WIPO Lex

ARRANGEMENT OF SECTIONS
PART 1: Preliminary
PART II: Duties, Prohibitions, Drawbacks and Refunds
- 40. Goods prohibited to be imported
PART 111. Arrival and Report of Aircrafl and Ships,Landing of Passengers and Unloading, Removaland Delivery of Goods
PART IV. Warehoused Goods and Goods Deposited in a Customs Area
PART V. Loading and Exportation of Goods
PART VI. Departure and Clearance of Aircraft and Ships
PART VII. Coasting Trade
PART VIII. Prevention of Smuggling
PART IX. General
PART XI. Proofs in Proceedings
SCHEDULE

CUSTOMS

THE CUSTOMS ACT

ARRANGEMENT OF SECTIONS

1. Short title.

PART I. Preliminan,

Interpretation.

Officers to have powers of Constables.
What shall be deemed acts of Commissioner. kc.

PART 11. Duties, Prohibitions, Drawbacks and ReJirnakof Duh,

Customs duties. Exemption from import duties.

Minister may make interim order.
Interim order to be confirmed amended or revoked by House of Representatives.
Excess duty to be refunded when order expires.
Refund of deposit.
Restriction on delivery of goods to counteract evasion.

I I. Minister may remit duties.

[Repealed bvAct 45 of 1975.1
[Repealed bv Act 45 of 1975.1

Time of entry to govern duty payable.

Effect of obligation to pay duty.

Duty on goods re-imported.
In case of dispute. importer to deposit the duty demanded.
Appeals to Revenue Court. 18A. Provisions relating to appeals.
Value. IYA. Obligation to Secrecy.
Duty payable on classification at lughest rate. Duty on composite goods.

2 1. Duty chargeable on reputed quantity.

On gross weight in certain cases.

Minister may fix standard contents for packages containing liquids.
Duties. &c.. to be proportionate to quantity or value.

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of Il11spage is autl~orizedby L.N.

CUSTOMS

Abatement of duty.

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.

Strength of spirits.

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 after declaration.
Power to waive production of documents.
Deposit in certain cases.
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.
Computation of time.
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.
Officers not liable for wrong delivery. ,
Warehouse-keeper. &c., not to enter warehouse without permission.
101. Warehouse-keeper. etc., to provide facilities.
Revocation of order approving warehouse.
Disposal of goods on revocation.
Procedureas to warehousing.
Goods to be warehoused in packages in whlch imported.
Penalty for interfering with storage of goods in a private warehouse.
Commissionermay direct stowing of goods.
Failure to comply with directions.
Warehoused goods to beproduced to officer.
Penalty for not warehousing. &c.

1 11. Penalty for illegally opening warehouse or customs area.

112. Penalty for unlawfulremoval or embezzling of warehouse goods.
113. Commissionermay do reasonable acts to warehoused goods.

1 14. Owner to pay cost of action under section 113.
1 15. Removal of warehoused goods to another warehouse.

116. Procedureon delivery.

Goods removed subject to warehouse regulations.

May be entered for use in the Island or exportation.
Removal. kc., to be subject to certainconditions.
Commissioner may remove goods warehoused in a Queen's warehouse to another.

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CUSTOMS

12 1. Re-warehousing.

Disposal of goods not re-warehoused.

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

Delivery in special circumstances.

Stores.

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.

13 1. Goods processed or manufactured under section 129 otherwise subject to provisions of customs laws.

132. In-bond concessions.

PARTV. Loading and Exportation of Goods
Certain ships to be entered outwards.
Rummage certificate may be granted before completion of discharge.
Loading licence. i 36. Special loading iicence.

Procedure after loading under special loading licence.
Completion and delivery of licenceafter loading.

Penalty for breach of sections 133 to 138.

Limitation of authority granted as aforesaid.
Non-application to aircraft.
Restrictions as to carriage coastwise.

1 43. Restriction on exportation of certain goods.
Penalty.

General provisions as to loading and exportation of goods.

Commissioner may relax conditions of shipment.

Vessels loading goods into ship to proceed direct. Licence
Permission required to discharge goods loaded.
Penalty for breach of sections 145 to 148.

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Penalty for interfering with goods secured by officer.

151. Penalty for attempting to ship prohibited goods.

Bond to be given in certain case&

Offences relating to bonded goods.
Penalty for not exporting.

Short loading of bonded goods.

Exporter to notify short loading of non-bonded goods.

Commissioner may allow shipment d stores.

Drawback and transhipment of goods.
Loading of goods other than cargo or stores.

PARTVI. Departure and Clearance of Aircraft and Ships
Clearance of aircraft and ships other than steamships.

