- ARRANGEMENT OF SECTIONS
- PART 1: Preliminary
- PART II: Duties, Prohibitions, Drawbacks and Refunds
- PART 111. Arrival and Report of Aircrafl and Ships,Landing of Passengers and Unloading, Removaland Delivery of Goods
- PART IV. Warehoused Goods and Goods Deposited in a Customs Area
- PART V. Loading and Exportation of Goods
- PART VI. Departure and Clearance of Aircraft and Ships
- PART VII. Coasting Trade
- PART VIII. Prevention of Smuggling
- PART IX. General
- PART XI. Proofs in Proceedings
- SCHEDULE
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1. Short title.
PART I. Preliminan, Officers to have powers of Constables. What shall be deemed acts of Commissioner. kc. PART 11. Duties, Prohibitions, Drawbacks and ReJirnakof Duh, Minister may make interim order. I I. Minister may remit duties. Duty on goods re-imported. In case of dispute. importer to deposit the duty demanded. Duty payable on classification at lughest rate. Duty on composite goods. 2 1. Duty chargeable on reputed quantity. On gross weight in certain cases. I'l'l~c ~l~cll~s~on $8120031
of Il11spage is autl~orizedby L.N.
Derelict, &c., goods liable to full duty unless damaged.
Damage to be assessed by Commissioner.
No abatement on certain goods.
Qualification as to abatement.
Limitations as to wine and beer. Interpretation.
Customs duties. Exemption from import duties.
Goods used contrary to purpose for which imported.
Penalty for not producing goods.
Saving asto goods of Government.
Goods imported for temporary use. Disposal of deposit.
Restrictions and conditions on importation for temporary use. Contract prices of imported goods may be adjusted to meet change in duty. Minister may prohibit importation, carriage coastwise or exporta- tion.
Goods prohibited to be imported.
Goods prohibited to be exported.
Savingsasto spirits and tobacco. Savingsasto transit goods and stores.
Prohibitions elsewhere provided.
Minister may direct granting of drawbacks.
Certification of debenture.
Declaration by owners of goods exported on drawback.
Evidence of disposal of goods.
Tie-limit for debenture payment. Rehd of duties paid in error.
PART I1I. Arrival and Report ofAircraJ and Ships, Landing of Passengers and Unloading, Removal and Delivery ofGoods
Procedure on arrival.
Commissioner may direct mooring and discharge.
Officer may board airmil aship.
[The inclusioti of this pap is authorized by L.N. 8812003)
Oeficer may open if access not free. Penalty for interfering with seal, &c. Penalp for interfering with goods, while in any port. etc. Goods unlawfully discharged. Search of persons. Certain officers may not search without special authority. Search of female. Control of small craft. General regulations for small craft. Penalty for in€ringement of regulations re small craft.
Licences for small craft. Accommodation of officer. Report Certain goods to be separately reported. Steamshipto report certaingoods beforebreaking bu%.
Penalty for not makingdue report. Penalty for n& accounting for package repofled. What is cargo. Master to answer questions. Penalty for wrongly breakingbulk. Master to deliver previous clearance. Shipabandoned may be seized. Report when dischargingat more than one port. Unloading, entry, removal and delivery of goods. As to goods other than cargo. Forfeiture. Delivery of bullion and coin. Declaration in absence of documents.
Entry of goods where Commissioner is unable to assessvalue.
[The inclustonof this paee is authorized by L.N. 8812003]
CUSTOMS En@ where importer provides false document. Samples to be retained. Goods not entered or delivered. Goods warehoused may be sold. Goods not sold on being offered for sale. YO. Goods warehoused may be examined. Goods may be entered by slupowner. etc. Aircraft or shp may be detained till goods landed. Restrictions as to passengers and other persons. PART IV. Karehoused Goods and Goods Deposited in a Custorns.-ken
95. Warehousing. 96 Compensation for damage to goods deposited in Queen's warehouse. Goods deemed to be in Queen's warehouse. Private warehouses and customs areas. Disposal of goods on revocation. Penalty for interfering with storage of goods in a private warehouse. Warehoused goods to beproduced to officer. 1 11. Penalty for illegally opening warehouse or customs area. May be entered for use in the Island or exportation. [The ~~lclusio~i 88/?003]
of this page is autliorized by L.N
Disposal of goods not re-warehoused. Delivery in special circumstances. Duty to be paid according to original account. Goods entered for exportation exempt from import duty. Power of Commissioner to permit processing and manufacture in warehouse subject to conditions. Provisions as to import duty on materials used in the processing or manufacture of goods under section 129. 132. In-bond concessions.
