Island or for exportation as the case may be, shall, upon being entered for use within the Island or for exportation as the case may be, be subject to such duties as may be due and payable on the like sort of goods under the customs laws in force at the time when the same are entered save in cases where special provision shall be made to the contrary.
15.-(1) Where by entry, bond, removal of goods or ,flmof otherwise, any obligation has been incurred for the pay- tE$&. ment of duties of customs, such obligation shall be deemed to be an obligation to pay all duties of customs which may become legally payable, or which are made payable or recoverable under the customs laws, and to pay the same as the same become payable.
(2) When any duty has been short levied or erron- eously refunded, the person who should have paid the amount short levied, or to whom the refund has erroneously been made, shall pay the amount short levied or repay the amount erroneousIy refunded, on demand being made by the Commissioner. 1211985
SCh.
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CUSTOMS
Duty on goods re-
imported.
121 1985
Soh.
16. Where any goods, whether made or produced within this Island or not, being of a class or description liable to any import duty of customs are re-imported into and entered for use within the Island after exportation therefrom, and it is shown to the satisfaction of the Commissioner that any duty of customs or excise chargeable in respect of the goods prior to their exportation was duly paid, either prior to exportation or at any subsequent time, and either that no drawback of any such duty was allowed on exportation, or that any drawback so allowed has been repaid to the Commissioner, then-
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such goods shall be chargeable with duty as if the
amount of the increase in the value of goods
attributable to the process were the whole value
thereof, and, where any sum has been contracted
to be paid for the execution of the process, the
sum shall be prima facie evidence of that amount,
but without prejudice to the powers of the
Commissioner under the customs laws as to the 1211985
ascertainment of the value of the goods for the *'.
purpose of assessing duty thereon ad valorem :
Provided that if the rate of duty of excise or customs, as the case may be, chargeable on goods of the same class or description at the time when the same are entered for use within the Island after re-importation shall exceed the rate paid on the said goods as a duty of excise or on first importation and entry, as the case may be, then in such case, in addition to the ad valorem import duty chargeable hereunder according to the amount of the increase in the value of the goods attributable to the process, such goods shall be chargeable with additional excise or customs duty calculated in the manner set out in paragraph (a),as if such goods had not been subjected to any process of repair, renovation or improvement abroad.
17.-(1) If any dispute shall arise as to whether any or gsze;f what duty is payable on any goods imported into or exported imp* to
depos~tthe
from the Island, the importer, consignee or exporter, or his dut,
agent, shall deposit in the hands of the Commissioner @gd.
s.6 (a)
the duty demanded by him.
$t?i5
(2) In the case of any such dispute the importer, *-consignee or his agent, after having first deposited the duty ghf&li in accordance with subsection (1) may, within three months
me iaollPsion of this page is authorized by L.N. 87119861
CUSTOMS
after such deposit, apply to the Commissioner, by notice of objection in writing, to review and revise the assessment of duty on the goods, and such application shall state precisely the grounds of objection.
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CUSTOMS
3211964
deposit, as the case may require, shall be returned to such s,qd,, importer, exporter, consignee or agent and in like manner where in case of such proceedings it is determined that the duty so deposited was less that the proper duty the difference between the deposit and the duty found to be due shall be recovered and paid into the Consolidated Fund.
18-41) Any person (hereinafter in this Act referred to as App-lsto
Revenue
the "objector") who has disputed an assessment by notice of ,,, objection under section 17 of this Act and who is dissatisfied with the decision of the Commissioner therein may appeal to the ,,,,,, Taxpayer Appeals Department within thirty days of the date of sch receiving the Commissioner's decision.
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CUSTOMS
(2) The onus of proving that the assessment complained of is erroneous shall be on the objector. LN.
8B/2002
(3) An objector who is dissatisfied with the decision of 312
S. 3 (u).
the Taxpayer Appeals Department may appeal to the Revenue Court within thirty days of the date of receiving that decision or within such longer period of time as may be permitted by or pursuant to rules of court.
Provisions
18.1 The provisions of this section apply in relation to ,,d,,g, appeals under sections 1 8 and 19. appeals.
LN.
8B/2002.
wlc i~lcl~~sio~l 88120031
of tliis page is autliorized by L.N.
CUSTOMS
(4) An appeal under section 18(3) shall be limited to the grounds stated in the notice of objection under section 17, but the Revenue Court may, in its discretion, permit the grounds of appeal to be amended.
Value. 19.-31) Where, pursuant to the provisions of any enactment
312001
for the time being in force, imported goods are required to be
S. 4.
entered, the value of those goods shall be determined in Schedule. accordance with the provisions of the Schedule.
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CUSTOMS
(a)request a review of the valuation; and
(a)the rate of exchange shall, subject to paragraph (b), be the last spot market weighted average selling rate as determined by the Bank of Jamaica prior to the date of report of the aircraft or ship;
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CUSTOMS
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CUSTOMS
(a) suspend the operation of any provision of the
Schedule
Schedule or the operation of the Schedule in relation
to any category of goods, for such period as may be
specified in the order; and
(b) specify how the value of any goods or category of goods to which the suspension relates shall be determined during that period.
Obligation 19A.-(1) Every person having an official duty or being
=w.
employed in the administration of this Act shall-
a term not exceeding nine months or to both such fine and imprisonment.
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CUSTOMS
:::&,reasonably be classified under two or more names, headings or
20.-(1) If any article is enumerated in the tariff, or can Dutypay-
descriptions, and there is a difference of duty, the highest duty tionat
hi&est rate.
provided shall be charged and collected thereon.
(2) Goods containing any article liable to duty as a part ~I
OI
or ingredient thereof shall be liable to duty at the rate payable on zy*e such part or ingredient, and any goods composed of more than one article liable to duty shall be liable to duty at the rate payable on the article charged with the highest rate of duty:
Provided that the highest rate shall not be exacted in cases where the Commissioner in his discretion decides that the goods contain only a negligible proportion of the article liable to the El985 highest rate:
Provided also that in no case shall any less duty be charged on any such goods than the duty due thereon when considered as a whole without regard to their contents.
21. If any article subject to the payment of specific duty is chargeable
DW
imported in any package intended for sale, or of a kind usually mrwd sold with the goods when the same are sold retail, and marked or quantity. labelled, or commonly sold, as containing, or commonly reputed to contain, a specific quantity of such article, then such package shall be deemed to contain not less than such specific quantity.
22. If any article subject to the payment of duty according to %gross
weight in
the weight thereof is imported in any package intended for sale, cdn or of a kind usually sold with the goods when the same are sold -. retail, and such is not marked or labelled, or is not in 1,*1,8$ the opinion of the Commissioner commonly sold as containing, Sch.
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28 CUSTOMS
or commonly reputed to contain, a specific quantity of such 1211985 article, md the importer is not able to satis@ the Commissioner Sch. as to the correct net weight, the duty thereon shall be calculated
according to the gross weightof such package and its contents.
Minista 23. It shall be lawfbl for the Minister by notice in the Gazette
may fix
.standard to specify, in gallons or fractions of a gallon, standard capacities contents Tor for p'ackages containing goods liable to duties according to the
packages
containing liquid measurement thereof, in all cases where, in his absolute
liquids. discretion, he shall consider that such packages, being of sizes within limits to be specified in the notice, are reputed to be, or are sold as packages of standard sizes, whether or not any statement of the actual contents is contained on any label or other attachment to or part of such package, and thereupon all packages having capacities within the limits specified in any such notice shall be deemed to cbntain the standard capacity specified in the notice in each case.