Master to deliver account of cargo and stores.

Penalty for not clearing.

Clearance of steamships.

Minister may prescribe special conditions as to clearance.

Clearance in ballast.
Ships with only passengers and baggage deemed in ballast.
Cargo. &c.. to be produced to officer on demand.
Goods not contained in account forfeited.

Penalty for failure to produce goods.

Deficiency in stores, &c.

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

PARTVIL Coasting Trade
Definition.
Exception in regard to aircraft and ships from parts beyond the

seas.
Licence for coasting ship.
Coasting ship to display name and number.
Coasting aircraft or shipto take only coastwise cargo.

177. OEenccs.
Special conditions as to certain goods.

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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CUSTOMS

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.

Procedure on seizure.

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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CUSTOMS

Place of offence.

Officer may prosecute.

Costs.

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.
Copies of documents valid.
Proof of order of Government.
Certificate of condemnation.

PART XI. Miscellaneous and Repeal

Effect of Air Navigation Orders-in-Council.

Regulations. 257A. Minister may amend penalties, etc., by order.

Forms.

Discretionary power to Commissioner in special circumstances.

Provisions relating to repeals.

SCHEDULE

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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); ^{^s²^(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 ^1211985transport 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.

(a): any written information relating, directly or indirectly, to goods which are imported or exported;
(b): any written declaration required by the Commis-sioner; and
(c): any record generated in any manner whatsoever, including any record generated by an automated recording device or programme required to retrieve information in usable form;

"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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CUSTOMS

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
(2)
The Minister may for the purposes of the customs S.2(b). laws from time to time by notice published in the Gazette-
(a)
appoint any quay, jetty, wharf or other place, including any part of an aerodrome to be an approved place of unloading or an approved place of loading at which coastwise or imported goods or goods about to be

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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.
Every order issued by the Minister under section 6 shall after four days and within twenty-one days from the date of its first publication be submitted to the House of Representa- tives and the House of Representatives may by resolution confirm, amend or revoke such order, and upon publication of the resolution of the House of Representatives in the Gazette the resolution shall have effect and the order shall then expire. If the order be not submitted within the said period of twenty-one days to the House of Representatives for confirmation it shall ipso facto expire.
So much of the duties as shall have been paid under the order of the Minister as may be in excess of the duties payable immediately after the expiry of such order shall be repaid to the persons who paid the same.
So much of any sums which have been deposited in accordance with the proviso to section 6 as, together with the duty paid, shall be equal to the duties payable after the expiry of the order, shall be brought to account by the Commissioner as duties of customs, and the balance, if any, shall be refunded to the depositor.
The Minister may by order authorize the Commis- sioner, during any period named in the order not exceeding three months, to refuse to allow the delivery of goods for use in this Island from any aircraft, ship, Customs area or ware- house on payment of duty in cases where deliveries are demanded of amounts exceeding the deliveries which appear to the Commissioner to be reasonable deliveries in +k circumstances.

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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.
[Repealed by Act 45 of 1975.1
[Repealed by Act 45 of 1975.1

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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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-

(a): if it is further shown as aforesaid that the goods have not been subjected to any process abroad, the goods shall be exempt from any such duty when the same are entered for use within the Island, after re-importation, unless 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, in which case such goods shall be chargeable with duty at a rate equal to the difference between the rate at which the duty previously paid was calcu- lated and the rate in force at the date when such goods are entered for use within the Island after re-importation;
(b): if the goods at the time when the same are entered for use within the Island after re-importation are of a class or description liable to an import duty ad valorem, and it is further shown as aforesaid that the goods have been subjected to a process of repair, renovation or improvement abroad, but that their form or character has not been changed,

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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.
(3)
On the receipt of the notice of objection referred to in subsection (2), the Commissioner may require the person giving the notice of objection to furnish such particulars as the Commissioner may deem necessary with respect to the assessment and to produce all books or other documents in his custody or under his control relating to such assessment, and may, by notice, summon any person who he thinks is able to give evidence respecting the assess- ment to attend bzfore him, and may examine such person on oath or otherwise.
(4)
Any person who without lawful excuse refuses or neglects to attend or to give evidence in pursuance of notice served on him under subsection (3) or to produce any books or documents which he is required to produce under the said subsection, or who refuses to answer any lawful question touching the matters under consideration, or who knowingly or wilfully gives any false evidence before the Commissioner, shall be guilty of an offence against this Act.
(5)
Where a person who has objected to an assess- ment of duty subsequently agrees with the Commissioner as to the amount at which the assessment should be made, the assessment shall be amended accordingly but, in any other event, the Commissioner shall give notice in writing to the person of his decision in respect of the objection.

