Customs Tariff Amendment Act 1994
The Laws of Bermuda
Annual Volume of Public Acts 1994 : 10
1
49
BERMUDA
1994 : 10
CUSTOMS TARIFF AMENDMENT ACT 1994
[Date of Assent 23 March 1994]
[Operative Date 14 February 1994]
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
1994.
Interpretation
2 In this Act—
"the Act" means the Customs Tariff Act 1970;
"the commencement date" means 14 February 1994;
Amendment of s 11
3 Section 11(1) of the Act is amended by deleting the words
beginning with the words "the goods specified in Division 11" and ending
with the word "Manufactures" and substituting the words "alcohol and
alcoholic beverages and tobacco and tobacco manufactures specified in
Section Four of the First Schedule".
CUSTOMS TARIFF AMENDMENT ACT 1994
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Amendment of s 12
4 Section 12(1) of the Act is amended by deleting the word
"Second" and substituting the words "Second, Fourth".
Amendment of s 14
5 Section 14(5) of the Act is amended by deleting the word
"Division" from the definition of "outstanding duty" in paragraph (a) and
substituting the word "Section".
Repeal and replacement of First Schedule
6 The First Schedule to the Act is repealed and the Schedule set
forth in the First Schedule to this Act is substituted.
Amendment of Fourth Schedule
7 The Fourth Schedule to the Act is amended—
(a) by deleting "$24.00" from paragraph 2(c) and
substituting "$100.00";
(b) by deleting "90" wherever it appears in paragraph 3 and
substituting "100"; and
(c) by inserting the following entry in its proper alphabetical
place in paragraph 3—
"Rum cakes 100".
Repeal and replacement of Fifth Schedule
8 The Fifth Schedule to the Act is repealed and the Schedule set
forth in the Second Schedule to this Act is substituted.
Commencement
9 This Act is deemed to have come into operation on the
commencement date.
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FIRST SCHEDULE (Section 6)
FIRST SCHEDULE (Section 2)
IMPORT DUTIES
_______________________
TABLE OF ABBREVIATIONS USED IN THE SCHEDULE
Unit Abbreviations
KILOGRAM......................................................... kg
LITRE................................................................. l
LITRE OF ALCOHOL .......................................... la
CUSTOMS TARIFF AMENDMENT ACT 1994
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FIRST SCHEDULE
SECTION ONE
LIVE ANIMALS; ANIMAL PRODUCTS
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
01.0100 Live horses, asses, mules and hinnies value 22.25%
01.0300 Swine value 0.00%
01.0400 Sheep and goats value 0.00%
01.0500 Poultry value 0.00%
01.0600 Bees value 0.00%
01.0601 Other live animals value 22.25%
02.0000 Meat and edible meat offal value 5.00%
03.0000 Fish and fish products for human
consumption value 5.00%
03.0600 Crustaceans and molluscs value 10.00%
04.0000 Dairy produce; birds' eggs; natural honey;
edible products of animal origin, not
elsewhere specified or included value 5.00%
04.0200 Milk and cream, concentrated or containing
added sugar or other sweetening matter
value 0.00%
05.0000 Products of animal origin, not elsewhere
specified or included value 5.00%
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FIRST SCHEDULE — Continued
SECTION TWO
VEGETABLE PRODUCTS
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
06.0000 Live trees and other plants; cut flowers and
ornamental foliage not elsewhere specified value 33.50%
06.0100 Bulbs, tubers, tuberous roots, corms,
crowns and rhizomes, dormant, in growth
or in flower value 0.00%
07.0000 Edible vegetables and certain roots and
tubers value 5.00%
08.0000 Edible fruit and nuts; peel of citrus fruit or
melons value 5.00%
09.0000 Coffee, tea, mate and spices value 5.00%
10.0000 Cereals (unworked and grains present) value 0.00%
11.0000 Products of the milling industry; malt;
starches; inulin; wheat gluten value 0.00%
12.0000 Oil seeds and oleaginous fruits;
miscellaneous grains, seeds and fruit;
industrial or medicinal value 5.00%
13.0000 Lac; gums, resin and other vegetable saps
and extracts value 5.00%
14.0000 Vegetable products not elsewhere specified value 5.00%
CUSTOMS TARIFF AMENDMENT ACT 1994
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FIRST SCHEDULE — Continued
SECTION THREE
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE
PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE
WAXES
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
15.0000 Animal or vegetable fats and oils and their
cleavage value 5.00%
15.1700 Margarine; edible mixtures or preparations
of animal or vegetable fats or oils or of
fractions of different fats or oils value 5.00%
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FIRST SCHEDULE — Continued
SECTION FOUR
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Ex-
Bond
Item
No.
Bonded
Duty
Paid
Class or Description of
Goods
Unit
for
Duty
Rate of
Duty
16.0000 Preparations of meat or
fish value 5.00%
16.0500 Preparations of crusta-
ceans and molluscs value 10.00%
17.0100 Cane or beet sugar and
chemically pure sucrose value 0.00%
17.0200 Other sugars, including
chemically pure lactose,
maltose, glucose and
fructose; sugar syrups
not containing added
flavouring or colouring
matter; artificial honey,
whether or not mixed
with natural honey,
caramel value 22.25%
17.0300 Molasses value 10.00%
17.0400 Confectionery (including
chocolate) value 22.25%
18.0000 Cocoa and cocoa prepa-
rations value 10.00%
19.0000 Preparations of cereals,
flour, starch or milk;
pastrycooks' products value 10.00%
CUSTOMS TARIFF AMENDMENT ACT 1994
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FIRST SCHEDULE — Continued
SECTION FOUR - Continued
Ex-
Bond
Item
No.
Bonded
Duty
Paid
Class or Description of
Goods
Unit
for
Duty
Rate of
Duty
19.0110 Preparations for infant
use, put up for retail sale value 0.00%
19.0400 Prepared foods obtained
by the swelling or
roasting of cereals or
cereal products (eg corn
flakes) value 0.00%
20.0000 Preparations of vegeta-
bles, fruit, nuts, or other
parts of plants value 5.00%
20.0900 Fruit juices (including
grape must) and vegeta-
ble juices, unfermented
and not containing added
spirit, whether or not
containing added sugar
or other sweetening
matter value 5.00%
21.0000 Miscellaneous edible
preparations value 5.00%
21.0500 Ice cream and other
edible ice value 22.25%
21.0600 Extracts, essences or
concentrates used in the
local manufacture of soft
drinks value 0.00%
22.0000 Water, fresh in bulk value 0.00%
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FIRST SCHEDULE — Continued
SECTION FOUR - Continued
Ex-
Bond
Item
No.
