Customs Tariff Amendment Act 2001

Link to law: http://www.bermudalaws.bm/Laws/Annual%20Laws/2001/Acts/Customs%20Tariff%20Amendment%20Act%202001.pdf

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Customs Tariff Amendment Act 2001
CUSTOMS TARIFF AMENDMENT ACT 2001

1

BERMUDA
2001 : 3

CUSTOMS TARIFF AMENDMENT ACT 2001

[Date of Assent 19 March 2001]

[Operative Date 16 February 2001]

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 and commencement
1 This Act may be cited as the Customs Tariff Amendment Act
2001 and is deemed to come into operation on the commencement date.

Interpretation
2 In this Act

"the commencement date" means 16 February 2001;

"the principal Act" means the Customs Tariff Act 1970.

First Schedule to principal Act amended
3 The First Schedule to the principal Act is amended

(a) by deleting the rates of duty imposed by the principal
Act on goods to which the tariff codes set out in column
1 of Part 1 of the Schedule apply (which rates are set out
in column 2 of that Part) and substituting for those rates
the rates set out in column 3 of that Part.

CUSTOMS TARIFF AMENDMENT ACT 2001AMENDMENT BILL

2

(b) in respect of the Bermuda Nomenclature, in the manner
set out in Part 2 of the Schedule.

Fifth Schedule to principal Act amended
4 The Fifth Schedule to the principal Act is amended

(a) by deleting the item "Taxis fitted with ramps for invalid
chairs" (CPC 4159) from the table of end-use relief; and

(b) by deleting the item "TeleBermuda International Ltd."
(CPC 4167) from the table of end-use relief and
substituting the following item

"Description Telecommunications equipment

CPC 4167

Duty Rate 0%

Authorised
Beneficiary

TeleBermuda International Ltd.,
Atlantica Network (Bermuda) Ltd.
and Globenet Communications
Ltd.

Scope of Relief
(Applicable
Commodities)

Telecommunications equipment,
apparatus and machinery

Conditions/Re-
strictions

All telecommunications
equipment, apparatus and
machinery required for use by
TeleBermuda International Ltd.
("the Company") and its affiliates,
Atlantica Network (Bermuda) Ltd.
and GlobeNet Communications
Ltd. ("its affiliates") in the renewal,
provision, operation, repair or
extension of the Company's or of
any of its affiliates'
telecommunications installations,
subject to the following proviso -

CUSTOMS TARIFF AMENDMENT ACT 2001

3

no exemption is granted in
the case of any item to be
installed on premises not
owned by the Company
or any of its affiliates
(unless a waiver is
granted by the Minister of
Finance in consultation
with the Minister
responsible for
telecommunications).

Specific
Controls/Direc-
tions".

SCHEDULE I

(section 3)

Part 1

Amendments to rates of duty

Column 1

(Tariff Code)

Column 2

(Old rate of duty)

Column 3

(New rate of duty)

0501.00 to 0504.00 (inclusive) 5.00% 22.25%

0505.10 5.00% 22.25%

0505.90 5.00% 22.25%

0506.10 5.00% 22.25%

0506.90 5.00% 22.25%

0507.10 5.00% 22.25%

0507.90 5.00% 22.25%

0508.00 to 0510.00 (inclusive) 5.00% 22.25%

0511.91 5.00% 22.25%

0511.99 5.00% 22.25%

0601.10 0.00% 5.00%

0601.20 0.00% 5.00%

0701.10 5.00% 0.00%

CUSTOMS TARIFF AMENDMENT ACT 2001AMENDMENT BILL

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1401.00 to 1403.00 (inclusive) 5.00% 22.25%

