Customs Tariff Amendment Act 2008
CUSTOMS TARIFF AMENDMENT ACT 2008
BERMUDA
2008 : 5
CUSTOMS TARIFF AMENDMENT ACT 2008
Date of Assent: 25 March 2008
Operative Date: 1 April 2008
ARRANGEMENT OF SECTIONS
1 Short title
2 Amends section 5
3 Amends section 5A
4 Amends section 13
5 Amends First Schedule
6 Amends Fifth Schedule
7 Commencement
SCHEDULE
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
2008.
Amends section 5
2 Section 5 of the Customs Tariff Act 1970 (in this Act referred to
as the “principal Act”) is amended in subsection (4), by inserting next
after the word “criteria”, the words “and subject to the payment of duty
at the applicable rate”.
1
CUSTOMS TARIFF AMENDMENT ACT 2008
2
Amends section 5A
3 Section 5A of the principal Act is amended by inserting the
following subsections next after subsection (2)—
“(3) A person who is coming to Bermuda to reside in
Bermuda or is ordinarily resident in Bermuda but has been
resident away from Bermuda for a period of at least one year and
is coming to reside in Bermuda, may import without payment of
duty, removable articles intended for the personal or professional
use of the person, his or her spouse and dependant children.
(4) Goods which may be imported without payment of duty
under subsection (3) shall not include motor vehicles, trailers,
motor cycles, pleasure boats, private aircraft, industrial,
commercial or agricultural plant or equipment.
(5) The duty-free allowance under subsection (3) shall be
subject to the following conditions—
(a) a person shall not be entitled to allowance in
respect of alcoholic beverages or tobacco, in
excess of the duty-free allowance under
subsection (1)(b) and (c);
(b) the goods must have been in the possession of the
importer for a period of at least six months prior
to the day the importer arrives to take residence
in Bermuda;
(c) the goods must arrive in Bermuda within 90 days
of the day on which the importer arrives to take
residence in Bermuda;
(d) a person shall not dispose of the goods for gain
within six months of the day on which the duty-
free allowance is granted.”.
Amends section 13
4 Section 13 of the principal Act is amended—
(a) in subsection (1), by inserting next after the word
“Bermuda”, the words “or taken out of a bonded
warehouse (removed)”;
(b) in subsection (2)⎯
(i) by inserting next after the word “Bermuda”, the
words “or removed such goods”; and
(ii) by inserting next after the word “importation”,
the words “or removal”; and
(c) in subsection (4), by inserting next after the word
“importation” the words “or removal”.
CUSTOMS TARIFF AMENDMENT ACT 2008
3
Amends First Schedule
5 The First Schedule to the principal Act is amended⎯
(a) by deleting the rates of duty imposed in the principal Act
on goods to which the tariff codes set out in Column 1 of
Part 1 of the Schedule to this Act apply and substituting
the rates set out in Column 2 of that Part; and
(b) in the Bermuda Nomenclature and Import Duties, in the
manner set out in Part 2 of the Schedule to this Act.
Amends Fifth Schedule
6 The Fifth Schedule to the principal Act is amended⎯
(a) in General Provision 1(1)⎯
(i) by inserting next after the word “person” the
words “within the description of an eligible
beneficiary in the Table of End-Use Reliefs with
respect to any specific end-use relief”; and
(ii) by inserting next after the words “which qualify
for” the word “that”;
(b) in General Provision 1(4)⎯
(i) in paragraph (a) by inserting next after the word
“conditions” the words “of end-use” and by
deleting “and”, where it last occurs;
(ii) in paragraph (b) by inserting next after the word
“restrictions”, the words “of end-use” and by
deleting the full stop and substituting “; and”;
and
(iii) by inserting next after paragraph (b), the
following paragraph⎯
“(c) can and will observe the applicable
specific controls and diversion provisions
set out in the Table of End-Use Reliefs.”;
(c) in General Provision 2(1)⎯
(i) in paragraph (b) by deleting “and”;
(ii) in paragraph (c) by deleting the full stop and
substituting “; and”; and
(iii) by inserting next after paragraph (c), the
following paragraph⎯
CUSTOMS TARIFF AMENDMENT ACT 2008
4
“(d) the holder shall comply with the
applicable specific controls and diversion
provisions set out in the Table of End-Use
Reliefs.”;
(d) in General Provision 3(1) by inserting next after the word
“between” the word “eligible”;
(e) in General Provision 3(2) by inserting next after the word
“authorization” the words “or an intended transferee”;
(f) in General Provision 3(4) by deleting “It” and
substituting “The transferee shall become the holder of
the authorisation and it”;
(g) by inserting next after General Provision 3 the following
new General Provision⎯
“Interpretation
4 The descriptions of goods in the Table of End-
Use Reliefs are included for reference purposes only
and do not have the force of law.”; and
(h) in the Table of End-Use Reliefs—
(i) in each CPC, by deleting the words “Authorised
Beneficiary” and substituting the words “Eligible
Beneficiary”;
(ii) in each CPC, by deleting the words “Scope of
Relief (Applicable Commodities)” and
substituting the words “Qualifying Goods”;
(iii) in each CPC, by deleting the words “Conditions/
Restrictions” and substituting the words “End-
Use Conditions / Restrictions”; and
(iv) by inserting the following CPCs, in their proper
numerical positions⎯
"Description Motor limousines
CPC 4178
Duty Rate 10%
Eligible Beneficiary Any person
Qualifying Goods Goods of Heading 87.03 of Chapter 87 of the First
Schedule.
