Customs Tariff Amendment Act 1999
CUSTOMS TARIFF AMENDMENT ACT 1999

1

BERMUDA
1999 : 2

CUSTOMS TARIFF AMENDMENT ACT 1999

[Date of Assent 23 March 1999]

[Operative Date 19 February 1999]

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:

Citation
1 This Act which amends the Customs Tariff Act 1970 (hereinafter
referred to as "the principal Act") may be cited as the Customs Tariff
Amendment Act 1999.

Interpretation
2 In this Act "the commencement date" means 19 February 1999.

Amends First Schedule to principal Act
3 The First Schedule to the principal Act is amended—

(a) in SECTION SIX—

(i) in item 32.0000, in the second column by
inserting next after the word "matter" the words

CUSTOMS TARIFF AMENDMENT ACT 1999

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"(not elsewhere specified)", and by deleting the
words "paints and varnishes";

(ii) in item 32.1250, in the second column, by
deleting all the words beginning with "Resins"
and ending with "varnishes" and substituting
the following—

"Resins and chemicals of a kind used for the
manufacturing of paints and varnishes (in bulk,
not put up for retail sale)";

(iii) by inserting next after item 37.0000 in the
appropriate columns the following new items—

"37.0025 Graphic arts
film and graphic
arts proofing
material value 15.00%

37.0035 Printing plates,
whether
aluminium,
polyester or
paper value 15.00%";

and

(iv) by inserting next after item 38.0000 in the
appropriate columns the following new item—

"38.0100 Printing
dampening
equipment
solution, graphic
arts
photographic
chemistry fixers
and developers,
plate finisher
and developer,
blanket and
roller wash, and
other chemicals
used exclusively
by the printing
industry value 15.00%";

CUSTOMS TARIFF AMENDMENT ACT 1999

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(b) in SECTION SEVEN, by inserting next after item
39.0000 in the appropriate columns the following new
item—

"39.0100 Commercial
bindery supplies value 15.00%";

(c) in SECTION NINE—

(i) in item 44.0300, by deleting the words "(i.e.
lumber)";

(ii) by inserting next after item 44.0300 in the
appropriate columns the following new items—

"44.0700 Wood sawn or
chipped
lengthwise, sliced
or peeled,
whether or not
planed, sanded
or finger-jointed,
of a thickness
exceeding 6 mm value 5.00%;

44.0900 Wood (including
strips and friezes
for parquet
flooring, not
assembled)
continuously
shaped (tongued,
grooved, rebated,
chamfered,
v-jointed, beaded,
moulded,
rounded or the
like) along any of
its edges or faces,
whether or not
planed, sanded
or finger-jointed

value 10.00%";
and

(iii) by inserting next after item 44.1200 in the
appropriate columns the following new item—

CUSTOMS TARIFF AMENDMENT ACT 1999

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"44.1400 Wooden frames
for paintings,
photographs,
mirrors or
similar objects value 22.25%";

(d) in SECTION TEN, by inserting next after item 49.0000 in
the appropriate columns the following new item—

"49.0100 Printed annual
reports of
business entities
resident in
Bermuda value 15.00%";

(e) in SECTION SIXTEEN, in item 84.4300, in the second
column by inserting next after the word "machinery" the
words "and parts";

(f) in SECTION SEVENTEEN—

(i) in item 87.0305, in the second column by
deleting all the words beginning with
"Passenger" and ending with "persons" and
substituting the words "Specialized equipment
designed to permit handicapped persons to be
transported by, or to operate, motor vehicles";

(ii) in item 89.0200 in the second column, by
deleting all the words beginning with
"commercial diving" and ending with "fishing"
and substituting the words "or commercial
diving"; and

(iii) by inserting next after item 89.1000 in the
appropriate columns the following new item—

"89.1500 Electric motors
for vessels value 0%"; and

(g) in SECTION TWENTY, in item 96.0050, in the second
column by deleting the figure "$20" wherever it appears
and substituting therefor in each case the figure "$30".

CUSTOMS TARIFF AMENDMENT ACT 1999

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Amends Fifth Schedule to principal Act
4 The Fifth Schedule to the principal Act is amended in section K,
by deleting item 20 and substituting, in the appropriate columns the
following—

"Cable and Wireless
Bermuda Ltd.

All telecommunications equipment,
apparatus and machinery required for
use by Cable and Wireless Bermuda
Ltd. (the Company) in the renewal,
provision, operation, repair or
extension of the Company's
telecommunications installations,
subject to the following provisos:

(a) no exemption is granted in the
case of any item to be installed on
premises not owned by the
Company unless a waiver is
granted by the Minister of Finance
in consultation with the Minister
responsible for Telecommunica-
tions;

(b) no article imported and exempted
from duty shall be sold or
otherwise disposed of in Bermuda
unless the duty shall first have
been paid.".

Commencement
5 This Act is deemed to have come into operation on the
commencement date.