Duties, &., 24. All duties, rates, charges and drawbacks imposed and to be pro-
allowed according to any specified quantity, or any specified
partionate to
quantity or value, or any particular description of package, shall be deemed value.
to apply in the same proportion to any greater or less quantity or value, or any other description of package, and shall be paid and received in any currency being legal tender in the Island, and according to the weights and measures, established by the laws of the Island.
Abatement 25. No claim for any abatement of duty in respect of any
of duty.
goods imported into the Island shall be allowed on account of damage, unless such claim shall be made on the first examination thereof, nor unless it shall be proved to the
1211985 satisfaction of the Commissioner that such damage was Sch. sustained before the delivery thereof out of the care of the Commissioner.
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CUSTOMS
be asseszed
the damage sustained by any goods shall be assessed by the byc~mmis-
sioner.
Commissioner, who shall allow abatement of the duty rz/19gs in proportion to such damage. sch.
28. No claim for abatement of duty on account of damage No abate-
ment on
shall be allowed in respect of tobacco, cigars, cigarillos, certain
goods.
cigarettes, wine or spirits.
29, No claim for abatement of duty on account of damage Qualification
as to abate-
shall be allowed in respect of imported goods (not being ment. goods derelict, jetsam, flotsam or wreck brought or coming into the Island, or droits of Admiralty sold in the Island) except on proof to the satisfaction of the Commissioner lz/~gss that the carrier or insurer of the goods has made an allow- ance to the importer in respect of the damage. In any such case the abatement shall not exceed such proportion of the duty as the amount of the allowance made bears to the value of the goods undamaged, calculated in accordance with section 19.
30. No liquor containing more than forty-two per cen-Limitations
as to wine
rum of proof spirit shall be deemed wine; and no liquor containing more than twenty per centum of proof spirit shall be deemed beer, ale, stout or porter. All liquor con- taining more than forty-two per centum of proof spirit, and all liquor, other than wine, containing more than twenty per centum of proof spirit, shall be deemed spirits.
[T'he inclusion of this page is authorized by L.N. 146119991
Strength of spir~ts.
1211985
Sch.
Goods used contrary to purpose for which im-ported.
1911971
S. 2.
35 I1997
S. 2.
1911971
S. 2.
1211985
Sch.
CUSTOMS
31.-(1) In ascertaining the strength of any spirit, any obscuration shall be determined and allowed for.
(2) The certificate of the Commissioner or Govern- ment Chemist as to the strength of any liquids con-taining alcohol shall be prima facie evidence of the strength thereof.
32.41) If any goods which are ordinarily liable to duty at a given rate are allowed by law to be, and are in fact, entered at a lower rate of duty, or free of duty, on any special con- ditions, or for use for some special purpose, or because they are the property of or intended for use by some particular person or functionary, and if such conditions are not observed, or the goods are at any time within three years of the date of importation thereof used for any other than the specified purpose, or, being goods entered as aforesaid because they are the property of or intended for use by some particular person or functionary, are sold or transferred to any other person, such goods, unless the full duties thereon shall have been paid, shall be forfeited, and the importer and any person who shall be knowingly concerned in the use of such goods contrary to such conditions, or for some purpose other than that specified, or in any way contrary to this section shall each incur a penalty of not less than treble the import duties payable on the goods nor more than treble the value of the goods.
[The inclusion ofthis page is authorized by L.N. 146/1999]
CUSTOMS
other person as they applied in relation to the person to whom such goods were originally delivered.
33. The importer of any such goods as aforesaid shall, Penalty for on demand, produce them to any officer or otherwise account :ziEi-for them to the satisfaction of the Commissioner, within f$$, such period of three years aforesaid, and if he shall fail to sch. produce such goods, or otherwise account for the same as aforesaid, he shall incur a penalty of not less than treble 3511997
S. 2.
the impont duties payable on the goods nor more than treble the value of the goods.
34. The provisions of sections 32 and 33 shall not apply S-+-*
oods of
to goods imported by or for the use of the Government, &OV--
mat.
and sold or transferred by Government order.
35. The Commissioner may give permission to any y;d:dbr person to import any goods without payment of duty there- temporaw on, upon being satisfied that such goods are so imported for zlssr temporary use only. Such permission shall be subject to SCb. the provisions of section 37 and to the following conditions-
(a) that in the case of goods imported temporarily 4011959 in "
under | temporary importation papers | issued | ' | |||
---|---|---|---|---|---|---|
accordance with the terms of | the International | |||||
Customs Convention | on | Touring, 1949, or any | ||||
other international convention concerning customs | ||||||
facilities for touring which may from time to time | ||||||
be in force in this Island- | ||||||
(i) such temporary importation papers shall be | ||||||
sufficient security for the payment of duty | ||||||
and no other security or deposit shall be | ||||||
demanded by the Commissioner; and | 1211985 |
Sch.
(ii) such goods shall be exported within the period specified in the Convention;
[Theinclusion of this page is authGized by L.N. 146/1999]
CUSTOMS
Disposal of deposit. 351 1957
S. 3. 401 1959
S. 5. 1211985
Sch.
1211985
Sch.
Restrictions and condi- tions on importationfor tem-porary use.
36. If any goods imported under the provisions of section 35 are not exported within the time specified in that section in relation to such goods, and are not of the kind described in paragraph (a)of that section, the deposit in the hands of the Commissioner shall be forfeited, or, if security has been given as aforesaid, then the importer shall pay to the Commissioner the full duties on such goods. If such goods are exported as aforesaid such deposit shall be refunded, or the security cancelled :
Provided that the Commissioner may, in his discre-tion, and on provision of additional security where he so requires, allow any additional period where he is satisfied that the articles are the bona fide property or bona fide in the use of any person not ordinarily resident in the Island who is on a visit to the Island and who either imported the goods for temporary use or has been the sole user of the goods since they were so imported.
37. The Minister may by regulations-
(a) prohibit the importation under section 35 of any goods specified in the regulations;
[The inclusion of this page is authorized by L.N. 146119991
CUSTOMS
3841) Where any new import duty of customs is contract imposed, or where any import duty of customs is increased, and any goods in respect of which the duty is payable are g$,:;~ delivered on or after the day on which the new or increased to meet
changein
duty takes effect in pursuance of a contract made before duty. that day, the seller of the goods may, in the absence of agreement to the contrary, recover, as an addition to the contract price, a sum equal to any amount paid by him in respect of the goods on account of the new duty or increase of duty, as the case may be.
[The inclusion of this page is authorized by L.N. 87119861
CUSTOMS
duty, any expenses saved, may be included in the addition to or deduction from the contract price, and may be recovered or deducted accordingly.
