WIPO Lex

Customs Act 2019 (Act No. 8 of 2019)

CUSTOMS ACT 2005

Arrangement of Sections

PART I—PRELIMINARY

1. Shor i le and commencemen 2. In erpre a ion—

‘accompanying documen ’ ‘aircraf ’ ‘anyone’ ‘binding ruling’ ‘Board’ ‘class of en ry’ ‘clearance inwards’ ‘clearance ou wards’ ‘commercial documen ’ ‘compliance warran ’ ‘Comp roller’ ‘con ainer’ ‘corpora e en i y’ ‘cus oms agen ’ ‘cus oms area’ ‘cus oms officer’ ‘cus oms erri ory’ ‘cus oms value’ ‘discharge repor ’ ‘du y’ ‘en ry for emporary purposes in Kiriba i’ ‘en ry for use in Kiriba i’ ‘expor du y’ ‘expor en ry’ ‘expor ariff order’ ‘forfei ed goods’ ‘GATT 1994’ ‘general powers of cus oms officers’ ‘general rules for he Harmonized Sys em’ ‘goods under cus oms con rol’ ‘Harmonized Sys em’ ‘he or she’ ‘impor du y’ ‘impor ariff order’ ‘informal clearance’ ‘In erpre a ive No es’ ‘Kiriba i Cus oms Service’ ‘mas er’ ‘ou urn repor ’ ‘owner’ ‘PICTA’ ‘PICTA origin goods’ ‘places under cus oms con rol’ ‘pos - ransac ion assessmen ’

‘priva e warehouse’ ‘prohibi ed expor s’ ‘prohibi ed impor s’ ‘provisional en ry’ ‘public auc ion’ ‘public warehouse’ ‘refund’ ‘remission’ ‘replacemen en ry’ ‘required informa ion’ ‘res ric ed impor s’ ‘res ric ed expor s’ ‘righ s documen ’ ‘Rules of Origin’ ‘Rules of Valua ion’ ‘ship’ ‘s a e warehouse’ ‘ ranshipmen ’ ‘ ransi ’ ‘ ranspor ’ ‘unen ered goods’ ‘valua ion provisions’ ‘warehouse licence’ ‘WTO Agreemen ’

3. Required informa ion 4. Providing required informa ion o a cus oms officer 5. Time of impor a ion 6. Time of expor a ion 7. When goods en ered

PART II—ESTABLISHMENT OF THE KIRIBATI CUSTOMS SERVICE AND THE GENERAL POWERS OF OFFICERS

8. The Kiriba i Cus om Service 9. Cus oms seal 10. The Comp roller of Cus oms 11. Comp roller may delega e powers 12. Cus oms officers 13. General powers of cus oms officers 14. Indemni y

PART III—CUSTOMS CONTROL

15. When goods are under cus oms con rol 16. Places under cus oms con rol

PART IV—THE MOVEMENT OF GOODS AND PEOPLE INTO KIRIBATI

DIVISION 1—EARLY REPORTING OF CARGO

17. A mas er of ranspor mus make a cargo repor

DIVISION 2—UNLOADING THE TRANSPORT

18. Transpor o ouch down or land only a a designa ed por

19. Ac ions upon arrival 20. People mus remain on board ranspor un il a clearance inwards has been issued 21. Goods should be removed from cleared ranspor as soon as possible 22. People mus no board or leave ranspor under cus oms con rol wi hou approval 23. Discharge repor 24. Ou urn repor 25. Transpor carrying goods en ered for ransi 26. Excep ions o Division 2 27. Owners of ranspor mus appoin a designa ed person

DIVISION 3—THE ENTRY OF IMPORTED GOODS

28. Wha mus be en ered 29. Making an en ry 30. Classes of en ry 31. Informal clearance 32. Provisional en ry 33. Replacemen en ries 34. Correc ing informa ion on an en ry

DIVISION 4—CONTROLLING UNENTERED GOODS

35. Unen ered goods mus remain in cus oms area un il movemen is approved 36. Goods he subjec of a replacemen en ry mus remain where hey are un il movemen is approved 37. Goods en ered for warehousing mus no be moved from a licensed warehouse 38. Goods mus be kep safe 39. Examining goods 40. Examining documen s 41. Access o goods 42. Releasing goods going in o circula ion in Kiriba i 43. Goods en ered for warehousing mus be re-en ered af er wo years

DIVISION 5—DEALING WITH UNENTERED GOODS

44. Wha happens if goods remain unen ered af er 10 days? 45. Goods may be auc ioned 46. No ifica ion requiremen s for a public auc ion 47. The public auc ion process

DIVISION 6—RESPONSIBILITIES OF MASTERS NOT UNLOADING GOODS IN KIRIBATI

48. Responsibili ies of mas ers no unloading goods in Kiriba i

DIVISION 7—PASSENGERS AND CREW

49. Informa ion mus be provided on arrival 50. A person mus no leave cus oms con rol un il permi ed 51. Baggage 52. Undeclared du iable goods in baggage or on a person

DIVISION 8—IMPORT OF SHIPS AND AIRCRAFT

53. Impor of ships and aircraf

PART V—THE EXPORT OF GOODS FROM KIRIBATI

54. Mos goods expor ed from Kiriba i mus be en ered 55. Leaving he coun ry

PART VI—PROHIBITED AND RESTRICTED IMPORTS AND EXPORTS

56. Prohibi ed impor s 57. Res ric ed impor s 58. Prohibi ed expor s 59. Res ric ed expor s 60. Prohibi ions or res ric ions on impor no o apply in some circums ances 61. Amendmen s o Schedules 3, 4, 5 and 6 62. Comp roller o supply lis s of prohibi ed and res ric ed impor s and expor s

PART VII—THE DUTIES

DIVISION 1—IMPORT DUTY

Subdivi ion 1—Creation of a Tax Called Import Duty

63. Impor du y

Subdivi ion 2—Working Out the Duty Payable on Imported Good

64. Wha is he du y payable on goods impor ed in o Kiriba i

Subdivi ion 3—Working Out the Origin of Imported Good

65. Working ou he origin of impor ed goods

Subdivi ion 4—Working Out the Cu tom Value of Imported Good

66. Valua ion provisions of WTO Agreemen o apply in Kiriba i 67. Value o be worked ou on a ‘free on board’ (FOB) basis 68. In erpre a ion—

‘buying commissions’ ‘iden ical goods’ ‘price ac ually paid or payable’ ‘produced’ ‘similar goods’ ‘ ransac ion value’

69. Rela ed par ies 70. De ermining he ransac ion value of goods 71. Adjus men s o he price ac ually paid or payable 72. Al erna ive me hods of working ou cus oms value 73. Cus oms value mus be expressed in Aus ralian dollars

Subdivi ion 5—The Time when Import Duty i Worked Out

74. When is he amoun of impor du y worked ou ?

Subdivi ion 6—Working Out Who Mu t Pay Import Duty and How it i to be Paid

75. Who mus pay impor du y? 76. How mus du y be paid? 77. Minimum du y payable

DIVISION 2—EXPORT DUTY

78. Expor du y 79. Wha is he du y payable on goods expor ed from Kiriba i? 80. How are goods valued for expor du y? 81. When is expor du y worked ou ? 82. Who mus pay he expor du y? 83. How mus expor du y be paid? 84. Minimum du y payable

PART VIII—REFUND AND REMISSION OF DUTY

85. Refund of du y 86. Remission of impor du y

PART IX—POST-TRANSACTION ASSESSMENTS

87. A cus oms officer may conduc a pos - ransac ion assessmen a premises 88. En ering premises 89. Wha happens when an occupier consen s o a pos - ransac ion assessmen ? 90. Wha happens when an occupier does no consen o a pos - ransac ion assessmen ? 91. Copying documen s 92. The use of informa ion ga hered by a cus oms officer under his Par 93. Res ric ion on he use of his Par in rela ion o expor ed goods

PART X—RECOVERING DUTY SHORTPAID

94. Comp roller may recover du y shor paid

PART XI—LICENSING

DIVISION 1—WAREHOUSE LICENSING

95. A person may apply o be a warehouse licensee 96. Manufac uring in a warehouse

DIVISION 2—CUSTOMS AGENT LICENSING

97. Cus oms agen s PART XII—REVIEW

98. When a cus oms officer mus provide a s a emen of reasons 99. Review by he Comp roller 100. Review by he Board 101. Appeal o he Board 102. Appeal o he High Cour 103. Dispu ed assessmen of du y – review by he High Cour 104. Challenge o he seizure of goods – review by he High Cour 105. Case s a ed 106. Decisions of he High Cour final

PART XIII—OFFNCES, PROSECUTIONS AND ADMINISTRATIVE PENALTIES

DIVISION 1—OFFENCES

107. Offences

DIVISION 2—CUSTOMS PROSECUTIONS

108. Time for prosecu ions 109. Where offences are aken o have happened 110. Comp roller may conduc a cus oms prosecu ion 111. Eviden ial provisions 112. Some answers o ques ions no o be used in evidence 113. The applica ion of seals

DIVISION 3—SEARCH WARRANTS AND WRITS OF ASSISTANCE

114. Applying for search warran s and wri s of assis ance 115. Powers under a search warran and wri of assis ance

DIVISION 4—ADMINISTRATIVE PENALTIES

116. Imposi ion of adminis ra ive penal y 117. Obliga ion o pay penal y no suspended by reques for review or appeal 118. No penal y in cer ain cases

PART XIV—MISCELLANEOUS

DIVISION 1—OTHER RESPONSIBILITIES OF THE COMPTROLLER

119. Sure y 120. Designa ions 121. Iden i y cards

DIVISION 2—FORFEITED GOODS

122. Forfei ed goods

DIVISION 3—OTHER PROVISIONS

123. Commercial documen s o be re ained for seven years 124. Recovery of moneys due under his Ac 125. Minis er may se working fees and hours, e c. 126. Permi ing goods en ered for emporary en ry in Kiriba i for longer han six mon hs 127. Privacy 128. Regula ions 129. Repeal and ransi ional provisions

SCHEDULES

SCHEDULE 1—THE GENERAL POWERS OF CUSTOMS OFFICERS

SCHEDULE 2—THE RULES FOR SEARCHING PEOPLE

SCHEDULE 3—PROHIBITED IMPORTS

SCHEDULE 4—RESTRICTED IMPORTS

SCHEDULE 5—PROHIBITED EXPORTS

SCHEDULE 6—RESTRICTED EXPORTS

SCHEDULE 7—COMPLIANCE WARRANT

SCHEDULE 8—OFFENCES

SCHEDULE 9—SEARCH WARRANT

SCHEDULE 10—WRIT OF ASSISTANCE

REPUBLIC OF KIRIBATI (№ 2 of 2005)

I assen ,

Bere i en i 2005

AN ACT RELATING TO THE COLLECTION AND MANAGEMENT OF CUSTOMS DUTIES IN KIRIBATI; AND FOR CONNECTED PURPOSES.

Commencemen : 2005

MADE by he Maneaba ni Maunga abu and assen ed o by he Bere i en i

PART I—PRELIMINARY

1. Short title and commencement (1) This Ac may be ci ed as he Cu tom Act 2005.

(2) This Ac shall come in o force hree mon hs following he publica ion of assen by he Bere i en i.

2. Interpretation (1) In his Ac , unless he con ex o herwise requires, or his Ac provides a defini ion for he

purposes of a specific provision— ‘accompanying documen ’ means a documen specified by he Minis er under sec ion 3 as

one ha mus accompany required informa ion; ‘aircraf ’ means any hing ha flies; ‘anyone’ includes a corpora e en i y; ‘binding ruling’ means a ruling made under sec ion 65(3); ‘Board’ means he In ernal Revenue Board crea ed by he Internal Revenue Board Act 1990; ‘class of en ry’ means one of he classes of en ries lis ed in sec ion 30, and includes an

informal clearance documen ; ‘clearance inwards’ means he documen given under sec ion 19(2); ‘clearance ou wards’ means he documen given under sec ion 55(2); ‘commercial documen ’, in rela ion o goods, means a documen or o her record prepared in

he ordinary course of business for he purposes of a commercial ransac ion involving he goods or he carriage of he goods;

‘compliance warran ’ means a warran issued under sec ion 90(3); ‘Comp roller’ means he Comp roller of Cus oms appoin ed under sec ion 10; ‘con ainer’ means a con ainer wi hin he meaning of he Cu tom Convention on Container ,

done a Geneva on 2 December 1972, as amended from ime o ime;

‘corpora e en i y’ means— (a) a company; or (b) a co-opera ive; or (c) a par nership; or (d) a join ven ure;

‘cus oms agen ’ means a person licensed under sec ion 98; ‘cus oms area’ means an area designa ed under sec ion 120(1)(a); ‘cus oms officer’ means a person men ioned in sec ion 12; ‘cus oms erri ory’ means a union of wo or more coun ries who have agreed o—

(a) subs an ially rea rade be ween hemselves as being rade wi hin a single coun ry; and

(b) impose subs an ially he same du ies and o her commercial regula ions o o her coun ries or cus oms erri ories;

‘cus oms value’ means he value of goods de ermined under Subdivision 4 of Division 1 of Par VII for he purposes of levying ad valorem du ies of cus oms on impor ed goods;

‘discharge repor ’ means he repor made under sec ion 23; ‘du y’ means—

(a) expor du y; or (b) impor du y;

‘en ry for emporary purposes in Kiriba i’ means an en ry made under sec ion 30(4); ‘en ry for use in Kiriba i’ means an en ry made under sec ion 30(2); ‘expor du y’ means he ax imposed by sec ion 78; ‘expor en ry’ means an en ry made under sec ion 54; ‘expor ariff order’ means an order made under sec ion 79; ‘forfei ed goods’ means he goods lis ed in sec ion 122(1); ‘GATT 1994’ means he General Agreement on Tariff and Trade 1994; ‘general powers of cus oms officers’ mean he powers lis ed in he able in Schedule 1; ‘general rules for he Harmonized Sys em’ means he rules se ing ou how o classify goods,

as con ained in he Harmonized Sys em; ‘goods under cus oms con rol’ are hose loca ed in he places lis ed in sec ion 16; ‘Harmonized Sys em’ means he Harmonized Commodi y Descrip ion and Coding Sys em

Nomencla ure, made under he International Convention on the Harmonized Commodity De cription and Coding Sy tem done a Brussels on 14 June 1983, as amended from ime o ime;

‘he or she’ includes a corpora e en i y; ‘impor du y’ means he ax imposed by sec ion 63; ‘impor ariff order’ means an order made under sec ion 64; ‘informal clearance’ means a clearance made under sec ion 31; ‘In erpre a ive No es’ mean he explana ory ma erials ha are Annex I o he Rules of

Valua ion;

‘Kiriba i Cus oms Service’ means ha par of he Minis ry designa ed by he Minis er under sec ion 8;

‘mas er’ means he person in charge or command of ranspor ; ‘ou urn repor ’ means he repor made under sec ion 24; ‘owner’ includes any person who is or claims o be possessed of or beneficially in eres ed in

he goods, or o have con rol or power of disposi ion of he goods, including he person who impor ed he goods, or—

(a) he cus oms agen ; or (b) he person au horised under sec ion 29(2)(b),

who ac ed on behalf of he owner in rela ion o he impor ed goods; ‘PICTA’ means he Pacific I land Countrie Trade Agreement, done a Nauru on 18 Augus