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

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(6): On payment of the deposit, as required by this section, and on the passing of a proper entry or shipping bill for such goods by the importer, exporter, consignee, or agent, the Commissioner shall cause delivery or permit shipment thereof, ::,'985 as the case may be.
(7): All such deposits shall be paid by the Commissioner 12 198s to the Accountant-General, and, in case no such proceedings Sch. shall be brought within the time limited for that purpose, such deposit shall be retained and paid into the Consolidated Fund in the same manner as if it had been originally paid and received as the duty due on such goods; and in case of such proceedings, if it shall be determined that the duty so deposited was not the proper duty, but that a less duty was payable, the difference between the deposit and the duty found to be due, or the whole

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.

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

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(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.
(2)
Notwithstanding the provisions of. sections 18(1) and 19(4)(b), the Taxpayer Appeals Department upon being satisfied that owing to absence from Jamaica, sickness or other reasonable cause, the objector or importer, as the case may be, was prevented from making the appeal within the period specified therein, shall extend the period as may be reasonable in the circumstances.
(3)
Upon an appeal under section l8(l) or 19(4)(bj, the Commissioner of Taxpayer Appeals may confirm, reduce the amount under or vacate the decision complained of.

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.
(2)
Nothing in the Schedule shall be construed as restricting or calling into question the right of the Commissioner to satisfy himself as to the truth or accuracy of any document or information presented to him for customs valuation purposes.
(3)
The Commissioner shall, on a written request by the importer, give reasons in writing as to how the customs value of the importer's goods was determined.
(4)
On receipt of the reasons referred to in subsection (3), an importer may-

[The lnclus~onofthis page is authorizedby L.N. 88/2003]

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(a)request a review of the valuation; and

(b): if dissatisfied with the review, appeal to the Taxpayer Appeals Department within thirty days of the date of receiving the Commissioner's decision.
(5): An importer who is dissatisfied with the decision of 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.
(6): Where, in determining the value of goods under subsection (I), it is necessary to establish the equivalent in Jamaican currency of any other currency-

(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;

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

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(b): if the Commissioner gives permission for goods to be entered before the date of report as aforesaid, the rate of exchange shall be the spot market weighted average selling rate as determined by the Bank of Jamaica on the day the relevant entry is first accepted by the proper officer.
(7): The Commissioner may, in respect of goods conveyed into the Island by air, reduce the amount of the freight charges to be added to the value of the goods for purposes of assessment of duty to such amount, not being less than one-fourth of the freight charges actually payable on such goods, as he may think fit.
(8): The Commissioner may, within two years fiom the date of entry of imported goods, adjust the value accepted by an Oficer at the date of entry of such goods, where he discovers that the value accepted by the Oficer was incorrect-
(a): based on new information concerning the goods; or
(b): for any other reason.
(9): Where the value has been adjusted pursuant to subsection (8), the Commissioner shall demand the additional duty payable or shall rehnd the duty overpaid based upon the new value.
(10): The Minister may, by order, subject to negative resolution of the House of Representatives, amend the Schedule. Schedule.
(1: 1) The Minister may, by order, subject to negative resolution of the House of Representatives-

[The inclusion of this page is authorized by L.N. 88R003J

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(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): regard and deal with as secret and confidential all documents and information relating to the valuation or assessment of customs duties in respect of imported goods; and
(b): make and subscribe a declaration to that effect before a Justice of the Peace.

(c): otherwise than for the purposes of this Act, commits an offence under this Act and is liable on summary conviction in a Resident Magistrate's Court to a fine not exceeding five hundred thousand dollars or to imprisonment for

a term not exceeding nine months or to both such fine and imprisonment.

[The inclus~onof this page is authorizedby L.N 88120033

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.

[Tltc it~clustottof this pige is nutliorized by L.N 8812003)

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.

^Minista23. It shall be lawfbl for the Minister by notice in the Gazette

may fix

_.standardto specify, in gallons or fractions of a gallon, standard capacities ^{contents Tor}for p'ackages containing goods liable to duties according to the

packages

_{containin_g}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.

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

CUSTOMS
All goods derelict, jetsam, flotsam and wreck brought Derelict, or coming into the Island, and all droits of Admiralty sold in fa^^,:^,"^' the Island, shall at all times be subject to the same duty as f$,!$ty goods of the like kind on importation into the Island are damaged. subject, unless it shall be shown to the satisfaction of the Commissioner that such goods are damaged.
Subject to the provisions of sections 25, 28 and 29 Damage to

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.
(2)
Where goods are delivered to any person with any such concession on duty as is referred to in subsection
(I)
the Commissioner may, subject to such terms and conditions as he may think fit, permit the sale or transfer of the goods to another person who, if the goods were originally delivered to him, would have been entitled to the like concession on duty; and thereupon, subsection (1) and section 33 shall apply nlutatis mutandis in relation to that

[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				'
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]

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Disposal of deposit. 351 1957

S. 3. 401 1959

S. 5. 1211985

Sch.