Minister 39. It shall be lawful for the Minister from time to time may prohibit by order to prohibit the importation, carriage coastwise or
importation, carwe exportation of any goods whatsoever, and any such order
coastwise or
exportation. may prohibit importation, carriage coastwise or exportation 3211~~~until the revocation thereof, or during such period as may
S. 12(a).
be specified therein, and may either absolutely prohibit irn-portation, carriage coastwise or exportation, or may prohibit importation, carriage coastwise or exportation except an compliance with any conditions which may be specified in the order, or importation from or exportation to any particu- lar place named in the order.
pro-40. Until revoked by order under section 39 the following
G,,~~S
hibitedtobeimported. goods are prohibited to be imported-
3211964
(i) agricultural implements such as are pro-
S.12 (a).
hibited to be imported under the Plants (Protection from Disease) Act;
(ii) all goods which if sold would be liable to for- feiture under the Merchandise Marks Act, and also all goods of foreign manufacture bearing any name or trade mark being or purporting to be a name or trade mark of any manufacturer, dealer or trader in the Commonwealth unless such name or trade mark is accompanied by a definite indica- tion of the country in which the goods were made or produced;
(iii) all goods of a kind prohibited to be imported into the United Kingdom by order made under the Anthrax Prevention Act; 1919 (United Kingdom);
[The inolusion of this page is authorized by L.N.87/1986]
CUSTOMS
animals-such animals and carcasses of animals as are prohibited to be imported under the provisions of the Animals (Diseases and Importation) Act, and any enactments amending the same, and other animals the importation of which is prohi- bited by law, except with the written per- mission of the Minister or any person authorized by him to grant such permission;
arms and ammunition, except with the written permission of the Commissioner; E/,!985
brandy of a lower strength than thirty
degrees per centum under proof, unless it
shall be proved to the satisfaction of the
l2/,l985
Commissioner that such brandy has been
,,.
matured for a period of not less than ten years, and unless such brandy is imported in bottles securely sealed, and is intended for private use and not for sale;
clocks and watches or any other article of metal impressed with any mark or stamp representing or in imitation of any legal Commonwealth assay, mark, or stamp, or 3211964
s. 9.
purporting by any mark or appearance to be of the manufacture of any part of the Commonwealth, such clocks, watches or other articles not being of the manufacture of such part of the Commonwealth;
coin-viz.: base or counterfeit coin of any country;
coin-imitation and foreign, of a kind which is prohibited by law to be imported into the United Kingdom;
A .-
[The inclusion of this page is authorized by L.N. 87119861
3211964
S. 12 (a).
32/1%4
S. 12 (a).
(xii)
(xiii)
(xiv)
(xv)
(xvi)
(xvii)
(xviii)
(xix)
coin, silver, of the realm, or any money pur- porting to be such, not being of the estab- lished standard in weight and fineness;
drugs-opium and other dangerous drugs such as are prohibited to be imported under the Dangerous Drugs Act;
essences of brandy or whisky or flavouring essences except the same be of a brand approved by the Minister;
indecent or obscene prints, paintings, photo- graphs, cinematograph films, lithographs, en- gravings, books, cards, or written com-munications, or any indecent or obscene articles whether similar to the above or not, and any parcels, packages or packets having thereon or on the cover thereof, any words, marks, or designs which are grossly offensive or of an indecent or obscene character;
oil-edible, except under licence of the Minister;
oil of gin or cognac except the same be of a brand approved by the Minister;
plants, bulbs, seeds, cuttings, etc., such as are prohibited to be imported under the Plants (Protection from Disease) Act;
[Repealed by Act 45 of 1975.1
rum colouring-solutions or liquid extracts, also dyes or solid substances used for wlour- ing rum;
spirits (not being rum, cordials or perfumes or medicinal spirits), and wine, unless specifi-
[The indusion of this page is authorized by L.N. 87119861
CUSTOMS
cally reported as such, and unless in aircraft, or in ships of thirty tons burden at least, and in casks or other vessels capable of contain- ing liquids, each of such casks or other vessels being of the size or content of nine gallons at the least or unless in glass or stone bottles, properly packed in cases, or in demijohns, each case or demijohn con- taining not less than one gallon;
stamps-fictitious stamps, and any die, plate,
instrument or material capable of making
any such stamps;
(xxi) sugar except under licence of the Sugar Control Board;
(xxii) such other articles not hereinbefore men- tioned, the importation of which is prohibi- ted or may be prohibited from time to time, by law.
41. Until revoked by order under section 39, the following G~O~S~,
hibital to be
goods are prohibited to be exported-
exported.
42. It shall be lawful for the Commissioner to permit savinssas
to spirits
the importation or exportation of spirits and wines in andtobacco.
smaller ships and in smaller quantities than are prescribed l2/1l98S
in sections 40 and 41 or any order made under section 39 i2(iz.
,,.
uqder such conditions and subject to such regulations as he may prescribe, and subjec.t to such additional duties, if any, as may be fixed by the House ofRepresentatives.
[The indmion of this page is authorized by L.N.87/1986]
savinmasto transit goods and stores.
321 1964
s. 12(c).
Prohibitions
elsewhere provided.
Minister may direct
granting of dmwbxb.
CUSTOMS
43. Goods imported in transit or as the bona fide stores of any aircraft or ship shall not be deemed to be goods pro- hibited to be imported or exported unless such goods-
44. The provisions of sections 39 to 43 shall be additional to the provisions of section 143, and to any provisions of any other enactment prohibiting the importation, carriage coastwise or exportation of any goods.
45.-(1) It shall be lawful for the Minister from time to time by order to direct on what goods a drawback of
the whole or any part of the duties paid on the importation thereof may be granted, and the conditions under which such drawback shall be allowed.
[The inclueion of this page is authorized by L,N. 87/1986]
CUSTOMS 39
46. Every sum of money which shall be due upon any Certification debenture, certificate or other instrument for the payment of money out of the duties of customs shall be paid by the Commissioner on the proper debenture certified by the proper 1211985
Sch.
officer.
47. The owner of any goods on which drawback is claimed
by owners
shall make and subscribe a declaration on the debenture that the ,,fgoods conditions under which drawback is allowed have been fulfilled, exported on
drawback.
and, in the case of goods exported or put on board an aircraft or ship for use as stores, that such goods have been actually exported or put on board for use as stores, as the case may be, and have not been returned and are not intended to be returned to the Island and that such owner at the time of entry of such goods was and continues to be entitled to the drawback thereon.
48. The Commissioner may require the owner to produce Evidenceof satisfactory evidence of the landing or disposal of any goods before certifying any debenture. 1211985
Sch.
49. No debenture for any drawback shall be paid after the Timelimit expiration of two years or such further time as the Minister may fmdeben-
ture pay-
allow from the date of entry of any goods for drawback, or, in ment, the case of goods exported or put on board an aircraft or ship for use as stores, from the date of putting the same on board the
exporting or using aircraft or ship.
50. The Commissioner shall return any money which shall Refundof
duties paid
have been overpaid as dyties of customs at any time within two in
years after such overpayment, on the proper document for such 1211985
overpayment being certified by the proper officer. Sch.
