Customs Tariff Amendment Act 2004
CUSTOMS TARIFF AMENDMENT ACT 2004
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BERMUDA
2004 : 2
CUSTOMS TARIFF AMENDMENT ACT 2004
[Date of Assent: 17 March 2004]
[Operative Date: 20 February 2004]
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
2004.
Interpretation
2 In this Act —
"commencement date" means 20 February 2004;
"principal Act" means the Customs Tariff Act 1970.
Amends section 2 of principal Act
3 Section 2 of the principal Act is amended —
(a) in subsection (2), by deleting the words ", by aircraft,";
and
(b) by inserting next after subsection (2) the following new
subsection —
"(3) Where a person (whether ordinarily resident in
Bermuda or not) imports tobacco products, beverages
CUSTOMS TARIFF AMENDMENT ACT 2004
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and spirits for personal use, there shall be imposed
thereon duty at the rate specified in the First Schedule
with respect to such goods.".
Amends section 5A of principal Act
4 Section 5A of the principal Act is amended in subsection
5A(1)(d), by deleting the proviso to that section and substituting the
following proviso
"Provided that, such passenger is not entitled to the
allowance in this paragraph in respect of alcoholic beverages
or tobacco in excess of the allowance specified in paragraphs
(b) and (c).".
Amends First Schedule to principal Act
5 (1) The First Schedule to the principal Act is amended in
Chapter 24 in respect of Tariff Code 2402.20, by deleting "$0.13" from
the column headed "Rate of Duty" and substituting "$0.155".
(2) The First Schedule to the principal Act is amended in
Chapter 73
(a) by deleting from item 73.08 the words "7308.00",
"value", "1.kg" and "22.25%"; and
(b) by inserting next after item 73.08 in the appropriate
columns the following tariff codes, descriptions, units for
duty and rates of duty —
"Tariff
code
Description Unit for
duty
Unit of
classification
Rate of
duty
7308.10 Bridges and
bridge
sections
value 1.kg 22.25%
7308.20 Towers and
lattice masts
value 1.kg 22.25%
7308.30 Doors,
windows and
their frames
and
thresholds for
doors
value 1.kg 10.00%
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7308.40 Equipment for
scaffolding,
shuttering,
propping and
pit propping
value 1.kg 22.25%
Other:
7308.901 Exterior
shutters
value 1.kg 10.00%
7308.909 Other value 1.kg 22.25%.".
Amends Fifth Schedule to principal Act
6 The Fifth Schedule to the principal Act is amended in item CPC
4167 (telecommunications equipment) by deleting the provision relating
to the authorised beneficiary and conditions/restrictions and
substituting the following
Authorised Beneficiary TeleBermuda International Ltd. and
Brasil Telecom Subsea Cable Systems
(Bermuda) Ltd.
Conditions/
Restrictions
All telecommunications equipment,
apparatus and machinery required
for use by TeleBermuda International
Ltd. or Brasil Telecom Subsea Cable
Systems (Bermuda) Ltd. in the
renewal, provision, operation, repair
or extension of their tele-
communications installations,
subject to the following proviso —
No exemption is granted in the case
of any item to be installed on
premises not owned by TeleBermuda
International Ltd. or Brasil Telecom
Subsea Cable Systems (Bermuda)
Ltd. (unless a waiver is granted by
the Minister of Finance in
consultation with the Minister
responsible for
telecommunications).".
Commencement
7 This Act is deemed to have come into operation on the
commencement date.
CUSTOMS TARIFF AMENDMENT ACT 2004
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