Customs Tariff Amendment Act 1993

Link to law: http://www.bermudalaws.bm/Laws/Annual%20Laws/1993/Acts/Customs%20Tariff%20Amendment%20Act%201993.pdf

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Customs Tariff Amendment Act 1993
The Laws of Bermuda
Annual Volume of Public Acts 1993 : 11

1

BERMUDA
1993 : 11

CUSTOMS TARIFF AMENDMENT ACT 1993

[Date of Assent 22 March 1993]

[Operative Date 17 February 1993]

WHEREAS it is expedient to amend the Customs Tariff Act 1970:

Be it enacted by The Queen's Most Excellent Majesty, by and
with the advice and consent of the Senate and the House of Assembly of
Bermuda, and by the authority of the same, as follows:

Short title
1 This Act may be cited as the Customs Tariff Amendment Act
1993.

Interpretation
2 In this Act —

"the Act" means the Customs Tariff Act 1970;

"column", unless the context otherwise requires, means column
of the Second Schedule to this Act;

"the commencement date" means 17th February 1993;

"the Customs Tariff" means the rates of duty and other
provisions specified in the five Schedules to the Act, as having
effect under the Act.

Deletion of items from Customs Tariff
3 The items of the Customs Tariff described in the First Schedule
to this Act are deleted from the First Schedule of the Customs Tariff.

CUSTOMS TARIFF AMENDMENT ACT 1993

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Amendment of First Schedule of Customs Tariff
4 (1) The rates of duty respectively imposed by the Customs
Tariff immediately before the commencement date on the items specified
in column 1 cease to have effect.

(2) On and after the commencement date—

(a) the rates of duty respectively specified in column 3 have
effect in respect of the abovementioned items specified in
column 1 as described in column 2;

(b) the new items, and respective rates of duty, set forth in
the Third Schedule to this Act form part of the First
Schedule of the Customs Tariff, each in its proper
numerical place,

and the Customs Tariff stands amended accordingly.

Amendment of Fifth Schedule of Customs Tariff
5 The Fifth Schedule of the Customs Tariff is amended in the
manner specified in the Fourth Schedule to this Act.

Commencement
6 This Act is deemed to have commenced on the commencement
date.

The Laws of Bermuda
Annual Volume of Public Acts 1993 : 11

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FIRST SCHEDULE (Section 3)

Deletion of Items from the First Schedule to the Customs
Tariff Act 1970

COLUMN 1 COLUMN 2 COLUMN 3

Unit

Item No. Class or Description of Goods

For
Classi-
fication

For
Duty

Rate of
Duty

533.61 Printing inks to be used as raw material
of a kind provided for in item 641.01 kg value 11.25%

653.46 Cotton, silk, woollen, linen or other
such fabrics (piece goods) for use bona
fide in the local dressmaking business kg value 16.75%

737.86 Bodies, chassis, frames and other parts
for motor vehicles (not including rubber
tyres. See Item 629.12) kg value 33.5%

845.50 Plain T-shirts and gym shorts, in each
case made of any natural fibre or any
mixture of natural fibres, to be used
bona fide in the local business of
screen-printing no. value 5%

845.51 Plain T-shirts and gym shorts to be
used bona fide in the local business of
screen-printing not included in Item
845.50

no. value 16.75%

CUSTOMS TARIFF AMENDMENT ACT 1993

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SECOND SCHEDULE (Sections 2, 4(1) and
(2)(a))

Amendments to Existing Items in the First Schedule to the
Customs Tariff Act 1970

COLUMN 1 COLUMN 2 COLUMN 3

Unit

Item No. Class or Description of Goods

For
Classi-
fication

For
Duty

Rate of
Duty

081.12 Feeds, for horses, cattle, swine, rabbits
and poultry, including straw and wood
shavings for bedding kg value Free

332.44 Oil, diesel, delivered by tanker into a
storage tank of a hotel licensed under
the Hotels (Licensing and Control) Act
1969 l l 9.5¢

651.13 Yarn, thread of natural fibre kg value 8.5%

651.26 Thread and monofil of synthetic fibre kg value 22.25%

651.68 Cotton, silk, woollen, linen or other
such fabric of natural fibre (piece goods)
woven etc kg value 8.5%

653.91 Other n.e.s. (piece goods) synthetic or
man-made kg value 22.25%

661.25 Cement, excluding cement mixed with
colouring or other substances kg value 3.5%

732.02 Passenger motor cars (other than buses
or special vehicles), of value of $12,000
or less no. value 75%

732.03 Passenger motor cars (other than buses
or special vehicles), of value greater
than $12,000 no. value 75% on

first
$12,000 of

value;
150% on
value in
excess of
$12,000

COLUMN 1 COLUMN 2 COLUMN 3

The Laws of Bermuda
Annual Volume of Public Acts 1993 : 11

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Unit

Item No. Class or Description of Goods

For
Classi-
fication

For
Duty

Rate of
Duty

732.15 Passenger motor cars powered by
electricity no. value Free

732.86 Bodies, chassis, frames and other parts
for motor vehicles (not including rubber
tyres. See Item 629.12) kg value 33.5%

735.32 Vessels, articles and parts (being
articles and parts, whether or not
attached to vessels, which the Collector
of Customs is satisfied form or are to
form part of vessels),—

(a)which are involved in the carriage
of passengers or cargo to and from
places outside Bermuda; or