[The inclusion of this page is authorized by L.N. 11 1120051
CUSTOMS
PART111. Arrival and Report of Aircrafl and Ships, Ldanding of Passengers and Unloading, Removal and Delivery of Goods
Procedure
51. If any aircraft or ship arriving in the Island or the
on arrival.
waters thereof (a) shall not come to some port therein, or to
1211985
Sch. such other place as may be allowed by the Commissioner in any special circumstances, without touching at any other place in the Island or (b), on arriving at any such port or place, shall not come as quickly up to the proper place of mooring or unloading as the nature of the port or place will admit, without touching at any other place, or (c), in proceed- ing to such proper place, shall not bring to at the station appointed by the Minister by notice in the Gazette for the boarding of aircraft or ships, or (4, after arriving at such proper place shall depart therefrom except directly to some other place of mooring or unloading approved of by the proper officer, or, with the authority of the proper officer, directly to some other port or to some place allowed by the
1211985 Sch. Commissioner in any special circumstances as aforesaid in the Island, or directly on any flight or voyage to a place outside the Island in accordance with the provisions of the customs laws, or, (e), after departing as aforesaid on any flight or voyage to a place outside the Island shall bring to within the Island or the waters thereof, unless in accordance with the customs laws, or with the permission of the proper officer, or for some cause which the Master shall explain to the satisfaction of the Commissioner, then in every such case the Master of such 1412004 aircraft or ship shall incur a penalty of one hundred thousand
Sch.
dollars.
Commis-52. The Commissioner may, subject to any other authority sioner may
provided by law give reasonable directions at what particular
direct moor- ing and part of any port or other place aircraft or ships shall moor or discharge.
shall discharge their cargo.
1211985
Sch.
[The inclusion of this page is authorized by L.N.111/2005]
CUSTOMS
53. Any officer on duty may board any aircraft or ship
zya,rz:fi
within the Island or the waters thereof and stay on board ,,hip for any period, and shall have free access to every part, with power to secure any part by such means as he shall consider necessary, and to examine any goods, and to require any goods to be unloaded, and removed for
/
examination, or for the security thereof, or to unload and remove such goods at the expense of the Master or owner, or the agent of either, and to examine any goods in course of being unloaded or removed, or when un-loaded or removed, and to lock up, seal, mark or other-wise secure any goods on board such aircraft or ship.
54. If any officer acting under the provisions of section Otlicumay
upen if acc~xs 53 shall find that there be not free access to any place not bee. or container or any box or chest, or if the keys of any 16'20'N'
S Z(a)(b)
such place, container, box or chest, if locked, be with-held, such otficer may open any such place, container, box or chest in any manner; and if any goods be found concealed on board, they shall be forfeited.
55. If the officer shall place any lock, mark or seal Plnahvfor
111t~rfLring
upon any goods on board an aircraft or ship or any \V~~~IS~I.&C. place, container or package in which the same may be, 1"20(M)
S. 3(a).
and such lock, mark or seal be wilfully opened, altered or broken before due delivery of such goods, or within the Island or the waters thereof, except with the authority
. .
~.
of the proper officer. or if any of such goods be
L) secretly conveyed auay, or if any goods, place, container ~~tooo or package after having been secured by the officer "(h) be opened within the Island or the waters thereof, except with the authority of the proper ot'ficer, or if the officer shall require any goods to be unloaded and removed for examination or for the security thereof and such goods shall
[The tncluslon of lh~s page IS authorlred by L N 312002)
CUSTOMS
not be unloaded and removed forthwith as required by the officer, the Master of such aircraft or ship shall
l6I2Oo0
incur a penalty of two hundred thousand dollars.
s.3(c).
Penalty for
55A.--(I) A person commits an offence if, without lawfid
interfering withgo&, excuse or the permission of the proper officer, he interferes in any
with any goods while those goods are in, or being conveyed
perf ac.
1612000 between, any port, customs area, container station, inspection
s.4.
sight, wharf or other place within the Island or the waters thereof.
Goods
56. If any officer shall board any aircraft or ship and
unlawfully
discharged. find any goods thereon, and after leaving such aircraft or ship, such officer, or any other oficer shall board such aircraft
[The inclusion of this page is authorized by L.N 3120021
CUSTOMS
or ship, and such or any part of such goods shall no longer
3511997
be on board, and the Master is unable to give a due account
S. 2.
of the lawful discharging of the same, the Master of such aircraft or ship shall incur a penalty of not less than treble the import duties payable on the goods nor more than treble the value of the goods.
57. If any officer shall be informed or have reason to Search of persons.
suppose that any person on an aircraft or ship, or any person who shall have landed from an aircraft or ship, or any person who the officer may suspect has received any goods from any such person, is carrying or has any uncustomed or prohibited goods about his person, such officer may search such person; and if any such person shall, upon being questioned by any officer whether he has any goods obtained outside the Island upon his person, or in his possession, or in his baggage, rehse to answer or deny having the same, and any such goods shall be discovered to be or to have been upon his person or in his possession, or in his baggage, such goods shall be forfeited. No officer shall be liable to any prosecution or action at law on account of any search made in accordance with the provisions of this section.
Certain
58. Before any person shall be searched he may require to be
officers may taken with all reasonable despatch before a Justice or the not search without
Commissioner or other superior officer, who shall, if he sees no
specialreasonable cause for search, discharge such person, but if authority.
1211985
otherwise, direct that he be searched. Sch.
Search of
59. A female shall not be searched except by a female. female.
Control of
60. If upon boarding any ship not exceeding one hundred
small craft.
[The inclusion of this page is authorized by L.N.11 1120051
1412004 Sch.
General regulations for small craft.
1412004
Sch.
Penalty for infringement of regula-tions re small craft. 1211985 Sch.
Licences for
small craft.
CUSTOMS
tons burden any officer shall find any goods of which the
Master shall not be able to give a satisfactory account, and if
such officer shall suspect that such goods are being or have
been or are intended to be dealt with in any way contrary to
the customs laws, he may arrest and detain such Master, and
take him before a Resident Magistrate, and if such Master (0
shall fail to satisfy the Resident Magistrate that such goods had
not been, were not being, and were not intended to be dealt
with contrary to the customs laws, such goods shall be
forfeited, and the Master shall incur a penalty of fifty thousand
dollars.
[The inclusion of this page is authorized by L.N. 111120051
CUSTOMS
licences mentioned, notwithstanding any general regulations
1211985
made as aforesaid, whether the said regulations shall be sch. revoked or not; and if any ship so licensed shall not comply with the conditions imposed by or expressed in any such licence, or if such ship shall be found without having such licence on board, such ship shall be forfeited. The Commissioner may revoke, alter or vary any licence granted as aforesaid.
64.-(1) The Master of any ship on board of which any Ei;inof officer is stationed- oificer.
1412004
penalty of one hundred thousand dollars. Sch.
65. The Master of every aircraft or ship, whether laden or in Report. ballast, or his agent, shall (except as otherwise provided in any regulations made under this Act) within twenty-four hours after arrival from any place outside the Island at any port, or at any place specially allowed by the Commissioner, make report of 12119s~ such aircraft or ship, and its stores and cargo, to the Sch. Commissioner on the prescribed form in the prescribed manner, and giving the prescribed particulars.
[The inclusion of this page is authorized by L.N. 11 112005] Certain goods to be separately
repofled.
121198.s SC~.
Steamshipto report certain goods before breakingbulk. 1211985 Sch. 1612000
S. 5.
Penalty for
notmaking
due report.
1412004
SC~.
Penalty for
not account-
ing for
package
reported.
1612000
s.6(a).
CUSTOMS
shall fail to make due report, or if any of the particulars contained in such report be false, such Master, or his agent, shall incur a penalty of one hundred thousand dollars, and all goods not duly reported shall be forfeited, unless the omission is explained to the satisfaction of the
Commissioner.