1404.10 5.00% 22.25%

1404.20 5.00% 22.25%

1404.90 5.00% 22.25%

2203.00 $0.86 $0.90

2204.10 to 2204.30 (inclusive) $2.50 $2.63

2205.00 $2.50 $2.63

2206.00 $1.22 $1.28

2207.10 $23.00 $24.15

2207.20 $23.00 $24.15

2208.20 to 2208.70 (inclusive) $23.00 $24.15

2208.90 $23.00 $24.15

2401.00 $0.22 $0.29

2402.10 22.25% 33.50%

2402.20 $0.10 $0.13

2709.00 $0.54 $0.57

2710.11 $0.54 $0.57

2710.191 $0.15 $0.17

2710.192 $0.34 $0.37

2710.193 $0.34 $0.37

2710.194 $0.23 $0.25

4101.00 0.00% 22.25%

4102.00 to 4106.00 (inclusive) 0.00% 22.25%

4107.10 0.00% 22.25%

4107.90 0.00% 22.25%

4112.00 to 4115.00 (inclusive) 0.00% 22.25%

4201.00 6.50% 22.25%

4204.00 6.50% 22.25%

4205.00 6.50% 22.25%

4206.00 6.50% 22.25%

CUSTOMS TARIFF AMENDMENT ACT 2001

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4818.402 10.00% 0.00%

4823.901 0.00% 6.50%

5001.00 to 5007.00 (inclusive) 8.50% 6.50%

5101.00 to 5113.00 (inclusive) 8.50% 6.50%

5201.00 to 5212.00 (inclusive) 8.50% 6.50%

5301.00 to 5311.00 (inclusive) 8.50% 6.50%

5401.00 to 5408.00 (inclusive) 22.25% 6.50%

5501.00 to 5516.00 (inclusive) 22.25% 6.50%

5601.102 10.00% 0.00%

6309.00 10.00% 6.50%

6812.50 10.00% 6.50%

9103 to 9112.00 (inclusive) 10.00% 22.25%

9114.00 10.00% 22.25%

Part 2

Amendments to the Bermuda Nomenclature

1 Chapter 3 is amended 

(a) by deleting heading 03.02, all its subheadings, the
corresponding descriptions, units for duty, units of
classification and rates of duty, and substituting the
following

"Heading Tariff
code

Description Unit
for
duty

Unit of
classi-
fication

Rate of
duty

03.02 0302.00 Fish, fresh
or chilled
excluding
fish fillets
and other
fish meat
of heading
3.04

Value 1.kg 5.00%";

(b) by deleting heading 03.03, all its subheadings, the
corresponding descriptions, units for duty, units of
classification and rates of duty, and substituting the
following

CUSTOMS TARIFF AMENDMENT ACT 2001AMENDMENT BILL

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"Heading Tariff
code

Description Unit
for
duty

Unit of
classi-
fication

Rate of
duty

03.03 0303.00 Fish
frozen,
excluding
fish fillets
and other
fish meat
of heading
03.04

Value 1.kg 5.00%";

and

(c) in heading 03.04, by deleting all its subheadings, the
corresponding descriptions, units for duty, units of
classification and rates of duty, and substituting the
following

"Tariff
code

Description Unit
for
duty

Unit of
classification

Rate of
duty

0304.10 -Fresh or
chilled

Value 1.kg 5.00%

0304.20 -Frozen
fillets

Value 1. kg 5.00%

0304.90 -Other Value 1.kg 5.00%";

2 Chapter 7 is amended

(a) in heading 07.01, by deleting all its subheadings, the
corresponding descriptions, units for duty, units of
classification and rates of duty, and substituting the
following

"Tariff
code

Description Unit
for
duty

Unit of
classification

Rate of
duty

0701.10 -Seed Value 1.kg 0.00%

0701.90 -Other Value 1.kg 5.00%";

(b) by deleting heading 07.02, all its subheadings, the
corresponding descriptions, units for duty, units of
classification and rates of duty, and substituting the
following

"Heading Tariff
code

Description Unit
for
duty

Unit of
classi-
fication

Rate of
duty

CUSTOMS TARIFF AMENDMENT ACT 2001

7

07.02 0702.00 Tomatoes,
fresh or
chilled

Value 1.kg 5.00%";

(c) in heading 07.03, by deleting all its subheadings, the
corresponding descriptions, units for duty, units of
classification and rates of duty, and substituting the
following 

"Tariff
code

Description Unit
for
duty

Unit of
classification

Rate of
duty

0703.10 -Onions and
shallots

Value 1.kg 5.00%

0703.20 -Garlic Value 1.kg 5.00%

0703.90 -Leeks and
other
alliaceous
vegetables

Value 1.kg 5.00%";

(d) in heading 07.04, by deleting all its subheadings, the
corresponding descriptions, units for duty, units of
classification and rates of duty, and substituting the
following

"Tariff
code

Description Unit
for
duty

Unit of
classification

Rate of
duty

0704.10 -Cauliflowers
and headed
broccoli

Value 1.kg 5.00%

0704.20 -Brussels
sprouts

Value 1.kg 5.00%

0704.90 -Other Value 1.kg 5.00%";

(e) in heading 07.05, by deleting all its subheadings, the
corresponding descriptions, units for duty, units of
classification and rates of duty, and substituting the
following

"Tariff
code

Description Unit
for
duty

Unit of
classification

Rate of
duty

0705.11 -Cabbage
lettuce (head
lettuce)

Value 1.kg 5.00%

0705.19 -Other Value 1.kg 5.00%

CUSTOMS TARIFF AMENDMENT ACT 2001AMENDMENT BILL

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0705.21 -Witloof
chicory

Value 1. kg 5.00%

0705.29 -Other Value 1.kg 5.00%";

and

(f) in heading 07.09, by deleting all its subheadings, the
corresponding descriptions, units for duty, units of
classification and rates of duty, and substituting the
following

