Advanced Search

Customs Tariff Amendment Act 2006

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
Customs Tariff Amendment Act 2006
CUSTOMS TARIFF AMENDMENT ACT 2006



BERMUDA

2006 : 5

CUSTOMS TARIFF AMENDMENT ACT 2006

Date of Assent: 22 March 2006

Operative Date: 1 April 2006


WHEREAS it is expedient to amend the Customs Tariff Act 1970
and to make consequential amendments to the Revenue Act 1898:

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
2006.

Amends section 2
2 Section 2 of the principal Act is amended —

(a) by repealing subsection (1) and replacing it by the
following —

“(1) The Rules of Interpretation in the First Schedule
and Sections I to XXII of that Schedule have effect with
respect to the classification of goods and the assignment
of rates of duty.”;

(b) by renumbering subsection (1a) as subsection (2); and

(c) by repealing subsections (2) and (3).


1



CUSTOMS TARIFF AMENDMENT ACT 2006


2



Adds section 2A
3 The principal Act is further amended by inserting next after
section 2 the following —

“Classification of goods imported by post or courier service
2A (1) A person who imports goods into Bermuda by post or by
a courier service licensed under section 6A of the Post Office Act
1900 may declare in a customs declaration that the goods are
classified —

(a) under heading 98.03 in Section XXII of the First
Schedule; or

(b) under any other heading in the First Schedule that
applies to them.

(2) The Collector of Customs may reject a customs
declaration classifying goods under paragraph (a) or (b) of
subsection (1) and require the person to submit a customs
declaration classifying the goods under the other paragraph.”

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

(a) by repealing the words “Part I” that follow the Title of the
Schedule and replacing them by the words “Rules of
Interpretation”;

(b) by renumbering paragraph (a) in Rule 3 as paragraph
(a.2) and inserting immediately before that paragraph
the following —

“(a) notwithstanding anything in these Rules, when
goods are classifiable under heading 98.01 of
Section XXII and another heading, the goods shall
be classified under heading 98.01;

(a.1) notwithstanding anything in these Rules, when
goods are classifiable under heading 98.02 of
Section XXII and another heading, the goods shall
be classified under heading 98.02 unless the rate
of duty under the other heading is 0.00%, 75.00%
or 150%;”;

(c) by repealing the heading “Part II Special rule of
interpretation of the Bermuda Nomenclature” that
follows Rule 6 and replacing it by the heading “Special
rules of interpretation of the Bermuda Nomenclature”;

(d) by renumbering Rule 1 that follows the heading referred
to in paragraph (c) of this subsection as Rule 1(1);

CUSTOMS TARIFF AMENDMENT ACT 2006


3



(e) by renumbering Rule 2 that follows the heading referred
to in paragraph (c) of this subsection as Subrule (2), and
by deleting the word “Part” in the introductory words to
that Subrule and substituting the words “Rule and in
Rule 2”;

(f) by inserting next after Rule 2 referred to in paragraph (e)
of this subsection the following —

“2. In the Bermuda Nomenclature, the
abbreviations and symbols used in column 1 of the
following table shall have meanings set out in column 2
thereof —

Table of Abbreviations and Symbols used in the Bermuda
Tariff

ABBREVIATION MEANING

AC alternating current

ASTM American Society for Testing Materials

Bq becquerel

°C degree(s) celsius

cc cubic centimetre(s)

cg centigrams

cm centimetre(s)

cm2 square centimeter(s)

cm3 cubic centimetre(s)

cN centinewton(s)

DC direct current

g gram(s)

Hz hertz

IR infra-red

kcal kilocalorie(s)

kg kilogram(s)

kgf kilogram force

kN kilonewton(s)

CUSTOMS TARIFF AMENDMENT ACT 2006


4



kPa kilopascal(s)

kV kilovolt(s)

kVA kilovolt(s) – ampere(s)

kvar kilovolt(s) – ampere(s) - reactive

kW kilowatt(s)

l litre(s)

la litre of alcohol

m metre(s)

m- meta-

m2 square metre(s)

m3 cubic metre(s)

ΦCi microcurie

mm millimetre(s)

mN millinewton(s)

N newton(s)