2001, as amended from ime o ime; ‘PICTA origin goods’ means goods ha origina e from a PICTA coun ry, as de ermined by

he Rules of Origin; ‘places under cus oms con rol’ mean hose places lis ed in sec ion 16; ‘pos - ransac ion assessmen ’ means an assessmen performed under Par IX; ‘priva e warehouse’ means a warehouse ha may only accep goods owned by he priva e

warehouse licensee; ‘prohibi ed expor s’ means he goods lis ed in he able in Schedule 5; ‘prohibi ed impor s’ means he goods lis ed in he able in Schedule 3; ‘provisional en ry’ means an en ry made under sec ion 32; ‘public auc ion’ means an auc ion conduc ed under Division 5 of Par IV; ‘public warehouse’ means a warehouse ha may accep goods en ered for warehousing from

anyone; ‘refund’ means a refund of impor du y; ‘remission’ means a waiver of impor du y payable on de eriora ed, des royed or damaged

impor ed goods; ‘replacemen en ry’ means an en ry made under sec ion 33; ‘required informa ion’ means he informa ion ha mus be provided o a cus oms officer

before he or she makes a decision under a sec ion of his Ac in which he erm appears, ha has been specified by he Minis er under sec ion 3;

‘res ric ed expor s’ means he goods lis ed in he able in Schedule 6; ‘res ric ed impor s’ means he goods lis ed in he able in Schedule 4; ‘righ s documen ’ means a documen prepared under sec ion 88; ‘Rules of Origin’ means he rules con ained in PICTA; ‘Rules of Valua ion’ means he Rules of Valua ion con ained in he Agreement of

Implementation of Article VII of the General Agreement on Tariff and Trade , in Annex 1A of GATT 1994 (as incorpora ed in o he WTO Agreemen );

‘ship’ means any hing ha floa s on or hovers over wa er; ‘s a e warehouse’ means a warehouse designa ed as such by he Comp roller under

sec ion 121(1)(c);

‘ ranshipmen ’ means goods unloaded from ranspor in Kiriba i, for loading on o ano her ranspor o ake he goods ou of Kiriba i wi hou leaving cus oms con rol;

‘ ransi ’ means goods moving under cus oms con rol from one designa ed por o ano her wi hin Kiriba i;

‘ ranspor ’ means any hing bringing goods and people in o or ou of Kiriba i; ‘unen ered goods’ are goods under cus oms con rol for which all en ry requiremen s have ye

o be made; ‘valua ion provisions’ means he me hods o be followed o work ou he cus oms value of

goods con ained in Subdivision 4 of Division 1 of Par VII; ‘warehouse licensee’ means someone who has—

(a) a priva e warehouse licence; or (b) a public warehouse licence;

‘WTO Agreemen ’ means he Agreement E tabli hing the World Trade Organization, done a Marrakech on 15 April 1994.

NOTE: Section 4 of the In erpre a ion and General Clauses Ordinance (Cap.46) provide that definition of word or expre ion hall extend to the grammatical variation and cognate expre ion of uch word or expre ion .

(2) A no e included in his Ac is for explana ory purposes only and is no par of his Ac .

(3) For he purposes of his Ac an officer, employee, principal or associa e of a body corpora e may do hings required o be done under his Ac on behalf of he body corpora e.

(4) For he avoidance of doub — (a) when classifying goods a person mus have regard o he General Rules for he

Harmonized Sys em; and (b) when working ou cus oms value a person mus have regard o he In erpre a ive

No es.

(5) Where his Ac requires someone o communica e any hing using a documen , he documen can be provided elec ronically.

3. Required information (1) For each provision ha requires a cus oms officer o consider required informa ion, he

Minis er— (a) mus specify informa ion; and (b) may specify an accompanying documen . by publishing a no ice in he Gazette.

(2) The Minis er mus only specify he informa ion and documen a ion necessary o make he decision for which he informa ion is required.

4. Providing required information to a customs officer (1) A person may provide required informa ion o a cus oms officer—

(a) on paper; or (b) elec ronically.

(2) A cus oms officer mus no make a decision ha requires he considera ion of required informa ion unless he officer has— (a) all he required informa ion; and (b) any accompanying documen .

(3) A cus oms officer mus no make a decision ha requires him or her o consider required informa ion if he officer has grounds o believe he informa ion is provided in a manner, which preven s he efficien processing of he informa ion.

5. Time of importation Goods are aken o have been impor ed in o Kiriba i when—

(a) if impor ed in ranspor arriving by sea – he firs ime he ship en ers Kiriba i wa ers; and

(b) if impor ed in ranspor arriving by air – he firs ime he aircraf lands in Kiriba i.

6. Time of exportation Goods are aken o have been expor ed when he goods leave Kiriba i.

7. When goods are entered Goods are aken o have been en ered when—

(a) all required informa ion has been provided; and (b) all du y, axes and charges have been paid; and (c) in rela ion o en ries for use in Kiriba i and emporary impor a ion in o Kiriba i, a

cus oms officer has issued a release.

PART II—ESTABLISHMENT OF THE KIRIBATI CUSTOMS SERVICE AND THE GENERAL POWERS OF OFFICERS

8. The Kiribati Customs Service The Minis er mus designa e par of his or her Minis ry o be he Kiriba i Cus oms Service.

9. Customs seal The cus oms seal is he Na ional Emblem of Kiriba i wi h he words ‘Kiriba i Cus oms’ encircling i , wi h he name of he designa ed por added.

NOTE: The National Emblem of Kiribati i provided for under .8 of the Na ional Iden i y Ac 1989.

10. The Comptroller of Customs (1) There shall be a Comp roller of Cus oms, whose office shall be a public office.

(2) The Comp roller shall be appoin ed by he Bere i en i, ac ing in accordance wi h he advice of he Public Service Commission endered af er consul a ion wi h he Board.

(3) The Comp roller is a cus oms officer.

11. Comptroller may delegate powers (1) The Comp roller may delega e in wri ing any of his or her powers or func ions (o her han

he func ion o review decisions made by cus oms officers in sec ion 99 and he power o impose an adminis ra ive penal y under Division 4 of Par XIII) o— (a) a named cus oms officer; or (b) a cus oms officer holding a designa ed posi ion or class of posi ion wi hin he Kiriba i

Cus oms Service.

(2) A delega ion may be changed or cancelled a any ime in wri ing.

(3) When delega ing power, he Comp roller may place limi s and condi ions on how, when or in wha circums ances a delega e may exercise powers.

(4) This sec ion se s ou he only way by which he Comp roller may delega e any of his or her powers or func ions.

12. Customs officers A cus oms officer is—

(a) a Governmen officer a ached o he Kiriba i Cus oms Service, o her han— (i) accoun ing s aff; (ii) secre arial s aff; (iii) suppor s aff; and

(b) any o her person appoin ed in wri ing by he Comp roller.

13. General powers of customs officers (1) The able in Schedule 1 se s ou he general powers of cus oms officers.

(2) Column 2 of he able in Schedule 1 specifies he power a cus oms officer may exercise.

(3) Column 3 of he able in Schedule 1 specifies where he power may be exercised.

(4) A cus oms officer mus only exercise his or her general powers if he or she has grounds o believe i is necessary o do so o ensure compliance wi h his Ac .

(5) A cus oms officer exercising he power o examine goods under cus oms con rol lis ed as i em 7 in he able in Schedule 1 mus also follow he procedure as o how o examine goods in places under cus oms con rol se ou in sec ion 39.

(6) A cus oms officer exercising he power o search a person lis ed as i em 13 in he able in Schedule 1 mus also follow he rules for searching people se ou in Schedule 2.

(7) (a) A cus oms officer who seizes goods from a person in exercise of he power lis ed as i em 16 in he able in Schedule 1 mus give he person a wri en documen se ing ou — (i) he descrip ion of he goods seized; and (ii) he reason for he seizure; and (iii) wha he person may do o challenge he seizure.

(b) However, a failure o give he person he documen required by paragraph (a) does no make he seizure unlawful.

14. Indemnity Civil and criminal proceedings will no lie agains a cus oms officer for any hing done by him or her whils performing his or her du ies, unless he ac was negligen or wilful.

PART III—CUSTOMS CONTROL

15. When goods are under customs control (1) Goods impor ed in o Kiriba i are under cus oms con rol from he ime hey were impor ed,

un il hey are— (a) released for use in o Kiriba i; or (b) released for emporary use in o Kiriba i; or (c) des royed; or (d) expor ed.

(2) Goods expor ed from Kiriba i are under cus oms con rol from he ime hey are brough o a cus oms area for expor un il hey leave Kiriba i.

16. Places under customs control These are places under cus oms con rol—

(a) ranspor in Kiriba i; (b) cus oms areas; and (c) places where goods under cus oms con rol are loca ed.

PART IV—THE MOVEMENT OF GOODS AND PEOPLE INTO KIRIBATI

DIVISION 1—EARLY REPORTING OF CARGO

17. A master of transport must make a cargo report The mas er of ranspor proposing o unload goods in Kiriba i mus provide a cus oms officer wi h he required informa ion necessary o iden ify he goods on board he ranspor , and he consignees

of he goods— (a) seven days before he arrival of a ship; or (b) wo hours before he arrival of an aircraf ; or (c) such shor er period as he Comp roller may allow.

NOTE: A ma ter can make a cargo report u ing a per on de ignated by the owner of the tran port under ection 27.

DIVISION 2—UNLOADING THE TRANSPORT

18. Transport to touch down or land only at a designated port Subjec o sec ion 26, he mas er of ranspor en ering Kiriba i mus only ouch down or land a a designa ed por .

NOTE: The ma ter of tran port that land or touche down anywhere other than a de ignated port commit an offence (Schedule 8, item 20). However, ection 26 provide exception to thi requirement in ome circum tance .

19. Actions upon arrival (1) On arrival a a designa ed por , he mas er of ranspor mus —

(a) ell a cus oms officer of he arrival; and (b) ake he ranspor o a place a cus oms officer direc s; and (c) preven anyone coming on board ranspor before a cus oms officer, unless au horised

by— (i) a law of Kiriba i; or (ii) a cus oms officer; and

(d) do every hing ha is needed o allow a cus oms officer o board he ranspor ; and (e) no break bulk; and (f) unless a cus oms officer has approved, no allow anyone or any hing o leave he

ranspor un il he cus oms officer who has boarded he ranspor has issued a clearance inwards; and

(g) provide he cus oms officer who has boarded he ranspor wi h he required informa ion necessary o inform he officer of he goods and people on board he ranspor .

NOTE: A ma ter who— • doe not follow a lawful direction of a cu tom officer (Schedule 8, item 30); or • doe not do everything needed to allow a cu tom officer to board a ve el (Schedule 8, item 22); or • break bulk (Schedule 8, item 24); or • fail to take rea onable tep to prevent people from boarding the tran port before a cu tom officer

(Schedule 8, item 21); or • fail to take rea onable tep to prevent good or people from leaving the tran port before a clearance

inward ha been i ued or the movement i authori ed by a cu tom officer (Schedule 8, item 23), commit an offence.

(2) Where a cus oms officer has grounds o believe ha his Ac has been complied wi h, he officer mus issue a clearance inwards.

(3) Where a cus oms officer has grounds o believe ha his Ac has no been complied wi h, he officer mus provide a documen (called in his sec ion ‘ he reques documen ’), se ing ou he hings he mas er mus do before a clearance inwards is issued.

(4) A cus oms officer mus no issue a clearance inwards un il he mas er has complied wi h he reques documen .

(5) If he mas er does he hings se ou in he reques documen , a cus oms officer mus issue a clearance inwards.

(6) A cus oms officer may require s ores ha are— (a) alcoholic produc s; or (b) obacco produc s, (o her han a reasonable quan i y of he produc s for he consump ion of passengers and crew remaining on board he ranspor ) o be placed in a sealed compar men .

20. People must remain on board transport until a clearance inwards has been issued Unless a cus oms officer has approved, a person mus remain on board ranspor un il a clearance inwards has been issued.

NOTE: A per on who leave tran port before it ha received a clearance inward without approval commit an offence (Schedule 8, item 27).

21. Goods should be removed from cleared transport as soon as possible (1) Goods mus be—

(a) unloaded from ranspor ha has been issued wi h a clearance inwards as soon as possible; and

(b) aken immedia ely o a cus oms area.

NOTE: Unle otherwi e authori ed, the good mu t then tay in the cu tom area until they are entered ( ection 35).

(2) The Comp roller may— (a) de ain ranspor ha s ill con ains goods 10 days (or such longer period ha he

Comp roller may allow) af er he ranspor ’s arrival in o Kiriba i; and (b) charge he mas er of he ranspor he reasonable cos s involved in wa ching over he

ranspor .

(3) This sec ion does no apply o ranspor wi h goods o be unloaded— (a) a ano her designa ed por in Kiriba i ha has been en ered for ransi ; or (b) ou side of Kiriba i, ha a cus oms officer considers o be sufficien ly separa ed from goods being unloaded.

22. People must not board or leave transport under customs control without approval A person mus no board or leave ranspor under cus oms con rol wi hou he approval of a cus oms officer.

NOTE: A per on who board or leave tran port under cu tom control without approval commit an offence (Schedule 8, item 29).

23. Discharge report The mas er of ranspor mus provide a cus oms officer wi h he required informa ion necessary o allow he cus oms officer o de ermine whe her—

(a) all he goods lis ed on he cargo repor were unloaded in o a cus oms area; or (b) goods no lis ed on he repor were unloaded,

as soon as possible af er he unloading procedure concludes.

NOTE: The ma ter of tran port i liable to pay import duty if good contained in the cargo report are not unloaded into a cu tom area ( ection 75(2)(a)).

24. Outturn report The occupier of he cus oms area in o which goods under cus oms con rol unloaded from ranspor were firs placed mus provide a cus oms officer wi h he required informa ion necessary o allow he officer o de ermine whe her con ainers or goods unloaded from ranspor bringing impor ed

goods in o Kiriba i remain under cus oms con rol, wi hin— (a) 21 days of he Comp roller issuing a clearance ou wards o he mas er of he ranspor ;

or (b) such o her period as he Comp roller may allow.

NOTE 1: Section 21(2) require good unloaded from tran port to be immediately moved to a cu tom area.

NOTE 2: The occupier of a cu tom area who cannot account for good mu t pay the import duty ( ection 75(2)(b)).

25. Transport carrying goods entered for transit The mas er of ranspor carrying goods en ered for ransi mus follow he requiremen s of his Division ha are imposed on mas ers as if he or she were he mas er of ranspor impor ing goods in o Kiriba i.

26. Exceptions to Division 2 (1) Despi e sec ion 18, his Division does no apply where—

(a) due o force of wea her; or (b) because of mechanical failure; or (c) he Comp roller has given approval, ranspor carrying goods in o Kiriba i lands somewhere o her han a designa ed por .

(2) If subsec ion (1) applies, he mas er of ranspor mus — (a) repor he goods and he names of he people on board; and (b) follow any direc ions given by a cus oms officer given so as o—

(i) allow he ranspor o be given a clearance inwards; and (ii) ensure goods remain under cus oms con rol.

NOTE 1: It i an offence not to follow a lawful direction of a cu tom officer (Schedule 8, item 30).

NOTE 2: Good remain under cu tom control from the time they are imported until the time they are relea ed for u e in Kiribati, are de troyed or exported ( ection 15).

27. Owners of transport must appoint a designated person (1) The owner of ranspor impor ing goods in o Kiriba i mus appoin a designa ed person.

