Customs Tariff Amendment Act 2009
CUSTOMS TARIFF AMENDMENT ACT 2009
1
BERMUDA
2009 : 9
CUSTOMS TARIFF AMENDMENT ACT 2009
[Date of assent: 25 March 2009]
[Operative Date: 1 April 2009]
ARRANGEMENT OF SECTIONS
1 Short title
2 Amends section 1
3 Repeals section 6
4 Substitutes First Schedule
5 Amends Fifth Schedule
6 Amends Sixth Schedule
7 Amends Seventh Schedule
8 Consequential amendment to
the Government Fees
Regulations 1976
9 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
2009.
Amends section 1
2 Section 1 of the Customs Tariff Act 1970 (in this Act referred to
as ―the principal Act‖) is amended by inserting the following definitions in
their proper alphabetical positions—
CUSTOMS TARIFF AMENDMENT ACT 2009
2
―islander‖ means a natural person who under the Bermuda
Immigration and Protection Act 1956 is entitled to reside in
Bermuda;
―non-resident‖ means a natural person who is—
(a) a visitor; or
(b) an islander who has been resident outside of Bermuda
for a continuous period of 6 months within the last 12
months;
―visitor‖ means a natural person who under the Bermuda
Immigration and Protection Act 1956 is not entitled to reside
in Bermuda.
Repeals section 6
3 Section 6 of the principal Act is repealed.
Substitutes First Schedule
4 The First Schedule to the principal Act is repealed and the
Schedule to this Act is substituted.
Amends Fifth Schedule
5 The Fifth Schedule to the principal Act is amended in the Table
of End-Use Reliefs—
(a) by deleting ―Specific Controls/ Directions‖ wherever it
occurs and substituting ―Specific Controls/ Diversion‖;
and
(b) by deleting CPCs 4109; 4131; 4142; 4144; 4160 and
4169 and inserting the following CPCs in their proper
numerical positions—
Description Equipment used in operating and
maintaining ports, airports and inland
clearance warehouses
CPC 4109
Duty Rate 0%
Eligible Beneficiary All importers
Qualifying Goods Navigational, radar, radio or
communication equipment;
meteorological equipment; runway
sweepers and runway lighting
equipment; generators; security
screening equipment; accident response
equipment; and any other specialised
tools, spares or other equipment.
CUSTOMS TARIFF AMENDMENT ACT 2009
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End-Use Conditions /
Restrictions
1. The goods must be used in the
operation or maintenance of:—
(a) ports;
(b) airports; or
(c) inland clearance warehouses
authorised under the Revenue
Act 1898.
2. The importation must be approved
by the Minister responsible for
Transport.
Specific Controls /
Diversion
Description Goods for sewage systems
CPC 4131
Duty Rate 0%
Eligible Beneficiary All importers
Qualifying Goods All goods
End-Use Conditions /
Restrictions
The goods must be imported and used to
construct, repair or maintain the sewage
systems operated by the Corporation of
Hamilton, the Corporation of St. George’s
or the West End Development
Corporation.
Specific Controls /
Diversion
Description Goods for emergency services
CPC 4142
Duty Rate 0%
Eligible Beneficiary All importers
Qualifying Goods 1. Fire engines, fire fighting equipment
and fire fighting supplies;
2. Police vehicles and accessories; and
3. Ambulances and ambulance
equipment.
End-Use Conditions /
Restrictions
The goods must be imported and used
for the work of the relevant emergency
service.
CUSTOMS TARIFF AMENDMENT ACT 2009
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Specific Controls /
Diversion
Description Musical organs, parts and accessories
CPC 4144
Duty Rate 0%
Eligible Beneficiary All importers
Qualifying Goods 1. Organs of Heading 92.05 or of
Heading 92.07 of Chapter 92 of the
First Schedule; and
2. Organ parts and accessories of
Heading 92.09 of Chapter 92 of the
First Schedule.
End-Use Conditions /
Restrictions
The goods must be used only in
churches or schools.
Specific Controls /
Diversion
Description Commercial tour boats and parts
CPC 4160
Duty Rate 10%
Eligible Beneficiary All importers
Qualifying Goods 1. Vessels
2. Parts of vessels for the structure,
propulsion, navigation, safety, or
security of vessels
End-Use Conditions /
Restrictions
1. Vessels must be—
(a) imported for hire or reward
and licensed under section 4
of the Marine Board (Island
Boats) Regulations 1965; and
(b) used exclusively for
commercial tours or
commercial sport diving
purposes.