69. If any container, package or parcel reported (except as remaining on board as stores for re-exportation or, with the permission of the Commissioner for direct transfer to another aircraft or ship for use as stores or
for re-exportation) shall not be duly unloaded, removed and deposited in a Customs area or other place approved by
[The inclusion of this page is authorized by L.N. 11 1120051
the Commissioner, and shall not be duly entered and cleared therefrom in accordance with the customs laws; or else shall not be produced to the proper officer for deposit or be deposited in the Queen's warehouse in accordance with the provisions of section 87, the Master or his agent shall pay the duty thereon, and, in addition, a penalty of fifty thousand dollars in respect of each such container, package or parcel, unless he shall explain the failure to unload, remove and deposit or produce such container, package or parcel as aforesaid to the satisfaction of the Commissioner.
(c)before any person (unless permitted by the proper officer) disembarks deliver to the officer who boards such aircraft or ship on arrival at any port or place a list containing the names of each passenger on board such aircraft or ship, and also, if required by such officer, the names of the Master, and of each officer and member of the crew, and if such list be
[The inclusion of this. page is authorized by L.N.11 112005]
iz~igss Sch.
l6mjo
S. 6(a)(b).
cargo.
Master to
1412004 Sch.
Penalty for wrongly breaking bulk.
Master to deliver previous clearance. 12/19s5 SC~.
CUSTOMS
not correct and complete, unless the inaccuracy or omission is explained to the satisfaction of the Com- missioner, or if he shall not observe any of the provisions of this section, the Master or his agent shall in respect of every such offence incur a penalty of one hundred thousand dollars.
[The inclusion of this page is authorized by L.N. 11 1/2005]
CUSTOMS
74. Any officer may seize any aircraft or ship found abandoned within the Island or the waters thereof, and such aircraft or ship shall be delivered into the custody of
the Receiver of Wreck to be dealt with as prescribed by the Wreck and Salvage Law.
r,
75. Notwithstanding any provisions contained in this Act to the contrary, it shall be lawfbl, on the arrival from any place outside the Island at any port, or at any place in the Island specially allowed by the Commissioner in the Island of any aircraft or ship having on board cargo intended to be delivered at more than one port or place in the Island, for the Master or his agent to make report at the first mentioned port or place of her whole cargo, reporting separately such portion of the cargo as may be intended for the first mentioned port or place and there to discharge the same; and after the discharge of such cargo, and upon being authorized by the proper officer, the Master may proceed to any other port or ports, or to any place or places in the Island specially allowed by the Commissioner where such portion of the cargo as may be intended for such port or ports or
d place or places shall be reported by the Master or his agent, in like manner as if such Master had first amved at such last mentioned port or ports or place or places and the Master or agent so reporting any aircraft or ship, and all persons concerned in discharging the cargo, shall be subject to all the provisions in such respect contained in the customs laws.
[The lnclus~onot th~spage IS author~zedby L N 3120021
S:2d,ed
,,,be
seized.
cap.419
(1953
Eh.
Omitted).
ReP" wha discharging at more than one pm.
1211985
Sch.
48.02 CUSTOMS
Unloading,
76. Save in accordance with any regulation made under
entry,re-
rnovaland this Act, or with the written permission of the Commis-
delivery of sioner-
goods. 1211985 Sch.
12 1985 Sch. section 174; and any goods which have been un-loaded from any aircraft or ship and put into any vessel to be landed shall be taken directly and without delay to an
[The mciurmn of thtr page 1s authorized by L N 312002)
CUSTOMS
approved place of unloading or sufferance wharf approved for the purpose within the same port, there- to be landed forthwith;
no goods (except goods unloaded into a vessel to be landed in accordance with paragraph (c) shall be unloaded from any aircraft or ship arriving from any place outside the Island, except at an approved place of unloading or sufferance wharf approved for the purpose, and all goods when so unloaded, and all goods which shall have been put into a vessel to be landed in accordance with paragraph (c) shall immediately upon being unloaded or landed be conveyed in the care of the proper officer into the Customs area, or to a Queen's warehouse if the 1211985 Commissioner shall so require; SC~.
no goods shall be removed from any part of the Customs area or from the Queen's warehouse into which the same shall have been conveyed unless such goods shall first have been duly reported and entered, and authority for the removal or delivery of the same has been given by the proper officer;
goods entered to be warehoused shall be removed by the importer by such ways, in such manner and within such time as the proper officer shall direct to the warehouse for which the same are entered, and delivered into the care of the officer in charge of the warehouse; provided that, if the Commissioner shall so 1211985 require, the importer shall first enter into a bond for Sch. the due warehousing of such goods.
77. The provision of section 76 shall apply to the cargo of the ASto goods aircraft or ship only. No goods whatsoever other than cargo, ~~~~" duly reported as such, shall be taken out of any aircraft or ship arriving from any place outside the Island or delivered to any person aboard such aircraft or ship other than for the consumption or use of the crew or passengers thereof except under such conditions (which conditions may vary the procedure
[The inclusion of this page is authorized by L.N.11112005]
CUSTOMS
as to reporting the aircraft or ship as required by this Act) as
may be prescribed in any regulations made under this Act or
directed by the Commissioner in any particular case. The term
1211985 Sch. "goods" in the expression "no goods whatsoever" shall include passengers' baggage, stores, and any goods which may be taken on board any aircraft or ship arrivingfrom any place outside the Island while such aircraft or ship is within the Island or the waters thereof. Forfeiture. 78. If any goods shall be unloaded, removedm- dealt with contrary to the provisions of section 76 or section 77 or to the terms and conditions contained in any written permission given
1211985
Sch. by the Commissioner they shall be forfeited.
Delivery of 79. Notwithstanding anything hereinbefore contained it shall bullion and be lawful for the Commissioner to permit the delivery to the
coin.
importer of any bullion or coin under the authority of the proper officer without entry thereof, but if such importer shall not within forty-eight hours after the same shall have been removed from the importing aircraft or ship deliver to the proper officer a 1211985 full and true account thereof, including its weight and value, he
Sch. shall incur a penalty of one hundred thousand dollars.
Declara-80.-(1) If the importer or any goods is unable to furnish full tion in
particulars of the goods for want of any document or
absence of documents. information concerning them he shall make and subscribe a 312001
declaration in the prescribed form to that effect before the
S. 5.
Commissioner who shall act in accordance with subsection (2).
(2) The Commissioner-
shall permit the importer to examine and enter the
goods; and
may allow delivery of the goods if he is satisfied
that-
[The inclusion of this page is authorized by L.N.11 1/2005]
CUSTOMS
(iii) in the case of goods liable to duty according to the weight or measurement thereof, the weight or measurement declared on the entry is correct.
Entry of
81.-(13 Where goods examined under section 80 (1) are
goods where
Commis-liable to duty ad valorem and the Commissioner considers that
sic --is
he is unable to make a proper assessment of the value thereof, he
. to
assess value. may direct that-
31200 1
(a) the goods be further examined and, on that basis, a
S. 5.
provisional assessment be made of the duty payable on the goods;
[The inclus~onof this page is authorized by L.N. 88120031
(b) the importer informs the Commissioner in writing before the expiration of the time specified in subsection (4) that he is unable to produce any fbrther documents or information,
the amount of duty which was assessed provisionally under subsection (1) shall be treated as the final assessment.