(2) A designa ed person may do all he hings he mas er of ranspor may or mus do under his Ac .

DIVISION 3—THE ENTRY OF IMPORTED GOODS

28. What must be entered? All goods con ained in ranspor impor ing goods in o Kiriba i, o her han—

(a) passengers’ accompanied baggage; and

(b) passengers’ unaccompanied baggage; and (c) con ainers which are no o en er use in Kiriba i; and (d) damaged and des royed goods, where a remission has been approved; and (e) s ores for ranspor ; and (f) pos al packages con aining goods wi h a value of less han $20,

mus be en ered.

NOTE 1: Good on which duty i payable that are taken from a place under cu tom control without the payment of import duty are forfeited good ( ection 122(1)(d)).

NOTE 2: Mo t good that are being exported from Kiribati mu t al o be entered ( ection 54).

29. Making an entry (1) A person—

(a) may en er goods ha require o be en ered under his Ac a any ime wi hin 10 days prior o he expec ed arrival da e of he goods in Kiriba i; bu

(b) mus en er he goods as soon as possible af er he goods have arrived in Kiriba i.

NOTE 1: Section 28 require mo t good imported into Kiribati to be entered.

NOTE 2: Unentered good may be auctioned ( ection 45).

(2) A person who wishes o make an en ry mus make he en ry— (a) himself or herself; or (b) hrough a person named in a documen given o a cus oms officer, which au horises

he person named in he documen o ac as owner in rela ion o a par icular ransac ion; or

(3) A person mus no make an en ry hrough any o her person.

NOTE 1: A per on who allow anyone el e to enter good on hi or her behalf (other than a per on to whom ection 29(2) applie ) commit an offence (Schedule 8, item 35).

NOTE 2: A per on who enter good on behalf of anyone el e without being a per on to whom ection 29(2) applie commit an offence (Schedule 8, item 36).

30. Classes of entry (1) This sec ion se s ou he classes of en ry a person may make.

U e in Kiribati (2) An owner may en er goods for use in Kiriba i by providing a cus oms officer wi h he

required informa ion necessary o— (a) iden ify he goods; and (b) work ou how much impor du y is payable.

Warehou ing (3) An owner may en er goods for warehousing by providing a cus oms officer he required

informa ion necessary o iden ify— (a) he goods o be placed in he care of a warehouse licensee; and

(b) he iden i y of he licensee.

Temporary u e in Kiribati (4) An owner may en er goods for emporary use in Kiriba i by providing a cus oms officer wi h

he required informa ion necessary o— (a) iden ify he goods; and (b) de ermine whe her hey are of a ype ha can be en ered for emporary use in Kiriba i.

(5) An owner may only en er goods for emporary use if he person proposes o expor he goods wi hin— (a) six mon hs from he day he goods were en ered; or (b) such o her period as he Board permi s.

Tran it (6) An owner may en er goods for ransi by providing a cus oms officer wi h he required

informa ion necessary o iden ify— (a) he goods ha are o be unloaded in one designa ed por in Kiriba i; and (b) he second designa ed por wi hin Kiriba i where he goods are going o.

Tran hipment (7) An owner may en er goods for ranshipmen by providing a cus oms officer he required

informa ion necessary o iden ify he goods o be ranshipped.

31. Informal clearance (1) Despi e sec ion 29, where—

(a) a person leaving ranspor is carrying goods on which impor du y is payable— (i) hemselves; or (ii) in his or her baggage; or

(b) a pos al ar icle has been impor ed in o Kiriba i on which less han $500 of impor du y is payable; or

a cus oms officer may fill ou an informal clearance.

(2) An informal clearance under subsec ion (1) shall record— (a) he owner of he goods; and (b) he goods; and (c) he amoun of impor du y and o her charges payable on he impor a ion of he goods.

(3) Where— (a) a cus oms officer comple es filling ou an informal clearance; and (b) all axes and charges are paid, he goods are aken o have been en ered.

NOTE: An informal clearance i taken to be a cla of entry under the definition of ‘cla of entry’ in ection 2(1).

32. Provisional entry (1) An owner who canno comple e an en ry because he or she has insufficien informa ion o do

so may apply o he Comp roller o make a provisional en ry by providing he required informa ion necessary for he Comp roller o de ermine whe her— (a) he ariff classifica ion and s a is ical code are correc ; and (b) he amoun of du y being offered is approxima ely correc .

(2) Despi e sec ion 29, where a cus oms officer has grounds o believe— (a) he ariff classifica ion and he s a is ical code are correc ; and (b) he amoun of impor du y he owner es ima es o be he amoun payable is

approxima ely correc (called in his sec ion ‘ he es ima ed amoun ’); and (c) he owner pays 150% of he es ima ed amoun o he cus oms officer, he Comp roller mus rea he provisional en ry as if i were an en ry.

(3) The owner mus perfec he provisional en ry wi hin six mon hs of having applied for i , by providing a cus oms officer wi h he informa ion necessary o make a correc en ry for he goods (called in his sec ion ‘ he perfec ing informa ion’).

(4) If he owner does no provide he perfec ing informa ion wi hin six mon hs from he day he or she applied o make a provisional en ry, he amoun paid under subsec ion (2)(c) will be aken o be he correc amoun of impor du y payable on he impor a ion of goods.

NOTE: If an owner provide the perfecting information within ix month , he or he may apply for a refund for the difference between the amount paid and the correct amount of import duty payable on the importation of good , a the owner ati fie the criterion that the per on ha paid more duty than they are required to by law ( ection 85).

33. Replacement entries

An owner may replace— (a) he class of en ry he or she has made by providing a cus oms officer wi h he required

informa ion an owner mus provide for he ype of en ry he or she wishes o make; or (b) he warehouse licensee named in a warehouse en ry by providing a cus oms officer

wi h a replacemen warehouse en ry con aining he name of he new licensee.

34. Correcting information on an entry An owner may correc informa ion, o her han—

(a) a change in he class of en ry; or (b) a change in a warehouse licensee named in a warehouse en ry,

by providing he new informa ion o a cus oms officer.

NOTE: Change to cla of entry and warehou e licen ee are governed by ection 33.

DIVISION 4—CONTROLLING UNENTERED GOODS

35. Unentered goods must remain in customs area until movement is approved Unen ered goods mus remain in he cus oms area hey were aken o af er being unloaded from he ranspor ha impor ed hem un il—

(a) hey are en ered; and (b) a cus oms officer approves he movemen .

NOTE 1: The occupier of a cu tom area who cannot account for good mu t pay the import duty ( ection 71(2)(b)).

NOTE 2: Good on which duty i payable that are taken from a place under cu tom control without the payment of import duty are forfeited good ( ection 122(1)(d)).

36. Goods the subject of a replacement entry must remain where they are until movement is approved

Goods he subjec of a replacemen en ry mus no be moved anywhere un il a cus oms officer approves he move.

NOTE 1: The occupier of a cu tom area or warehou e licen ee who cannot account for good mu t pay the import duty ( ection 75(2)(b)).

NOTE 2: Good on which duty i payable that are taken from a place under cu tom control without the payment of import duty are forfeited good ( ection 122(1)(d)).

37. Goods entered for warehousing must not be moved from a licensed warehouse Goods en ered for warehousing mus no be moved from a licensed warehouse con rary o a licence condi ion or wi hou fur her en ry or wi hou approval by a cus oms officer.

NOTE 1: A warehou e licen ee who cannot account for good mu t pay the import duty ( ection 75(2)(b)).

NOTE 2: Good on which duty i payable that are taken from a place under cu tom control without the payment of import duty are forfeited good ( ection 122(1)(d)).

38. Goods must be kept safe Where, in a documen , he Comp roller asks—

(a) he occupier of a cus oms area; or (b) a warehouse licensee; or (c) an owner who has—

(i) en ered goods for ransi ; and (ii) moved he goods from he cus oms area hey were aken o af er being unloaded

from he ranspor which impor ed he goods in o Kiriba i; or (d) an owner who has—

(i) en ered goods for ranshipmen ; and (ii) moved he goods from he cus oms area hey were aken o af er being unloaded

from he ranspor which impor ed he goods in o Kiriba i; or (e) an owner who has—

(i) applied for access o his or her goods under cus oms con rol; and

(ii) has moved he goods from he place hey were loca ed a he ime of making he applica ion,

o accoun for goods, he person mus do so.

NOTE: An occupier, licen ee or owner who cannot account for good mu t pay the import duty ( ection 75(2)(b)).

39. Examining goods (1) An owner of goods mus be presen if a cus oms officer wishes o examine he owner’s

goods ha are under cus oms con rol a a cus oms area, unless he Comp roller— (a) has grounds o believe ha i could jeopardise a prosecu ion he Comp roller may be

considering agains he owner; or (b) canno de ermine he iden i y of he owner of he goods.

(2) A cus oms officer mus give he owner a documen — (a) elling he owner of he goods o be examined he reason for he examina ion; and (b) reques ing he person o assis in he examina ion; and (c) asking he person o con ac he cus oms officer o se a ime and place for he

examina ion; and (d) informing him or her ha if he or she does no comply wi h he reques wi hin one

mon h of he day he cus oms officer issued he no ice, his or her goods may be sold a public auc ion.

(3) If a ime and place for he examina ion canno be agreed, he Comp roller mus — (a) se a ime and place; and (b) give he owner a documen advising him or her of he ime and place.

(4) To facili a e he examina ion, he owner may apply o he Comp roller o ake cus ody of he goods by providing he required informa ion necessary o allow he Comp roller o decide whe her he owner can keep he goods under cus oms con rol safe.

(5) The Comp roller may— (a) accep he applica ion; or (b) rejec he applica ion; or (c) require he owner o follow direc ions as o—

(i) where he goods should be loca ed; and (ii) how he goods should be pro ec ed.

NOTE: A per on who doe not follow a lawful direction of the Comptroller commit an offence (Schedule 8, item 30).

(6) A cus oms officer mus no — (a) unless an applica ion under subsec ion (4) is approved - allow he goods o be moved;

or (b) in any case - approve heir release for use in Kiriba i, un il he examina ion has been conduc ed in fron of he owner.

40. Examining documents Where goods are under cus oms con rol, a cus oms officer may give a documen o he owner of he goods—

(a) elling him or her o a end he place indica ed in he documen o— (i) provide commercial documen s; and (ii) answer ques ions, rela ing o goods under cus oms con rol referred o in he documen ; and

(b) informing him or her ha if he or she does no comply wi h he reques wi hin one mon h of he day he cus oms officer issued he no ice, his or her goods may be sold a public auc ion.

41. Access to goods (1) A person, o her han—

(a) a cus oms officer; or (b) he occupier of a cus oms area; or (c) an employee of he occupier of a cus oms area; or (d) a warehouse licensee; or (e) an employee of a warehouse licensee; or (f) a person en i led o access goods under his Ac or any o her law of Kiriba i; or (g) a person allowed access o goods under cus oms con rol so hey may hen des roy

hem; or (h) a person who has en ered goods for ransi or ranshipmen who has been allowed by a

cus oms officer o move goods; or (i) a person allowed o access goods under subsec ion (2); or (j) someone allowed o ouch baggage under sec ion 51, mus no ouch goods under cus oms con rol wi hou reasonable excuse.

NOTE 1: A per on who touche good under cu tom control without authority commit an offence (Schedule 8, item 32).

NOTE 2: Section 51 deal with who may handle baggage in a cu tom area at which pa enger ’ baggage i being examined.

(2) An owner may gain access o his or her goods under cus oms con rol or ake goods under cus oms con rol in o his or her care, so as o— (a) preserve hem; or (b) improve he packaging or marke abili y of he goods; or (c) work ou he quan i y impor ed; or (d) prepare hem for shipmen , by providing he Comp roller wi h he required informa ion necessary o enable he Comp roller o decide whe her allowing he owner access o goods would pose ei her a risk o ei her he revenue or public safe y.

(3) The Comp roller may— (a) allow access; or (b) allow access subjec o condi ions; or (c) refuse access.

(4) A person mus abide by any condi ions made by he Comp roller when accessing his or her goods.

(5) The goods remain under cus oms con rol.

NOTE 1: A per on who fail to abide by any lawful condition impo ed on gaining acce to good under cu tom control commit an offence (Schedule 8, item 31).

NOTE 2: An owner allowed acce under ub ection (2) who cannot account for good mu t pay the import duty ( ection 75(2)(b)).

42. Releasing goods going into circulation in Kiribati Where a cus oms officer has grounds o believe—

(a) he correc amoun of impor du y has been paid; and (b) all o her fees and charges payable under his Ac have been paid; and (c) all axes and charges (however described) payable on he impor a ion of goods under

any o her law of Kiriba i have been paid; and (d) any o her requiremen under his Ac or any o her law of Kiriba i has been sa isfied,

on goods en ered for use in Kiriba i or for emporary use in Kiriba i, he officer mus immedia ely issue a release for he goods for delivery.

NOTE: Until the relea e i i ued, the good mu t remain under cu tom control at place under cu tom control ( ection 15(1)).

43. Goods entered for warehousing must be re-entered after two years The owner of goods en ered for warehousing mus re-en er he goods af er wo years from he day he owner firs en ered he goods for warehousing.

NOTE: Good that are not re-entered for warehou ing after two year may be old at public auction ( ection 45).

DIVISION 5—DEALING WITH UNENTERED GOODS

44. What happens if goods remain unentered after 10 days? (1) If, 10 days (or such longer period as he Comp roller allows) af er goods arrive in Kiriba i,

goods under cus oms con rol remain as unen ered goods, he Comp roller may direc — (a) a cus oms officer; or (b) he owner; or (c) he occupier of he cus oms area a which he goods are loca ed, o move he unen ered goods o a s a e warehouse or a public warehouse.

(2) Ins ead, he Comp roller may deem he goods o be in a s a e warehouse.

(3) The Comp roller may— (a) ake any s eps ha are necessary o—

(i) preserve he goods; and (ii) ensure he goods s ay under cus oms con rol; and

(b) move he goods from one s a e warehouse o ano her; and (c) charge he owner he reasonable cos s incurred in doing any of hese hings.

(4) For he avoidance of doub , an owner is liable o pay s a e warehouse fees for goods deemed o be in a s a e warehouse pursuan o subsec ion (2), in addi ion o any cos s charged under subsec ion (3).

NOTE 1: The Mini ter may et tate warehou e fee ( ection 125(1)(b)(ii)).

NOTE 2: Unentered good that are (or are deemed to be) in a tate warehou e for more than one month may be auctioned ( ection 45).

45. Goods may be auctioned Goods—

(a) in a s a e warehouse ha are— (i) unen ered goods ha have been in a s a e warehouse for more han one mon h;

or (ii) perishable; or

(b) referred o in a no ice o examine goods where an owner has no a ended an examina ion of he goods wi hin one mon h of he Comp roller issuing he no ice; or

(c) referred o in a no ice o produce documen s where an owner has no produced he documen s wi hin one mon h of he Comp roller issuing he no ice; or

(d) ha have— (i) been in a licensed warehouse for wo years; and (ii) have no been re-en ered,

may be disposed of in a public auc ion.

46. Notification requirements for a public auction (1) The Comp roller mus publicly no ify he ime and place where he auc ion is o be

conduc ed, and a descrip ion of he goods o be auc ioned, a a ime— (a) in he case of all goods o her han perishable goods – one mon h before he ime he

auc ion is o be conduc ed; or (b) in he case of perishable goods – for as long a period as is possible in he

circums ances.