Bonded
Duty
Paid
Class or Description of
Goods
Unit
for
Duty
Rate of
Duty
22.0100 Mineral waters and
aerated waters (not con-
taining added sugar or
other sweetening matter) value 33.50%
22.0200 Waters, including mineral
waters and aerated
waters containing added
sugar or other sweetening
matter or flavoured, and
other non-alcoholic
beverages, not including
fruit and vegetable juices
under Item 20.0900
value 33.50%
22.0325 22.0387 22.0300 Beer made from malt 1 86¢
22.0425 22.0480 22.0400 Wine of fresh grapes,
including fortified wines 1 $2.50
22.0435 22.0487 22.0475 Alcoholic beverages,
containing up to 7%
alcohol, which are a
blend of wine, juices, and
other flavoured additions 1 $1.22
22.0525 22.0587 22.0500 Vermouth and other wine
of fresh grape flavoured
with plants or aromatic
substances 1 $2.50
22.0625 22.0687 22.0600 Other fermented
beverages (eg cider,
perry, mead) 1 86¢
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FIRST SCHEDULE — Continued
SECTION FOUR - Continued
Ex-
Bond
Item
No.
Bonded
Duty
Paid
Class or Description of
Goods
Unit
for
Duty
Rate of
Duty
22.0725 22.0787 22.0700 Undenatured ethyl alco-
hol of an alcoholic
strength by volume of
80% vol or higher; ethyl
alcohol and other spirits,
denatured, of any
strength 1a $23
22.0725 22.0787 22.0700 Undenatured ethyl
alcohol of an alcoholic
strength by volume of
80% vol or higher; ethyl
alcohol and other spirits,
denatured, of any
strength 1a $23
22.0805 22.0817 22.0800 Undenatured ethyl
alcohol of an alcoholic
strength by volume of
less than 80% vol; spirits,
liqueurs and other
spirituous beverages;
compound alcoholic
preparations of a kind
used for the manufacture
of beverages 1a $23
22.0825 22.0827 22.0820 Brandy 1a $23
22.0835 22.0837 22.0830 Whiskies 1a $23
22.0845 22.0847 22.0840 Rum and tafia 1a $23
22.0855 22.0857 22.0850 Gin and Geneva 1a $23
22.0865 22.0867 22.0860 Vodka 1a $23
22.0875 22.0877 22.0870 Cordials and liqueurs 1a $23
22.0895 22.0897 22.0890 Other 1a $23
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FIRST SCHEDULE — Continued
SECTION FOUR - Continued
Ex-
Bond
Item
No.
Bonded
Duty
Paid
Class or Description of
Goods
Unit
for
Duty
Rate of
Duty
22.0900 Vinegar and substitutes
for vinegar obtained from
acetic acid value 22.25%
23.0900 Preparations of a kind
used in animal feeding
(unless elsewhere
specified) value 0.00%
23.0990 Dog or cat food and other
food for pets value 22.25%
24.0125 24.0157 24.0100 Unmanufactured tobacco
and tobacco refuse kg 22¢
24.0225 24.0257 24.0210 Cigars, cheroots and
cigarillos, containing
tobacco value 22.25%
24.0235 24.0267 24.0220 Cigarettes containing
tobacco kg $62.00
24.0325 24.0357 24.0300 Other manufactured
tobacco and
manufactured tobacco
substitutes; "homoge-
nised" or "reconstituted"
tobacco, tobacco extracts
and essences value 33.50%
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FIRST SCHEDULE — Continued
SECTION FIVE
MINERAL PRODUCTS
Ex-Bond
Exempt Ex-Bond
Item
No.
Bonded
Duty
Paid
Class or
Description of
Goods
Unit
for
Duty
Rate of
Duty
25.0100 Salt value 0.00%
25.2300 Cement, whether
or not coloured value 5.00%
25.2350 Ready mixed
cement value 5.00%
25.3000 Earths and stone
(including gravel,
sand and
aggregate); plas-
tering materials
unless elsewhere
specified value 22.25%
26.0000 Ores, slag and
ash value 22.25%
27.0100 Coal; briquettes,
ovoids and
similar solid fuels
manufactured
from coal value 22.25%
27.1002 27.1005 27.1007 27.1010 Motor spirit
(gasoline) and
other light oils
and preparations 1 54¢
27.1012 27.1015 27.1017 27.1020 Kerosene and
other medium
oils (not including
gas oils) 1 15¢
27.1022 27.1025 27.1027 27.1030 Gas oils (diesel) 1 34¢
27.1035 27.1037 27.1039 Gas oil supplied
to BELCO or a
hotel licenced
under the Hotels
(Licensing and
Control) Act 1969 1 9.5¢
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FIRST SCHEDULE — Continued
SECTION FIVE - Continued
Ex-Bond
Exempt Ex-Bond
Item
No.
Bonded
Duty
Paid
Class or
Description of
Goods
Unit
for
Duty
Rate of
Duty
27.1042 27.1045 27.1047 27.1040 Fuel oils not
otherwise
specified or
included 1 23¢
27.1043 27.1044 27.1046 Fuel oils supplied
to BELCO or a
hotel licensed
under the Hotels
(Licensing and
Control) Act 1969 1 9.5¢
27.1082 27.1085 27.1087 27.1090 Other (lubricating
oils and greases
etc) value 22.25%
27.1100 Petroleum gases
and other
gaseous
hydrocarbons
value 22.25%
27.1200 Petroleum jelly;
paraffin wax,
other mineral
waxes and similar
products
obtained by
synthesis or by
other processes
whether or not
coloured
value 22.25%
27.1412 27.1415 27.1417 27.1400 Bitumen and
asphalt value 22.25%
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FIRST SCHEDULE — Continued
SECTION SIX
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
28.0000 Inorganic chemicals; organic or inorganic
compounds of precious metals, of rare
metals, of radioactive elements or of isotopes value 22.25%
29.0000 Organic chemicals value 22.25%
30.0000 Pharmaceutical products (excluding foods
and beverages such as dietetic, diabetic or
fortified foods, food supplements, tonic
beverages and mineral waters) (Section 4),
unless elsewhere specified value 22.25%
30.0700 Antitoxins, insulin, vaccines and serums
used for therapeutic and immunization
purposes and certified as such by the Chief
Medical Officer value 0.00%
30.0800 Medicaments in the opinion of the Chief
Medical Officer available to the public with
safety only where prescribed by a physician
and certified as such by the Chief Medical
Officer (prescription drugs) value 0.00%
30.0900 Component parts which to the satisfaction of
the Collector of Customs are for use in the
manufacture of false teeth value 0.00%
31.0000 Fertilisers value 0.00%
32.0000 Tanning or dyeing extracts; tannins and their
derivatives; dyes, pigments and other
colouring matter; paints and varnishes; putty
and other mastics value 22.25%
32.1200 Pigments (including metallic powders and
flakes) dispersed in non-aqueous media, in
liquid or paste form, of a kind used in the
manufacture of paints (including enamels) value 0.00%
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FIRST SCHEDULE — Continued
SECTION SIX - Continued
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
32.1500 Printing ink, writing or drawing ink and
other inks, whether or not concentrated or
not value 0.00%
33.0000 Essential oils and resinoids, shampoos and
toothpaste, cosmetic and other toilet
preparations (unless elsewhere specified) value 22.25%
33.0300 Perfumes and toilet waters value 10.00%
33.0301 Bay rum 1a $5.00
34.0000 Soap, organic surface agents, washing
preparations, lubricating preparations,
artificial waxes, prepared waves, polishing or
scouring preparations, candles and similar
articles, modelling waxes value 22.25%
34.0709 Preparations known as "dental wax" or as
dental impression compounds; other
preparations for use in dentistry with a basis
of plaster (of calcinal gypsum or calcium
sulphate) value 0.00%
35.0000 Albuminoidal substances, modified starches;
glues enzymes value 22.25%
36.0000 Explosives, pyrotechnic products, matches,
pyrophonic alloys, liquid or liquified gas fuels
in containers for filling or refilling cigarette or
similar lighters value 22.25%
37.0000 Photographic or cinemotographic products
which permit the formation of visible images
directly or indirectly by the action of light or
other form of radiation on sensitive surfaces
(unless elsewhere specified) value 22.25%
37.0201 Photographic film for x-ray value 0.00%
CUSTOMS TARIFF AMENDMENT ACT 1994
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FIRST SCHEDULE — Continued
SECTION SIX - Continued
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
38.0000 Miscellaneous chemical products (unless
elsewhere specified) value 22.25%
38.0800 Insecticides, rodenticides, fungicides,
herbicides, anti-sprouting products and
plant growth regulators, disinfectants and
