Customs Tariff Amendment (No. 2) Act 1994
The Laws of Bermuda
Annual Volume of Public Acts 1994 : 8
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BERMUDA
1994 : 8
CUSTOMS TARIFF AMENDMENT (NO. 2) ACT 1994
[Date of Assent 22 March 1994]
[Operative Date 23 February 1994]
WHEREAS it is expedient further to amend the Customs Tariff
Act 1970; and
WHEREAS by virtue of the Provisional Collection of Customs
Duties Act 1960 the provisions of the Customs Tariff Amendment Bill
1994 which was laid before, and read a first time in, the House of
Assembly on 14 February 1994, for the period of four months, have
statutory effect as if they were contained in an Act amending the
Customs Tariff Act 1970, and, during that period, and subject to the said
Provisional Collection of Customs Duties Act 1960, have full force and
effect as if they were provisions of law; and
WHEREAS it is expedient with immediate effect to modify certain
provisions of the law which is in force by virtue of the said Provisional
Collection of Customs Duties Act 1960:
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 (No. 2)
Act 1994.
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Interpretation
2 In this Act —
"the Act" means the Customs Tariff Act 1970;
"the Amending Bill" means the Customs Tariff Amendment Bill
1994;
"commencement date" means 23 February 1994; and
"The Customs Tariff" means the rates of duty and other
provisions specified in the Schedules to the Act, as having
effect under the Act.
Amends section 2 of the Act
3 Section 2 of the Act is amended—
(a) by renumbering the section as subsection (1);
(b) by deleting the words "Subject to" and substituting the
words "Subject to subsection (2) and"; and
(c) by inserting the following as subsection (2)—
"(2) Notwithstanding subsection (1), and
without prejudice to section 5, where a person (whether
ordinarily resident in Bermuda or not) imports, by
aircraft, any goods into Bermuda and the goods
accompany that person, there shall be imposed on all
dutiable items comprised in those goods, other than
items in respect of which the rate of duty is 0.00% or
33.5%, duty at the standard rate of 22.25%.".
Repeals and replaces the Second Schedule to the Act
4 The Second Schedule to the Act is repealed and the Schedule set
forth in the Schedule to this Act is substituted.
Modifies clause 5 of the Amending Bill
5 On and after the commencement clause 5 of the Amending Bill is
modified—
(a) in the heading, by deleting "s 14" and substituting
"s 13A"; and
(b) in the first line, by deleting "section 14(5)" and
substituting "section 13A(5)".
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Modifies First Schedule to the Amending Bill
6 The customs duties provisions set forth in the First Schedule to
the Amending Bill, being provisions which were in force immediately
before the commencement date as part of The Customs Tariff are, on and
after the commencement date modified as follows—
(a) in Section Two, by inserting next after item 12.0000
under the appropriate headings the following—
"12.0100 Seeds for sowing value 0.00%";
(b) in Section Five, by inserting next after item 25.0100
under the appropriate headings the following—
"25.0800 Clay and other
refractory sub-
stances value 0.00%
25.2200 Lime value 5.00%";
(c) in Section Six—
(i) by inserting next after item 34.000 under the
appropriate headings the following—
"34.0100 Detergents value 10.00%";
(ii) by inserting next after item 32.1200 under the
appropriate headings the following—
"32.1250 Resins of a kind
used in the manu-
facturing of paints
and varnishes; value 0.00%"; and
(iii) by inserting next after item 37.0000 under the
appropriate headings the following—
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"37.0050 Pre-recorded video
tapes and films
intended for public
broadcasting by a
public broadcasting
service licensed
under the Telecom-
munications Act
1986 value 5.00%
37.0100 Developed cinema-
tographic films value 5.00%";
and
(iv) in item 38.0800, by inserting immediately after
the word "papers" the words "as certified by the
Director of Agriculture, Fisheries and Parks".