(6).
the amount representing the difference shall either be refbnded to or paid by the importer, as the case may be. Entrywhere 82.-( 1) Where-
impoller
provides false (a) pursuant to section 81 (4), an importer submits
documents. documents or information to the Commissioner Y2OO1
relating to the value of goods imported by him; and
s.5.
(b) the Commissioner knows or has reasonable grounds for believing that such documents or information are false in any material particular in relation to the value of the goods,
the Commissioner shall act in accordance with subsection (2).
Il'llc IIIC~II~IOII oftliis page 1s ni~tliorizcd by L.N 88120031
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83. The Commissioner may retain such samples of the goods Samplesto entered under section 80 for such period up to the final entry of kr6"d such goods as he shall require, and the proper officer shall make an inventory of such goods and shall cause a certified copy of 312001 the inventory to be forwarded to the importer. S.6.
[The iiiclusion of this page ISauthorized by L.N 88/2003]
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GW~Snot 84. If the importer, having made a declaration in accordance atered after
with section 80, shall not make entry as therein provided, or if
declaration.
12, 198s the Commissioner is not satisfied as aforesaid (in which case
Sch. any entry which shall have been made shall be ipsofacto void), the Commissioner shall cause the goods referred to in such declaration to be deposited in a Queen's warehouse and dealt with as provided in section 88.
Power to 85. Notwithstanding anything hereinbefore contained, if the
waive pro-
Commissioner is satisfied, whether before or after the
duction of documents. warehousing under section 84 of any goods liable to duty ad valorem, that it is impossible for the importer to obtain satisfactory documentary evidence of the value of such goods, or if in any case the documentary evidence relating to such goods, 1211985 though not complete, is in the opinion of the Commissioner Sch. sufficient to enable a reliable estimate of the value to be made, it
31'2001
S.8. shall be lawhl for the Commissioner to permit such goods to be entered according to the estimated value.
Deposit in
86. Where the Commissioner permits any goods to be entered
C&n cases
in the absence of any document under the provisions of section 85, it shall be lawfbl for him to require the person entering the goods to deposit with him such additional sum as he shall require, not exceeding one-half of the duty paid upon such goods. Any sum so deposited shall be forfeited unless the person entering the goods shall produce the required document within three months of the date of entry or unless he shall explain his
1211985 failure to the satisfaction of the Commissioner.
Sch.
Goods not 87. If any goods imported in any aircraft or ship shall
entered a
remain on board such aircraft or ship, or having been
delivemd
unloaded, shall not be entered and also produced for
[The ~ncluslonof thls page IS authonzedby L N 88i20031
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examination and customs clearance within fourteen days 30/1954 from the time when such goods were unloaded, or such S.2.
1211985
further period as the Commissioner may in any special &. circumstances allow, then such goods shall be deposited in such Queen's warehouse as the Commissioner shall direct by the agent of such aircraft or ship, or by the Commis- sioner, if there be no agent,or if the agent shall not act forthwith as herein required. Such goods shall be subject to rent and other charges as if they were goods warehoused in a Queen's warehouse.
88.41) Where under the provisions of this Act any goods GOO~Sware-
housed may
are required to be deposited in a Queen's warehouse and such be sold. goods are of a perishable nature, then it shall be lawful for 12,1985 the Commissioner, notwithstanding such provisions, to SC~. sell the same forthwith by public auction; and if such goods. though not perishable, are of a kind not permitted by any other provision of law to be deposited in ii Queen's Ware- house, it shall be lawful for the Commissioner, notwith- standing such provisions to sell the same by public auction after fourteen days' notice by publication in the Gazette.
--.
[The.inclu&n of this page .is authorized by L.N.87/1986]
shall be paid to the owner of the goods on his application for the same, if such application be made within two years from the time of the sale of such goods, but otherwise shall be paid into the Consolidated Fund.
~oodsnot 89. If any goods on being offered for sale as aforesaid
sold on
beingoffered cannot be sold for a sum to pay all duties, expenses, rent forsale-and charges, the same may be destroyed, or otherwise
disposed of as the Minister may direct.
~oodsware 90. It shall be lawful for the Commissioner to cause
housed may
be examined, any goods required to be r5moved under this Act to a Queen's
'2p985
Sch. warehouse to be opened for examination by any officer, as often as may be required, at the expense of the owner of such goods.
Goodsmay 91. Where the owner of any goods imported in any ship be entered
by ship (not being a steamship as defined in section 2) into the Island fails to make entry thereof, or having made entry, fails to land the same or to take delivery thereof by the times severally hereinafter mentioned, the shipowner or Master or the agent of either, may make entry of the said goods at the times, in the manner, and subject to the conditions following, that is to say-
Provided that if at any time before the goods are landed
or unshipped, the owner of the goods is ready and offers to
land or take delivery of the same, he shall be allowed to do
[The indusfon of this page is authorized by L.N.87/1986]
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so, and his entry shall, in such case, be preferred to any entry which may have been made by the shipowner or Master, or the agent or either.
92. The periods of time mentioned in section 91 shall be ~~nmPuta' computed from the time at which the aircraR or ship shall have .ftim,, been released from any quarantine to which they may have been subjected.
Aircraft or
93. Whenever any goods shall remain on board any importing ship may be aircraft or ship beyond the period of ten days after the detainedtill
goods
arrival of such aircraR or ship, or beyond such further period landed, as the Commissioner may allow, such aircraR or ship shall be detained by the proper officer until all expenses of watching or guarding such goods beyond such ten days, or such fkrther time, if any, allowed as aforesaid, not exceeding fifty dollars 1211985 per diem, and of removing the goods or any of them to Sch. the Queen's warehouse, in case the officers shall so remove them, be paid; and the like charge per diem shall be made in respect of any derelict or other aircraR or ship coming, driven, or brought into the Island under legal process, by stress of weather, or for safety, when it is necessary to station any officer in charge, either on board thereof or otherwise, for the protection of the revenue, so long as the officer shall so remain.
94.-(1) No person, whether a passenger or not, shall Re"ridi0n"
as to pas- disembark or go ashore from, or go on board any aircraft or ship s,gers and
that shall have arrived within the Island or the waters thereof
Oth"
persons.
save at such times, by such means and by such ways as may be prescribed in any regulations made under this Act, or otherwise 121198J as the Commissioner may allow. SC~.
(2) The Master of any aircraR or ship who shall permit, allow or suffer any person to leave such aircraR or ship after arrival in the Island or the waters thereof save
[The inclusion of this page is authorized by L.N. 11 1120051
56
1412004 Sch.
Ware-housing.
1211985 Sch.
Compensa-tion for damage to goods deposited in Queen's warehouse.
Goods deemed to be in
Queen's
warehouse.
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as permitted under this Act shall be guilty of an oflfence and the Master or his agent shall incur a penalty of one hundred thousand dollars.
PARTIV. Warehoused Goods and Goods Deposited in a Customs Area
[The inclusion of this page is authorized by L.N, 111/2005]
CUSTOMS
decide that it is undesirable or inconvenient to deposit such goods in a Queen's warehouse, such goods shall for all purposes be deemed to be deposited in a Queen's warehouse as from the time that the same are required to be deposited in a Queen's warehouse, and shall also be chargeable with such expenses for securing, watching and guarding, and of removing the same from the ,original to some other place of deposit (if the Commissioner shall so require) as the Commissioner shall deem reasonable, and neither the Commissioner nor any officer shall i:t985 be liable to make good any damage which such goods may sustain by reason of or during the time of their being so deposited and dealt with as aforesaid.