similar products put up in forms or packings
for retail sale or as preparations or articles
(for example sulphur treated bands, wicks
and candles, and fly papers value 0.00%
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FIRST SCHEDULE — Continued
SECTION SEVEN
PLASTICS AND ARTICLES THEREOF;
RUBBER AND ARTICLES THEREOF
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
39.0000 Plastic and articles thereof value 22.25%
40.0000 Rubber and articles thereof (unless elsewhere
specified) value 22.25%
40.1100 Pneumatic tyres of rubber value 33.50%
40.1400 Hygienic or pharmaceutical articles
(including teats) of vulcanised rubber other
than hard rubber, with or without fittings of
hard rubber value 22.25%
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FIRST SCHEDULE — Continued
SECTION EIGHT
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES
THEREOF
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
41.0000 Raw hides and skins (other than furskins)
and leather value 0.00%
42.0000 Articles of leather, saddlery and harness,
travel goods, handbags and similar
containers, articles of animal gut (excluding
shoes) value 22.25%
43.0000 Furskins and artificial fur; manufactures
thereof value 33.50%
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FIRST SCHEDULE — Continued
SECTION NINE
WOOD AND ARTICLES OF WOOD
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
44.0000 Wood and articles of wood; wood charcoal
(unless elsewhere specified) value 22.25%
44.0300 Wood in the rough, whether stripped or not
stripped of bark or sapwood, or roughly
squared (i.e. lumber) value 5.00%
44.1200 Plywood, veneered panels and similar
laminated wood value 22.25%
44.1800 Builders' joinery and carpentry of wood (eg
windows, French windows doors and their
frames) value 10.00%
45.0000 Cork and articles of cork value 22.25%
46.0000 Manufactures of straw, of esparto or of other
plaiting materials; basketware and
wickerwork value 22.25%
CUSTOMS TARIFF AMENDMENT ACT 1994
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FIRST SCHEDULE — Continued
SECTION TEN
PULP OF WOOD OR OTHER FIBROUS CELLULOSIC MATERIAL
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
47.0000 Pulp of wood or other fibrous cellulosic
material; waste and scrap paper and
cardboard value 22.25%
48.0000 Paper and paperboard; articles of paper
pulp, of paper or of paperboard (unless
elsewhere specified) value 22.25%
48.0100 Newsprint in rolls or sheets value 10.00%
48.0201 Paper for use in the printing industry value 10.00%
48.5000 Cartons, boxes, cases, bags and other
packing containers of paper, paperboard,
cellulose wadding or webs of cellulose fibre
used for packaging products grown or
manufactured in these Islands value 0.00%
49.0000 Printed books, newspapers, journals and
periodicals value 0.00%
49.1100 Other printed matter including printed
pictures and photographs value 22.25%
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FIRST SCHEDULE — Continued
SECTION ELEVEN
TEXTILES AND TEXTILES ARTICLES
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
2156.00
00
Wadding, felt and non wovens, special yarns;
twine, cordage, ropes and cables and articles
thereof value 22.25%
57.0000 Carpets and other textile floor coverings value 22.25%
58.0000 Special woven fabrics, tufted textile fabrics,
lace; tapestries; trimmings; embroidery value 22.25%
59.0000 Impregnated, coated, covered or laminated
textile fabrics; textiles of a kind suitable for
industrial use value 22.25%
61.0000 Articles of apparel and clothing accessories
(unless elsewhere specified) value 22.25%
61.0050 Articles of apparel and clothing accessories of
pure natural fibre value 8.50%
61.0075 Articles of childrens' apparel and clothing
accessories value 10.00%
63.0000 Other made up textile articles, bed linen,
curtains, other furnishing articles; worn
textile articles; rags value 22.25%
CUSTOMS TARIFF AMENDMENT ACT 1994
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FIRST SCHEDULE — Continued
SECTION TWELVE
FOOTWEAR, HEADGEAR, UMBRELLAS, WALKING STICKS,
ARTIFICIAL FLOWERS
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
64.0000 Footwear, gaiters and the like; parts of
such articles value 10.00%
65.0000 Headgear and parts thereof value 22.25%
66.0000 Umbrellas, sun umbrellas, walking sticks,
seat sticks, whips, riding crops and parts
thereof value 22.25%
67.0000 Prepared feathers and down and articles of
feather or downs, artificial flowers; articles
of human hair value 22.25%
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FIRST SCHEDULE — Continued
SECTION THIRTEEN
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR
SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND
GLASSWARE
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
68.0000 Building materials and other articles of
stone, plaster, cement, asbestos, mica or
similar materials value 22.25%
69.0000 Ceramic products (unless elsewhere
specified) value 22.25%
69.1100 Tableware and kitchenware value 10.00%
69.1300 Statuettes and other ornamental ceramic
articles value 8.50%
70.0000 Glass and glassware (unless elsewhere
specified) value 22.25%
70.1050 Carboys, bottles, jars, pots, phials and
other containers of glass, re-usable value 0.00%
70.1300 Glassware of a kind used for table, kitchen,
toilet, office, indoor decoration or similar
purposes value 10.00%
70.1510 Glasses for corrective spectacles value 22.25%
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FIRST SCHEDULE — Continued
SECTION FOURTEEN
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI PRECIOUS
STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS
METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
71.0000 Natural or cultured pearls, precious or
semi-precious stones, coral, precious
metals, metals clad with precious metals
and articles thereof value 8.50%
71.1700 Imitation jewellery value 33.50%
71.1800 Coin value 0.00%
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FIRST SCHEDULE — Continued
SECTION FIFTEEN
BASE METALS AND ARTICLES OF BASE METAL
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
73.0000 Articles of iron and steel value 22.25%
73.2100 Stoves, ranges, grates, cookers, barbeques,
braziers, gas rings, plate warmers and
similar non-electric domestic appliances value 22.25%
74.0000 Copper and articles thereof value 22.25%
74.0500 Bronze (unwrought) imported by bona fide
artists or sculptors ordinarily resident in
Bermuda value 0.00%
75.0000 Nickel and articles thereof value 22.25%
76.0000 Aluminium and articles thereof value 22.25%
78.0000 Lead and articles thereof value 22.25%
79.0000 Zinc and articles thereof value 22.25%
80.0000 Tin and articles thereof value 22.25%
81.0000 Other base metals, cermets: articles thereof value 22.25%
82.0000 Hand tools, implements; parts thereof
(unless elsewhere specified) value 22.25%
82.1500 Cutlery value 22.25%
83.0000 Miscellaneous articles of base metal value 22.25%
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FIRST SCHEDULE — Continued
SECTION SIXTEEN
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL
EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND
REPRODUCERS, TELEVISION IMAGINE AND SOUND RECORDERS
AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH
ARTICLES
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
84.0000 Boilers, machinery and mechanical
appliances; parts thereof (unless elsewhere
specified) value 22.25%
84.0700 Spark-ignition reciprocating or rotary
internal combustion piston engines and
parts thereof value 22.25%
84.0800 Compression-ignition internal combustion
piston engines (diesel or semi-diesel
engines) and parts thereof value 22.25%
84.1500 Air conditioning machines and parts
thereof value 33.50%
84.1800 Refrigerators, freezers and other
refrigerating equipment and parts thereof value 22.25%
84.2800 Lifting, handling, loading or unloading
machinery (eg lifts escalators, conveyors)