MPa megapascals(s)

No. number

o ortho-

p para-

t tonne(s)

u unit(s)

UV ultra-violet

V volt(s)

vol. volume

W watt(s)

2u pair(s)

% percent

x° x degree(s)”

CUSTOMS TARIFF AMENDMENT ACT 2006


5





(g) by repealing Section XXII and replacing it with the
following —

"Section XXII

OTHER SPECIAL CLASSIFICATION PROVISIONS

Chapter 98

Used personal effects of returning residents and immigrants;
accompanied personal goods; simplified tariff for goods imported by

post or by a courier service

Notes.
1. Heading 98.01 does not cover worn clothing (heading
63.09).

2. In heading 98.01 ⎯

"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.

3. Heading 98.02 and 98.03 do not cover used personal
effects of heading 98.01.

4. In heading 98.02, “personal goods” means goods
belonging to the importer which are not intended for a commercial
purpose.


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%

9801.002 -Used personal effects
imported by persons
immigrating to Bermuda

value 1. kg 0.00%

CUSTOMS TARIFF AMENDMENT ACT 2006


6



98.02 Accompanied personal
goods.



9802.001 -Accompanied goods
imported for personal use

value 1. u 25.00%

9802.002 -Cigarettes containing
tobacco

200u 1. kg $30.00

98.03 Goods imported by post
or by a courier service
licensed under section
6A of the Post Office
Act 1900.



9803.111 -Seeds of a kind used for
sowing

value 1. u 0.00%

9803.112 -Medicaments and other
goods zero rated under
Chapter 30; sheath
contraceptives; napkins
and napkin liners for
adults (incontinence aids)

value 1. u 0.00%

9803.113 -Orthopaedic appliances,
including crutches,
surgical belts and
trusses; splints and other
fracture appliances;
artificial parts of the
body; corrective contact
lenses and spectacles;
hearing aids and other
appliances which are
worn or carried, or
implanted in the body, to
compensate for a defect
or disability of a kind
otherwise classifiable to
tariff heading 90.21;
carriages for disabled
persons, parts and
accessories thereof

value 1. u 0.00%

CUSTOMS TARIFF AMENDMENT ACT 2006


7



9803.114 -Printed books (excluding
antique books),
brochures, leaflets and
similar printed matter;
newspapers, journals and
periodicals; children’s
workbooks for writing or
other exercises; music,
printed or in manuscript;
original architectural
plans and drawings of a
kind otherwise
classifiable to tariff
heading 49.06; postage,
revenue or similar
stamps, first-day covers;
computer software

value 1. u 0.00%

9803.115 -Agricultural,
horticultural or forestry
machinery for soil
preparation or cultivation
of a kind otherwise
classifiable to tariff
heading 84.32

value 1. u 0.00%

9803.116 -Tableware and
kitchenware of ceramics,
porcelain or china

value 1. u 0.00%

9803.117 -Collections and
collectors’ pieces of
zoological, botanical,
mineralogical,
anatomical, historical,
archaeological,
palaeontological,
ethnographic or
numismatic interest

value 1. u 0.00%

9803.121 -Clothing value 1. u 6.50%

9803.122 -Pearls and precious or
semi-precious stones;
jewellery and imitation
jewellery; articles of
goldsmiths’ or
silversmiths’ wares and
parts thereof, of precious
metal or of metal clad
with precious metal

value 1. u 6.50%

9803.123 -Glassware of a kind
used for table, kitchen,
toilet, office, indoor
decoration or similar
purposes

value 1. u 6.50%

9803.124 -Ornamental articles of
ceramics

value 1. u 6.50%

CUSTOMS TARIFF AMENDMENT ACT 2006


8



9803.125 -Trunks, bags and cases value 1. u 6.50%

9803.131 -Antiques of an age
exceeding one hundred
years

value 1. u 8.50%

9803.132 -Cameras; lens, filters,
flashes and tripods for
cameras

value 1. u 8.50%

9803.133 -Original artwork of a
kind otherwise
classifiable to chapter 97

value 1. u 8.50%

9803.141 -Footwear and watches value 1. u 10.00%

9803.151 -Food products including
dietary supplements

value 1. u 15.00%

9803.161 -Televisions, radios,
batteries, satellite
receivers; generators and
air conditioning
machines and parts
thereof