(2) The Comp roller mus ake all reasonable s eps o ell he owner ha his or her goods are going o be sold.

(3) If he owner of goods referred o in sec ion 45(a) can sa isfy he condi ions for en ry se ou in sec ion 30 prior o he commencemen of he auc ion, he Comp roller mus wi hdraw he goods from auc ion.

(4) If he owner of goods referred o in sec ion 45(b) a ends an examina ion of he goods prior o he commencemen of he auc ion, he Comp roller mus wi hdraw he goods from auc ion.

(5) If he owner of goods referred o in sec ion 45(c) produces he reques ed documen s o he Comp roller prior o he commencemen of he auc ion, he Comp roller mus wi hdraw he goods from auc ion.

(6) If he owner of goods referred o in sec ion 45(d) re-en ers he goods prior o he commencemen of he auc ion, he Comp roller mus wi hdraw he goods from auc ion.

47. The public auction process (1) A any auc ion, he goods sold mus fe ch he sum (called in his sec ion ‘ he reserve price’)

of— (a) he amoun of impor du y he Comp roller es ima es as payable on he goods (if any);

and (b) any o her axes and charges payable under—

(i) his Ac ; or (ii) any o her law of Kiriba i; and

(2) If, a he auc ion, he goods do no reach he reserve price, i le in he goods passes o he Republic.

(3) The Comp roller may dispose of he goods referred o in subsec ion (2) in any manner he Comp roller sees fi (including des roying hem).

(4) If he goods reach he reserve price, i le in he goods passes o he highes bidder, upon paymen of he price.

(5) The person o whom i le in he goods has passed under subsec ion (4) mus immedia ely remove he goods from a place under cus oms con rol.

(6) If a person o whom i le in he goods has passed pursuan o subsec ion (4) fails o remove hem from a place under cus oms con rol wi hin seven days, he Comp roller may again auc ion he goods by following he procedures se ou in sec ions 46 and 47.

(7) Where goods have been sold a auc ion a a price in excess of he reserve price, he original owner of he goods may, wi hin one year of he day of he auc ion, make applica ion o he Comp roller o be paid he difference be ween he reserve price and he price a which he he goods were sold (called in his sec ion ‘ he surplus’). The owner mus provide he required informa ion necessary for he Comp roller o de ermine ha he or she is eligible o be paid he surplus.

(8) If, having received an applica ion made under subsec ion (7), he Comp roller is sa isfied ha he applican is eligible o be paid he surplus, he Comp roller mus pay he surplus o he applican .

DIVISION 6—RESPONSIBILITIES OF MASTERS NOT UNLOADING GOODS IN KIRIBATI

48. Responsibilities of masters not unloading goods in Kiribati (1) This sec ion se s ou he repor ing responsibili ies of mas ers of ranspor no unloading

goods in Kiriba i.

(2) The mas er mus ell a cus oms officer ha his or her ranspor has arrived in Kiriba i as soon as possible, bu in any case wi hin 48 hours of arriving in Kiriba i.

NOTE: A ma ter of tran port not unloading good who fail to report the arrival of hi or her tran port commit an offence (Schedule 8, item 25).

(3) A cus oms officer may direc he mas er o ake his or her ranspor o a place so i can be boarded.

NOTE: It i an offence not to follow a lawful direction of a cu tom officer (Schedule 8, item 30).

(4) If a cus oms officer has grounds o believe he ranspor will no unload or load goods in Kiriba i, he officer may direc he mas er o do such hings as are necessary o— (a) ensure compliance wi h his Ac ; and (b) gran a clearance ou wards.

(5) For he avoidance of doub , he power o direc a person under subsec ion (4) includes he power o direc he mas er o a end an office of he Kiriba i Cus oms Service o provide such informa ion as he officer direc s.

(6) If he mas er follows a direc ion made under subsec ion (4) hen, despi e sec ion 55, he or she does no need o make an applica ion for a clearance ou wards.

DIVISION 7—PASSENGERS AND CREW

49. Information must be provided on arrival A person arriving in Kiriba i on ranspor mus , immedia ely af er hey arrive, provide a cus oms officer wi h he required informa ion necessary o permi he officer o iden ify—

(a) who hey are; and (b) he ypes of goods he person is impor ing in o Kiriba i.

50. A person must not leave customs control until permitted A person on ranspor mus no leave he cus oms area a which he ranspor arrived un il permi ed by a cus oms officer.

NOTE: A per on having left tran port who leave a cu tom area without permi ion commit an offence (Schedule 8, item 28).

51. Baggage (1) The only people en i led o ouch he baggage of a person en ering Kiriba i in a cus oms area

where passengers’ baggage is being examined are— (a) he owner of he baggage; or (b) a cus oms officer; or (c) a person performing a func ion under any law of Kiriba i; or

(d) an employee of he en i y con rolling he cus oms area.

NOTE 1: Anyone el e who touche baggage commit an offence (Schedule 8, item 32).

NOTE 2: If baggage i in an area other than a place where pa enger ’ baggage i being examined, ection 41 applie .

(2) Baggage canno be removed from a cus oms area where passengers’ baggage is being examined un il— (a) all requiremen s under any law of Kiriba i dealing wi h he impor a ion of goods have

been complied wi h; and (b) a cus oms officer has approved i s removal from he cus oms area.

(3) A cus oms officer may mark passengers’ baggage for securi y purposes.

52. Undeclared dutiable goods in baggage or on a person (1) A cus oms officer mus seize goods (called in his sec ion ‘discovered goods’) on a person

en ering Kiriba i or in he person’s baggage if— (a) impor du y is payable on he goods; and (b) he person en ering Kiriba i did no indica e o a cus oms officer ha he goods were

on hem, or in his or her baggage.

(2) The cus oms officer mus — (a) de ain he goods; and (b) give he person a documen , explaining ha —

(i) he discovered goods may be released o he person if he person pays an amoun equivalen o 200% of he du y (called in his sec ion ‘ he required sum’) ha would usually have been payable on he goods wi hin one mon h (called in his sec ion ‘ he required ime’);

(ii) o herwise he goods are forfei ed.

(3) If he person pays he required sum wi hin he required ime, a cus oms officer mus release he discovered goods o he person.

DIVISION 8—IMPORT OF SHIPS AND AIRCRAFT

53. Import of ships and aircraft (1) Where a ship or an aircraf is impor ed in o Kiriba i o herwise han as goods con ained in

ranspor , he ship or aircraf shall be deemed o have been impor ed as goods con ained in ranspor and unloaded as such on i s arrival in Kiriba i.

(2) Where— (a) a ship or an aircraf has en ered Kiriba i; and (b) has no been en ered in accordance wi h Division 3 of Par IV; and (c) he Comp roller, af er making such enquiries as he or she considers appropria e, has

grounds o believe ha he ship or aircraf migh have been impor ed in o Kiriba i, he Comp roller may serve, in accordance wi h subsec ion (5), a no ice in respec of he ship or aircraf s a ing ha , if he ship or aircraf remains in Kiriba i hroughou he period of

30 days commencing on he day on which he no ice was served, he ship or aircraf shall be deemed o have been impor ed in o Kiriba i and may be forfei ed.

(3) Where a no ice has been served under subsec ion (2) in respec of a ship or an aircraf he Comp roller may, if he or she considers ha , having regard o wea her condi ions or any o her relevan ma er, ex end he period specified in he no ice by serving, in accordance wi h subsec ion (5), a no ice in respec of he ship or aircraf s a ing ha ha period has been ex ended and specifying he period by which i has been ex ended.

(4) Where a no ice has been served under subsec ion (2) in respec of a ship or an aircraf he Comp roller may, before he expira ion of he period specified in he no ice or, if ha period has been ex ended under subsec ion (3), ha period as ex ended, revoke ha no ice by serving, in accordance wi h subsec ion (5), a no ice in respec of he ship or aircraf s a ing ha he firs -men ioned no ice is revoked.

(5) The Comp roller shall serve a no ice under subsec ion (2), (3) or (4) by causing he no ice o be affixed o a prominen par of he ship or aircraf .

(6) Where he Comp roller serves a no ice under subsec ion (2), (3) or (4) he or she shall, as soon as prac icable af er serving he no ice, publish a copy of he no ice in he Gazette and in a newspaper circula ing generally in Kiriba i.

(7) Where— (a) he Comp roller has served a no ice under subsec ion (2) in respec of a ship or an

aircraf ; (b) he Comp roller has complied wi h subsec ion (6) in respec of he no ice; (c) he no ice has no been revoked under subsec ion (4); (d) he ship or aircraf has remained in Kiriba i hroughou he period specified in he

no ice or, if ha period has been ex ended under subsec ion (3), ha period as ex ended; and

(e) an en ry has no been made in respec of he ship or aircraf during ha period or ha period as ex ended, as he case requires,

on he expira ion of ha period or ha period as ex ended (as he case requires), he ship or aircraf shall be deemed o have been impor ed in o Kiriba i and are forfei ed goods.

PART V—THE EXPORT OF GOODS FROM KIRIBATI

54. Most goods exported from Kiribati must be entered (1) All goods, o her han—

(a) con ainers ha have no been en ered; and (b) baggage; and (c) pos al packages con aining goods wi h a value of less han $20; and (d) goods in free circula ion in Kiriba i aken on board ranspor as s ores; and (e) goods being expor ed from Kiriba i o sa isfy he erms of condi ional en ry in o

Kiriba i, mus be en ered for expor .

(2) A person may make an expor en ry by providing a cus oms officer wi h he required informa ion necessary o iden ify— (a) he goods he subjec of he en ry; and (b) he axes and charges payable on he expor a ion of goods from Kiriba i (if any); and (c) he overseas por o which he goods are going.

(3) A person who has made an expor en ry mus ake he goods o a cus oms area as soon as possible.

(4) If a person has made a cus oms en ry bu a decision has been made no o expor he goods, he person mus ell a cus oms officer as soon as possible.

55. Leaving the country (1) The mas er of ranspor leaving Kiriba i mus provide a cus oms officer wi h he required

informa ion necessary o allow an officer o ensure all he requiremen s of his Ac have been sa isfied.

(2) Where a cus oms officer has grounds o believe his Ac has been complied wi h, he officer mus issue a clearance ou wards.

(3) Where a cus oms officer has grounds o believe his Ac has no been complied wi h, he officer mus provide a documen (called in his sec ion ‘ he reques documen ’), se ing ou he hings he mas er mus do before a clearance ou wards is issued.

(4) A cus oms officer mus no issue a clearance ou wards un il he mas er has complied wi h he reques documen .

(5) If he mas er does he hings se ou in he reques documen , a cus oms officer mus issue a clearance ou wards.

PART VI—PROHIBITED AND RESTRICTED IMPORTS AND EXPORTS

56. Prohibited imports (1) The goods lis ed in he able in Schedule 3 are prohibi ed impor s.

(2) The impor a ion of goods lis ed in he able in Schedule 3 is absolu ely prohibi ed.

NOTE: It i an offence to knowingly import prohibited import (Schedule 8, item 5).

57. Restricted imports (1) The goods lis ed in he able in Schedule 4 are res ric ed impor s.

(2) In he able in Schedule 4— (a) he goods lis ed in column 2 are he goods subjec o res ric ion; and (b) column 3 se s ou he condi ions under which he goods may be impor ed.

NOTE: It i an offence to knowingly import re tricted import contrary to condition under which they may be imported (Schedule 8, item 6).

58. Prohibited exports (1) The goods lis ed in he able in Schedule 5 are prohibi ed expor s.

(2) The expor a ion of goods lis ed in he able in Schedule 5 is absolu ely prohibi ed.

NOTE: It i an offence to knowingly export prohibited export (Schedule 8, item 7).

59. Restricted exports (1) The goods lis ed in he able in Schedule 6 are res ric ed expor s.

(2) In he able in Schedule 6— (a) he goods in column 2 are he goods subjec o res ric ion; and (b) column 3 se s ou he condi ions under which he goods may be expor ed.

NOTE: It i an offence to knowingly export re tricted export contrary to condition under which they may be exported (Schedule 8, item 8).

60. Prohibitions or restrictions on import not to apply in some circumstances Despi e sec ions 56 and 57, prohibi ed impor s may be impor ed, and res ric ed impor s may be impor ed wi hou compliance wi h any required condi ion, if hey are—

(a) impor ed for use as s ores for ranspor ; or (b) en ered for ranshipmen ,

unless he Minis er has specified in a no ice published in he Gazette ha he goods lis ed in he no ice canno be impor ed a all, or ha required condi ions mus be complied wi h, as he case may be.

61. Amendments to Schedules 3, 4, 5 and 6 Schedules 3, 4, 5 and 6 may be amended by he Minis er, ac ing in accordance wi h he advice of he Cabine , by publishing a no ice in he Gazette.

62. Comptroller to supply lists of prohibited and restricted imports and exports The Comp roller mus give anyone who asks for a lis of he goods ha are subjec o impor a ion or expor a ion prohibi ions or res ric ions he lis ha is in force on he day he person asks for i .

PART VII—THE DUTIES

DIVISION 1—IMPORT DUTY

Subdivi ion 1—Creation of a Tax Called Import Duty

63. Import duty (1) A ax, called impor du y, is imposed on he impor a ion of goods in o Kiriba i.

(2) Impor du y is worked ou — (a) if du y is payable on he value of he good impor ed – by mul iplying he ra e of du y

payable by he cus oms value of he goods; or

(b) if du y is payable on weigh or volume – by mul iplying he ra e of du y payable by he weigh or volume of he goods; or

(c) if du y is payable on he number of goods impor ed – by mul iplying he ra e of du y payable by he number of goods impor ed.

(3) For he purposes of working ou impor du y, where goods are impor ed in packages— (a) if—

(i) du y is worked ou on he basis of weigh ; and (ii) he package indica es a weigh , hen impor du y will be worked ou on he basis of he ne weigh indica ed on he package; or

(b) if— (i) du y is worked ou on he basis of volume; and (ii) he package indica es a volume, hen impor du y will be worked ou on he basis of he volume indica ed on he package; or

(c) if— (i) du y is worked ou on he basis of he number of goods impor ed; and (ii) he package indica es he number of goods con ained herein, hen impor du y will be worked ou on he basis of he number of goods indica ed on he package.

Subdivi ion 2—Working Out the Duty Payable on Imported Good

64. What is the duty payable on goods imported into Kiribati? (1) The Minis er, ac ing in accordance wi h he advice of he Cabine , may make an order,

known as an impor ariff order, o— (a) se ra es of du y payable on he impor a ion of specified goods a a par icular ime; or (b) iden ify goods, or quan i ies or classes of goods ha are exemp from impor du y; or (c) iden ify goods, or classes of goods ha may receive a reduc ion in or exemp ion from

impor du y if he owner of he goods follows condi ions se ou in he order, by publishing he order in he Gazette.

(2) Wi hou limi ing subsec ion (1), an impor ariff order may— (a) adop he Harmonized Sys em as he basis of he ariff of Kiriba i; and (b) require impor ed goods o be classified according o he General Rules for he

Harmonized Sys em.

(3) All goods mus be classified o one of he i ems of he impor ariff order.

(4) For he avoidance of doub , even if an impor ariff order adop s he Harmonized Sys em as he basis of he ariff of Kiriba i, he order may add addi ional i ems o i for ei her ariff or s a is ical purposes.

(5) An impor ariff order may se differen ra es of du y payable depending on he coun ry or cus oms erri ory of origin of he goods.