and parts thereof value 33.50%
84.2850 Apparatus, mechanical plant and aircraft
catering equipment, including material for
repairs thereto, for the sole purpose of
facilitating the loading and discharging of
cargo and passengers on or from aircraft or
ships within a customs area or other place
approved by the Collector of Customs value 10.00%
84.7100 Automatic data processing machines and
units thereof value 22.25%
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FIRST SCHEDULE — Continued
SECTION SIXTEEN - Continued
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
84.7150 Software packages, excluding games
(Heading 95.0000), for automatic data
processing machines value 0.00%
84.7200 Other office machines and parts thereof value 22.25%
84.7600 Vending machines and parts thereof value 33.50%
84.9000 Domestic appliances (not elsewhere
specified) value 22.25%
85.0000 Electrical machinery and equipment and
parts thereof (unless elsewhere specified) value 22.25%
85.0200 Electric generating sets and rotary
converters value 33.50%
85.0600 Primary cells and batteries value 33.50%
85.1700 Electrical apparatus for line telephony or
line telegraphy, including such apparatus
for carrier-current line systems value 22.25%
85.1800 Microphones and stands therefor;
loudspeakers, whether or not mounted in
their enclosures; headphones, earphones,
audio frequency electric amplifiers; electric
sound amplifiers (and parts thereof) value 33.50%
85.1900 Record decks, record players, cassette
players and other sound reproducing
apparatus (and parts thereof) value 33.50%
85.2000 Magnetic tape recorders and other sound
recording apparatus value 22.25%
85.2400 Records, tapes and other recorded media
for sound or similarly recorded phenomena value 22.25%
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FIRST SCHEDULE — Continued
SECTION SIXTEEN - Continued
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
85.2700 Reception apparatus for radio telephony,
radio-telegraphy or radio broadcasting,
whether or not combined, in the same
housing, with sound recording or
reproducing apparatus or a clock (and
parts thereof) value 33.50%
85.2800 Television receivers and video recording or
reproducing apparatus (and parts thereof) value 33.50%
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FIRST SCHEDULE — Continued
SECTION SEVENTEEN
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT
EQUIPMENT
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
87.0200 Public transport type motor vehicles value 33.50%
87.0301 Passenger motor cars (other than buses or
special vehicles) of value of $12,000 or less value 75.00%
87.0302 Passenger motor cars (other than buses or
special vehicles) of value greater than
$12,000 value 150.00%
87.0310 Golf carts value 33.50%
87.0350 Taxis value 10.00%
87.0355 Taxis fitted with ramps for invalid chairs value 0.00%
87.0390 Passenger motor cars powered by electricity
value 0.00%
87.0400 Trucks, vans and other special purpose
vehicles value 33.50%
87.0800 Parts and accessories value 33.50%
87.1100 Motorcycles (including mopeds) and cycles
fitted with an auxiliary motor and parts
thereof value 33.50%
87.1200 Bicycles and other cycles not motorised;
parts and accessories value 22.25%
87.1300 Invalid carriages value 0.00%
87.1500 Baby carriages and parts thereof value 22.25%
87.1600 Trailers and semi trailers, other vehicles
not mechanically propelled, parts thereof value 22.25%
88.0000 Aircraft and parts thereof (unless elsewhere
specified) value 22.25%
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FIRST SCHEDULE — Continued
SECTION SEVENTEEN - Continued
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
88.5000 Aircraft temporarily imported for the sole
purpose of sale, or disposal in any other
manner, abroad within twenty-four hours
(or such longer period as the Collector of
Customs may in writing permit) value 0.00%
89.0000 Ships, boats and floating structures (unless
elsewhere specified) value 55.00%
89.0200 Fittings for vessels which the Director of
Marine and Ports and the Collector are
satisfied will be used only for commercial
tours or charter fishing value 22.25%
89.0350 Sailing vessels assembled or in kit form, of
a class approved by the Minister for class
yacht racing value 33.50%
89.0400 Specialised fittings of vessels in Item No.
89.0350 value 22.25%
89.1000 Fittings for vessels other than under
heading 89.0200 value 33.50%
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FIRST SCHEDULE — Continued
SECTION EIGHTEEN
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,
CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
AND APPARATUS; PARTS AND ACCESSORIES THEREOF
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
90.0000 Optical, photographic, cinematographic,
measuring, checking, precision medical or
surgical instruments and apparatus; parts
and accessories (unless elsewhere specified)
value 22.25%
90.0600 Photographic (other than cinematographic)
cameras; parts and accessories value 8.50%
90.0700 Cinematographic cameras and projectors,
whether or not incorporating sound
recording or reproducing apparatus; parts
and accessories value 22.25%
91.0000 Clocks and watches and parts thereof value 10.00%
92.0000 Musical instruments; parts and accessories
thereof value 22.25%
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FIRST SCHEDULE — Continued
SECTION NINETEEN
ARMS AND AMMUNITION
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
93.0000 Arms and ammunition value 22.25%
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FIRST SCHEDULE — Continued
SECTION TWENTY
MISCELLANEOUS MANUFACTURED ARTICLES
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
94.0000 Furniture, bedding, mattresses, mattress
supports, cushions and similar stuffed
furnishings; lamps and light fittings;
prefabricated buildings value 22.25%
95.0000 Toys, games and sports requisites; parts
and accessories thereof value 22.25%
96.0000 Miscellaneous manufactured articles value 22.25%
96.0050 Postal and courier packages containing
bona fide gifts
(a) on the first $20 of value value 0.00%
(b) on the value exceeding $20 value Duty
according
to
contents
96.0060 Other postal and courier packages value Duty
according
to
contents
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FIRST SCHEDULE — Continued
SECTION TWENTY ONE
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
Item No. Class or Description of Goods
Unit
For
Duty
Rate of
Duty
97.0000 Paintings, drawings and pastels (framed or
unframed), original engravings, prints and
lithographs; original sculpture and statuary
in any material value 10.00%
97.0190 Paintings and sculpture portraying scenes
or events in Bermuda made or executed
prior to 1970 value 0.00%
97.0400 Postage or revenue stamps value 0.00%