98.-41) No building or place may be used as a private Private
ware-
warehouse, or, save with the written permission of the housesand Commissioner, as a Customs area, until a bond, in such sum as Customs
areas.
may from time to time in each case be required by the Commissioner, is given by the warehouse-keeper, or by the owner or occupier of the Customs area, as the case may be, with 1211985 one or more sufficient sureties, conditioned on due payment of '". all duties and the due observation of the provisions of the customs laws.
[The inclusion of this page is authorized by L.N. 111/20051
CUSTOMS
thereto. Every person so summoned who shall neglect so to attend, or who shall refuse to answer any question put to him according to the best of his knowledge and belief, shall for every
1412004 such default or offence forfeit a sum not exceeding one hundred Sch. thousand dollars.
Officers not
99. No action shall be brought against the Goverinment or any
liable for
wrong of its officers for loss or damage sustained by goods while in
delivew
any private warehouse or private Customs area or for any wrong or improper delivery of goods therefrom.
Warehouse-
100. The owner or occupier of any Customs area or a
keeper,&c,, nottoenter
warehouse-keeper shall not by himself or by any person in his
warehouse
employ open or gain access to any building in a Customs area or
without
permission. special store or private warehouse except in the presence or with the knowledge and consent of an officer acting in the execution of his duty.
Warehouse-
101. The owner or occupier of any private warehouse or
keeper, etc.,
toprovide Customs area shall provide such office and other accom-
facilities'
modation and weights and scales for examining and taking an 1211985 account of goods as the Commissioner may require and shall SC~. secure such goods to the satisfaction of the Commissioner.
Revocation 102. On the revocation of the appointment of' any private
Of Order
warehouse the duties on all goods warehoused therein shall be
approving
warehouse. paid, or the goods shall be exported or removed to another warehouse, within such time, not less than three months, as the
12"985
Sch. Commissioner may direct. Notice in writing of such revocation addressed to the warehouse-keeper of the private wiarehouse and left thereat, shall be deemed to be notice to all persons interested in the goods.
103. If any goods shall not be duly exported or removed
goods on
revocation. in conformity with section 102 such goods shall be taken to a Queen's warehouse by an officer, and may be sdd, or other-
[The inclusion of this page is authorized by L.N. 111/2005]
CUSTOMS
wise dealt with, and any proceeds applied as if they were goods which might be sold or otherwise dealt with under the provisions of section 88.
104. Upon the delivery of any goods entered to be ware- Procedure housed into the care of the officer in charge of any ware-a"owme-
housing.
house, such officer shall, subject to any other direction of the Commissioner, whether account has been taken of such goods 12,1985 on the quay or elsewhere, or not, take a particular account Sch. of such goods and shall enter in a book prepared for that purpose the name of the importing aircraft or ship, and of the person in whose name such goods are entered, the number of packages, the mark and number of each package, and the description of the goods; and when the same shall have been deposited in the warehouse, with the authority of such officer, he shall certify at the foot of the account that the entry and warehousing of the goods is complete, and such goods shall from that time be considered goods duly warehoused.
a private
in the warehouse or in the marks or numbers of such packages wmehouse, without the presence and sanction of the proper officer or if the same shall be removed from the part of the warehouse in which they were deposited without the knowledge of the
[The inclusion of this page is authorized by L.N.11 1/2005]
1412004
Sch.
Commis-sioner may direct stow- ing of goods
1211985
Sch.
Failure to comply with directions.
1211985
Sch.
1412004
Sch.
Warehoused goods to be produced to otticer.
1211985
Sc h.
Sch.
CUSTOMS
proper officer, except for delivery after they have been duly entered, and under the authority of the proper officer, such goods shall be forfeited and the occupier shall incur er penalty of one hundred thousand dollars.
109.-(1) If the occupier of any warehouse or Cu~stoms area or any part thereof shall not produce to any officer on his request any goods deposited in such warehouse or Customs area, or any part thereof, which shall not have been duly entered or delivered therefrom, the Commissioner shall send to the occupier a written notice requiring him within a period of seven days (Sundays and Public Holidays excluded) to produce to the officer, or to account to the satisfaction. of the officer for, the goods.
(2) Where the occupier fails within such period to produce the goods to the officer, or to account for them to his satisfaction, the occupier shall for every such failure incur a penalty of one hundred thousand dollars in respect of every package or parcel not so produced or accounted for.
[The inclusion of this page is authorized by L.N. 11 1/200!i]
(3) Notwithstanding anything in this section contained the occupier shall, in every case, pay the duties (in addition to any penalty) due upon every package or parcel not produced.
110. If any goods entered to be warehoused shall not be Penaltylb duly warehoused by the importer in pursuance of such entry, or not Ware-
housing,if any goods whatsoever, being duly warehoused or deposited in kc, a Customs area, shall be in any way concealed in or removed from the warehouse or Customs area, or abstracted from any package, or transferred from one package to another, or otherwise, for the purpose of illegal mixing, removal, or concealment, they shall be forfeited and the importer shall incur 14/2()"4 a penalty of two hundred thousand dollars. SC~.
111. If any person shall clandestinely open any warehouse or
Penalty for special store or except in the presence of the proper oficer illegally opcning
acting in the execution of his duty, gain access to the goods
warehouse therein, he shall, for every such offence, incur a penalty of two or Customs area.
hundred thousand dollars; and if any person not authorized by
1412004 the warehouse-keeper shall enter any warehouse or any part of a Sch. Customs area when forbidden by such oficer, or refhe to leave any warehouse or any part of a Customs area when requested to do so by such officer, he shall incur a penalty of one hundred
1412004 thousand dollars. Sch.
112.-(1) Where any goods required to be previously entered penalty ror unlawful
are, except as permitted by the customs laws, taken out of any or warehouse or Customs area, the warehouse-keeper or the cmbczzling
ol'warc-
occupier of the Customs area shall forthwith pay the duties upon such goods. goods.
3511997
S. 2.
I'l'he inclusion of this page is authorized by I..N. 1 1 1120051 Commis-sioner may do raasonable acts to warehoused goods.
1211985 Sch.
Owner to
pay cost of
action
under
section 1 13.
1211985
Sch.
(b) steals, embezzles or in any way unlawfully mis- appropriates or converts any goods duly warehoused or deposited in a Customs area, or unlawfi~lly destroys any such goods,
shall be guilty of an offence and shall be liable, (on summary conviction before a Resident Magistrate, to imprisonment for a term not exceeding five years.
(3) Where any person referred to in subsection (2) is an officer and has been prosecuted to conviction no duty shall be payable for or in respect of such goods, and any damage sustained by reason of such theft, embezzlement, misappropriation, conversion or destruction shall, with the consent of the Minister, be made good to the importer, consignee or owner by the Accountant-General.