PARTV. Loading and Exportation of Goods Penalty for breach of sections 133 to 138. 1 43. Restriction on exportation of certain goods. General provisions as to loading and exportation of goods. Commissioner may relax conditions of shipment. [The inolusion of this page is authorized by L.N. 87119861 Penalty for interfering with goods secured by officer. Bond to be given in certain case& Short loading of bonded goods. Exporter to notify short loading of non-bonded goods. Commissioner may allow shipment d stores. PARTVI. Departure and Clearance of Aircraft and Ships Master to deliver account of cargo and stores. Penalty for not clearing. Clearance of steamships. Minister may prescribe special conditions as to clearance. Penalty for failure to produce goods. Officersto be set down by departing aircraft or ship, &c. PARTVIL Coasting Trade seas. 177. OEenccs. CUSTOMS
Prohibited goods. Master to keep cargo book.
Master to produce cargo book on demand.
Penalty for failure to keep cargo book correctly
Minister may impose special conditions. Form of cargo book. Coastwise passengers, etc. Master to deliver cargo book to officer before departure. Procedure where no officer is stationed. Master to deliver cargo book on arrival. Commissioner may vary procedure. Cargo book, &c., to be delivered to officer on demand. Goods camed coastwise may be entered outwards in certain
cases. PART VIII. Prevention of Smuggling
Penalty on persons found on board smuggling ships. Smuggling ships under 250 tons forfeited. Penalty on smuggling aircraft and ships of 250 tons or more.
Ship forfeited for offence during chase.
Penalty for not bringing to. Offences by smuggling, &c., against officers. Penalty for signalling to smugghg aircraft or ship. Penalty for interfering with customs gear. Intermeddhg with goods found floating. Writs of assistance. Special warrant. Forfeiture on conviction. Officer may stop carriage. Officer may patrol freely. Officer may moor patrol craft. PART IX. General
General penalty. Penalty in cases of forfeiture. Penalty for false declarations, etc. Penalty for evading customslaws regarding imported or exported goods.
[The inclusion of this page is authorized by L.N.87120041
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Penalty in relation to concealed goods, &c. Power of Commissioner to purchase goods in certain cases. mering goods for sale under pretence that they are smuggled. General provision as to forfeiture. Protection of thlrd parues.
Disposal of seizure.
Limit of penalty. Governor-Generalmay restore seizure. &c. Commissionermay mitigate penalty. Rewards. Steamship agents. Documents. form of. Documents. production of.
Copies of documents to be submitted. Translation. Samples. Goods to be handled by owner. Samples for owner. Remission of duty on goods lost, &c. Drawbacks on goods lost.
Drawback on goods abandoned.
Modification of declaration. Authority to be produced by person acting for another. Witnessing of signatures. Master to attend before Commissioner if so required.
Time of importation, kc., defined. Spa1 packages deemed goods.
Power of arrest. Arrest after escape.
PARTX. Legal Proceedings
Prosecutions for customs offences. Proceedings to be taken within seven years. Alternative sentence.
Impmvement for second offence. Limitation as to pleading. [The inclusion of this page is authorized by L.N.87120041
Place of offence. Claims to seized goods to be in name of owner. Certificate of probable cause of seizure. PART XI. Proofs in Proceedings
250. 25 1. Evidence of officers. Valuation of goods for penalty. PART XI. Miscellaneous and Repeal Provisions relating to repeals. [The inclusion of this page is authorized by L.N. 11 1/2005]
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Tap. 89 14 of 1971
Laws S. 8 and 23 of 1954, 2nd Sch. 30 of 1954, 19 of 1971, 44 of 1954, 29 of 1971, 66 of 1954, 7 of 1974, 35 of 1957, S.6.,
Acts 12 of 1985
2 of 1963, Sch., 32 of 1964, 4 of 1991, 19 of 1967, 35 of 1997, 24 of 1968, 16 of 2000, 42 of 1969 3 of 2001,
3rd Sch, 25 of2OU3,
14 of 2004.