97.0600 Antiques certified to be of an age exceeding
one hundred years value 8.50%
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SECOND SCHEDULE (Section 8)
FIFTH SCHEDULE (Section 5)
TABLE OF EXEMPTIONS FROM DUTY
The following items are exempt from customs duty provided the
Collector of Customs is satisfied that the goods in question are imported
for the purpose prescribed.
A FOR AGRICULTURE AND FISHERIES - the following items
approved by the Director of Agriculture, Fisheries and Parks:
1 Agricultural equipment of the following kinds; farm
tractors, sprayers, ploughs, harrows, cultivators,
fertilizer distributors, seeders, harvesters, ensilage
cutters, shredders and chippers.
2 Prefabricated greenhouses, synthetic greenhouse
covering and mulches, irrigation tubing, filters and
fittings.
3 Equipment used in the poultry industry, for example:
incubators, brooders, cages, feeders, waterers, egg
washers, baskets, graders.
4 Machinery and parts thereof and equipment to be used
in the dairy industry for the production, processing or
packaging of fresh milk or for the milking of cows.
5 Machinery and parts thereof to be used in the fishing
industry for the production of ice, for the freezing,
processing, or packaging of Bermuda fish or fish
products.
6 Composting equipment (including bins and composting
aids).
7 Soil supplements.
8 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
CUSTOMS TARIFF AMENDMENT ACT 1994
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and fittings, fighting chairs when designed to be
attached to a boat, lubrication oils for marine engines
FIFTH SCHEDULE — Continued
when purchased in bulk, electrical and electronic
apparatus or equipment including echo and sonar 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. In the event of sale locally or disposal otherwise
(except through loss or use) of any said articles duty
ordinarily payable at the time of sale or disposal on like
articles will be duly payable thereon.
9 Aqua culture equipment, and parts for the fabrication
and maintenance of aqua culture equipment (e.g. tanks,
cages, rafts, ropes and moorings, plumbing,
thermoregulation, 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, boat engines, motors and equipment for
tending cages, rafts and the like for persons registered
with the Department of Agriculture, Fisheries and Parks
as aquaculturists.
10 Chemicals and equipment for combating oil pollution.
B FOR APPROVED PURPOSES CONNECTED WITH AIRCRAFT
1 Aircraft and all appurtenances, engines and parts
thereof which the Collector of Customs is satisfied form
part of such aircraft or are to be used for repairing or
maintaining such aircraft where—
(a) such aircraft are engaged in the carriage of cargo or
passengers to and from places outside these Islands;
or
(b) such aircraft are on experimental or scientific flights;
or
(c) such aircraft and parts thereof have been imported
into these Islands by and for the use of persons not
ordinarily resident in these Islands and intended to
remain in these Islands for a period not exceeding six
months; provided that such aircraft and parts thereof
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do not remain in these Islands for a period exceeding
six months or for longer as the Collector of Customs
may in writing permit; or
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FIFTH SCHEDULE — Continued
(d) a certificate of exemption has been issued in respect
of such aircraft.
2 Aircraft lubricants intended for use in aircraft employed
in commercial service to and from or calling at these
Islands from beyond the seas or in aircraft employed in
international experimental flights.
3 Tools, instructional films and equipment imported and
used by the owners of aircraft regularly trading to these
Islands, being tools and equipment required for the
mechanical servicing of aircraft, on bond being
furnished to the Collector of Customs that in the event of
the sale or disposal locally of any of the said tools or
equipment the duty ordinarily payable, at the time of
disposal, on like goods will duly be paid thereon.
4 Equipment imported and used by the owners of aircraft
regularly trading to these Islands, being equipment
required for the navigation of aircraft, on bond being
furnished to the Collector of Customs that in the event
of sale or disposal locally of any such equipment or any
part thereof the duty ordinarily payable at the time of
disposal on like goods will be paid thereon.
5 Other equipment which the Collector of Customs is
satisfied normally constitutes part of the equipment of
aircraft in flight belonging to the owners of aircraft
regularly trading to these Islands, provided that import
duty will be payable on the whole importation if some
part thereof is subsequently brought into local use.
6 Tools belonging to or for the use of an aircraft engineer
or mechanic intended for his personal use for purposes
directly connected with the servicing or repair of aircraft
in these Islands on a deposit being made to the Collector
of Customs in such sum as he may require repayable on
the export of the tools from these Islands within ninety
days, (or such longer period as the Minister may
approve).
FIFTH SCHEDULE — Continued
C FOR EDUCATIONAL PURPOSES - certified by the Chief
Education Officer:
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1 Classroom and office stationery; art equipment and
supplies; sports, physical education and recreational
equipment; audio equipment (excluding Karaoke
systems) and accessories; visual equipment and
accessories; computer equipment, parts and accessories;
musical instruments; teaching aids; classroom furniture
and equipment (including equipment for home
economics); office furniture and equipment for bona fide
use in a school or the Ministry of Education
Headquarters.
2 Films of an education nature and not intended for
commercial exhibition.
D FOR HEALTH - the following items approved by the Chief
Medical Officer:
1 Crutches; orthopaedic shoes and other orthopaedic
appliances; surgical or compression stockings, belts and
trusses; artificial limbs, eyes, teeth and other artificial
parts of the body; hearing aids and other hearing
appliances manufactured for the purpose of providing
better hearing for persons afflicted with deafness: other
appliances (excluding eye-glasses) intended to
compensate for a physical defect or disability.
2 Hospital equipment and accessories and spare parts
thereof given or bequeathed for the purposes of the
hospitals, and instruments and equipment bona fide
imported and for the use of a visiting consultant member
of the attending medical staff of the hospitals, subject to
such equipment being exported on the conclusion of the
visit of the said consultant member of staff.