2. Parts of vessels must be imported
and used for repairing or
maintaining vessels used
exclusively for commercial tours or
commercial sport diving purposes.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT ACT 2009
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Description Medical appliances and equipment that
are designed to compensate for a
physical disability or chronic medical
condition
CPC 4169
Duty Rate 0%
Eligible Beneficiary All importers
Qualifying Goods Medical appliances and equipment and
parts thereof, of the following
description—
1. Mechano-therapy braces; walking
canes; seat canes; and cane tips
2. Oxygen cylinders and regulators;
oxygen concentrators; oxygen
masks and cannulas; oxygen-
conserving devices; oxygen
resuscitation bags; and other
similar appliances, and parts
thereof, specifically designed for
oxygen, respiratory or aerosol
therapy including peak flow meters
3. Apnea monitors
4. Ostomy supplies
5. Equipment designed to compensate
for decreased vision or hearing
6. Diabetic equipment
7. Other equipment which assists
disabled people with severe
handicap to their limbs.
End-Use Conditions /
Restrictions
All goods must be approved by the Chief
Medical Officer.
Specific Controls /
Diversion
Description Fire safety equipment
CPC 4182
Duty Rate 0%
Eligible Beneficiary All importers
Qualifying Goods Fire safety equipment and systems
CUSTOMS TARIFF AMENDMENT ACT 2009
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End-Use Conditions /
Restrictions
The goods must be imported and used
for improving an existing building’s
compliance with the fire safety standards
set out in any statutory provision.
Specific Controls /
Diversion
Description Humanitarian aid
CPC 4183
Duty Rate 0%
Eligible Beneficiary All importers
Qualifying Goods Foodstuffs, medicaments, clothing,
blankets, tents, water purifying and
water storage items, or other goods of
prime necessity, forwarded as aid to
those affected by disaster.
End-Use Conditions /
Restrictions
The goods must be imported and used
for disaster relief; or the goods must be
received as gifts by organizations
approved by the Collector of Customs for
use by or under the control of such
organizations, or for distribution free of
charge by them or under their control.
Specific Controls /
Diversion
Amends Sixth Schedule
6 The Sixth Schedule to the principal Act is amended—
(a) by deleting the title ―GENERAL PROVISION‖ and
substituting ―GENERAL PROVISIONS‖;
(b) in paragraph 1—
(i) by deleting subparagraph (1) and substituting
the following subparagraph—
―(1) A person within the description of an
eligible beneficiary in the Table of Temporary
Importation Reliefs with respect to any specific
temporary importation relief may apply for
authorisation to import goods which qualify for
that temporary importation relief, by completing
a customs declaration form and by specifying
the customs procedure code relating to the
specific temporary importation relief.‖;
CUSTOMS TARIFF AMENDMENT ACT 2009
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(ii) by deleting subparagraph (3) and substituting
the following subparagraph—
―(3) It shall be a condition of every
authorisation that the holder shall comply with
the conditions of temporary importation and
observe the restrictions and specific controls
and diversion provisions applicable to the goods
set out in the Table of Temporary Importation
Reliefs.‖;
(c) by inserting the following paragraphs next after
paragraph 5—
“Transfers between authorised holders of goods of
same item permitted
6 (1) Notwithstanding section 13, the rate of duty
specified in the First Schedule shall not apply to any
transfer of goods between beneficiaries of the same
temporary importation relief where such transfer is
approved by the Collector of Customs.
(2) The holder of an authorisation may apply to the
Collector of Customs for the approval of a transfer.
(3) The Collector of Customs may require the holder
of an authorisation who has applied for the approval of a
transfer under subparagraph (2) or the transferee to
make a customs declaration.
(4) Section 16(2) and (3) of the Revenue Act 1898
shall apply to a customs declaration made under
subparagraph (3).
(5) The Collector of Customs may approve an
application for a transfer made under subparagraph (2),
subject to a condition that the transferee shall be bound
by all the conditions of the prescribed temporary
importation relief specified under paragraph 2 and to
such other conditions as he considers appropriate for
protecting the revenue or may refuse the application.
Interpretation
7 The descriptions of goods in the Table of Temporary
Importation Reliefs are included for reference purposes
only and do not have the force of law.‖; and
(d) in the Table of Temporary Importation Reliefs—
CUSTOMS TARIFF AMENDMENT ACT 2009
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(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
―Temporary Importation Conditions/
Restrictions‖;
(iv) in each CPC, by deleting the words ―Specific
Controls/ Directions‖ and substituting the
words ―Specific Controls/ Diversion‖; and
(v) by deleting CPCs 5003, 5004, 5005, 5006, 5008,
5014, 5015, 5021 and inserting the following
CPCs in their proper numerical positions—
Description Medical equipment and medical
instruments
CPC 5003
Duty Rate 0%
Eligible Beneficiary Visiting consultant member of the
medical staff of the hospitals
Qualifying Goods Medical instruments and medical
equipment
Temporary
Importation
Conditions/
Restrictions
Goods must be used exclusively by
visiting consultants and must be
exported on the conclusion of the visit.
Specific Controls /
Diversion
Description Vessels (articles and parts) – passengers
and cargo
CPC 5004
Duty Rate 0%
Eligible Beneficiary Shipping lines and their passengers
Qualifying Goods Vessels (articles and parts); and ships’
stores.