(6) An impor ariff order mus specify he day when he order akes effec . However, an order mus no specify a day earlier han he day he Gazette no ice con aining he order was published.

(7) The Comp roller mus give anyone who asks for he impor ariff order he order in force on he day he person asks.

Subdivi ion 3—Working Out the Origin of Imported Good

65. Working out the origin of imported goods (1) The origin of impor ed goods is o be de ermined using he Rules of Origin.

(2) Despi e subsec ion (1), a person who has grounds o believe ha he or she is going o impor PICTA origin goods may apply for a binding ruling by providing he Comp roller wi h he required informa ion necessary for he Comp roller o de ermine whe her he goods subjec o he applica ion (called in his sec ion ‘subjec goods’) are of PICTA origin, no earlier han six mon hs before he person believes he or she will be impor ing he goods.

(3) On he basis of he informa ion received in he applica ion, he Comp roller mus make a binding ruling, se ing ou — (a) he subjec goods; and (b) he coun ry of origin of he goods; and (c) he reasons for he decision, wi hin 30 days of receiving he applica ion.

(4) A cus oms officer working ou impor du y on he impor a ion of subjec goods mus always rea subjec goods as having origina ed from he coun ry indica ed in he ruling for six mon hs from he day he owner firs impor ed he subjec goods in o Kiriba i.

(5) If i is necessary o de ermine he origin of goods for coun ries or cus oms erri ories o her han coun ries a par y o PICTA, hen— (a) he Rules of Origin mus s ill be used; bu (b) he word ‘par y’ should be read, where he con ex requires, as ‘coun ry or cus oms

erri ory’.

(6) The Comp roller mus give anyone who asks for he Rules of Origin he Rules in force on he day he person asks.

Subdivi ion 4—Working Out the Cu tom Value of Imported Good

66. Valuation provisions of WTO Agreement to apply in Kiribati (1) The cus oms value for goods is o be worked ou using he me hods se ou in he Rules of

Valua ion, as adop ed by his Subdivision.

(2) When working ou cus oms value under his Subdivision, regard mus be had o he In erpre a ive No es.

67. Value to be worked out on a ‘free on board’ (FOB) basis For he avoidance of doub , he cus oms value for goods is o be worked ou on a ‘free on board’ basis, and shall exclude—

(a) he cos of ranspor a ion o Kiriba i of he goods being valued; (b) loading, unloading and handling charges associa ed wi h he ranspor a ion o Kiriba i

of he goods being valued; and (c) he cos of insurance.

68. Interpretation (1) In his Subdivision, unless he con ex o herwise requires,—

‘buying commissions’ means he fees paid by an owner o he owner’s agen for he service of represen ing he owner abroad in he purchase of goods being valued;

‘iden ical goods’ means impor ed goods ha — (a) are he same in all respec s, including physical charac eris ics, quali y and

repu a ion, as he goods being valued, excep for minor differences in appearance ha do no affec he value of he goods; and

(b) were produced in he same coun ry as he goods being valued were produced; and

(c) were produced by or on behalf of he producer of he goods being valued, bu does no include goods which incorpora e or reflec engineering, developmen , ar work, design work, plans and ske ches for which no adjus men has been made under sec ion 71 because such elemen s were under aken in Kiriba i;

‘price ac ually paid or payable’ is he o al paymen made or o be made by he owner o, or for he benefi of, he seller of he impor ed goods;

‘produced’ includes grown, manufac ured or mined; ‘similar goods’ means impor ed goods ha —

(a) closely resemble he goods being valued in respec of componen ma erials and par s and charac eris ics, and are func ionally and commercially in erchangeable wi h he goods being valued, having regard o he quali y and repu a ion of he goods and he goods being valued; and

(b) were produced in he same coun ry as he goods being valued were produced; and

‘ ransac ion value’ means he value de ermined in accordance wi h sec ion 70.

(2) For he purposes of his Subdivision, if— (a) here are no goods ha were produced by or on behalf of he person who produced he

goods being valued; and

(b) here are no goods ha are o herwise iden ical goods or similar goods, goods ha were produced by or on behalf of a differen person and ha are o herwise iden ical goods or similar goods are aken o be iden ical goods or similar goods, as he case may be.

69. Related parties (1) For he purposes of his Subdivision, persons are deemed o be rela ed only if—

(a) hey are officers or direc ors of one ano her's businesses; or (b) hey are legally recognised par ners in business; or (c) hey are employer and employee; or (d) in he case of persons ha are bodies corpora e – any person direc ly or indirec ly

owns, con rols or holds 5% or more of he ou s anding vo ing s ock or shares of bo h of hem; or

(e) one of hem direc ly or indirec ly con rols he o her; or (f) bo h of hem are direc ly or indirec ly con rolled by a hird person; or (g) oge her hey direc ly or indirec ly con rol a hird person; or (h) hey are members of he same family.

(2) Persons who are associa ed in business wi h one ano her in ha one is he sole agen , sole dis ribu or or sole concessionaire, however described, of he o her are shall be deemed o be rela ed for he purposes of his Subdivision if hey fall wi hin he cri eria of subsec ion (1).

70. Determining the transaction value of goods (1) Unless excluded under his Subdivision, he cus oms value of a good shall be i s ransac ion

value.

(2) The ransac ion value of goods being impor ed in o Kiriba i is he price ac ually paid or payable for he goods when sold for expor o Kiriba i adjus ed in accordance wi h sec ion 71, provided ha — (a) here are no res ric ions as o he disposi ion or use of he goods by he owner o her

han res ric ions which— (i) are imposed or required by a law of Kiriba i; or (ii) limi he geographical area in which he goods may be resold; or (iii) do no subs an ially affec he value of he goods; and

(b) he sale or price is no subjec o some condi ion or considera ion for which a value canno be de ermined wi h respec o he goods being valued; and

(c) no par of he proceeds of any subsequen resale, disposal or use of he goods by he owner will accrue direc ly or indirec ly o he seller, unless an appropria e adjus men can be made in accordance wi h sec ion 71; and

(d) he owner and he seller are no rela ed wi hin he meaning of sec ion 69 or, where he owner and he seller are rela ed, he ransac ion value is accep able for cus oms purposes under subsec ion (4).

(3) Where a cus oms officer has reason o believe ha he rela ionship be ween he owner and he seller has influenced he price ac ually paid or payable for goods being impor ed, he officer mus give he owner a documen , indica ing— (a) ha he cus oms officer has reason o believe he rela ionship be ween he owner and

he seller influenced he price ac ually paid or payable on he goods being impor ed; and

(b) asking he owner o provide informa ion wi hin seven days (or such longer period as he officer may allow) proving ha he price ac ually paid or payable was no influenced by he rela ionship be ween he owner and he seller.

(4) Where he owner and seller are rela ed, he ransac ion value shall be accep able for cus oms purposes and he goods valued under subsec ion (2) if— (a) he rela ionship be ween he buyer and he seller did no influence he price ac ually

paid or payable for he goods; or (b) he owner demons ra es ha he ransac ion value closely approxima es—

(i) he ransac ion value in sales o unrela ed buyers of iden ical goods or similar goods for expor o Kiriba i;

(ii) he cus oms value of iden ical goods or similar goods as de ermined under Ar icle 5 of he Rules of Valua ion; or

(iii) he cus oms value of iden ical goods or similar goods as de ermined under Ar icle 6 of he Rules of Valua ion,

occurring a or abou he same ime.

(5) In applying he es s se ou in subsec ion (4)(b), due accoun mus be aken of— (a) demons ra ed differences in commercial levels and quan i y levels; and (b) he amoun s referred o in sec ion 71; and (c) cos s incurred by he seller in sales in which he seller and he buyer are no rela ed,

being cos s ha are no incurred by he seller in sales in which he seller and he buyer are rela ed.

(6) The es s se ou in subsec ion (4)(b) are o be used a he ini ia ive of he owner and only for comparison purposes. Subs i u e values may no be es ablished under subsec ion (4)(b).

71. Adjustments to the price actually paid or payable (1) In de ermining he cus oms value under sec ion 70, here shall be added o he price ac ually

paid or payable for he goods being valued ( o he ex en hey have no been included in he price ac ually paid or payable for he goods)— (a) commissions and brokerage, excep for buying commissions; and (b) he cos of packages which, under he General Rules for he Harmonized Sys em, are

aken o be as one wi h he goods in ques ion; and (c) he cos of packing (whe her for labour or ma erials); and (d) he value (appor ioned reasonably and in accordance wi h generally accep ed

accoun ing principles) of— (i) ma erials, componen s, par s and similar i ems incorpora ed in he goods being

valued; and

(ii) ools, dies, moulds and similar i ems used in he produc ion of he goods being valued; and

(iii) ma erials consumed in he produc ion of he goods being valued; and (iv) engineering, developmen , ar work, design work, plans and ske ches under aken

elsewhere han in Kiriba i, which is necessary for he produc ion of he goods being valued,

ha have been supplied direc ly or indirec ly by he owner free of charge or a a reduced cos for use in connec ion wi h he produc ion and sale for expor of he goods being valued; and

(e) royal ies and licence fees in respec of he goods being valued, including paymen s in respec o pa en s, rade marks and copyrigh s, ha he owner mus pay, ei her direc ly or indirec ly, as a condi ion of sale of he goods, bu excluding charge for he righ o reproduce he goods in Kiriba i; and

(f) he value of any par of he proceeds of any subsequen resale, disposal or use of he goods being valued ha accrues direc ly or indirec ly o he seller.

(2) In de ermining he cus oms value under sec ion 70, here shall be deduc ed from he price ac ually paid or payable for he goods being valued ( o he ex en hey have been included in he price ac ually paid or payable for he goods)— (a) charges for he cons ruc ion, erec ion, assembly or main enance of he goods or

echnical assis ance, under aken af er impor a ion of he goods in o Kiriba i; and (b) he cos of ranspor af er impor a ion of he goods in o Kiriba i; and (c) Kiriba i axes and charges payable on he impor a ion of he goods in o Kiriba i, if such cos s or charges can be dis inguished from he price ac ually paid or payable.

(3) Addi ions and deduc ions o he price ac ually paid or payable for goods being valued mus be made on he basis of objec ive and quan ifiable informa ion ha clearly es ablishes he accuracy of he amoun o be added or deduc ed.

(4) No addi ions or deduc ions are o be made o he price ac ually paid or payable for goods being valued in de ermining heir cus oms value excep as provided in his sec ion.

72. Alternative methods of working out customs value (1) Where a cus oms officer canno work ou he cus oms value of goods using ransac ion

value, he officer mus use he valua ion me hods in he order se ou in Ar icles 2 o 7 of he Rules of Valua ion, un il he officer can de ermine a cus oms value.

(2) Where a cus oms officer works ou he cus oms value of goods being valued under his sec ion, he officer mus provide he owner wi h copies of— (a) he Rules of Valua ion; and (b) he In erpre a ive No es, he officer used o work ou he cus oms value.

73. Customs value must be expressed in Australian dollars (1) Cus oms value mus be expressed in Aus ralian dollars.

(2) Foreign currencies mus be conver ed in o Aus ralian dollars using ei her— (a) he ‘sell’ spo ra e published by—

(i) he Bank of Kiriba i; or (ii) ano her bank named in a no ice published by he Comp roller in he Gazette; or

(b) a ra e of exchange published by he Comp roller, in force on he day he required informa ion for a class of en ry was lodged wi h a cus oms officer, or, in any o her even , when du y became payable.

Subdivi ion 5—The Time when Import Duty i Worked Out

74. When is the amount of import duty worked out? Impor du y is calcula ed—

(a) if goods are en ered before he goods are impor ed – as a he day he goods were en ered; or

(b) if goods are en ered af er he goods are impor ed – as a he day he goods were brough o a designa ed por ; or

(c) if goods— (i) are consumed on ranspor whils in Kiriba i; or (ii) are alcohol or obacco produc s found o be missing from a con ainer on

ranspor sealed by a cus oms officer a any ime prior o he depar ure of he ranspor from Kiriba i,

as a he day he mas er applies for a clearance ou wards; or (d) if goods—

(i) have no been en ered; and (ii) a person en rus ed wi h he goods has been unable o accoun for he goods

under sec ion 38, as a he day he Comp roller decided he person had no accoun ed for he goods.

Subdivi ion 6—Working Out Who Mu t Pay Import Duty and How it i to be Paid

75. Who must pay import duty? (1) The owner of goods mus pay impor du y.

(2) Despi e subsec ion (1)— (a) he mas er of ranspor mus pay he du y for goods lis ed in he cargo repor ha are

no accoun ed for, unless i can be proved ha goods were unloaded in o a cus oms area; or

(b) where— (i) he Comp roller has asked a person under sec ion 38 o accoun for goods; and (ii) he person can no , ha person mus pay impor du y.

76. How must duty be paid? Impor du y mus be paid o he Comp roller, by—

(a) cash; (b) cheque; or (c) any o her me hod he Comp roller may allow.

77. Minimum duty payable The Comp roller may waive paymen of impor du y where he amoun o be paid is less han $20.

DIVISION 2—EXPORT DUTY

78. Export duty (1) A ax, called expor du y, is imposed on he expor a ion of goods from Kiriba i.

(2) Expor du y is worked ou — (a) if du y is payable on he value of he good expor ed – by mul iplying he ra e of du y

payable by he cus oms value of he goods; or (b) if du y is payable on weigh or volume – by mul iplying he ra e of du y payable by he

weigh or volume of he goods; or (c) if du y is payable on he number of goods expor ed – by mul iplying he ra e of du y

payable by he number of goods expor ed.

(3) For he purposes of working ou expor du y, where goods are expor ed in packages— (a) if—

(i) du y is worked ou on he basis of weigh ; and (ii) he package indica es a weigh , hen expor du y will be worked ou on he basis of he ne weigh indica ed on he package; or

(b) if— (i) du y is worked ou on he basis of volume; and (ii) he package indica es a volume, hen expor du y will be worked ou on he basis of he volume indica ed on he package; or

(c) if— (i) du y is worked ou on he basis of he number of goods expor ed; and (ii) he package indica es he number of goods con ained herein, hen expor du y will be worked ou on he basis of he number of goods indica ed on he package.

79. What is the duty payable on goods exported from Kiribati? (1) The Minis er, ac ing in accordance wi h he advice of he Cabine , may make an order,

known as an expor ariff order, o— (a) se he ra e of expor du y payable on he expor a ion of specified goods; or (b) se an amoun of du y payable on he expor a ion of specified goods; or (c) iden ify goods, or classes of goods ha are exemp from expor du y, by publishing he order in he Gazette.

(2) An expor ariff order may se differen amoun s of du y payable depending on he coun ry or cus oms erri ory of final des ina ion.

(3) An expor ariff order mus specify he day when he order akes effec . However, an order mus no specify a day earlier han he day he Gazette no ice con aining he order was published.

(4) The Comp roller mus give anyone who asks for he expor ariff order he order in force on he day he person asks.

80. How are goods valued for export duty? Where expor du y is payable on goods on he basis of value, he valua ion provisions mus be used o work ou he cus oms value of he goods o be expor ed, excep ha —

(a) he word ‘impor ’ (and i s gramma ical varia ions) mus be read as he word ‘expor ’; and

(b) he word ‘owner’ mus be read as ‘ he person purchasing he goods’; and (c) he words ‘in o Kiriba i’ or ‘ o Kiriba i’ mus be read as meaning ‘elsewhere han

Kiriba i’.