3 Insecticides, poisons or apparatus for the destruction of
insects, rodents or vermin.
4 Materials, articles and goods imported by or for the use
of the Bermuda Branch of the British Red Cross Society
or of the Bermuda Society for the Blind.
FIFTH SCHEDULE — Continued
5 Medical, therapeutic and X-ray equipment imported by
the Bermuda Tuberculosis Association upon certificate
from the Association that the items in respect of which
CUSTOMS TARIFF AMENDMENT ACT 1994
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exemption from duty is claimed will be used in
connection with the work of the Association.
6 Equipment and supplies imported by the Patients
Assistance League and Services (PALS) upon certificate
from PALS that the items in respect of which exemption
is claimed will be used in the work of the Society.
7 Diabetic equipment imported by the Bermuda Diabetic
Association upon certificate from the Association that
the items in respect of which exemption from duty is
claimed will be used in the work of the Association.
8 Pharmaceutical supplies for use in the Preventative
Dental Programme.
9 Renal dialysis equipment.
10 Food supplements.
E FOR SHIPPING
1 Vessels and 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 ordinarly 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 such case
remain in Bermuda longer than six months (or such
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FIFTH SCHEDULE — Continued
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 of this
Act; or
(d) which are class racing boats imported by or for
visiting yachtsmen who are not ordinarly 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).
2 Vessels and 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 which either:—
(a) are owned and operated by the Government; or
(b) the Director of Agriculture and Fisheries is satisfied
are to be used only for commercial fishing or
scientific research directly or for hire or reward for
commercial fishing or scientific research.
3 Sea buoys, beacons and lighting equipment for same,
batteries and ship's chains imported by a Government
Department for the purpose of marking navigational
channels.
4 Life boats, their equipment and crews' accoutrements;
life buoys, life jackets, life saving resuscitators, flares,
rockets, inflatable life rafts and apparatus for
making radio distress signals of a pattern approved by
the Director of Marine and Ports Services and which in
the opinion of the Collector of Customs are bona fide life
saving equipment specifically designed for ensuring the
safety of life at sea.
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5 Uniforms for officers of the Mercantile Marine, that is to
say the special dress of such officers indicating their
rank and profession, including the necessary badges,
FIFTH SCHEDULE — Continued
decorations, and ornaments thereto on proof to the
satisfaction of the Collector of Customs that such
uniforms are to be used by officers in ships trading
regularly between these Islands and places abroad.
6 Radios and radio telephones being transmitting and
receiving sets of a pattern approved by the
Telecommunications Officer intended to be installed and
operated in any vessel.
F APPARATUS AND MECHANICAL EQUIPMENT - certified by the
Director of Works and Engineering:
1 Apparatus and mechanical equipment, including parts,
to be used solely for the production of fresh water or for
the recycling of fresh water.
2 Plant and equipment for use in the separation,
treatment or disposal of waste; the collection or
utilization of heat derived from waste; the collection or
utilization of energy derived from waste heat.
3 Solar panels, photo-voltaic cells and component parts.
G FOR TOURISM - certified by the Director of Tourism:
1 Goods to be appropriated as prizes for sports and other
events under the auspices of the Department of Tourism.
2 Photographic goods and equipment brought into these
Islands under the auspices of the Department of
Tourism for work which publicizes Bermuda in other
countries, if the goods and equipment are subsequently
re-exported within a reasonable time.
3 Sails imported by or for visiting yachtsmen for
competing in races at or off these Islands under the
auspices of the Department of Tourism, on an
undertaking being given to the satisfaction of the
Collector of Customs that such goods will be exported.
4 Goods imported for use in connection with the holding of
a bona fide convention or conference (being a convention
or conference having delegates thereto from
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FIFTH SCHEDULE — Continued
outside these Islands and approved by the Director of
Tourism or the Collector of Customs), on an under-
taking being given to the Collector of Customs in such
form as he may approve that in the event of the sale
locally of any of the said goods the duty ordinarily
payable on like goods at the time of sale will duly be
paid.
H FOR MILITARY FORCES
1 Goods the property of Her Majesty imported into these
Islands for the use of any of Her Majesty's Forces, or any
branch or department of the Government of any of Her
Majesty's dominions, on satisfactory proof being
furnished to that effect on compliance by the appropriate
officer or officers with such regulations as may be made
by the Minister with respect to such importation.
2 Goods enclosed in one parcel, not exceeding $20 in value
addressed to a bona fide member of Her Majesty's Forces
(other than local forces) stationed in these Islands,
imported for his own personal use on compliance with
any regulations made by the Minister in respect to such
importations and on a written declaration being
furnished to the Collector of Customs that, in the event
of sale locally or disposal otherwise of any said articles,
the duty ordinarily payable on like articles at the time of
sale or disposal will be duly paid thereon.
3 Goods imported solely for their own use by persons to
whom the provisions of section 36(6) of the Revenue Act
1898, have been applied by notice published in the
Gazette, except any goods excluded under any such
notice.
4 Goods imported into these Islands by or under the
authority of the appropriate officer of Her Majesty's
Forces to be appropriated as prizes for competition by
members of Her Majesty's Forces at Royal Navy, Army or
Royal Air Force rifle meetings.
5 Gymnastics apparatus, sports equipment and goods
imported by or under the authority of the appropriate
CUSTOMS TARIFF AMENDMENT ACT 1994
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FIFTH SCHEDULE — Continued
officer of Her Majesty's Forces for use in games and
sports by members of Her Majesty's Forces.
6 Household effects of members of Her Majesty's Forces
arriving in these Islands on posting for duty therein, in
use by such persons prior to their arrival in these
Islands as aforesaid and imported by them on arrival or
within six months thereafter or within such longer
period as the Minister may allow, on bond being
furnished to the Collector of Customs that in the event of
sale or disposal locally of any of the said effects the duty
ordinarily payable on like goods at the time of sale or
disposal will duly be paid thereon.
7 Household effects of persons employed in a civilian
capacity in any of Her Majesty's Forces establishments
in these Islands arriving in these Islands on posting for
duty therein, in use by such persons prior to their
arrival in these Islands and imported by them on arrival
or within six months thereafter, or within such longer
period as the Minister may allow, on certificate furnished
to the Collector of Customs by the appropriate officer of
Her Majesty's Government in the United Kingdom, and
on bond being furnished to the Collector of Customs that
in the event of sale or disposal locally the duty ordinarily
payable on like goods at the time of sale or disposal will
duly be paid thereon.
8 Regimental plate, furniture, table linen, glass, china,
cutlery or band instruments the joint property of any
Regimental Mess or of the officers of any of Her Majesty's
Forces stationed in these Islands.
9 Uniforms, Naval, Military, Air Force or Civil, that is to
say, the special dress of the Navy, Military, Air Force or
Colonial Officers, or of Civil Officers of any of the
Governments of any of Her Majesty's dominions or of
any foreign state, indicating their rank and profession,
including the necessary arms, badges, decorations and
ornaments proper thereto imported by such persons for
their personal use.