(d) in Section Seven, by deleting all the words beginning
with "39.0000" and ending with "22.25%" and
substituting under the appropriate headings the
following—
"39.0000 Plastic and articles
thereof (unless
otherwise specified) value 22.25%
39.2520 Doors, windows and
their frames and
thresholds for doors,
and jalousie blinds value 10.00%";
(e) in Section Ten, by inserting next after item 49.0000
under the appropriate headings the following—
"49.0500 Maps and hydro-
graphic or similar
charts of all kinds value 10.00%";
(f) in Section Fifteen, by deleting all the words beginning
with "76.0000" and ending with "22.25%" and
substituting under the appropriate headings the
following—
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"76.0000 Aluminium and arti-
cles thereof (unless
elsewhere specified) value 22.25%
76.1010 Doors, windows and
their frames and
threshholds for
doors and jalousie
blinds value 10.00%";
(g) in Section Sixteen—
(i) in item 85.1800, by deleting the figure "33.50%"
and substituting the figure "22.25%";
(ii) in item 85.1900, by deleting the figure "33.50%"
and substituting the figure "22.25%"; and
(iii) by inserting next after item 85.2400 under the
appropriate headings the following—
"85.2450 Pre-recorded audio
tapes for public broad-
casting by a public
broadcasting service
licensed under the
Telecommunications
Act 1986 value 5.00%";
(h) in Section Seventeen—
(i) in item 87.0302, by deleting the figure
"150.00%" and substituting the following "75%
on first $12,000 of value, 150% on value in
excess of $12,000";
(ii) by inserting next after item 87.0302, under the
appropriate headings the following—
"87.0305 Passenger motor
cars designed for
handicapped
persons
and
value 0.00%;
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(iii) in item 87.1300, by deleting the words "Invalid
carriages" and substituting the words "Carriages
other than motor"; and
(i) in Section Twenty One, by inserting next after item
97.0600 under the appropriate headings the following—
"97.0650 Antiques and
furniture manufac-
tured in Bermuda,
maps and prints of
Bermuda, certified
to be of an age
exceeding one
hundred years value 0.00%".
Modifies Fifth Schedule to the Amending Bill
7 The customs duties provisions set forth in the Fifth Schedule to
the Amending Bill, being provisions which were in force immediately
before the commencement date as part of The Customs Tariff are, on and
after the commencement date modified as follows—
(a) under the heading "B FOR APPROVED PURPOSES
CONNECTED WITH AIRCRAFT", by inserting next after
item 6 the following—
"7 Books and forms in blank for the use in
connection with freight and passenger business of
airlines trading regularly with Bermuda.";
(b) under the heading "E FOR SHIPPING", by inserting next
after item 6 the following—
"7 Books and forms in blank for the use in
connection with freight and passenger business of
shipping lines trading regularly with Bermuda.";
(c) in the heading "F APPARATUS AND MECHANICAL
EQUIPMENT — certified by the Director of Works and
Engineering", by deleting the words "Director of" and
substituting the words "Permanent Secretary of" and by
deleting item 2 and substituting the following—
"2 Apparatus and mechanical equipment, including
parts, specifically designed and to be used solely for the
separation, treatment or disposal of waste, the collection
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or utilization of heat derived from waste or the collection
or utilization of energy derived from waste heat.".
(d) under the heading "K FOR OTHER APPROVED
PURPOSES"—
(i) in item 5, by adding next after the word
"blueprints" the words "dressmaking patterns";
and
(ii) by inserting next after item 41 the following new
items—
"42 Gold or silver bullion, gold, silver or
platinum bars, ingots or coins, and any other
precious metal, being bullion bars, ingots, coins
or metal imported for investment purposes,
provided they are held by a bank licenced under
the Banks Act 1969.
43 Any community service vehicle (as
defined in subsection (1) of Section 2 of the
Motor Car Act 1951) of a kind described in
Section 60 of that Act.
44 Fire engines, other fire-fighting
equipment, and fire-fighting supplies, imported
by the Government or by a municipal fire-
fighting service for use in fighting fires.
45 Stained glass windows for churches or
schools.
46 Communion wafers.
47 Organs and their accessories, for
churches and schools.
48 Printed lesson materials, which are not
for resale, for religious instruction by local
churches.".
Customs Tariff
8 On and after the commencement of this Act The Customs Tariff
stands amended in accordance with the provisions of this Act.
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Commencement
9 This Act is deemed to have come into operation on 23 February
1994.
SCHEDULE
SECOND SCHEDULE (Section 4)
_____________________
Export Duties
(This Schedule shall not be applicable to goods landed in these
Islands from a vessel in distress and re-exported subsequently in the
same vessel or to goods taken out of bond under subsections (3) and (4)
of section 36 of the Revenue Act 1898).
Item No.