Temporary
Importation
Conditions/
Restrictions
The vessels must be involved in the
carriage of passengers or cargo to or from
ports outside Bermuda.
CUSTOMS TARIFF AMENDMENT ACT 2009
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Specific
Controls/Diversion
Description Vessels (articles and parts) – non-
residents
CPC 5005
Duty Rate 0%
Eligible Beneficiary All importers
Qualifying Goods Vessels; articles and parts of vessels,
whether or not attached to vessels,
which form, or which are to form, part of
vessels; and ships’ stores.
Temporary
Importation
Conditions/
Restrictions
1. Goods must be imported for the
personal use of non-resident; and
must be so used.
2. The vessels must have been outside
of Bermuda for a continuous period
of 6 months within the previous 12
months before importation.
Specific
Controls/Diversion
Description Vessels (articles and parts) – racing or
exhibition
CPC 5006
Duty Rate 0%
Eligible Beneficiary All importers
Qualifying Goods Vessels; articles and parts of vessels,
whether or not attached to vessels,
which form, or which are to form, part of
vessels; and ships’ stores.
Temporary
Importation
Conditions/
Restrictions
1. The goods must be imported for a
race or exhibition and must be so
used.
2. The race or exhibition must be
recognized by the Minister of
Finance.
Specific
Controls/Diversion
The goods must be exported within one
month of the date of importation or such
longer period as the Collector of Customs
may permit.
CUSTOMS TARIFF AMENDMENT ACT 2009
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Description Vessels or aircraft (articles and parts) –
other
CPC 5008
Duty Rate 0%
Eligible Beneficiary All importers
Qualifying Goods Vessels and aircraft; articles and parts
of vessels or aircraft, whether or not
attached to vessels or aircraft, which
form, or which are to form, part of
vessels or aircraft; and ships’ or aircraft
stores.
Temporary
Importation
Conditions/
Restrictions
1. A temporary importation certificate
of the Collector of Customs is
required, which the Collector may
issue subject to such conditions for
the protection of the revenue as the
Collector sees fit.
2. There shall be payable in respect of
the issue of a certificate under
condition 1, such fee as may be
prescribed for the purpose under
the Government Fees Act 1965 [title
15 item 18].
Specific
Controls/Diversion
The goods must be exported within three
months of the date of importation or
such longer period as the Collector of
Customs may permit.
Description Aircraft technicians (Equipment and
tools)
CPC 5014
Duty Rate 0%
Eligible Beneficiary Aircraft engineers or aircraft mechanics
Qualifying Goods Aircraft technicians equipment and tools
Temporary
Importation
Conditions/
Restrictions
Goods must be imported by or for the
sole use of the eligible beneficiary for a
specific job.
Specific
Controls/Diversion
The goods must be exported within 90
days of importation, or such longer
period as the Minister may approve.
Description Jewellery for review
CUSTOMS TARIFF AMENDMENT ACT 2009
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CPC 5015
Duty Rate 0%
Eligible Beneficiary All importers
Qualifying Goods Gem stones, natural or cultured pearls,
precious or semi-precious stones,
precious metals and articles thereof.
Temporary
Importation
Conditions/
Restrictions
1. Goods must be imported for review.
2. Goods must be exported to the
supplier within 30 days from the
day of importation.
Specific
Controls/Diversion
Description Transport containers (articles and parts)
CPC 5021
Duty Rate 0%
Eligible Beneficiary All importers
Qualifying Goods Transport containers classified under
heading 86.09 of the First Schedule
(articles and parts)
Temporary
Importation
Conditions/
Restrictions
Transport containers (articles and parts)
which are carried on vessels and aircraft
involved in the carriage of cargo to and
from ports or airports outside Bermuda.
Specific
Controls/Diversion
Every transport container shall only be
used for transport or storage of goods
imported in the container or for export of
goods.
Description Humanitarian aid
CPC 5025
Duty Rate 0%
Eligible Beneficiary All importers
Qualifying Goods Equipment, vehicles and other means of
transport, specially trained animals,
provisions, supplies, personal effects
and other goods for disaster relief
personnel in order to perform their
duties and to support them in living and
working in Bermuda throughout the
duration of their mission.
CUSTOMS TARIFF AMENDMENT ACT 2009
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Temporary
Importation
Conditions/
Restrictions
The goods must be imported and used
for disaster relief.
Specific
Controls/Diversion
Amends Seventh Schedule
7 The Seventh Schedule to the principal Act is amended in the
Table of Miscellaneous Reliefs by deleting the words ―Specific Controls/
Directions‖ wherever they occur and substituting the words ―Specific
Controls/ Diversion‖.
Consequential amendment to the Government Fees Regulations
1976
8 The Schedule to the Government Fees Regulations 1976 is
amended in Head 16 by deleting ―section 6‖ wherever it occurs and
substituting ―CPC 5008‖.
Commencement
9 This Act shall come into force on 1 April 2009.
SCHEDULE (Section 4)
FIRST SCHEDULE