I FOR DIPLOMATIC MISSIONS, INTERNATIONAL ORGANIZA-
TIONS AND THEIR PERSONNEL AND PUBLIC OFFICERS
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FIFTH SCHEDULE — Continued
1 Goods imported into or taken out of a bonded warehouse
in these islands by or for the use of the Governor, the
Senior British Naval Officer West Indies
on the Station, the Resident Naval Officer and intended
for use or consumption in their establishments or by
their families in these Islands.
2 Consumable goods, imported into or taken out of bonded
warehouse in these Islands by or for the use of a person
performing the functions of the office of Governor by
virtue of Section 18 or Section 19 of the Constitution for
use by him during the period that he is performing those
functions provided that any such goods which are not
expended at the time he ceases to perform those
functions shall be dutiable at the rate of duty then
applicable.
3 Goods, the property of the Government of any of Her
Majesty's dominions or of the Government of any foreign
state, imported into these Islands for use at or in
connection with any establishment or institution in
these Islands maintained by such Government solely for
scientific purposes, on proof to the satisfaction of the
Collector of Customs that such goods have been so
imported.
4 Household effects, to a maximum assessed value of
$5,000; of public officers or of officers of any civil branch
or department of the Government of any of Her Majesty's
dominions outside these Islands or of any foreign state,
on first appointment or transfer to these Islands from
elsewhere, in use by such officers prior to their arrival in
these Islands and imported by them on first arrival in
these Islands or within six months thereafter.
In this item "public officer" has the same meaning as in
Section 102(1) of the Constitution save that it shall
include the Chief Justice and any Puisne Judge of the
Supreme Court and shall also include teachers in aided
schools within the meaning of the Education Act 1954
and the Chief Executive Officer and the instructional
staff of the Bermuda College.
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FIFTH SCHEDULE — Continued
5 Supplies imported into these Islands for the use of the
Consulate of any foreign country into which similar
supplies for the use of Her Majesty's Consulates are
admitted free of import duties.
6 Supplies imported into these Islands for the use of the
Honorary Consul of any foreign country to the
satisfaction of the Collector of Customs that such
supplies (being flags, stationery, seals of office, official
correspondence, passports and similar items) are for
official use only, and on certificate by the Deputy
Governor, that similar supplies for the use of Her
Majesty's consular representatives are admitted duty
free in such foreign country.
7 United Nations Special Fund and Commonwealth Fund
for Technical Co-operation:
(a) equipment and supplies certified by the Secretary to
the Cabinet as having been imported in connection
with a project arranged with one of those Funds;
and
(b) household effects of foreign officers of one of those
Funds assigned by the Fund to such a project.
J FOR THE MOVEMENT OF PERSONS
1 Baggage consisting of the wearing apparel and personal
effects of a passenger, including articles for personal use
of such passenger whilst travelling and alcoholic
beverages not exceeding 1 litre of spirits and 1litre of
wine and tobacco not exceeding 0.5 kg of tobacco, fifty
cigars and two hundred cigarettes.
2 Goods to the aggregate value of $200.00 belonging to a
passenger ordinarily resident in these Islands which
accompany that passenger and have been acquired by
him in a country or countries visited by him for his
personal or household use or as souvenirs or gifts, but
not bought on commission or as an accommodation for
any other person or for sale as commercial samples, to
the satisfaction of the Collector of Customs;
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FIFTH SCHEDULE — Continued
Provided the passenger in question—
(a) shall not be entitled to the exemption granted in this
sub-paragraph in respect of alcoholic beverages or
tobacco in excess of the quantities specified in sub-
paragraph 1.
(b) must have been outside of these Islands for a period
in excess of 72 hours.
3 Property belonging to and accompanying a non-resident
on a temporary visit to these Islands intended for his
personal use for purposes directly connected with his
visit but not for sale or disposal to any person in these
Islands: provided that any such property shall be taken
out of these Islands within six months.
4 Bona fide baggage entering these Islands within ninety
days before or after the arrival of passengers at the
discretion of the Collector of Customs, or entering these
Islands at any time before or after the arrival of
passengers, at the discretion of the Minister.
5 Property belonging to and accompanying a member of
crew of a ship or aircraft temporarily within the
territorial waters or airspace of these Islands, which
property the Collector of Customs is satisfied, is landed
for the personal use of such member [for the amusement
or recreation] provided that any such property is
returned to the ship or aircraft before its departure from
these Islands.
6 Goods to the aggregate value of $30 imported by and
accompanying a person not ordinarily resident in these
Islands ("a visitor") and intended as a gift for another
person and not for sale.
Provided that:
(a) a visitor shall not be entitled to the exemption
granted in this sub-paragraph in respect of alcoholic
beverages or tobacco in excess of the quantities
specified in sub-paragraph 1; and
CUSTOMS TARIFF AMENDMENT ACT 1994
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(b) a visitor may only claim the allowance once in every
31 days.
FIFTH SCHEDULE — Continued
K FOR OTHER APPROVED PURPOSES
1 Any documents or exhibits, or stenographic,
transcription or audio-visual equipment, or any other
equipment, whether similar to the foregoing or not, being
documents, exhibits, or equipment which the Collector
of Customs is satisfied are necessary for or
incidental to, and will be used exclusively in, the
conduct of particular arbitration proceedings in
Bermuda or of any appeal or other court proceedings in
Bermuda in relation to any such arbitration hearings;
but subject to any conditions or requirements that the
Collector of Customs may think fit to impose for the
protection of the Revenue.
2 Cinematograph films or photographic films exposed and
sent abroad to be developed and returned to these
Islands.
3 Cinematograph projectors imported for use of bona fide
cultural organizations, subject to such projectors being
exported within ninety days (or such longer period as the
Minister may approve).
4 Cinematography films or film strips, and equipment to
be used therewith, imported by and for the use of
religious or charitable organizations as defined in the
Charities Act 1978, on deposit being made to the
satisfaction of the Collector of Customs that such films
strips or equipment will be exported within 31 days (or
such longer period as the Minister may approve),
following the importation thereof.
5 Plans, blueprints and sheet music.
6 Containers of a permanent character specially designed
to facilitate the carriage of goods by one or more means
of transport without intermediate reloading, having an
internal volume of not less than one cubic metre, where
such containers are exported within six months from the
date of import.
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7 Cooperage stock, consisting of staves, heads, hoops and
lining strips.
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8 Costumes and theatrical apparatus imported for use by
a bona fide musical or dramatic society or for charitable
purposes recognized as such by the Collector of
Customs, or belonging to any person engaged by a hotel,
restaurant or guest house, on bond being furnished or a
deposit made to the satisfaction of the Collector of
Customs that such goods will be exported within six
months (or such longer period as the Minister may
approve).