[The inclusion of this page is authorized by L.N.11 11;!005]
CUSTOMS 63
115. The removal of warehoused goods from a ware- Removal of'
\! arehoused
house to any other warehouse shall be subject to goods to any regulations made under this Act and to such another
\% archouse
other conditions as the Commissioner may direct. 12 1985 Sch
116. On the delivery of any goods for removal as Procedure on
,m delivery
I
aforesaid, an account containing the particulars thereof shall be transmitted by the proper officer of the port or place of removal to the proper oficer of the port or place of destination, and the person requiring the removal thereof shall enter into a bond, with such security
121 1985
or securities as the Commissioner shall require, in a
Sdl.
sum equal at least to the duty chargeable on such goods, for the due arrival and re-warehousing thereof at the port or place of destination within such time as the proper officer may direct; and such bond shall not be discharged unless such goods shall have been produced to the proper officer and duly re-warehoused at the port or place of destination within the time directed by the proper oficer as aforesaid, or unless the full duties of customs shall have been paid thereon as provided in section 118, or unless such goods shall have been otherwise accounted for to the
1211985
satisfaction of the Commissioner, nor until the full duties Sch.
due upon any deficiency of such goods not so
accounted for shall have been paid.
Goods
117. Upon the arrival of such goods at the port
removed or place of destination, they shall be entered and subject to warehouss
warehoused as nearly as may be subject to the laws,
regulations.
3 rules and regulations, which apply to the entry and warehousing of goods on first importation.
May be
118. If, upon the arrival of goods so removed
entered for as aforesaid at the port or place of destination, use in the Island of
the parties shall be desirous forthwith to export
expmation.
[The inclusion of this page is authorized by L N 3/2002]
Removal. &c.: to be subjed to cdain conditions.
Commis-sione may remove goods warehoused in a Queen's warehouse to another.
Sch.
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the same, or to pay duty thereon for use within the Island, without actually lodging the same in the warehouse for which they have been entered and examined to be re-warehoused, the officer at such port or place may permit the same to be entered and delivered for home use, or, after all the formalities of entering and examining such goods for re-
r
warehousing have been duly performed, to be entered and loaded for exportation, as if such goods had been actually lodged in such warehouse.
[The inclusion of thlr page is authorized by L N. 3120021
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121.All warehoused goods shall be entered. and delivered either for use within the Island, or as aircraft's or ships' stores, or for exportation not later than one year after the day on which the same were warehoused, or within such fbrther period and in such cases as the Commissioner shall direct, unless the owner of such goods shall be desirous of re-warehousing the same, in which case the same shall be examined by the proper officer, and the duties due upon any deficiency or difference between the quantity ascertained on importation and the quantity found to exist on such examination, together with the necessary expenses attendant thereon, and any charges incurred in respect of the said goods, shall, subject to such allowances as are by law permitted in respect thereof, be paid to the Commissioner and the quantity so found shall be re-warehoused in the name of the then owner thereof in the same manner as on first importation:
Provided that if the owner shall, with the concurrence of the warehouse-keeper, desire to re-warehouse the same according to the account, taken at the importation thereof, without re-examination, EUC~ re-examination may be dispensed with, the officer being satisfied that the same are still in the warehouse, and that there is no reason to suspect that there is any undue deficiency; but the warehouse-keeper shall be liable to make good the duty on any deficiency not allowed by law which may be discovered in the goods at the time of delivery thereof, or any earlier time:
Provided further that no goods shall be re-warehoused under this section unless the proper officer certifies that the goods are in proper condition to be re-warehoused.
122. If any warehoused goods shall not be duly entered for used within the Island, or as aircraft's or ships' stores, or exported or re-warehoused, and the duties ascertained to be due on the deficiencies as aforesaid and any charges and expenses shall not be paid
Re-
warehousing. 1612000
S. 8.
1211985
Sch.
1211985
Sch.
Disposal of
goodsnot re-
warehoused.
[The inclusion of this page is authorized by L.N. 3120021
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.
[The ~ncluslon of th~s page 1s authormed by L N 3/2002]
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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-
ITht inclution of this page is authorized by L.N,18OA/2006]
CUSTOMS
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;
[The Inclu~loaof thln pap 1% aulhorfzed by L.N. IsOAnW6J
CUSTOMS 69
(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.
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
[The lnelurlon of this page Is suthorlrrd by L.N. 180Al20061
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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.
[The inclusion of this page is authorized by L.N.11 1120051
1911967 S. 6(1).1211985
Sch.
1211985
Sch.
1211985
Sch
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-
[The inclusion of this page is authorized by L.N.11 11200$]
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.
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.
CUSTOMS
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.
me inclusion of this page is authorized by L.N. 87119861
CUSTOMS
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.
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.
CUSTOMS
enter or attempt to enter any such goods for exportation in any ship of less burden than 5 tons.
[The inclusion of this page is authorid by L.N.87/1986]
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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.
CUSTOMS
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.
[The inclusion of this page is authorized by L.N. 11112005]
CUSTOMS
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.
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
[The inclusion of this page is authorized by L.N. 111120051
CUSTOMS
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
[The inclusion of this page is authorized by L.N.11 1/2005]
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.
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.
CUSTOMS
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.
[The inclusidn of this page is authorized by L.N.87/1986]
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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
[The inclusion of this page is authorized by L.N. 111/2005]
1412004 SC~.
Minister may prescribe special conditions as to clearance.
1211985 Sch.
1412004
Sch.
Clearance in ballast.
1211985
Sch.
CUSTOMS
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.
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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
[The inclusion of this page is authorized by L.N. 11112005]
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.
[The inclusion of this page is authorized by L.N. 111/2005]
CUSTOMS
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.
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11
CUSTOMS
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.
[The inclusion of this page is authorized by L.N. 111/2005]
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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CUSTOMS
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
[The inclusion of this page is authorized by L.N. 111/2005] 1412004 Sch.
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.
[The inclusion of this page is authorized by L.N. 111/2005]
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-
[The inclusion of this page is authorized by L.N.111/2005]
CUSTOMS
(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.
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
[The inclusion of this page is authorized by L.N. 111/2005]
CUSTOMS
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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CUSTOMS
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
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.
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CUSTOMS
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-
[The inclusion of this page is authorized by L.N 87120041
CUSTOMS
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
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.
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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:
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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,
questions put to him by an officer acting in the execution of his duty-
(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
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
[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).
(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-
[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.
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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.
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.
[The inclusion of this page is authorized by L.N. 87120041
CUSTOMS
shall not, except with the leave of the court, be permitted to make an application under subsection (3).
[The inclusion of this page is authorized by L.N. 87120041
CUSTOMS
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
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
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-
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.
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.
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.
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.
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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.
[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-
"members of the same family", as respects any person, means-
(iii) brother or sister;
(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-
(iii) they are employer and employee;
- -~
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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
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.
(iii) do not substantially affect the value of the goods;
(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-
*(c) the customs value of identical or similar goods, as determined under paragraph 7.
*(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
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.
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
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.
[The inclus~n~i 88/2003]
ofthis page is aull~orizedby L N.
CUSTOMS
Value based on unit price of greatest aggregate quantih (the d&c-tive
method).
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CUSTOMS
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-
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.
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.
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.
(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-
(iii) the cost of packing, whether for labour or materials;
CUSTOMS
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-
(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-
(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
[The ~nclus~on 88120031
of this page is authorized by L.N.
CUSTOMS
Interest charges
to k excluded.
"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.
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of this page is authorized by L.N.
CUSTOMS
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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of this page is authorized by L.N. 88/2003]