short title.
the manner prescribed by law for ascertaining net registered tonnage:
[The inclusion of this page is authorized bv L.N.11112005]
t2 CUSTOMS
"carriage" includes every description of conveyance for the 1211985 transport by land of human beings or property; Sch. "Commissioner" means the Commissioner of Customs and
3211964
S. 2 (a). S. 2. 4511975 section 1 of the Constitution of Jamaica;
S. 2.
3211964 S. 2 (a). Minister pursuant to subsection (2);
"customs laws" shall mean and includes this Act and any regulations or proclamations made thereunder and all other enactments relating to the Customs;
312001 "document" means-
S. 2. "drawback means a refund of all or part of any duty of customs or excise authorized by law in respect of goods exported or used in any particular manner;
"duty" includes any tax or surtax imposed by the customs or excise laws;
"entered in relation to goods imported, warehoused, put on board an aircraft or ship as stores or exported means the acceptance and signature by the proper officer of an entry, specification, or shipping bill, and declaration signed by the importer or exporter on the prescribed form in the pres- cribed manner, together with the payment to the proper officer by the importer or exporter of all rents and charges due to the government in respect of the goods, and, in the case of dutiable goods (except on the entry for warehousing of imported goods),the payment by the importer or exporter to the proper officer of the full duties due thereon, or else,
[The inclusion of this page is authorized by L.N. 111120051
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"export" means to take or cause to be taken out of the Island or the waters thereoc
"exporter" includes any person by whom any goods (including goods transferred from an importing aircraft or ship) are exported from the Island or supplied for use as aircraft's or ships' stores in accordance with section 157, and also the owner, or any person acting on his behalf, and any person who for customs purposes signs any document relating to goods exported or intended for exportation or supplied or intended for suppIy as aircraft's or ships' stores as aforesaid;
"goods" includes all kinds of goods, wares, merchandise and livestock; "import" means to bring or cause to be brought within the Island or the waters thereoc "importer" includes the owner or any other person for the time being possessed of or beneficially interested in any goods at and from the time of the importation thereof until the same are duly delivered out of the charge of the officers, and also any person who signs any document relating to any imported goods required by the customs laws to be signed by an importer; "Master" includes the person having or taking the charge or command of any aircraft or ship; "name" includes the registration mark of an aircraft; "obscuration" means the difference, caused by matter in solution, between the actual strength of spirits and the apparent strength as indicated by the hydrometer; "occupier" includes any person who signs as principal any bond in respect of any building or place used for the deposit of goods for the security thereof or of the duties thereon under the customs laws;
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of this page is isuthhozed by L.N.
41199 I
S.2.
3211964
S. 2 (a).
3211964
s.2 (a).
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"officer" includes any person employed in the Department of Customs and Excise, the Revenue Protection Division of the Ministry of Finance and all officers of the Constabulary Force, as well as any person acting in the aid of any officer or any such person; and any person acting in the aid of an officer acting in the execution of his office or duty shall be deemed to be an officer acting in the execution of his office or duty;
"owner of goods" includes any person who is for the time being entitled, either as owner or agent for the owner, to the possession of any goods;
"Over the Island" means above the area contained within the imaginary lines bounding the Island and the waters thereof; and if any person, goods or thing shall descend or fall or be dropped or thrown fiom any aircraft within such area, such person, goods or thing shall be deemed to have descended or fhllen, or to have been dropped or thrown &om an aircraft over the Island;
"port" mans a port appointed by the Minister pursuant to subsection (2); "private warehouse" means a private warehouse appointed by the Minister pursuant to subsection (2); "prohibited goods" and "restricted goods" mean respectively any goods the importation or exportation of which is prohibited or restricted by law; "proof" means such spirits as at the temperature of 51 degrees Fahrenheit shall weigh 12113ths of the weight of an equal measure of distilled water; "proper officer" means any oficer whose right or duty it may be to exact the performance of, or to perform, the act rekrred to; "Queen's warehouse" means any warehouse or place whatsoever for the time being occupied or used by the
[The ~nclus~on
of this page 1s authorized by L.N. 88120031
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Commissioner for the deposit of goods for security thereof 12,1985 or of the duty due thereon; Sch.