9 Educational material (including audio-visual aids and
equipment) from the International Labour Organization
consigned to a registered trade union.
10 Electric cable and electric machinery and apparatus
imported into these Islands by any company or persons
under contract with Her Majesty's Government with the
view to establishing and maintaining telegraphic
communication with places beyond the seas.
11 Electric generating and waste heat recovery equipment
and parts imported by Bermuda Electric Light Company
Ltd.
12 Equipment and tools imported for the sole use of
technicians, not ordinarily resident in these Islands,
arriving in these Islands for specific jobs, on deposit
being made to the satisfaction of the Collector of
Customs that such equipment and tools will be exported
upon completion of the relevant contract.
13 Gem stones, if exported to the supplier within 14 days
from the day of importation.
14 Goods imported by the Corporation of Hamilton or
Corporation of St George's for the purpose of
establishing or maintaining a sewage system.
15 Goods imported by the Bermuda Maritime Museum
Association in accordance with section 8 of the Bermuda
Maritime Museum Act 1978.
16 Goods imported by the Bermuda National Trust for
display in a museum of the Trust or in a historical house
owned and operated by the Trust and open to the public.
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17 Goods imported by the Bermuda Underwater
Exploration Institute in accordance with Section 7 of the
Bermuda Underwater Exploration Act 1992.
18 Goods imported with the consent of and under
conditions laid down by the Collector of Customs for the
purpose of being displayed at exhibitions or being offered
for sale at auctions, on a bond being provided to the
Collector of Customs in such form as he may approve to
ensure that, in the event of such goods being sold, lost
or otherwise disposed of locally, the duty ordinarily
payable on similar goods at the time of sale, loss or other
disposal will be paid.
19 Information material consisting of films, tapes or
documents imported by a Government Department.
20 Instruments, apparatus, machinery and materials
imported by Cable and Wireless Ltd, which are required
for renewal, repair, extension, maintenance or operation
of the station operated by that company under the Cable
and Wireless (West Indies) Ltd., Licence Act 1963, and of
outstations directly connected to and operated as an
extension of the telecommunication services of that
station, and including instruments and apparatus
leased by that company for the purpose of the operation
of the station and any outstations.
21 Matrices for printing purposes, if made of non-metallic
material and illustrations thereof.
22 Medals, cups, and similar articles which are shown to
the satisfaction of the Collector of Customs either—
(a) to have been awarded abroad to any person for
distinction in art, literature, science or sport, or for
public service, or otherwise in recognition of
meritorious achievement or conduct, and to be
imported by or on behalf of that person; or
(b) to be imported for award to any person for one of the
above reasons.
23 Items of equipment, furnishings or supplies for the
Meals on Wheels Society of Bermuda (including items
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for equipping, furnishing or maintaining the Society's
office, kitchen or storeroom), upon a certificate from the
Secretary of the Society that the items in question are
exclusively and reasonably needed in, or for facilitating,
the carrying out of the work of the Society.
24 Musical instruments and orchestral apparatus belonging
to any person engaged to take part in any concert,
recital or other musical performance or music teaching
contract, on an undertaking being given or deposit
made to the satisfaction of the Collector of Customs that
the instruments or apparatus will be exported upon
completion of the event or contract in question.
25 Paintings and photographs delivered to the Bermuda
Society of Arts for exhibition by the Society and for sale
through the medium of the Society.
26 Artwork delivered to a registered charitable organization
or the Government for public exhibition.
27 Paintings and photographs or reproductions thereof
(other than those referred to in sub-paragraph 26)
except such as portray scenes or events in Bermuda
made or executed subsequent to the year 1900 and
excepting advertising material.
28 Personal effects of inhabitants of these Islands dying
abroad and not intended for sale.
29 Poppies and forget-me-nots, artificial , imported for sale
under the auspices of the Bermuda War Veterans
Association.
30 Plant and machinery imported by a contractor to be
used exclusively for the purpose of performance of a
Government contract, being a contract in respect of
which an order for exemption from import duty is made
by the Minister and approved by both Houses of the
Legislature.
31 Telecommunications equipment, that is to say
transmitters, receivers and specialized antennae, but
excluding parts thereof or for repairs thereto, of a
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pattern approved by the Telecommunications Officer,
imported by and for the use of radio amateurs licensed
under Section 9 of the Telecommunications Act 1986,
on bond being furnished to the Collector of Customs that
in the event of sale or disposal of such equipment to a
person other than a licenced radio amateur, treble the
duty ordinarily payable at the time of sale or disposal
shall be paid thereon.
32 Notwithstanding anything in Section 4 of the Biological
Station Act, 1927, scientific apparatus and supplies
which in the opinion of the Collector of Customs are
imported for use in connection with the operation and
maintenance of the Bermuda Biological Station.
33 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 Society's Aquarium Museum and Zoo.
34 Scientific apparatus and goods which in the opinion of
the Collector of Customs are imported into these Islands
for scientific or demonstration purposes only and not for
use otherwise or for sale, and which are to be
subsequently exported.
35 Sculpture, monumental, including metal plaques to be
used as memorials or to be affixed thereto.
36 Sculpture imported by the Bermuda Society of Arts for
exhibition and sale.
37 Sound recordings not imported in quantity for general
sale or entertainment being average message tapes,
video tapes, discs or other similar articles which have
been privately recorded with a message from person to
person as a substitute for the written word, and not for
resale, reproduction or rent, subject to the satisfaction of
the Collector of Customs.
38 Specimens of natural history (excluding specimens
intended for resale).
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39 Uniforms and equipment imported by any of the
following associations or organizations, namely, St.
John's Ambulance Brigade, Boy Scouts, Sea Cadets, Sea
Scouts, Wolf Cubs, Girl Guides and Brownies, The Life
Saving Guards, The Life Saving Sunbeams, The Life
Saving Scouts, The Life Saving Chums, and similar
organizations, upon the production of a certificate signed
by a commissioner or other officer in charge of the
association or organization, to the effect that the articles
in respect of which exemption is claimed are bona fide
articles of uniform or equipment for the association or
organization.
40 Bonds, bills of exchange, promissory notes, drafts and
all similar documents unsigned or signed, which the
Collector of Customs is satisfied are partially completed,
imported for completion and are to be re-exported
(excluding unused stationery).
41 Samples of goods imported into these Islands if the
Collector of Customs is satisfied that such samples are
of negligible value and are not to be sold or otherwise
disposed of in the way of trade. In determining whether
samples are of negligible value the Collector of Customs
may consider the value of the individual sample or the
aggregate value of all the samples in one consignment.
For the purposes of this paragraph:
(a) the values of consignments sent by a consignor to
different consignees shall not be aggregated even
though the consignments are imported at the same
time;
(b) the Collector of Customs may require that samples
shall be made useless as merchandise by marking,
tearing, perforation or other treatment, but not,
however, so as to destroy their usefulness as
samples.