1211985

Sch.

Restrictions and condi- tions on importationfor tem-porary use.

(b): that in all other cases the person to whom such permission is given shall deposit in the hands of the Commissioner the amount of the duty on such goods or else give security therefor, at the election of the Commissioner and such goods shall be exported-
(i): within six months of the date of permission where such goods are commercial samples; and
(ii)

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
(b)
without prejudice to the provisions of section 35, prescribe the conditions subject to which goods or any class or description of goods may be imported under section 35; and
(c)
prescribe the proportion of duty which shall be payable on such goods specified in the regulations as are imported under section 35.

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.
(2)
Where any import duty of customs is repealed or decreased, and any goods affected by the duty are delivered on or after the day on which the duty ceases or the decrease in the duty takes effect in pursuance of a contract made before that day, the purchaser of the goods, in the absence of agreement to the contrary may, if the seller of the goods has had, in respect of those goods, the benefit of the repeal or decrease of the duty, deduct from the contract price a sum equal to the amount of the duty or decrease of duty, as the case may be.
(3)
Where any addition to or reduction from the contract price may be made under this section on account of any new or repealed duty, such sum as may be agreed upon, or, in default of agreement, determined by the Commissioner as representing, in the case of a new duty, 1211~5 any new expenses incurred, and, in the case of a repealed *'

[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).

(x)
(xi)

(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.

(a): 'arms, 'ammunition and military and naval stores, except with the written permission of the Minister;
(b): spirits and wines, except subject to any conditions contained in section 40 in relation to the importa- tion thereof.

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-

(a): being in transit are of a description included in paragraphs (ii), (iii), (vii), (viii), (ix), (x), (xiii), (xix),
(XX): of section 40; or
(b): being the bona fide stores of any aircraft or ship, are of a description included in paragraphs (ii), (iii), (vii), (viii), (ix), (x), (xiii), or (XX) of section 40; or
(c): are expressly prohibited to be imported in transit or as aircraft's or ships' stores, in any regulation made under the customs laws, or in any law pro- hibi ting the importation of any 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.

(2): Orders made under subsection (1) whereby provision is made for granting a drawback of the duties paid otherwise than on the exportation or shipment as stores of any goods shall not have any force or effect until they have been approved by the House of Representatives and published in the Gazette.
(3): Notwithstanding anything hereinbefore contained in this section all drawbacks payable under any former law shall be paid or allowed under this Act until cancelled by direction of the Minister under this section.

[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

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.

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

If any goods shall remain in any warehouse for a period of fourteen days after being entered for use within the Island, or aRer being sold by public auction under the customs laws, they shall be forfeited and disposed of in such manner as the Minister may direct, unless the failure to remove the same shall b be explained to the satisfaction of the Commissioner.
The Commissioner may permit any goods to be taken out of any warehouse or Customs area without payment of duty for such purpose and for such period as to him

[The ~ncluslon of th~s page 1s authormed by L N 3/2002]

CUSTOMS

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]

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

Sch.

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

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

Cotnmissiuner

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

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

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

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

conditions.

manufacture of other goods in the warehouse in which such

44119,4

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

'2"9s5

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

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

lo import duty

respect to import duty on materials used in the processing or

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

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

of goods under

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

S. 2.

materials as have been warehoused and used in the

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

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

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

[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.

(a): grant an in-bond concession, to any warehouse-keeper;
(b): approve the operation of an in-bond concession by any warehouse-keeper or his approved agent, or both.
(2): The Commissioner may by instrument in writing, at any time and in his discretion, withdraw any in-bond concession granted by him under this section; and he may likewise vary or rescind any of the conditions subject to which the grant of any such concession was made or the operation thereof approved.
(3): Where an in-bond concession is in operation the Commissioner may direct the conditions under which goods or samples thereof to which the concession applies may be dis- played by the concessionaire or his approved agent and, without prejudice to the generality of the foregoing, may require all such goods or samples to be-
(a): clearly marked or otherwise distinguished fiom other goods on display;
(b): kept in such part or parts of any premises wherein the concessionaire or his approved agent displays goods as the Commissioner may approve.
(4): It shall be a condition as respects the operation of every in-bond concession that any advertisement displayed by an approved agent in relation to an in-bond concession shall clearly indicate that he is an agent for a concessionaire named in the advertisement.
(5): The Commissioner may require-
(a): any applicant for an in-bond concession as a condition precedent to the grant of such concession; or
(b): any concessionaire,

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

[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.