value 1. u 33.50%

9803.162 -Vehicle parts, tyres,
propellers and all engine
parts

value 1.u 33.50%

9803.163 -Smoking tobacco; cigars,
cheroots and cigarillos,
containing tobacco

value 1. u 33.50%

9803.171 -Cigarettes containing
tobacco

200u 1. kg
2. u

$30.00

9803.199 -Other value 1. u 22.25%



Amends Fifth Schedule
5 The Fifth Schedule to the principal Act is amended —

(a) by repealing CPC 4103 and replacing it by the
following —

“CPC 4103

Description Commercial fishing equipment and bait

Duty rate 0%

CUSTOMS TARIFF AMENDMENT ACT 2006


9



Scope of relief (applicable
commodities)

1. 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 and their fittings,
fighting chairs when designed
to be attached to a boat,
lubrication oils for marine
engines when purchased in
bulk, electrical and electronic
apparatus or equipment
including echo and sonar used
for sounding or locating shoals
of fish

2. Machinery other than vehicles,
equipment, materials and parts
thereof required or used for the
production of ice, and for the
freezing, storage, processing,
packing and distribution of
Bermuda fish products

3. Products of fish, crustaceans,
molluscs or other aquatic
invertebrates when purchased
in bulk and imported for use as
bait

Authorised Beneficiary Licensed commercial fishermen

Conditions/
Restrictions

1. Relief on specified goods when
imported by or on behalf of
commercial fishermen licensed
under the Fisheries Regulations
1972.

2. Goods must be approved by the
Director of Environmental
Protection.

Specific
Controls/diversions



(b) by repealing CPC 4111 and replacing it by the
following —

CUSTOMS TARIFF AMENDMENT ACT 2006


10



“CPC 4111

Description Hospital equipment

Duty rate 0%

Scope of relief (applicable
commodities)

Hospital equipment, accessories and
spare parts thereof, other than
consumable goods

Authorised Beneficiary Bermuda Hospitals Board

Conditions/
Restrictions

1. To qualify for the relief, the
imported goods must

(a) be goods purchased by the
Bermuda Hospital Board (or its
agent) for use solely for the
purposes of the hospitals; or

(b) be goods that have been given,
bequeathed or purchased for the
hospitals, where at least 60 per cent
of the value of each article is
provided by the Endowment and
Donation Fund of the Board.

2. Goods must be approved by the
Chief Medical Officer

Specific
Controls/diversions



(c) by inserting the following items in their proper
numerical order —

CPC 4172

Description Equipment for use of the Rescue Co-
ordination Centre (RCC) Bermuda and
Bermuda Harbour Radio

Duty rate 0%

Scope of relief (applicable
commodities)

1. Navigational, radar, radio,
automatic identification,
meteorological, surveillance or
communication equipment and
related antennas, parts and
supplies

2. Electrical generating sets and
spares

Authorised Beneficiary RCC Bermuda and Bermuda Harbour
Radio

CUSTOMS TARIFF AMENDMENT ACT 2006


11



Conditions/
Restrictions

Goods must be imported by or on behalf of
the authorized beneficiary for use by them
in improving safety, saving lives, coastal
surveillance, environmental protection,
and security and border protection.

Specific
Controls/diversions







CPC 4177

Description Sheet steel

Duty rate 0%

Scope of relief (applicable
commodities)

Goods of tariff code 7212.00 of the First
Schedule to the Customs Tariff Act 1970

Authorised Beneficiary Local commercial manufacturers of steel
studs and track

Conditions/
Restrictions

Goods must be used in the local
commercial manufacture of steel studs,
track or similar framing members for
drywall construction and installation.

Specific
Controls/diversions





Consequential Amendments to the Revenue Act 1898
6 (1) The Revenue Act 1898 is amended in section 2 by repealing
the definition “customs declaration” and replacing it by the following —

“ "customs declaration" means any declaration prescribed by the
Collector of Customs under section 16;”.