CUSTOMS TARIFF AMENDMENT ACT 2008
5
End-Use
Conditions/Restrictions
1. Goods must be registered as a motor limousine with
the Transport Control Department.
2. Registration as a motor limousine with the Transport
Control Department must be maintained.
3. The goods must be used only as a limousine.
Specific
Controls/Directions
Description Motor hearses
CPC 4179
Duty Rate 10%
Eligible Beneficiary Any person
Qualifying Goods Goods of Heading 87.03 of Chapter 87 of the First
Schedule.
End-Use
Conditions/Restrictions
1. Goods must be registered as a motor hearse with the
Transport Control Department.
2. Registration as a motor hearse with the Transport
Control Department must be maintained.
3. The goods must be used only as a hearse.
Specific
Controls/Directions
Description Motor taxis
CPC 4180
Duty Rate 10%
Eligible Beneficiary Any person
Qualifying Goods Goods of Heading 87.03 of Chapter 87 of the First
Schedule.
End-Use
Conditions/Restrictions
1. Goods must be registered as a motor taxi with the
Transport Control Department.
2. Registration as a motor taxi with the Transport
Control Department must be maintained.
3. The goods must be used only as a taxi.
Specific
Controls/Directions
CUSTOMS TARIFF AMENDMENT ACT 2008
6
Description Class-racing sailboats
CPC 4181
Duty Rate 33.5%
Eligible Beneficiary Any person
Qualifying Goods Goods of Tariff Code 8903.910 of Chapter 89 of the First
Schedule.
End-Use
Conditions/Restrictions
1. Sailboats must be of a class of boat that has been
granted international or recognised status by the
International Sailing Federation (ISAF).
2. Authorisation of relief must be given by the Director
of Youth and Sport on the advice of the Minister
responsible for sport.
3. Sailboats must be used only in connection with a
sailing programme that is recognised by the
Bermuda Olympic Association or by any other
national governing body for sailing.
Specific
Controls/Directions.”.
Commencement
7 This Act shall come into force on 1 April 2008.
SCHEDULE (section 5)
PART 1
Amendments to Rates of Duty
Column 1
(Tariff Code)
Column 2
(New Rate of duty)
2402.200 $0.18
9802.002 $35.00
9803.171 $35.00
8903.100 55%
8903.910 55%
8903.920 55%
8903.999 55%
CUSTOMS TARIFF AMENDMENT ACT 2008
7
PART 2
Amendments to the Bermuda Nomenclature and Import
Duties
Chapter 87 is amended⎯
1. by inserting next after Note 4 the following subheading notes⎯
“Subheading Notes.
1.- For the purposes of subheadings 8703.214, 8703.224,
8703.234 and 8703.244, the expression “hybrid
vehicles” means motor cars, equipped with a “hybrid”
power system which allows a spark-ignition internal
combustion piston engine and an electric motor to work
in combination.
2.- For the purposes of subheadings 8703.314, 8703.324
and 8703.334, the expression “hybrid vehicles” means
motor cars, equipped with a “hybrid” power system
which allows a compression-ignition internal combustion
piston engine and an electric motor to work in
combination.”;
2. in heading 87.03, by inserting the following subheadings in their
proper numerical positions⎯
“Heading Tariff
Code
Unit
for
Duty
Unit
of
Classificatio
n
Rate
of
Duty
8703.21
4
--- Hybrid vehicles Value 1. u 33.5%
8703.22
4
--- Hybrid vehicles Value 1. u 33.5%
8703.23
4
--- Hybrid vehicles Value 1. u 33.5%
8703.24
4
--- Hybrid vehicles Value 1. u 33.5%
8703.31
4
--- Hybrid vehicles Value 1. u 33.5%
8703.32
4
--- Hybrid vehicles Value 1. u 33.5%
8703.33
4
--- Hybrid vehicles Value 1. u 33.5%”;
CUSTOMS TARIFF AMENDMENT ACT 2008
8
3. in subheadings 8703.217, 8703.218, 8703.227, 8703.228,
8703.237, 8703.238, 8703.247, 8703.248, 8703.317, 8703.318,
8703.327, 8703.328, 8703.337, 8703.338, 8703.907 and 8703.908,
wherever the figure of “$12,000” appears, delete the figure of “$12,000”
and substitute the figure of “$10,000”; and
4. by deleting subheadings 8703.211, 8703.212, 8703.221,
8703.222, 8703.231, 8703.232, 8703.241, 8703.242, 8703.311,
8703.312, 8703.321, 8703.322, 8703.331, and 8703.332.