(6): The Commissioner may, in relation to1 securities under subsection (S), specify different amounts in respect of different applicants or concessionaires and any such security shall be given either by deposit with the Commissioner of the amount of the security or partly by bond with sureties approved by the Commissioner and partly by deposit with the Commissioner of such sum of money as the Commis;sioner may specify.
(7): Payment shall not be made out of any deposit under this section except with the consent of the person by whom such deposit was made or by order of a Court.
(8): Where payment is made out of any !deposit as aforesaid, the Commissioner-
(a): shall, by notice in writing, require the con~essionaire by whom such deposit was made to makc: a fbrther deposit equivalent to the amount so paid out; and
(b): may, if the concessionaire does not comply with such notice within ten days of the receipt thereoc, withdraw the in-bond concession granted to him.
(9): If any person-
(a): being a concessionaire or an approved agent, without reasonable excuse-
(i): infringes any condition which is still in force and subject to which the operation of the in- bond concession was approved; or
(ii): fails to cany out any direction of the Commissioner under this section; or
(b): not being a concessionaire or an approved agent, with intent to deceive, displays any advertisement

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1911967 S. 6(1).1211985

Sch.

1211985

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 ^1412004and 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.
Before any aircraft or ship required to report at Loading any port in the Island shall depart therefrom to load cargo licence. at another port in the Island, the Master or his agent shall, in respect of each port at which he desires to load cargo, obtain from the proper officer a loading licence in duplicate in the prescribed form and containing the prescribed par- ticulars and signed by such officer, and, before leaving the port at which such licence is issued, shall enter on both copies of the licence particulars of the cargo loaded and of any stores loaded or remaining on board from the inward voyage at such port.
Where, under the provisions of the customs laws, special

loading

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

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

,!985

Y~$?;P~P'

licence.

amletion and &livery oflicence after load- ing.

Penalty for

breach of sections 133

138.

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to load, in addition to complying with any conditions which may be imposed by the Commissioner, obtain from the proper officer a special loading licence in duplicate in the prescribed form, and containing the prescribed particulars and signed by such officer. Before leaving the port at which any special loading licence shall have been issued the Master or his agent shall enter 011 both copies of the licence particu- lars of the cargo loaded and of any stores loaded or remain- ing on board at such port.
After the loading of any goods under the authority of a special loading licence shall have been completed, the Master shall proceed with such aircraft or ship forthwith to an approved port, where all the provisions of the customs laws shall be complied with as nearly as may be, as if such goods had been loaded at such port, unless the proper officer shall otherwise direct.
When loading has been completed at any port or place for which a loading licence or special loading licence has been issued, before the aircraft or ship departs from such port or place, the Master or his agent shall enter on both copies of the licence particulars of the cargo loaded and of any stores taken on board at such port or place, show- ing the number of packages loaded and the quantity and description of the goods, and shall sign the same and deliver one copy to the proper officer at the port of loading before leaving the port, or, if the goods have been loaded at a place other than a port, then at such place and to such person as shall be named in the licence; and the Master or his agent shall deliver the remaining copy of the licence together with the content required to be delivered to the proper officer in accordance with sections 160and 163.
If any goods shall be taken on board any aircraft or ship at any port or place contrary to the provisions of sections 133 to 138 or if any of the requirements of the said

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.
The Minister may by notice to the Commissioner No,. in writing under his hand direct that any or all of the provi- :::':: sions of sections 135 to 139 shall not apply to aircraft either generally or in any particular case during any period specified in the notice.
On arrival at any port or place in the Island of any Restrictions ship, other than a steamship as defined in section 2, about :zag=to deliver cargo at more than one port or place in the Island, was'wise-or having on board any goods duly reported for exportation in the same ship, it shall be lawful, subject to any regulations made under this Act, or to such conditions as the Com- 1211985 missioner may deem necessary, to allow the entry outwards S"h. of such ship, and to permit the loading of goods for exporta- tion in such ship or for carriage coastwise as provided in section 173, before the whole of the goods imported in such ship shall have been discharged therefrom, the complete separation of such goods from the inward cargo and from any cargo remaining on board for exportation being effected to the satisfaction of the proper officer.
No person shall export or attempt to export any Restriction

on sxporta-

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

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

Penalty.

1211985

Sch.

General provisions as toloadingand exporta-tion of goods.

-is-sioner mayrelax wn- ditions of shipment.

12/1985Sch.