81. When is export duty worked out? Expor du y is worked ou a he ime he goods are en ered for expor .

82. Who must pay the export duty? The person making he expor en ry for he goods mus pay he expor du y.

83. How must export duty be paid? Expor du y mus be paid o he Comp roller, by—

(a) cash; (b) cheque; or (c) any o her me hod he Comp roller may allow.

84. Minimum duty payable The Comp roller may waive paymen of expor du y where he amoun o be paid is less han $20.

PART VIII—REFUND AND REMISSION OF DUTY

85. Refund of duty (1) A person who—

(a) has reason o believe ha he or she has paid more impor or expor du y han required by law; or

(b) has— (i) paid impor du y on goods; and (ii) will no be receiving he goods,

is en i led o a refund of du y if, wi hin 12 mon hs from he day he du y was paid, he or she provides he Comp roller wi h he required informa ion necessary o allow he Comp roller o de ermine whe her he circums ances se ou in his sec ion exis ed.

(2) An owner who has paid impor du y on goods which were con rary o order or requiremen , and who can prove— (a) he or she has no used he goods; and (b) he goods have been expor ed, is en i led o a refund of du y if, wi hin hree mon hs from he day he du y was paid, he or she provides he Comp roller wi h he required informa ion necessary o allow he Comp roller o de ermine whe her he circums ances se ou in his sec ion exis .

(3) An owner who has received a remission is en i led o a refund of impor du y paid prior o receiving he remission by providing he Comp roller wi h he required informa ion necessary o allow he Comp roller o de ermine how much impor du y should be repaid o he person following he remission.

(4) The Comp roller mus decide wi hin 30 days of receiving an applica ion for refund under his sec ion whe her a refund should be paid.

(5) Where he Comp roller has grounds o believe a refund is payable, he Comp roller mus immedia ely refund he du y o he applican .

(6) The Comp roller mus no approve a refund for less han $20.

86. Remission of import duty (1) An owner is en i led o a remission of impor du y—

(a) where goods under cus oms con rol have, while hey were under cus oms con rol,— (i) de eriora ed; or (ii) become damaged; or (iii) been des royed; or

(b) where goods have been manufac ured in a licensed warehouse under he condi ions of a cus oms warehouse, scrap remains.

(2) An owner may apply o he Comp roller for a remission by providing he Comp roller wi h he informa ion necessary o— (a) allow a cus oms officer o perform he du ies se ou in his sec ion; and

(b) if goods are o be des royed, o decide whe her he des ruc ion should be performed in he presence of a cus oms officer.

(3) When applying for a remission, he owner mus indica e whe her he or she is going o— (a) en er he goods for use in Kiriba i; or (b) des roy he goods, and hen whe her he owner proposes o—

(i) en er he scrap for use in Kiriba i; or (ii) abandon he scrap; or

(4) If an owner does no indica e wha he or she is going o do wi h he goods referred o in a remission applica ion, he Comp roller mus no consider i .

(5) When an owner wan s o en er he goods for use in Kiriba i, hen, no wi hs anding he valua ion provisions ha usually apply— (a) he Comp roller mus work ou a cus oms value for he goods; and (b) ha value will be used as he cus oms value when working ou how much impor du y

is payable; and (c) he Comp roller mus remi he difference be ween—

(i) he impor du y worked ou by he Comp roller; and (ii) he impor du y ha would have been payable had he goods no been damaged

or de eriora ed.

(6) Where a person wan s o des roy he goods, he Comp roller may direc a person no o des roy he goods unless a cus oms officer is presen . O herwise, he Comp roller may allow a person access o his or her goods o des roy hem.

NOTE: It i an offence not to follow a direction of a cu tom officer (Schedule 8, item 30).

(7) Where he Comp roller has grounds o believe ha he goods have been des royed, he officer mus remi all he impor du y ha would have been payable on hem.

(8) Where he owner of goods wishes o en er for use in Kiriba i he scrap crea ed from he des ruc ion of he goods— (a) no wi hs anding he valua ion provisions ha usually apply, he Comp roller mus

work ou he cus oms value for he scrap; and (b) he owner mus en er he goods as scrap; and (c) he Comp roller mus remi he difference be ween—

(i) he impor du y worked ou by he Comp roller; and (ii) he impor du y ha would have been payable had he goods no been des royed.

(9) Where an owner wan s o abandon he goods or he scrap crea ed from he des ruc ion of goods ha has been permi ed under his sec ion— (a) he Comp roller mus remi he impor du y ha is payable on he goods; and (b) once he Comp roller remi s he du y, i le in he goods is ves ed in he Republic; and (c) he Comp roller may deal wi h he goods as he or she sees fi (including des roying

hem).

(10) Where an owner wan s o expor he goods, he Comp roller mus remi he cus oms du y once he person en ers he goods for expor .

PART IX—POST-TRANSACTION ASSESSMENTS

87. A customs officer may conduct a post-transaction assessment at premises A cus oms officer may en er any premises where he or she has grounds o believe ha here are commercial documen s rela ing o goods ha have been impor ed in o or expor ed from Kiriba i in he previous hree years, o conduc a pos - ransac ion assessmen o de ermine whe her he correc

amoun of du y has been paid, by following he rules se ou in his Par .

NOTE: A po t-tran action a e ment of document relating to export can only be conducted if export dutie have been impo ed.

88. Entering premises (1) When en ering premises, a cus oms officer mus provide he occupier a righ s documen ,

which says ha — (a) he officer may conduc a pos - ransac ion assessmen , and look a —

(i) commercial documen s; and (ii) he sys ems which genera e commercial documen s, rela ing o he impor a ion of goods over he las hree years; and

(b) he occupier may, if he or she wishes, answer ques ions and provide documen s, bu does no have o do so; and

(c) if he occupier does no wish o answer ques ions or provide documen s, a cus oms officer may seek a compliance warran from he Magis ra es’ Cour , and if ha is gran ed, he person mus — (i) answer any ques ions rela ing o relevan goods pu by a cus oms officer; and (ii) assis he officer in loca ing and examining commercial documen s; and (iii) examine he commercial sys ems ha genera e commercial documen s; and

(d) he officer may ake away documen s for copying.

(2) A cus oms officer mus no s ar a pos - ransac ion assessmen un il— (a) he occupier has been given a reasonable ime o consider he righ s documen ; and (b) o decide whe her or no o consen o he assessmen aking place.

89. What happens when an occupier consents to a post-transaction assessment? (1) Where an occupier consen s o a pos - ransac ion assessmen , a cus oms officer may s ay on

he premises, and— (a) examine commercial documen s; and (b) ake ex rac s from commercial documen s; and (c) examine he commercial sys ems ha genera e commercial documen s; and (d) ake away documen s for copying; and

(e) ask ques ions of— (i) he occupier; or (ii) an employee of he occupier presen a he premises; and

(f) ask he occupier o assis him or her in he pos - ransac ion assessmen .

(2) However, he occupier is under no obliga ion o assis .

90. What happens when an occupier does not consent to a post-transaction assessment? (1) Where an occupier—

(a) refuses consen for a pos - ransac ion assessmen ; or (b) wi hdraws consen for a pos - ransac ion assessmen , a cus oms officer may apply o a Magis ra e for a compliance warran .

(2) In applying o a Magis ra e for a compliance warran under subsec ion (1), a cus oms officer mus say, by informa ion on oa h, ha — (a) he or she has grounds o believe ha here are commercial documen s rela ing o goods

ha have been impor ed or expor ed from Kiriba i in he previous hree years on he premises; and

(b) he officer gave he occupier a righ s documen ; and (c) he occupier ei her—

(i) refused consen for a pos - ransac ion assessmen ; or (ii) removed consen o con inue a pos - ransac ion assessmen .

(3) Where a Magis ra e is sa isfied he grounds se ou in subsec ion (2) have been made ou , he or she mus gran a compliance warran o he officer, in he form se ou in Schedule 7.

(4) A compliance warran may be exercised by he cus oms officer named in he warran a any ime during dayligh hours for seven days following he gran of he warran .

(5) The cus oms officer named in he warran , assis ed by such o her officers as he officer may require and using such reasonable force as is necessary, may— (a) en er he premises named in he compliance warran ; and (b) search he premises for commercial documen s; and (c) examine he sys ems ha genera e commercial documen s; and (d) require he occupier o assis him or her in he pos - ransac ion assessmen .; and (e) require he occupier o answer ques ions in rela ion o he goods impor ed or expor ed

by he occupier over he las hree years; and (f) examine documen s; and (g) ake ex rac s from commercial documen s; and (h) ake commercial documen s away for copying.

91. Copying documents (1) Where a cus oms officer akes a documen away for copying, he officer mus give he

occupier a receip se ing ou he ype of documen ha has been aken away.

(2) If a cus oms officer akes a documen away for copying, he officer mus — (a) make a copy of he documen as soon as possible; and (b) re urn he original documen o he occupier as soon as he copy is made.

92. The use of information gathered by a customs officer under this Part (1) Informa ion ga hered by a cus oms officer during a pos - ransac ion assessmen mus no be

used in any prosecu ion.

(2) However, for he avoidance of doub , informa ion ga hered by a cus oms officer when exercising any of he powers under his Par may be used by he Comp roller in any ac ion commenced o recover any du y shor paid.

93. Restriction on use of this Part in relation to exported goods The powers con ained in his Par may only be used o conduc a pos - ransac ion assessmen of commercial documen s rela ing o expor ed goods if expor du ies are in force.

PART X—RECOVERING SHORTPAID DUTY

94. Comptroller may recover duty shortpaid (1) Where he Comp roller has grounds o believe ha du y has been shor paid or a refund has

been wrongly made, he or she may demand from he owner— (a) he du y shor paid; or (b) he refund wrongly paid, a any ime up o hree years from he ime he person made he en ry or applied for he refund.

(2) The owner mus pay he amoun demanded by he Comp roller.

PART XI—LICENSING

DIVISION 1—WAREHOUSE LICENSING

95. A person may apply to be a warehouse licensee (1) A person may apply o be—

(a) a public warehouse licensee; or (b) a priva e warehouse licensee, by providing he Comp roller wi h he required informa ion necessary o de ermine whe her he applican can manage and accoun for goods under cus oms con rol.

(2) The Comp roller mus consider any applica ion received under subsec ion (1) and make a decision wi hin 30 days of receiving i .

(3) If he Comp roller has grounds o believe he person can manage and accoun for warehoused goods, he Comp roller mus issue he person a warehouse licence.

(4) A licence mus con ain condi ions, which— (a) permi a cus oms officer access o places con rolled by a licensee con aining goods

under cus oms con rol; and (b) se ou he goods under cus oms con rol he licensee may accep for warehousing; and (c) are considered necessary for he pro ec ion of he revenue; and (d) are considered necessary o ensure goods remain under cus oms con rol.

(5) A licence may con ain condi ions ha govern how a licensee may manufac ure goods from o her goods ha have been— (a) impor ed; and (b) en ered for warehousing.

(6) The Comp roller may— (a) vary he condi ions of he licence a any ime; and (b) revoke a licence.

(7) Where a licensee— (a) dies; or (b) surrenders his or her licence; or (c) has his or her licence revoked, any goods under cus oms con rol under he person’s cus ody mus be moved o any place a cus oms officer direc s.

96. Manufacturing in a warehouse (1) Where a licensee is permi ed o manufac ure hings from goods under cus oms con rol (in

his sec ion called ‘ he manufac ured goods’), he licensee— (a) mus en er he goods impor ed ha were used in making he manufac ured goods; and (b) may apply for a remission for any scrap remaining af er he manufac ured goods are

made.

(2) A licensee mus no remove manufac ured goods from he place hey were made un il he goods impor ed ha were used in making he manufac ured goods are en ered.

DIVISION 2—CUSTOMS AGENT LICENSING

97. Customs agents (1) A person may apply o be a cus oms agen by providing he Comp roller wi h he required

informa ion necessary for he Comp roller o decide whe her he applican has he experience necessary o accura ely provide a cus oms officer wi h informa ion rela ing o goods under cus oms con rol.

(2) The Comp roller mus consider any applica ion received under subsec ion (1) and make a decision wi hin 30 days of receiving i .

(3) If he Comp roller has grounds o believe he person has he experience necessary o accura ely provide a cus oms officer wi h informa ion rela ing o goods under cus oms con rol he Comp roller mus issue he person wi h a cus oms agen ’s licence.

(4) The Comp roller may revoke a licence.

PART XII—REVIEW

98. When a customs officer must provide a statement of reasons (1) A person who disagrees wi h a decision made by a cus oms officer, o her han a decision

made under— (a) Par IV (The movement of good and people into Kiribati), o her han sec ion 41; and (b) Par V (The exportation of good from Kiribati); and (c) Par XII (Review); and (d) Par XIII (Offence , pro ecution and admini trative penaltie ), o her han Division 4

of ha Par , may give he cus oms officer who made he decision a documen asking for a s a emen of reasons as o why he decision (called in his Par ‘ he reviewable decision’) was made, wi hin 30 days of being informed of he decision.

(2) A cus oms officer who made he reviewable decision referred o in subsec ion (1) mus provide he person reques ing a s a emen of reasons a wri en documen se ing ou — (a) why he par icular decision was made; and (b) he ma ers hey considered when making he decision, wi hin 30 days of receiving he reques for a s a emen of reasons.

99. Review by the Comptroller (1) A person who has received a s a emen of reasons provided under s.98(2) may (unless he

Comp roller made he decision) ask he Comp roller o reconsider a reviewable decision wi hin 30 days of receiving he s a emen of reasons.

NOTE 1: The Board review deci ion made per onally by the Comptroller ( .100).

NOTE 2: The Comptroller may not delegate the function of reviewing a deci ion to anyone el e.

(2) The reques for a review— (a) mus be con ained in a documen ; and (b) may a ach any documen a ion he person wan s he Comp roller o consider.

(3) The Comp roller mus make a decision wi hin 30 days of receiving a reques for a review.

(4) Af er considering he informa ion provided under subsec ion (2), he Comp roller may—

(a) confirm he original decision; or (b) vary he decision; or (c) se aside he decision, and make his or her own decision in lieu hereof.

(5) The Comp roller mus only consider— (a) he informa ion provided under subsec ion (2); and (b) he s a emen of reasons provided by he cus oms officer under sec ion 98(2).

(6) The Comp roller mus provide a documen o he person reques ing he review which ells he person— (a) wha he Comp roller has decided; and (b) he reasons for making ha decision.

100. (1)

Review by the Board Where a reviewable decision has been made personally by he Comp roller (and no a delega e), and he person o whom he decision rela es has received a s a emen of reasons provided by he Comp roller under sec ion 98(2), he person may, wi hin 30 days of receiving he s a emen of reasons, ask he Board o review he Comp roller’s decision.

(2) The reques for a review— (a) mus be con ained in a documen ; and (b) may a ach any documen a ion he person wan s he Board o consider.

(3) The Board mus make a decision wi hin 30 days of receiving a reques for a review.

(4) Af er considering he informa ion provided under subsec ion (2), he Board may— (a) confirm he original decision; or (b) vary he decision; or (c) se aside he decision, and make i s own decision in lieu hereof.

(5) The Board mus only consider— (a) he informa ion provided under subsec ion (2); and (b) he s a emen of reasons provided by he Comp roller under sec ion 98(2).

(6) The Board mus provide a documen o he person reques ing he review which ells he person— (a) wha i has decided; and (b) he reasons for making ha decision.

