Customs Tariff Amendment Act 2005
CUSTOMS TARIFF AMENDMENT ACT 2005
1
BERMUDA
2005 : 4
CUSTOMS TARIFF AMENDMENT ACT 2005
Date of Assent: 21 March 2005
Operative Date: 1 April 2005
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, which amends the Customs Tariff Act 1970 (the
“principal Act”), may be cited as the Customs Tariff Amendment Act
2005.
Amends First Schedule to principal Act
2 (1) The First Schedule to the principal Act is amended in
Chapter 6—
(a) in respect of tariff code 0604.10, by deleting "33.50%"
from the column headed "Rate of Duty" and substituting
"22.25%";
CUSTOMS TARIFF AMENDMENT ACT 2005
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(b) in respect of tariff code 0604.91, by deleting "33.50%"
from the column headed "Rate of Duty" and substituting
"22.25%".
(2) The First Schedule to the principal Act is amended in
Chapter 87, by deleting the tariff codes, descriptions, units for duty,
units of classification and rates of duty for tariff codes 8703.10 to
8703.909 inclusive and substituting the following—
“87.03 Motor cars and other motor vehicles principally
designed for the transport of persons (other than
those under heading 87.02), including station
wagons and racing cars
"Tariff code Description Unit for
duty
Unit of
classification
Rate of
duty
8703.10 - Vehicles specially
designed for
travelling on snow,
golf cars and
similar vehicles value 1.u 33.50%
- Other vehicles
with spark-ignition
internal
combustion
reciprocating
piston engine
-- Of a cylinder
capacity not
exceeding 1,000cc:
8703.211 --- Vehicles
registered as
hearses with the
Transport Control
Department
value 1.u 33.50%
8703.212 --- Vehicles
registered as taxis
with the Transport
Control
Department
value 1.u 10.00%
8703.213 --- Racing cars value 1.u 33.50%
8703.219 --- Other value 1.u 75.00% on
first
$12,000;
150% on
value in
excess of
$12,000
-- Of a cylinder
capacity exceeding
1,000 cc but not
exceeding 1,500
cc:
CUSTOMS TARIFF AMENDMENT ACT 2005
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8703.221 --- Vehicles
registered as
hearses with the
Transport Control
Department
value 1.u 33.50%
8703.222 --- Vehicles
registered as taxis
with the Transport
Control
Department
value 1.u 10.00%
8703.223 --- Racing cars value 1.u 33.50%
8703.229 --- Other value 1.u 75.00% on
first
$12,000;
150% on
value in
excess of
$12,000
-- Of a cylinder
capacity exceeding
1,500 cc but not
exceeding 3,000
cc:
8703.231 --- Vehicles
registered as
hearses with the
Transport Control
Department
value 1.u 33.50%
8703.232 --- Vehicles
registered as taxis
with the Transport
Control
Department
value 1.u 10.00%
8703.233 --- Racing cars value 1.u 33.50%
8703.239 --- Other value 1.u 75.00% on
first
$12,000;
150% on
value in
excess of
$12,000
-- Of a cylinder
capacity exceeding
3,000 cc:
8703.241 --- Vehicles
registered as
hearses with the
Transport Control
Department
value 1.u 33.50%
8703.242 --- Vehicles
registered as taxis
with the Transport
Control
Department
value 1.u 10.00%
CUSTOMS TARIFF AMENDMENT ACT 2005
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8703.243 --- Racing cars value 1.u 33.50%
8703.249 --- Other value 1.u 75.00% on
first
$12,000;
150% on
value in
excess of
$12,000
- Other vehicles
with compression-
ignition internal
combustion piston
engine (diesel or
semi-diesel):
-- Of a cylinder
capacity not
exceeding 1,500
cc:
8703.311 --- Vehicles
registered as
hearses with the
Transport Control
Department
value 1.u 33.50%
8703.312 --- Vehicles
registered as taxis
with the Transport
Control
Department
value 1.u 10.00%
8703.313 --- Racing cars value 1.u 33.50%
8703.319 --- Other value 1.u 75.00% on
first
$12,000;
150% on
value in
excess of
$12,000
-- Of a cylinder
capacity exceeding
1,500 cc but not
exceeding 2,500
cc:
8703.321 --- Vehicles
registered as
hearses with the
Transport Control
Department
value 1.u 33.50%
8703.322 --- Vehicles
registered as taxis
with the Transport
Control
Department
value 1.u 10.00%
8703.323 --- Racing cars value 1.u 33.50%
CUSTOMS TARIFF AMENDMENT ACT 2005
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8703.329 --- Other value 1.u 75.00% on
first
$12,000;
150% on
value in
excess of
$12,000
-- Of a cylinder
capacity exceeding
2,500 cc:
8703.331 --- Vehicles
registered as
hearses with the
Transport Control
Department
value 1.u 33.50%
8703.332 --- Vehicles
registered as taxis
with the Transport
Control
Department
value 1.u 10.00%
8703.333 --- Racing cars value 1.u 33.50%
8703.339 --- Other value 1.u 75.00% on
first
$12,000;
150% on
value in
excess of
$12,000
- Other:
8703.901 --- Electrical cars value 1.u 0.00%
8703.909 --- Other value 1.u 75.00% on
first
$12,000;
150% on
value in
excess of
$12,000”.