CUSTOMS

enter or attempt to enter any such goods for exportation in any ship of less burden than 5 tons.
Any person who shall export or enter or attempt to export or enter, any goods contrary to section 143 or place any goods on board a ship of less size than is thereby per- mitted for exportation shall incur a penalty of one thousand dollars, and such goods shall be forfeited.
Except as provided in section 146, no goods shall be put on board any aircraft or ship for exportation or use as stores, or be put into any vessel to be water-borne, or be water-borne, to be put on board any aircraft or ship for exportation or use as stores from any port or place in the Island on Sundays or public holidays, nor except between 8 o'clock in the morning and 4 o'clock in the afternoon on any other day, nor from any place not being an approved place of loading, nor without the authority of the proper officer, nor before due entry outwards of the exporting aircraft or ship, if the same is by law required to be entered outwards, nor before such goods are duly entered, and no goods having been put into any vessel to be water-borne to any aircraft or ship for exportation or use as stores, shall be put on board the exporting aircraft or ship outside the limits of any port; and it shall be lawful for any officer to open and examine all goods put on board any aircraft or ship or brought to any place in the Island to be put on board an aircraft or ship for exportation or for use as stores.
Notwithstanding the provisions of section 145, it shall be lawful for the Commissioner to permit any goods to be put on board any aircraft or ship on such days, at such times, from or at such places, and under such con- ditions as he may either generally or in any particular case direct, and in like manner the Commissioner may direct what goods need not be entered by the exporter until after

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

Provided that where any goods are permitted to be entered after being put on board, the Commissioner may in such case require the agent of the Master or owner of the aircraft or ship to SC~. give security for the payment of any export duties of customs on any goods liable thereto under such conditions, and subject to such charges to be paid to the agent by the exporter of any such goods, as the Minister may prescribe.

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

loading

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

proceed

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

1211985

174.

Sch.

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

loaded.

permission of the proper officer, and except in accordance with

such conditions as the Commissioner shall impose. 1211985 Sch.

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

breach of

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

1412004

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

Penalty for

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

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

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1612ooo

S. lo.

Penalty for attempting to ship

prohibited

goods.

3511997

S. 2.

Bond to be given in certain cases.

1211985

Sch.

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

fifty thousand dollars, and such goods or stores shall be

forfeited.

If any person shall put on board any aircraft or ship, or put off or put into any vessel to be water-borne to any aircraft or ship for exportation or use as stores, or bring to any aerodrome, Customs area, quay, wharf or any place whatever in the Island for exportation or use as stores, or export any goods prohibited to be exported, or any goods the exportation of which is restricted, contrary to such restriction, or attempt to perform or be knowingly concerned in the performance of any of the aforesaid acts, he shall (except as otherwise provided in section 144) incur a penalty of not less than treble the import duties payable on the goods nor more than treble the value of the goods and all such goods shall be forfeited.
Before any warehoused goods, or goods entitled to any drawback on being put on board an aircraft or ship for use as stores or for exportation, or goods exportable only under particular rules, regulations or restrictions, or goods liable to duties of customs intended ⁰for transfer from an importing to an exporting aircraft or ship shall be permitted to be entered for use as stores, or for exportation or for transfer as aforesaid, the exporter shall give such security by bond as the Commissioner may require that such goods shall be duly put on board the aircraft or ship for which the same are entered and shall be used as stores (if so

[The inclusion of this page is authorized by L.N. 11112005]

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

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

exporting.

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

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

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

l412OO4 Sch. thousand dollars.

Exporter to

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

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

non-bonded

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

goods.

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

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

dollars.

Commis-

157. Notwithstanding anything to the contrary contained in

sioner may

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

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

stores.

permit the Master of any aircraft or ship departing from any port in the Island upon a flight or voyage to any place outside the Island to take on board stores (not being goods prohibited to be exported) for the use of such aircraft or ship, and of the Master, crew and passengers, upon payment of any export duty leviable on the like kind of goods exported and upon such other terms 1211985 and conditions as the C~mmissioner may direct, and in such ^Sch.quantities as the Commissioner in his discretion shall deem reasonable; and every such request shall be made on the prescribed form and contain the particulars required thereby or indicated therein, and shall be signed by the Master or his agent; and no stores shall be put on board for the use of any aircraft or ship, nor shall any articles taken on board any

[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.