101. (1)

Appeal to the Board Where he Comp roller has reviewed a decision under sec ion 99(4), he person o whom he decision rela es may, wi hin 30 days of receiving he Comp roller’s decision, appeal he Comp roller’s decision o he Board.

(2) The appeal— (a) mus be con ained in a documen ; and (b) may a ach any documen a ion he person wan s he Board o consider.

(3) The Board mus make a decision wi hin 30 days of receiving an appeal.

(5) The Board mus only consider— (a) he informa ion provided under subsec ion (2); and (b) he informa ion considered by he Comp roller under sec ion 99(5); and (c) he Comp roller’s decision provided under sec ion 99(6).

(6) The Board mus provide a documen o he person making he appeal which ells he person— (a) wha i has decided; and (b) he reasons for making ha decision.

102. Appeal to the High Court (1) Where he reviewable decision considered by he Board under ei her sec ion 100(4) or

sec ion 101(4) deals wi h a ma er o her han— (a) he assessmen of du y; or (b) he seizure of goods, he person who reques ed he review or made he appeal (as he case may be) may, wi hin 30 days of receiving he Board’s decision, appeal o he High Cour on a ques ion of law only, and he no ice of appeal shall s a e he ques ion of law ha will be raised on he appeal.

(2) Where he High Cour considers ha he Board has made an error of law, he Cour shall refer he ma er o he Board wi h such direc ions as he Cour may consider appropria e, and he Board mus — (a) reconsider i s decision; and (b) make ano her decision according o law.

103. Disputed assessment of duty - review by the High Court (1) Where he reviewable decision considered by he Board under ei her sec ion 100(4) or

sec ion 101(4) deals wi h he assessmen of du y, he person who reques ed he review or made he appeal (as he case may be) may, wi hin 30 days of receiving he Board’s decision, apply o he High Cour for a review of he assessmen .

(2) Where he High Cour considers ha he Board has assessed du y a a ra e higher han is appropria e in he circums ances of he case, he Cour shall refer he ma er o he Board wi h such direc ions as he Cour may consider appropria e, and he Board mus — (a) reconsider i s decision; and (b) assess he du y o be paid a he ra e de ermined by he Cour .

104. Challenge to the seizure of goods - review by the High Court (1) Where he reviewable decision considered by he Board under ei her sec ion 100(4) or

sec ion 101(4) deals wi h he seizure of goods (o her han under a search warran ), he person who reques ed he review or made he appeal (as he case may be) may, wi hin 30 days of receiving he Board’s decision, apply o he High Cour for a review of he seizure.

(2) Where he High Cour considers ha he goods were seized wi hou lawful au hori y, i shall order ha he goods be re urned o he person from whom hey were seized.

105. Case stated In addi ion o and wi hou prejudice o any righ of appeal conferred by his Ac , he Board may, of i s own voli ion, reserve for he considera ion of he High Cour on a case s a ed any ques ion of law which may arise on he considera ion of any reques for review or appeal before i and any decision in such ma er shall be subjec o he opinion of he High Cour .

106. Decisions of the High Court final Decisions of he High Cour under his Par are final and are no appealable o any Cour .

PART XIII—OFFENCES, PROSECUTIONS AND ADMINISTRATIVE PENALTIES

DIVISION 1—OFFENCES

107. Offences (1) The offences under his Ac are se ou in he able in Schedule 8.

(2) Column 2 of he able in Schedule 8 se s ou who may be prosecu ed for a par icular offence.

(3) Column 3 of he able in Schedule 8 se s ou he elemen s of he offence for which someone may be prosecu ed.

(4) Column 4 of he able in Schedule 8 se s ou he maximum penal y ha can be imposed on someone convic ed of he offence.

DIVISION 2—CUSTOMS PROSECUTIONS

108. Time for prosecutions A prosecu ion for an offence under his Ac (called in his Par a ‘cus oms prosecu ion’) mus be commenced wi hin seven years from he da e of he offence.

109. Where offences are taken to have happened An offence under his Ac will be aken o have been commi ed—

(a) a he place where he offence ook place; or (b) if he offence did no ake place on land, a he place where he person could be

convenien ly brough o be prosecu ed.

110. Comptroller may conduct a customs prosecution Subjec o sec ion 42(4) of he Con titution, he Comp roller may commence and conduc any cus oms prosecu ion.

NOTE: Section 42(4) of the Cons i u ion deal with the Attorney-General’ control of criminal proceeding .

111. Evidential provisions (1) In a cus oms prosecu ion, proof ha —

(a) he proper du y was paid in rela ion o he impor a ion or expor a ion of goods; or

(b) goods were lawfully— (i) impor ed; or (ii) expor ed; or (iii) brough in o use in Kiriba i; or (iv) unloaded from ranspor ,

lies wi h he defendan .

(2) In any proceedings, an avermen from a cus oms officer ha — (a) a person is a cus oms officer; or (b) goods were des royed or hrown overboard o preven seizure; or (c) goods he subjec of he proceedings were of a cer ain value; or (d) an offence was commi ed a a par icular place, will be aken o be evidence of he fac , unless he defendan can prove he con rary.

112. Some answers to questions not to be used in evidence Where any provision of his Ac allows a cus oms officer o require a person o answer a ques ion abou some hing, he informa ion con ained in he person’s answer canno be used as evidence in a prosecu ion o her han a prosecu ion for knowingly making a false or misleading s a emen o a cus oms officer on du y.

113. The application of seals Where some hing has a seal fixed on i , a cour shall presume ha a cus oms officer affixed he seal, unless here is evidence o he con rary.

DIVISION 3—SEARCH WARRANTS AND WRITS OF ASSISTANCE

114. Applying for search warrants and writs of assistance (1) Where a cus oms officer has grounds o believe ha —

(a) prohibi ed impor s; or (b) res ric ed impor s used con rary o condi ions; or (c) goods on which cus oms du y—

(i) was properly payable; and (ii) on which du y was no paid,

are loca ed on par icular premises, he officer may apply o a Magis ra e, by informa ion on oa h, for a search warran for hose premises.

(2) Where he Magis ra e forms an opinion ha a search warran should be gran ed, he or she mus issue a warran in he form se ou in Schedule 9.

(3) Where he officer applying for a search warran has grounds o believe ha he cus oms officers who will be execu ing he warran may require assis ance, he officer may also apply o he Magis ra e for a wri of assis ance.

(4) Where he Magis ra e forms an opinion ha he cus oms officers execu ing a search warran may require assis ance in he execu ion of he warran , he Magis ra e mus issue a wri of assis ance in he form se ou in Schedule 10.

(5) A warran remains in force for he period specified by he Magis ra e in he warran .

(6) A wri of assis ance remains in force for he period of he search warran for which he wri of assis ance is issued.

115. Powers under a search warrant and writ of assistance (1) Persons named in a search warran or wri of assis ance may—

(a) en er premises a any ime of he day or nigh ; and (b) search he premises; and (c) seize goods believed by he person seizing he goods o be—

(i) prohibi ed impor s; or (ii) res ric ed impor s used con rary o condi ions; or (iii) goods on which cus oms du y was properly payable and on which du y was no

paid; and (d) seize any records (including records in an elec ronic forma ) rela ing o he goods

referred o in paragraph (c); and (e) seize any devices con aining records rela ing o he goods referred o in paragraph (c), and ake hem o a place he Comp roller direc s.

(2) A person named in a wri of assis ance may only en er premises in he company of a cus oms officer named in he search warran for which he wri of assis ance was gran ed.

(3) Persons en ering and searching premises under a search warran or wri of assis ance may use such force as is reasonable o enable hem o execu e he warran .

DIVISION 4—ADMINISTRATIVE PENALTIES

116. (1)

Imposition of administrative penalty Subjec o sec ion 118, where he Comp roller has grounds o believe ha an en ry of goods made under sec ion 29 con ains an error or omission and ha , as a resul ,— (a) an amoun of du y payable under his Ac has no been paid or would no have been

paid; or (b) he en ry is o herwise ma erially incorrec , he Comp roller may give he owner a documen s a ing ha unless, wi hin 30 days of he da e he documen was served, he owner sa isfies he Comp roller ha he person is en i led under sec ion 118 o be exemp ed from he imposi ion of a penal y he Comp roller will issue a penal y no ice under subsec ion (2).

(2) Where an owner who has received a documen of he ype referred o in subsec ion (1) does no , wi hin he ime allowed, sa isfy he Comp roller ha he or she is en i led under sec ion 118 o be exemp ed from he imposi ion of a penal y under his sec ion, he Comp roller shall issue a no ice (called in his Division a ‘penal y no ice’) o he owner requiring him or her o pay, in addi ion o any du y payable, a penal y in he sum of— (a) in any case where, as a resul of he error or omission, an amoun of du y payable

under his Ac has no been or would no have been paid - he grea er of— (i) $50; or (ii) an amoun equal o 20% of he du y unpaid or ha would no have been paid, up

o a maximum amoun of $10,000; or (b) in any case o which paragraph (a) does no apply, where he error or omission has

resul ed in he en ry being ma erially incorrec - $50 in respec of each such en ry.

(3) The due da e for he paymen of any penal y imposed under his sec ion is 30 days from he da e on which no ice of he penal y is given by he Comp roller.

(4) Where he penal y is paid he owner is no liable o prosecu ion for an offence in rela ion o he error or omission and he goods in rela ion o which he error or omission occurred are no liable o seizure.

(5) No hing in subsec ion (4) applies o a prosecu ion or seizure in rela ion o goods ha have been forfei ed by reason of he impor a ion of he goods ha are prohibi ed or o herwise unlawful.

(6) For he purposes of his sec ion, an en ry is ma erially incorrec if i con ains an error or omission in rela ion o— (a) he iden i y of he overseas supplier; (b) he iden i y of he owner; (c) he iden i y of he person making he en ry; (d) he iden ifica ion of he ranspor on which he goods were impor ed, or i s voyage

number; (e) he Bill of Lading, Air Waybill or con ainer iden ifica ion de ails; (f) he supplier’s invoice number and da e, and he invoice amoun ; (g) he classifica ion of he goods under he impor ariff order; (h) he s a is ical quan i y of he goods; (i) he coun ry of currency in which he goods are raded; (j) he descrip ion of he goods; (k) he cus oms value; (l) he coun ry or cus oms erri ory of origin of he goods;and (m) he coun ry from which he goods have been expor ed.

(7) Where any penal y imposed remains unpaid by he due da e for paymen , here shall be imposed— (a) an addi ional penal y of 5% of he amoun of he penal y unpaid by he due da e; and (b) an addi ional penal y of 2% of he amoun of he penal y, including any addi ional

penal y, unpaid a he end of he period of one mon h af er he due da e; and

(c) an addi ional penal y of 2% of he amoun of he penal y, including any addi ional penal y, unpaid a he end of each succeeding period of one mon h.

(8) No wi hs anding subsec ion (7), he Comp roller may, in his or her discre ion, remi or refund he whole or any par of any addi ional penal y imposed under ha subsec ion.

117. Obligation to pay penalty not suspended by request for review or appeal (1) The obliga ion o pay and he righ o recover any penal y imposed under sec ion 116 are no

suspended by any reques for a review or appeal or o her legal proceedings.

(2) If he reques for review or appeal resul s in a reduc ion or se ing aside of he penal y any amoun paid shall for hwi h be refunded o he owner.

118. No penalty in certain cases (1) An owner is no liable o he imposi ion of a penal y under sec ion 116 if—

(a) he or she has volun arily disclosed he error or omission o a cus oms officer before a cus oms officer has no ified him or her ha — (i) he goods o which he en ry rela e have been selec ed for examina ion under

sec ion 39; or (ii) documen a ion is required o be provided in rela ion o ha en ry under

sec ion 40. (b) he or she sa isfies he Comp roller ha he or she formed a view as o he relevan fac s

per aining o he en ry which, while incorrec , was reasonable having regard o he informa ion available o him or her when he en ry was prepared; or

(c) he or she sa isfies he Comp roller ha he or she ac ed in good fai h on informa ion provided by he supplier of he goods o which he en ry rela es, and reliance on he accuracy or comple eness of he informa ion was reasonable in he circums ances; or

(d) he o al correc cus oms value of he goods o which he error on he en ry rela es is less han $1000; or

(e) a charge for a cus oms offence has been filed in cour in rela ion o he error or omission; or

(f) he period be ween he da e of lodgemen of he en ry and he da e on which he error or omission was firs de ec ed exceeds hree years.

(2) Where an en ry has been made hrough a cus oms agen or a person o whom sec ion 29(2) applies, he person making he en ry is no liable o he imposi ion of a penal y under sec ion 116 if he or she sa isfies he Comp roller ha he or she ac ed in good fai h on informa ion provided by he person on whose behalf hey were ac ing, and reliance on he accuracy or comple eness of he informa ion was reasonable in he circums ances.

PART XIV—MISCELLANEOUS

DIVISION 1—OTHER RESPONSIBILITIES OF THE COMPTROLLER

119. Surety (1) The Comp roller may require a person who is—

(a) reques ing a licence o do some hing under his Ac ; or (b) licensed o do some hing under his Ac ; or (c) seeking access o goods under cus oms con rol under his Ac ; or (d) he occupier of a cus oms area; or (e) proposing o en er goods on which he impor du y payable is less han he du y

usually payable if he person obeys condi ions, o provide an amoun of sure y ha he Comp roller believes is necessary o ensure ei her he pro ec ion of he revenue or compliance wi h his Ac .

(2) The Comp roller mus no ask for more sure y han is reasonably necessary in he circums ances in which he reques for sure y is made.

(3) A person who is asked o provide sure y may provide sure y in any form ha he Comp roller is prepared o accep .

(4) If a person is asked o provide sure y and he or she refuses, he Comp roller mus — (a) in he case of someone licensed under Division 1 of Par XI – revoke he licensee’s

warehouse licence; and (b) in he case of someone occupying a cus oms area designa ed under sec ion 120(1)(a) –

cancel he cus oms area designa ion of he place occupied by he occupier; and (c) in all o her cases – no make he relevan decision ha gave rise o he reques for

sure y un il he person provides he sure y reques ed by he Comp roller.

120. Designations (1) The Comp roller may, by no ice published in he Gazette, designa e places or areas o be—

(a) cus oms areas; or (b) designa ed por s; or (c) s a e warehouses; or (d) emporary places where goods under cus oms con rol can be loaded or unloaded.

(2) Where he Comp roller designa es somewhere o be a emporary place where goods under cus oms con rol can be loaded or unloaded, ha area shall be aken o be a cus oms area.

121. Identity cards (1) The Comp roller mus issue a cus oms officer wi h an iden i y card.

(2) A person issued wi h an iden i y card mus re urn i o he Comp roller when he person s ops being a cus oms officer.

DIVISION 2—FORFEITED GOODS

122. Forfeited goods (1) Goods—

(a) concealed on ranspor ; (b) concealed under cus oms con rol; (c) concealed from a cus oms officer; (d) on which impor du y is properly payable, aken from a place under cus oms con rol

wi hou he paymen of impor du y; (e) ha are prohibi ed impor s; (f) ha are prohibi ed expor s placed on board ranspor for expor ; (g) en ered for emporary use in Kiriba i ha have no been expor ed wi hin he ime

provided for in sec ion 30(5); (h) ha are res ric ed impor s used con rary o a specified condi ion; (i) forfei ed under sec ion 52(2)(b)(ii); (j) ha are ships and aircraf forfei ed under sec ion 53(7); (k) ha are eligible o be sold in a public auc ion; and (l) ha have been subs an ially misdeclared or under-valued, are forfei ed goods.