"Tariff
code

Description Unit
for
duty

Unit of
classification

Rate of
duty

0709.10 -Globe
artichokes

Value 1.kg 5.00%

0709.20 -Asparagus Value 1.kg 5.00%

0709.30 -Aubergines Value 1.kg 5.00%

0709.40 -Celery other
than celeriac

Value 1.kg 5.00%

0709.51 -Mushrooms Value 1.kg 5.00%

0709.52 -Truffles Value 1.kg 5.00%

0709.60 -Fruits of the
genus
capsicum or
the genus
pimenta

Value 1.kg 5.00%

0709.70 -Spinach,
New Zealand
spinach and
oranche
spinach
(garden
spinach)

Value 1. kg 5.00%

0709.90 -Other Value 1.kg 5.00%";

3 Chapter 20 is amended in heading 20.05 

(a) by deleting tariff code "2005.00";

(b) by deleting tariff code "2005.08" and substituting
"2005.80"; and

(c) in tariff code 2005.90, by inserting

(i) "value" for unit of classification;

(ii) "1.kg" for unit for classification; and

(iii) "5%" for rate of duty .

CUSTOMS TARIFF AMENDMENT ACT 2001

9

4 Chapter 25 is amended by deleting heading 25.23, all its
subheadings, the corresponding descriptions, units for duty, units of
classification and rates of duty, and substituting the following 

"Heading Tariff
code

Description Unit
for
duty

Unit of
classifi-
cation

Rate of
duty

25.23 2523.00 Portland
cement,
alluminous
cement, slag
cement,

Value 1.kg 5.00%";

supersulphate
cement and
similar
hydraulic
cements,
whether or
not coloured
or in the form
of clinkers

5 Chapter 27 is amended in heading 27.10 by deleting tariff code
"2710.00".

6 Chapter 40 is amended in heading 40.08 by deleting tariff code
"4008.00" and substituting "4008.10".

7 Chapter 49 is amended 

(a) in note 6, by deleting "heading 49.03" and substituting
"subheading 4903.001";

(b) by inserting the following note after note 6 

"7. For the purposes of subheading 4903.002, the
expression "children's workbooks" means books
for children in which exercises are set for
children to complete.";

(c) in heading 49.03, by deleting 

(i) tariff code "4903.00"; and

(ii) the corresponding unit for duty, unit of
classification and rate of duty; and

(d) by inserting the following new subheadings of heading
49.03

CUSTOMS TARIFF AMENDMENT ACT 2001AMENDMENT BILL

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"Tariff
code

Description Unit
for
duty

Unit of
classification

Rate of
duty

4903.001 ---Children's
picture,
drawing or
colouring
books

Value 1.kg 22.25%

4903.002 --- Children's
workbooks for
writing or
other
exercises

Value 1.kg 0.00%

8 Chapter 90 is amended in heading 90.02 by deleting

(a) tariff code "9002.00"; and

(b) the corresponding unit for duty, unit of classification
and rate of duty .

9 Chapter 95 is amended 

(a) in heading 95.06 

(i) by deleting tariff code "9506.00" and
substituting "9506.10"; and

(ii) by inserting tariff code "9506.20" in respect of
goods described as "-water-skis, surf-boards,
sailboards and other water-sports equipment";
and

(b) by inserting the following new subheadings of heading
95.06

"Tariff
code

Description Unit
for
Duty

Unit of
Classification

Rate of
duty

9506.91 --Articles
and
equipment
for general
physical
exercise,
gymnastics
or athletics

Value 1.kg 22.25%

9506.99 --Other Value 1. kg 22.25%"

(c) in heading 95.O7 by deleting tariff code "9507.70" and
substituting "9507.00"; and

CUSTOMS TARIFF AMENDMENT ACT 2001

11

(d) in heading 95.08 by deleting tariff code "9507.80" and
substituting "9508.00".

10 Chapter 97 is amended in heading 97.04 by deleting tariff code
"9703.04" and substituting "9704.00"

11 The following new section is inserted after section XXI

"Section XXII

OTHER SPECIAL CLASSIFICATION PROVISIONS

Chapter 98

Used personal effects of returning residents and immigrants

Notes.
1. This chapter does not cover worn clothing (heading

63.09).

2. In this chapter 

"used personal effects" means used clothing, shoes
and accessories thereof belonging to the
importer which are imported for their personal
use and not intended for any other person or for
resale;

"returning resident" means a person who having
resided overseas for a period of time for the
purpose of employment, medical treatment or
study returns to reside in Bermuda.

"Heading Tariff
code

Description Unit
for
duty

Unit of
classification

Rate of
duty

98.01 Used
personal
effects

9801.001 -Used
personal
effects
imported by
returning
residents

Value 1. kg 0.00%

CUSTOMS TARIFF AMENDMENT ACT 2001AMENDMENT BILL

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9801.002 -Used
personal
effects
imported by
persons
immigrating
to Bermuda

Value 1. kg 0.00%".