The provisions of the customs laws with reference Drawback to the exportation of warehoused goods, so far as they are ztsv, applicable, shall be deemed to apply to and include goods F$'f liable to duties of customs transferred from an importing to an exporting aircraft or ship, and goods exported on drawback.
Notwithstanding any contrary provisions of the Loading of customs laws, and subject to any regulations made under ^{goods other}thancargo this Act, it shall be lawful for the Commissioner to ~~~~~~ permit the loading of passengers' baggage, and also to permit M. any person to take on board any aircraft or shlp any goods for sale or delivery to the passengers, officers, or crew of such aircraft or ship, or for such other purpose as the Commissioner shall allow, under such conditions as he may either generally or in any particular case direct; but if any goods, not being part of the cargo or authorized stores of any aircraft or ship, shall be taken on board any aircraft or ship, which is about to proceed to any place outside the Island, or which has any goods remaining on board thereof from a voyage from a place outside the Island, or if any attempt shall be made to put any such goods on board any such aircraft or ship without the permission of or contrary to any conditions directzd as aforesaid by the Commis- sioner, or otherwise contrary to the customs laws the same shall be forfeited.

PARTVI. Departure and Clearance ofAircraft and Ships

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

of aircraft

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

steamships.

Master to deliver account of cargo and stores.

Penalty for not clearing.

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.
In addition to observing the requirements of section 160, the Master or his agent shall deliver to and sign in the presence of the proper officer an account of all cargo and stores taken on board such ship within the Island, as well as of any cargo and stores which shall have been brought to the Island in such ship, and shall have remained on board for exportation or for use as stores; and such account shall be in the prescribed form and shall contain the names of all passengers, and of the Master, officers and crew of such ship, and, when signed by the proper officer, shall be the clearance and authority~for the departure of such ship from the Island.
If any such aircraft or ship shall depart from the Island to any place outside the 1shd without the delivery of such content in accordance with section 160 or if any ship as aforesaid shall so depart without authority having been granted under section 161 the Master of such aircraft or

[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.

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

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

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

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

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

required particulars be omitted from such content, and such

omission be not explained to the satisfaction of the 0

Commissioner, such Master or agent shall incur a penalty one

hundred thousand dollars.

Notwithstanding the provisions of section 163 or any other provisions of the customs laws relating to the departure and clearance of aircraft and ships, it shall be lawful for the Minister, by notice in the Gazette, or by notice under his hand addressed to the Commissioner to require all aircraft and ships whatsoever, or any particular aircraft or ship or ships to be cleared either in accordance with the provisions of sections 160 to 162, or in any manner specified in the said notice; and if any aircraft or ship shall depart contrary to the provisions of any such notice in the Gazette, or of any other notice as aforesaid of which the Master or agent shall have been informed by the Commissioner in writing, the Master or agent shall incur a penalty of one hundred thousand dollars.
If any ship shall depait in ballast hm the Island to any place outside the Island, not having any goods on board except stores duly shipped as such, nor any goods reported inwards for exportation in such ship the Commissioner shall on the application of the Master or his agent, clear such ship in ballast; and the Master of such ship or his agent shall comply with the customs laws as if such ship had cargo on board, except that the words "in ballast" shall be written on the prescribed forms in the places wdch are provided for particulars of cargo.

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

only passen-

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

deemed in ballast.

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

to be pro-

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

demand.

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

1412004 Sch.

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

contained in

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

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

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

failure to

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

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3511997

S. 2.

Deficiency in stores, tc.

1412004

SC~.

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

1412004

SC~.

Definition.

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

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

thousand dollars.

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

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

PARTVII. Coasting Trade

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

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

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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 ^Schuntil such penalty is paid.

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

Offences.

1412004

Sch.

Special conditions as to certain goods.

1211985

Sch.1

1412004

Sch.

Coastwise cargo not to

I be put on board on

Sunday, &c.
No goods shall be carried in any coasting aircraft or ship except such as shall be loaded to be carried coastwise at some port or place in the Island.
If any coasting aircraft or ship shall deviate from its flight or voyage, unless forced by unavoidable circumstances, whereof the proof shall lie on the Master of such aircraft or ship, or if the Master of any coasting aircraft or ship which shall have deviated from its flight or voyage, or shall have taken on board any wrecked or other goods or discharged any goods in the course of a flight or voyage from one part of the Island to another shall not enter an account of the circumstances and of any goods so taken on board or discharged in the cargo book hereinafter referred to, and proceed forthwith direct to the nearest port in the Island, and declare and explain the same to the satisfaction of the proper officer, and deliver all goods so taken on board into his care, such Master shall incur a penalty of four hundred thousand dollars, and the aircraft or ship may be seized by any officer and detained until such penalty is paid.
Tobacco, cigars, cigarillos, cigarettes, wines and spirits (except spirits the produce of the Island removed under the provisions of the excise laws or with the permission of the Com- missioner), shall not be put on board any aircraft or ship for carriage coastwise except at an approved place of loading or sufferance wharf and in the presence or with the authority of an officer, and if any such goods shall be put on board contrary hereto, or if any attempt is made so to put them, such goods shall be forfeited and the master of the aircraft or ship shall incur a penalty of two hundred and fifty thousand dollars.
If any goods shall be discharged from any air-craft or ship arriving coastwise, or from any vessel into which the same shall have been put to be landed, or be put on board or be put into any vessel to be water-borne, or be water-borne to be put on board any aircraft or ship for carriage

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11

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

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

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

goods.