(3) The First Schedule to the principal Act is amended in
Chapter 89—
(a) by deleting tariff code 8903.99 and its description, unit
for duty, unit of classification and rate of duty;
(b) by inserting next after the entries for tariff code 8903.92
the following—
"Tariff
code
Description Unit for
duty
Unit of
classification
Rate of
duty
-- Other:
CUSTOMS TARIFF AMENDMENT ACT 2005
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8903.991 --- Vessels, not
inflatable,
primarily
propelled by oars
for pleasure or
sports
value 1.u 22.25%
8903.999 --- Other value 1.u 33.50%”.
Amends Fifth Schedule to principal Act
3 The Fifth Schedule to the principal Act is amended—
(a) by deleting item CPC 4158; and
(b) by inserting the following items:
“CPC 4174
Description Farm commodities
Duty rate 0%
Scope of relief
(applicable
commodities)
Potting soil, peat moss, tractor parts,
irrigation equipment, green-house
equipment, bee-keeping equipment,
plastic articles for the conveyance or
packing of produce and other goods
for use in the bona fide production
and distribution of local produce.
Authorised Beneficiary Registered commercial farmers
Conditions/
Restrictions
1. Relief on specified goods
when imported by or on
behalf of registered
commercial farmers.
2. Goods must be approved by
the Director of Conservation
Services.
Specific
Controls/diversions Goods must not be sold or otherwise
disposed of in the way of trade,
except where the goods have been
incorporated in the product of the
registered commercial farmer.
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CPC 4175
Description Construction, renovation or
refurbishment of community sports
facilities
Duty rate 0%
Scope of relief
(applicable
commodities)
Goods and materials required for the
construction, renovation or
refurbishment of community sports
facilities but excluding construction
equipment and tools
Authorised Beneficiary National sporting bodies, community
sports clubs and community
organisations
Conditions/
Restrictions
1. Goods and materials must be
for work on a sports facility
which has received planning
approval.
2. Goods and materials must be
certified by the Director of
Youth & Sport as being
eligible to benefit from this
exemption.
Specific
Controls/diversions None.
CPC 4176
Description PVC articles
Duty rate 10%
Scope of relief
(applicable
commodities)
PVC rods, sticks, profile shapes,
tubes, pipes, hoses, plates, sheets,
film, foil and strip, and fittings
therefor including, in particular,
joints, elbows and flanges.
Authorised Beneficiary Local manufacturers of PVC doors,
windows and exterior shutters.
CUSTOMS TARIFF AMENDMENT ACT 2005
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Conditions/
Restrictions
Goods must be used in the local
commercial manufacture of doors,
windows and their frames, exterior
shutters and thresholds for doors.
Specific
Controls/diversions None.”
Amends Seventh Schedule to principal Act
4 The Seventh Schedule to the principal Act is amended in CPC
4314 under the heading “Conditions/Restrictions”, by deleting the
specified conditions and restrictions and inserting the following —
“Conditions/
Restrictions
1. Goods must bear an official
stamp given by the
manufacturer or distributor
with the words “Sample” or
the words “This product/item
is a sample and is not for re-
sale” or other words which
declare that the goods are
samples; or
Goods must be of negligible
value.
2. Goods must not be sold or
otherwise disposed of in the
way of trade.
3. Goods may be made useless
in such manner as required
by the Collector of Customs;
but not so as to destroy their
usefulness as samples.”
Commencement
5 This Act comes into operation on 1 April 2005.
CUSTOMS TARIFF AMENDMENT ACT 2005
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