1 On the following goods taken out of
bond and exported in packages, that
is, alcohol, arrack, brandy, cordials,
gin, pepper-mint water, whisky,
wine, rum and other potable
spirits:—
98.0000 Package, per litre or part of a litre
25¢.
2 On the following goods taken out of
bond and shipped as ships' stores,
shipped to a consignee in another
country on a bill of lading or
otherwise exported, save where duty
is imposed by paragraphs 1, 7 and 8
of this Schedule:—
98.1000 (a) Alcoholl $0.12
98.2000 (b) Arrack ................................... l $0.12
98.3000 (c) Brandy ................................... l $0.12
98.4000 (d) Cordials .................................. l $0.12
98.5000 (e) Gin ................................... l $0.12
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98.6000 (f) Malt, liquor, cider and perry in
containers having a capacity of
5 litres or less ......................... l $0.12
98.7000 (g) Peppermint water.................... l $0.12
98.8000 (h) Rum ................................... l $0.12
98.9000 (i) Whisky ................................... l $0.12
99.0000 (j) Other potable spirits ............... l $0.12
99.1000 (k) Wine ................................... l $0.12
99.2000 (l) Rum or any other alcoholic
beverages produced or blended
in Bermuda............................. l Free
99.3000 (n) Tobacco, cigars and cigarettes..
......................................... 10% adv.
99.4000 3 On rum or any other alcoholic
beverage taken out of bond and
shipped to a consignee in another
country on a bill of lading, in any
case where the amount of rum or
other beverage comprising the
shipment is not less than 225 litres.l $0.12
99.5000 4 On alcohol, arrack, brandy, cordials,
gin, malt liquor, peppermint water,
whisky, wine or rum transhipped as
ships' stores or otherwise
transhipped.................................... l $0.12
99.6000 5 On tobacco, cigars and cigarettes
transhipped as ships' stores or
otherwise transhipped .............. 10% adv.
99.7000 6 (1) On all goods (being goods other
than goods mentioned in any of the
foregoing paragraphs of this
Schedule, or other than exempted
goods) which are exported from these
Islands, including exportation out of
bond and exportation upon
transhipment ........................... 10% adv.
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(2) The following goods shall be
deemed to be exempted goods for the
purposes of this paragraph, that is
to say,—
(a) goods (other than restricted
goods imported free of duty
within the meaning of
subsection (1) of section 89 of
the Revenue Act 1898) which,
having been imported into these
Islands, have had all import
duties payable in respect
thereof duly paid;
(b) goods which are manufactured
in, or the product of, these
Islands;
(c) goods which, having being
imported into these Islands
solely for the purpose of
transhipment are exported
therefrom in circumstances
where no person in, or
ordinarily resident in, these
Islands other than —
(i) any bona fide owner of the
goods who is himself in
transit through these
Islands; or
(ii) the carrier of the goods or
any agent of such carrier,
has any financial interest in the
goods;
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(d) goods which, having been
permitted, by virtue of any
provision of the First Schedule
to this Act, to be imported into
these Islands under bond that
they will be exported within a
certain time, are duly exported
therefrom;
(e) goods which are ships' or fuel,
or aircraft stores or fuel (other
than ship or aircraft stores or
fuel, mentioned in paragraphs
1, 2, 4 or 5 of this Schedule);
(f) goods which, having been
imported into these Islands free
of duty by virtue of the
provisions of the United States
Bases (Agreement) Act 1952,
and being goods which have not
entered into the commerce of
these Islands, are exported
therefrom directly from a Leased
Area;
(g) goods which, having been
imported into these Islands, are
found to be defective or
unsatisfactory, are exported
therefrom for the purpose of
being returned to the original
consignor or manufacturer of
the goods;
(h) goods which, having been
landed in these Islands in error,
are exported therefrom;
(i) goods which, having been
landed in these Islands in
emergency, are exported
therefrom;
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(j) empty containers and barrels
and external packaging and
coverings, which, having been
used bona fide in connection
with the importation of goods
into these Islands, are exported
therefrom;
(k) letters (where such letters are
not accompanied by anything
other than correspondence) and
postcards, which have been
posted in these Islands.
99.8000 7 On every 200 cigarettes or less taken
out of bond and exported, up to
1000 cigarettes................................ $0.05
99.9000 8 On more than 1000 cigarettes taken
out of bond and exported......... value 10%