"special store" means a special store appointed by the Minister 32iiga
S. 2 (a).
S. 2 (a).
"Taxpayer Appeals Department" means the Taxpayer Appeals 312001 Department established under section 11A of the Revenue S. 2. Administration Act;
"uncustomed goods" includes goods liable to duty on which the full duties due have not been paid, and any goods, whether liable to duty or not, which are imported or exported or in any way dealt with contrary to the customs laws; "warehoused means deposited in a Queen's or private warehouse; "warehouse-keeper" means the owner or occupier of a private warehouse;
"waters of the Island means any waters within a space contained within an imaginary line drawn parallel to the shores or outer reefs of the Island which appear above the surface at lowwater mark at ordinary spring tides and 14t1971
S. 8 and
2nd Sch.
Provided that where the outer limit of any part of the territorial sea of the Island does not run parallel as aforesaid at such distance, the said line shall follow and coincide with that limit. 3211964 [The ~ncli~sion 88/2003]
of this page is authorized by L.N.
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Officers to 3. For the purpose of carrying out the provisions of the
have powers
customs laws all officers shall have the same powers, authorities
of Con-
stables. What shall 4. Every act, matter or thing required by the customs laws
be deemed
to be done or performed by, with, to or before the
acts of Commis-Commissioner, if done or performed by, with, to or before any
sioner.
officer assigned by the Commissioner for such purpose, shall be
1211985
Sch. deemed to be done or perfbrmed by, with, to or before the Commissioner; and every person employed on any duty or service relating to the customs by the orders or with the concurrence of the Commissioner (whether previously or subsequently expressed) shall be deemed to be the officer for that duty or service; and every act required
[The inclusion of this pap is authorized by L.N. 88R003]
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PART11. Duties, Prohibitions, Drawbacks and Refunds of Duty
5.-(1) It shall be lawful for the House of Representatives custom from time to time by resolution to impose import or export duties. duties of customs upon any goods whatsoever which may be imported into or exported from the Island, and to revoke, reduce, increase or alter any such duties, and to provide for the importation or exportation of any goods without pay- ment of customs duty thereon.
(2) Notwithstanding anything to the contrary no Exemption
from unport
may mako
Provided that where any duty is reduced by any such order, the person by whom any goods liable to the reduced
[The inolmkm of this page is authorized by L.N.87119861
Interim order to be confirmed. amended or revoked byHouse of Represen-tatives.
Excess duty tu he .e- funded when order ex- pires
Refund of
deposit.
1211985
Sch.
Restriction on delivery of goods to counteract evasion.
23 S. 2. 321 1964
Ti. 3 1211985
sch.
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[The inolusion of this page is authorized by L.N. 87119861
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14. All goods deposited in any warehouse without pay- ~i~r
entry to
15.-(1) Where by entry, bond, removal of goods or ,flmof otherwise, any obligation has been incurred for the pay- tE$&. ment of duties of customs, such obligation shall be deemed to be an obligation to pay all duties of customs which may become legally payable, or which are made payable or recoverable under the customs laws, and to pay the same as the same become payable.
(2) When any duty has been short levied or erron- eously refunded, the person who should have paid the amount short levied, or to whom the refund has erroneously been made, shall pay the amount short levied or repay the amount erroneousIy refunded, on demand being made by the Commissioner. 1211985
SCh.
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Duty on goods re-
imported.
121 1985
Soh.