(2) The Revenue Act 1898 is further amended by repealing
section 16 and replacing it by the following —

“Customs declarations
16 (1) The Collector of Customs, or other proper officer,
may require any person entering goods or arriving at or
leaving Bermuda to make a customs declaration prescribed
under subsection (2) or (3).

(2) The Collector of Customs, by notice published in
the Gazette, may prescribe the contents of, and particulars
to be included in, customs declarations, including —

(a) the form of customs declarations;

CUSTOMS TARIFF AMENDMENT ACT 2006


12



(b) the time and manner of making customs
declarations; and

(c) the documents that must accompany a
customs declaration.

(3) The Collector of Customs, by notice published in
the Gazette, may prescribe different customs declarations —

(a) for different categories of persons;

(b) for different purposes; or

(c) in respect of different categories of goods or
means of transport.

(4) The Collector of Customs or the Assistant
Collector of Customs may return to the party presenting it
any customs declaration in which several articles of import
are described, but opposite to which the aggregate value of
the same is alone inserted, and may require the party to
produce other customs declarations which must
particularly specify the respective values of the goods
imported.”.

(3) The Revenue Act 1898 is further amended by repealing Part
IIA and replacing it by the following —

“PART IIA
SIMPLIFIED CUSTOMS PROCEDURES

Simplified procedures
35A (1) The Collector of Customs may establish simplified
procedures in relation to goods and merchandise imported into
or exported from Bermuda by modifying the application of
sections 9, 14, 15, 16, 57 and 65 in such manner as he
considers appropriate.

(2) The following persons are authorized to use the
simplified procedures —

(a) any person whose application is granted by the
Collector of Customs under section 35C;

(b) any person who is within a category of persons
designated by the Collector of Customs, by notice
published in the Gazette.

Application to use simplified procedures
35B (1) Any person who wishes to avail himself of simplified
procedures may make an application to the Collector of Customs
in such manner as he may direct.

CUSTOMS TARIFF AMENDMENT ACT 2006


13



(2) The application shall be accompanied with such
documents, reports and information as the Collector of Customs
may reasonably require for the purpose of determining the
application.

Grant and refusal of applications
35C (1) Subject to section 35D, the Collector of Customs may
grant or refuse an application to use simplified procedures.

(2) Where the Collector of Customs authorizes the use of
simplified procedures, he may make the authorization subject to
such conditions as he considers appropriate for protecting the
revenue.

(3) The Collector of Customs may, of his own motion, or
on the application of an authorised person, vary or withdraw any
condition imposed under subsection (2).

Applications by persons carrying on a trade or business
35D (1) The Collector of Customs shall not grant an
application made by a person carrying on a trade or business
which consists of any of the activities set out in paragraphs
1(1)(a) to (e) of the First Schedule unless he is satisfied that the
applicant —

(a) is a fit and proper person to be authorised to use
simplified procedures;

(b) has satisfactory electronic or other systems in
place that will enable him to submit by such
means all documents and information required
under this Act to be submitted to the Collector of
Customs; and

(c) has satisfactory record-keeping systems and
controls in place.

(2) It shall be a condition of every authorisation granted
under this Part to a person carrying on a trade or business
described in subsection (1) that the authorised person shall at
all times fulfil the criteria set out in paragraphs (a) to (c) of that
subsection.

Penalty
35E Any authorized person who fails to comply with a condition
imposed in an authorization shall forfeit a penalty of the level 4
amount.

CUSTOMS TARIFF AMENDMENT ACT 2006


14



Revocation of authorisation
35F (1) The Collector of Customs may revoke any
authorisation granted under this Part if he is satisfied that ⎯

(a) the authorised person has failed to comply with a
condition of the authorisation;

(b) it is appropriate to do so in the interests of the
revenue; or

(c) the authorisation is no longer required.

(2) The Collector of Customs may revoke an authorization
issued to a person carrying on a trade or business described in
section 35D if the criteria specified in paragraphs (a) to (c)
section 35D(2) ⎯

(a) are not or have not been fulfilled; or

(b) may not be or may not have been fulfilled.

(3) The Collector of Customs shall serve an authorised
person with a notice in writing of the revocation, which shall
have effect from the date of the notice.”

Commencement
7 This Act comes into operation on 1st April 2006.