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

Master to

181. The Master of every coasting aircraft or ship shall keep or cause to be kept a cargo book, stating the name of book. the aircraft or ship, the Master, and the port in which the aircraft or ship belongs, and of the port or place to which it is bound on each flight or voyage, and unless the Commissioner otherwise :::985 directs, shall at every port or place of loading enter in such book the name of such port or place, and an account of all goods there taken on board such aircraft or ship, stating the descriptions of the packages, and the quantities and descriptions of any goods stowed loose, and the names of the respective consignors and consignees, and shall at every port or place of discharge of such goods note the respective days on which the same, or any of them, are delivered out of such aircraft or ship, and the respective times of departure from every port or place of loading and of arrival at every port or place of discharge.

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Master to produce cawbook on demand.

1412004 Sch.

Penalty for failure to keep cargo book correctly.

1412004

Sch.

Minister may impose special con- ditions.

1211985

Sch.

1412004

Sch.

Fmof cargo book.

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The Master of every coasting aircraft or ship shall, on demand, produce the cargo book for the inspection of any officer, who shall be at liberty to make any note or remark therein; and if upon examination any package entered in the cargo book as containing imported goods shall be found not to contain such goods, such package with its contents shall be forfeited; or if any package shall be found to contain imported goods not entered in such book such goods shall be forfeited and the master of the aircraft or ship shall incur a penalty of one hundred thousand dollars.
If such Master shall fail correctly to keep or cause to be correctly kept such cargo book, or to produce the same, or if at any time there be found on board such aircraft or ship any goods not entered in such book as loaded, or any goods noted as delivered, or if any goods entered as loaded and not noted as delivered be not on board, the Master of such aircraft or ship shall incur a penalty of one hundred thousand dollars, and the aircraft or ship may be seized by any officer and detained until such penalty is paid.

Notwithstanding any other provisions contained in this Act, it shall be lawhl for the Minister, by notice in the Gazette, to require the Masters or agents of all or any coasting aircraft or ship or ships to deliver to the Commissioner, prior to the departure from any port or place of such aircraft or ship or ships, an account of all cargo and stores taken on board, in such manner as may be specified in the said notice; and if any 0 coasting aircraft or ship shall depart contrary to the provisions of any such notice the Master and owner shall each incur a penalty of one hundred thousand dollars.
The cargo book shall be in the prescribed form, and shall contain such particulars in addition-to, or in lieu of the particulars required by sections 181 to 184 as the form prescribed as aforesaid shall indicate or require; and if such

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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

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commis-

sionm may vary procedure.

lZf19'' Sch.

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

Sch.

note thereon the date of delivery; provided that a coasting aircraft or ship having cargo duly loaded to be carried coastwise may discharge at a place where no officer is stationed without delivering the cargo book as herein required, on condition that the cargo book, containing an account of the cargo so discharged, is produced to the proper officer at the first place where an officer is stationed at which the aircraft or ship arrives after discharging; and if any goods are unloaded or if any goods are loaded on board any aircraft or ship and carried coastwise, or be brought to any port or place in the Island for that purpose, contrary to the customs laws, such goods shall be forfeited and the master of the aircraft or ship shall incur a penalty of one hundred thousand dollars.

Notwithstanding anything hereinbefore contained, the Commissioner may permit the loading and clearance and the entry and unloading of any coasting aircraft or ship and goods under such regulations or conditions as he may make or direct.
Any officer may go on board any coasting aircraft or ship in any port or place in the Island or on any coasting ship at any period of her voyage, and search such aircraft or ship and examine all goods on board, and all goods then being loaded or unloaded, and demand all books or documents which ought to be on board such aircraft or ship, and may require all or any such books or documents to be brought to him for inspection, and the Master shall answer all such questions concerning the aircraft or ship and its cargo, officers, crew, passengers and the flight or voyage as may be put to him by such officer; and if the Master shall refuse to produce such books or documents on demand, or to bring the same to such officer when required, he shall incur a penalty of one hundred thousand dollars, and the aircraft or ship may be seized by any officer and detained until the penalty is paid.
It shall be lawful for the Commissioner, subject to such

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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

of them outwards for exportation without first discharging the certain

Jamaïque

JM025

The Customs Act

CUSTOMS