[The inolusion of this page is authorized by L.N. 87119861
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amount of the increase in the value of goods
attributable to the process were the whole value
thereof, and, where any sum has been contracted
to be paid for the execution of the process, the
sum shall be prima facie evidence of that amount,
but without prejudice to the powers of the
Commissioner under the customs laws as to the 1211985
ascertainment of the value of the goods for the *'.
purpose of assessing duty thereon ad valorem :
Provided that if the rate of duty of excise or customs, as the case may be, chargeable on goods of the same class or description at the time when the same are entered for use within the Island after re-importation shall exceed the rate paid on the said goods as a duty of excise or on first importation and entry, as the case may be, then in such case, in addition to the ad valorem import duty chargeable hereunder according to the amount of the increase in the value of the goods attributable to the process, such goods shall be chargeable with additional excise or customs duty calculated in the manner set out in paragraph (a),as if such goods had not been subjected to any process of repair, renovation or improvement abroad.
17.-(1) If any dispute shall arise as to whether any or gsze;f what duty is payable on any goods imported into or exported imp* to
depos~tthe
s.6 (a)
$t?i5
(2) In the case of any such dispute the importer, *-consignee or his agent, after having first deposited the duty ghf&li in accordance with subsection (1) may, within three months
me iaollPsion of this page is authorized by L.N. 87119861
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[The inclusion of this page is author&& by L.N. 87119861
CUSTOMS 3211964
deposit, as the case may require, shall be returned to such s,qd,, importer, exporter, consignee or agent and in like manner where in case of such proceedings it is determined that the duty so deposited was less that the proper duty the difference between the deposit and the duty found to be due shall be recovered and paid into the Consolidated Fund.
18-41) Any person (hereinafter in this Act referred to as App-lsto
Revenue
the "objector") who has disputed an assessment by notice of ,,, objection under section 17 of this Act and who is dissatisfied with the decision of the Commissioner therein may appeal to the ,,,,,, Taxpayer Appeals Department within thirty days of the date of sch receiving the Commissioner's decision.
[The mclmion of this page is authorized by L.N. 88120031
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8B/2002
S. 3 (u).
Provisions
18.1 The provisions of this section apply in relation to ,,d,,g, appeals under sections 1 8 and 19. appeals.
LN.
8B/2002. wlc i~lcl~~sio~l 88120031
of tliis page is autliorized by L.N.
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Value. 19.-31) Where, pursuant to the provisions of any enactment
312001
for the time being in force, imported goods are required to be
S. 4.
entered, the value of those goods shall be determined in Schedule. accordance with the provisions of the Schedule. [The lnclus~onofthis page is authorizedby L.N. 88/2003]
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(a)request a review of the valuation; and (a)the rate of exchange shall, subject to paragraph (b), be the last spot market weighted average selling rate as determined by the Bank of Jamaica prior to the date of report of the aircraft or ship;
[The inclusion of this page is authorized by L.N. 88/2003]
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Schedule
Schedule or the operation of the Schedule in relation
to any category of goods, for such period as may be
specified in the order; and
(b) specify how the value of any goods or category of goods to which the suspension relates shall be determined during that period.
Obligation 19A.-(1) Every person having an official duty or being
=w.
employed in the administration of this Act shall- a term not exceeding nine months or to both such fine and imprisonment.
[The inclus~onof this page is authorizedby L.N 88120033
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20.-(1) If any article is enumerated in the tariff, or can Dutypay-
descriptions, and there is a difference of duty, the highest duty tionat
hi&est rate.
(2) Goods containing any article liable to duty as a part ~I
OI
Provided that the highest rate shall not be exacted in cases where the Commissioner in his discretion decides that the goods contain only a negligible proportion of the article liable to the El985 highest rate:
Provided also that in no case shall any less duty be charged on any such goods than the duty due thereon when considered as a whole without regard to their contents.
21. If any article subject to the payment of specific duty is chargeable
DW
imported in any package intended for sale, or of a kind usually mrwd sold with the goods when the same are sold retail, and marked or quantity. labelled, or commonly sold, as containing, or commonly reputed to contain, a specific quantity of such article, then such package shall be deemed to contain not less than such specific quantity.
22. If any article subject to the payment of duty according to %gross
weight in
[Tltc it~clustottof this pige is nutliorized by L.N 8812003)
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Goods processed or manufactured under section 129 otherwise subject to provisions of customs laws.
Certain ships to be entered outwards.
Clearance of aircraft and ships other than steamships.
Definition.
Licence for coasting ship.
Special conditions as to certain goods.
Effect of Air Navigation Orders-in-Council.
(a)
(2)