(b)which have been imported into
Bermuda by and for the use of—

(i)persons who are not ordinarily
resident in Bermuda and do not intend
to remain in Bermuda for longer than
six months; or

(ii)persons whose main or
permanent residence is outside
Bermuda but, without being gainfully
employed in Bermuda, maintain a
residence in Bermuda:

Provided the vessels do not in either
case remain in Bermuda longer than six
months (or such greater time as the
Collector of Customs may in writing
permit); or

(c)in respect of which a certificate of
exemption has been issued by the
Minister under section 6; or

(d)which are class racing boats
imported by or for visiting yachts-men
who are not ordinarily resident in
Bermuda for competing in a race at or
off these Islands recognised by the

CUSTOMS TARIFF AMENDMENT ACT 1993

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COLUMN 1 COLUMN 2 COLUMN 3

Unit

Item No. Class or Description of Goods

For
Classi-
fication

For
Duty

Rate of
Duty

Minister of Finance, on an undertaking
being given to the satisfaction of the
Collector of Customs that such goods
will be exported within one month after
completion of the race (or such greater
time as the Collector of Customs may in
writing permit) no. value Free

812.23 Sinks, toilets, wash basins, bidets,
baths, showers and other sanitary and
plumbing fixtures and fittings no. value 19.5%

863.26 Pre-recorded video tapes not included in
Item 863.24 or 863.25 no. value 22.25%

895.39 Commercial fishing equipment, gear
and supplies of the following
description: nets, webbing, ropes, floats,
weights, traps and parts, hooks, swivels
and lines, winches, power blocks, water
and bilge pumps, fishing boat engines,
alternators, generators, auxiliary
generators, and parts thereof, shafts,
propellers, rudders and fittings; fighting
chairs when designed to be attached to
a boat, lubrication oils for marine
engines when purchased in bulk,
electrical and electronic apparatus or
equipment including echo and sonar
equipment used for sounding or locating
shoals of fish, when imported or taken
out of bond by or on behalf of
commercial fishermen licensed under
the Fisheries Regulations 1972, and
certified to be eligible by the Director of
Agriculture, Fisheries and Parks. In the
event of sale locally or disposal
otherwise (except through loss or use) of
any said articles the duty ordinarily
payable at the time of sale or disposal
on like articles will be duty payable
thereon

no. value Free

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Annual Volume of Public Acts 1993 : 11

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COLUMN 1 COLUMN 2 COLUMN 3

Unit

Item No. Class or Description of Goods

For
Classi-
fication

For
Duty

Rate of
Duty

895.40 Aquaculture equipment, and parts for
the fabrication and maintenance of
aquaculture equipment (for example:
tanks, cages, rafts, ropes and moorings;
plumbing, thermo-regulation, feeding
and lighting systems; filters, pumps and
water purifiers; laboratory equipment
and supplies; chemicals, nutrients,
antibiotics, fungicides and other
medicines; food and fertilizer, culture
animals and plants, and broodstocks of
culture animals and plants, boat
engines, motors and equipment for
tending cages, rafts and the like - as
approved by the Director of Agriculture,
Fisheries and Parks) when imported by
or on behalf of a person currently
registered with the Department of
Agriculture, Fisheries and Parks as an
aquaculturist no. value Free

911.03 Postal and courier packages containing
bona fide gifts

(a)on the first $20 of value no. value Free

(b)on the value exceeding $20 no. value Duty
according

to contents

CUSTOMS TARIFF AMENDMENT ACT 1993

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THIRD SCHEDULE (Section 4(2)(b))

Addition of New Items to the First Schedule to the Customs
Tariff Act 1970

COLUMN 1 COLUMN 2 COLUMN 3

Unit

Item No. Class or Description of Goods

For
Classi-
fication

For
Duty

Rate of
Duty

053.60 Fruit drinks, natural flavours, fresh,
chilled or frozen, whether containing
added sugar or not, whether carbonated
or not and whether in airtight
containers or not l value 11.25%

533.29 Printing ink kg value 11.25%

541.40 Component parts which to the
satisfaction of the Collector of Customs
are for use in the manufacture of false
teeth kg value Free

642.50 Printed lesson materials for religious
instruction by local churches (not for
resale) kg value Free

726.60 Diabetic testers no. value Free

732.81 Golf carts, powered by electricity or
gasoline no. value 33.5%

863.24 Audio and video tapes associated with
Item 642.50 no. value Free

The Laws of Bermuda
Annual Volume of Public Acts 1993 : 11

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FOURTH SCHEDULE (Section 5)

Amendments to Fifth Schedule to the Customs Tariff Act
1970

Insert the following new exemptions, each in its proper
numerical place—

Artwork for exhibition
61A Artwork delivered to a registered charitable organisation or the
Government for public exhibition.

Racing boats
73B Class racing boats imported by or for visiting yachtsmen who are
not ordinarily resident in Bermuda for competing in a race at or off these
Islands recognised by the Minister of Finance, on an undertaking being
given to the satisfaction of the Collector of Customs that such goods will
be exported within one month after completion of the race (or such
greater time as the Collector of Customs may in writing permit).

Bermuda Zoological Society
74A Any goods imported into these Islands by or for the Bermuda
Zoological Society which in the opinion of the Collector of Customs are
for the development of displays in the Aquarium Museum and Zoo.

CUSTOMS TARIFF AMENDMENT ACT 1993

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