(2) Ti le in forfei ed goods ves s in he Republic, unless he decision o seize he goods is se aside on review or appeal under Par XII.

(3) The Board may dispose of forfei ed goods as i sees fi .

DIVISION 3—OTHER PROVISIONS

123. Commercial documents must be retained for seven years A person mus re ain copies of commercial documen s for seven years.

NOTE: A per on who doe not retain commercial document commit an offence (Schedule 8, item 17).

124. Recovery of moneys due under this Act (1) Any amoun due by way of du y, penal y, fee, charge or o her amoun due under his Ac

may be recovered as a deb due o he Republic.

(2) Where, in respec of goods no longer under cus oms con rol, any du y, penal y, fee, charge or o her amoun remains unpaid by he owner, he Comp roller may— (a) se off he amoun unpaid agains any righ o a refund o which he owner is or may

become en i led; or (b) no release goods of he owner ha are under cus oms con rol un il he amoun is paid.

125. (1)

Minister may set working fees and hours, etc. The Minis er may, by no ice published in he Gazette, se — (a) he working hours for he Kiriba i Cus oms Service; and (b) fees payable for—

(i) working ou side working hours; and (ii) s oring goods a a s a e warehouse; and

(2) The Minis er mus only se a fee ha is he approxima e cos of providing he service for which he fees are charged.

126. (1)

Permitting goods entered for temporary entry in Kiribati for longer than six months An owner of goods may apply o he Comp roller o permi goods ha — (a) will be en ered; or (b) have been en ered, for emporary en ry in Kiriba i o remain in Kiriba i for longer han six mon hs, by providing he Comp roller wi h he required informa ion necessary o allow he Comp roller o decide whe her o permi he goods o remain for such longer period.

(2) When considering he applica ion, he Comp roller mus ake in o regard guidelines made by he Board for he emporary en ry of goods in o Kiriba i.

(3) The Board mus make guidelines as o— (a) under which circums ances; and (b) for how long, goods can be emporarily en ered in o Kiriba i.

127. Privacy A cus oms officer mus no provide ano her person or agency wi h informa ion unless such provision of informa ion is—

(a) required under a law of Kiriba i; or (b) reasonably necessary for he enforcemen of he criminal law, or a law imposing a

criminal penal y; or (c) necessary o pro ec he public revenue.

128. Regulations The Bere i en i, ac ing in accordance wi h he advice of he Cabine , may make regula ions prescribing ma ers necessary or convenien o be made for carrying ou or giving effec o his Ac .

129. Repeal and transitional provisions (1) The Cu tom Act 1993 (called in his sec ion ‘ he old Ac ’) is repealed.

(2) For he avoidance of doub , any subsidiary legisla ion made under he Cu tom Ordinance ha remained in force following i s repeal by he old Ac is repealed.

(3) A he commencemen of his Ac — (a) he official designa ed as he Comp roller of Cus oms under sec ion 108 of he old Ac

will be he Comp roller of Cus oms under his Ac ; and (b) anyone appoin ed a cus oms officer under sec ion 108 of he old Ac will be aken o

be cus oms officers appoin ed under his Ac ; and (c) any place designa ed as a—

(i) por ; or (ii) place of loading or unloading wi hin a por ; or (iii) boarding s a ion wi hin a por ; or (ii) an aerodrome, under sec ion 114 of he old Ac will be aken o be a designa ed por for he purpose of his Ac ; and

(d) any place designa ed as a— (i) cus oms area; or (ii) s a e warehouse, under sec ion 115 of he old Ac will be aken o be a cus oms area for he purpose of his Ac .

NOTE: Section 19 of the In erpre a ion and General Clauses Ordinance (Cap.46) al o provide that the repeal of the old Act doe not affect any right, privilege, obligation or liability accrued or incurred under the old Act, nor doe it affect any inve tigation or legal proceeding (including cu tom pro ecution ) for breache of the old Act, whether on foot or pending.

SCHEDULE 1

(SECTION 13(1))

THE GENERAL POWERS OF CUSTOMS OFFICERS

Item № owers a customs officer may exercise Where the powermay be exercised

1 De ain ranspor ha has se down in Kiriba i because of s ress of wea her or mechanical failure un il he mas er of he ranspor has complied wi h direc ions given by a cus oms officer.

Anywhere in Kiriba i

2 Board and search—

(a) any ranspor ha has arrived in Kiriba i; or

(b) any ranspor a all on which goods en ered for ransi have been loaded,

o ensure ha —

(i) all goods ha may be liable for impor du y have been iden ified; and

(ii) here are no prohibi ed impor s on board; and

(iii) in he case of ranspor leaving Kiriba i – ha prohibi ed expor s have no been loaded on he ranspor ,

using such force as is reasonably necessary o be able o search every area of he ranspor .

Anywhere in Kiriba i

3 Seal any—

(a) goods; or

(b) con ainers; or

on any ranspor carrying people or goods under cus oms con rol.

Whils goods are under cus oms con rol

4 Ask ques ions of any person in rela ion o goods under cus oms con rol. Whils goods are under cus oms con rol

5 Inspec and ake copies of documen s on board ranspor rela ing o goods and people on board.

Whils goods under cus oms con rol are on

he ranspor

6 Take samples of goods under cus oms con rol. Whils goods are under cus oms con rol

7 Examine goods under cus oms con rol. Whils goods are under cus oms con rol

8 En er any place under cus oms con rol. A places under cus oms con rol

9 Direc a person o go from one area of cus oms con rol o ano her. A places under cus oms con rol

10 Direc a person o ake goods under cus oms con rol from one place of cus oms con rol o ano her.

A places under cus oms con rol

Item № owers a customs officer may exercise Where the powermay be exercised

11 Search any hing en ering or leaving a place under cus oms con rol. A places under cus oms con rol

12 S op and search any form of ranspor (including vehicles) anywhere in Kiriba i where a cus oms officer has reason o believe he ranspor con ains—

(a) goods on which impor du y has no been paid; or

(b) prohibi ed impor s; or

Anywhere in Kiriba i

13 Where an officer has reasonable grounds o believe a person has—

(a) con ravened his Ac ; or

(b) goods believed o have been removed from a cus oms area wi hou paymen of impor du y,

o search him or her.

Anywhere in Kiriba i

14 Arres anyone where he officer has reasonable cause o believe hey have breached his Ac , and o ake hem as soon as possible o a Magis ra es’ Cour o be deal wi h under law.

Anywhere in Kiriba i

15 Have he same powers as police officers wi h respec o cus oms offences.

Anywhere in Kiriba i

16 Seize goods he officer has reasonable grounds o believe are forfei ed goods.

Anywhere in Kiriba i

SCHEDULE 2

(SECTION 13(4))

THE RULES FOR SEARCHING PEOPLE

1. Where a cus oms officer has grounds o believe ha he or she may search a person, he officer mus ell he person, before commencing he search, ha hey have a righ o be searched in fron of— (a) a cus oms officer who is more senior o he officer proposing o do he search; or (b) a Magis ra e.

2. Where he person being searched indica es ha he or she wishes o be searched in fron of one of he persons referred o in Rule 1, he cus oms officer— (a) mus arrange for such a person o be presen ; and (b) mus no carry ou he search un il he person o wi ness he search arrives.

3. A wi ness o a search mus be of he same sex as he person being searched.

4. An officer mus be of he same sex as he person being searched. If he or she is no , he officer mus arrange for a cus oms officer of he same sex as he person o be searched o perform he search. A search mus no be carried ou o herwise han in accordance wi h his Rule.

5. A search mus be carried ou wi h s ric regard o decency.

SCHEDULE 3

(SECTION 56)

PROHIBITED IMPORTS

Item № Goods

1 Base or coun erfei coin, currency or bankno es of any coun ry.

2 Ar icles of food in ended for human consump ion declared by he Minis er responsible for heal h o be unfi for human consump ion.

3 Indecen or obscene goods.

4 Animals, carcasses and hides ha have been prohibi ed by he Minis er, ac ing in accordance wi h he advice of he Cabine , by no ice published in he Gazette, o preven he in roduc ion or spread of any communicable disease.

5 Ma ches con aining whi e or yellow phosphorous.

6 Goods manufac ured ou side of Kiriba i bearing he name or rademark of anyone in Kiriba i, unless he goods indica e he coun ry of origin.

7 Prepared opium.

8 Pipes and o her u ensils used in smoking opium or preparing opium for smoking.

9 Goods bearing—

(a) he Na ional Emblem of Kiriba i; or

(b) any oken or symbol so nearly resembling he Na ional Emblem as o be capable of being readily mis aken for i ,

wi hou au horisa ion from he Office of he Bere i en i.

10 Fic i ious pos age s amps and any hing capable of making fic i ious pos age s amps.

11 Knives having a blade which opens au oma ically by hand pressure applied o a bu on, spring or o her device in or a ached o he handle of he knife.

12 Knives having a blade which is released from he handle or shea h by—

(a) he force of gravi y; or

(b) cen rifugal force,

and when released is locked in place by means of a bu on, lever or o her device.

13 Solid con rap ions ha are—

(a) made or adap ed o be gripped in he fis or fi ed o or over one or more fingers; and

(b) equipped wi h any projec ion or s riking surface ; and

14 Imi a ion firearms so closely resembling firearms as o be calcula ed o deceive.

15 Machines for playing games of chance, which require no ac ion by any player o her han he ac ua ion or manipula ion of he machine.

16 Goods he possession of which is prohibi ed by any law of Kiriba i.

17 Goods he impor a ion of which is prohibi ed by any law of Kiriba i.

SCHEDULE 4

(SECTION 57)

RESTRICTED IMPORTS

Item № Goods Restriction

1 Absolu e alcohol. May only be impor ed in he quan i ies permi ed by he Minis er, ac ing in accordance wi h he advice of he Cabine .

2 E hyl Alcohol, as defined in he Briti h Pharmacopœia, as published from ime o ime.

May only be impor ed in he quan i ies permi ed by he Minis er, ac ing in accordance wi h he advice of he Cabine .

3 Ear h, soil, loam, sand, mud, dus , clay, ashes, and similar subs ances from any o her source o her han soil.

May only be impor ed if he goods origina e in, and are impor ed direc ly from—

(a) Aus ralia; or

(b) New Zealand; or

(d) he Solomon Islands; or

(e) Hawaii,

and are accompanied by a cer ifica e given by an agricul ural or scien ific officer in he employmen of he governmen of he coun ry of origin of he goods which proves o he Comp roller ha he goods are free from disease and any harmful form of animal, insec or plan life.

4 Goods he impor a ion of which is subjec o condi ions imposed by any law of Kiriba i.

Compliance wi h any condi ions for impor a ion se ou under ha law.

SCHEDULE 5

(SECTION 58)

PROHIBITED EXPORTS

Item № Goods

1 Goods of any kind, he expor a ion of which is prohibi ed under a law of Kiriba i.

SCHEDULE 6

(SECTION 59)

RESTRICTED EXPORTS

Item № Goods Restriction

1 Goods he expor a ion of which is subjec o condi ions imposed by any law of Kiriba i.

Compliance wi h any condi ions for expor a ion se ou under ha law.

SCHEDULE 7

(SECTION 90)

COMPLIANCE WARRANT (Sec ion 90, Cu tom Act 2005)

To: Inser here he names of he officers o whom he warran applies

For he purposes of conduc ing a pos - ransac ion assessmen under Par IX of he Cu tom Act 2005, you are au horised during dayligh hours, using such reasonable force as is necessary, o en er

Inser here he name and loca ion of he premises o which he warran applies

and— (a) search he premises for commercial documen s; and (b) examine documen s; and (c) examine he sys ems ha genera e commercial documen s; and (d) ake ex rac s from he documen s; and (e) ake commercial documen s away for copying.

You may also require he occupier o— (a) assis in he pos - ransac ion assessmen ; and (b) answer ques ions in rela ion o goods impor ed or expor ed by he occupier over he las

hree years.

Unless earlier revoked, his warran remains in force for seven days from i s da e.

Da ed his day of , 20

Magis ra e

SCHEDULE 8

(SECTION 107)

OFFENCES

Item № erson who maybe prosecuted Offence Maximum penalty

1 Anyone Knowingly evading he paymen of impor or expor du y

A fine of $5000 or reble he amoun of du y evaded (whichever is he higher), imprisonmen for wo years and forfei ure of he goods

2 Anyone Concealing goods under cus oms con rol

A fine of $5000, imprisonmen for wo years and forfei ure of he goods

3 Anyone Knowingly possessing goods on which impor du y properly payable has no been paid

A fine of $5000, imprisonmen for wo years and forfei ure of he goods

4 Anyone Knowingly making a false or misleading s a emen o a cus oms officer

A fine of $5000 and imprisonmen for wo years

5 Anyone Knowingly impor ing a prohibi ed impor

A fine of $5000, imprisonmen for wo years and forfei ure of he goods

6 Anyone Knowingly impor ing a res ric ed impor con rary o a condi ion under which he goods may be impor ed

A fine of $5000, imprisonmen for wo years and forfei ure of he goods

7 Anyone Knowingly expor ing a prohibi ed expor

A fine of $5000, imprisonmen for wo years and forfei ure of he goods

8 Anyone Knowingly expor ing a res ric ed expor con rary o a condi ion under which he goods may be expor ed

A fine of $5000, imprisonmen for wo years and forfei ure of he goods

9 Anyone Knowingly holding hemselves ou o be a cus oms agen wi hou being licensed by he Comp roller under Par XI

A fine of $5000 and imprisonmen for wo years

10 Anyone Commi ing an offence under his Ac using a weapon

Imprisonmen for 30 years

11 Anyone Maliciously shoo ing a —

(a) a cus oms officer; or

(b) any form of ranspor carrying a cus oms officer,

whils he officer is on du y.

Imprisonmen for 30 years

12 Anyone In imida ing a cus oms officer A fine of $1000 and imprisonmen for one year

Item № erson who maybe prosecuted Offence Maximum penalty

13 Anyone In en ionally s opping—

(a) a cus oms officer; or

(b) anyone named in a search warran ; or

from execu ing a search warran or wri of assis ance (as he case may be)

A fine of $2000 and imprisonmen for wo years

14 Anyone In en ionally s opping a cus oms officer from execu ing a compliance warran

A fine of $2000 and imprisonmen for wo years

15 A cus oms officer Accep ing a form of benefi for no performing any par of his or her du y

A fine of $2000 and imprisonmen for wo years, wi h manda ory disqualifica ion from employmen in he civil service for five years

16 A cus oms officer Making an agreemen wi h anyone no o perform his or her du y

A fine of $2000 and imprisonmen for wo years, wi h manda ory disqualifica ion from employmen in he civil service for five years

17 (a) An owner; or

(b) if expor du ies are being levied, an expor er

Failing o re ain, for he required period, commercial documen s rela ing o—

(a) goods impor ed; or

(b) if expor du ies are being levied, goods expor ed from Kiriba i

A fine of $2000 and imprisonmen for wo years

18 Anyone Preven ing a cus oms officer on du y from lawfully exercising he general powers of a cus oms officer

Where violence is used agains he cus oms officer - a fine of $2000 and imprisonmen for wo years; o herwise a fine of $500 and imprisonmen for hree mon hs

19 Anyone Refusing o answer a ques ion ha a cus oms officer is en i led o ask he person under his Ac