Bermuda Airport (Duty Free Sales) Amendment Act 2011
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BERMUDA

BERMUDA AIRPORT (DUTY FREE SALES) AMENDMENT ACT 2011

2011 : 38

TABLE OF CONTENTS

Citation
Amends section 1
Amends section 2
Amends section 3
Amends section 9
Amends section 21
Substitutes section 35
Amends section 39
Inserts section 41A
Amends section 43
Substitutes section 44
Amends section 47
Amends Second Schedule
Consequential Amendments

WHEREAS it is expedient to amend the Bermuda Airport (Duty Free Sales) Act
1997 to modify the licensing system for the operation of warehouses at the L. F. Wade
International Airport to provide for the sale of duty free goods to arriving air passengers;

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:

Citation
This Act may be cited as the Bermuda Airport (Duty Free Sales) Amendment Act

2011.

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BERMUDA AIRPORT (DUTY FREE SALES) AMENDMENT ACT 2011

Amends section 1
Section 1 and the title of the Bermuda Airport (Duty Free Sales) Act 1997 (in this

Act referred to as “the principal Act”) is amended by deleting “Bermuda”.

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

in the definition of “authorized person”, by deleting “Bermuda” and
substituting “L. F. Wade International”;

by deleting the definition of “Bermuda Airport” and inserting the following
definition in its proper alphabetical position—

“ “Airport” has the meaning assigned to “Bermuda Airport” in section 1 of
the Civil Airports Act 1949;”;

in the definition of “Bermuda Air Terminal” by deleting “section 1 of the
Civil Airports Act 1949” and substituting “regulation 2 of the Bermuda Air
Terminal (Fees) Regulations 1952”;

in the definition of “purchaser”, by inserting the words “has just arrived in
Bermuda or”, at the beginning of paragraph (b); and

by inserting the following definition in its proper alphabetical position—

“ “Collector” means the Collector of Customs; ”.

Amends section 3
Section 3(1) of the principal Act is repealed and the following subsection is

substituted—

The classes of goods which may, in accordance with this Act, be
received and—

sold free of duty; or

stored free of duty,

in regulated shops and airport duty free warehouses are those listed in the First
Schedule and the goods shall be known as "scheduled goods". ”.

“(1)

(a)

(b)

Amends section 9
Section 9(c) of the principal Act is amended by deleting “Bermuda”.

Amends section 21
Section 21 of the principal Act is amended—

in the headnote by inserting “departing” next after “where”;

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(a)

(b)

(c)

(d)

(e)

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(a)

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BERMUDA AIRPORT (DUTY FREE SALES) AMENDMENT ACT 2011

in subsection (1) by deleting “Where a flight is delayed and a” and
substituting “Where a departing flight is delayed and a departing”.

Substitutes section 35
Section 35 of the principal Act is repealed and the following section is

substituted—

“Prohibition of storage of duty paid goods in airport duty free warehouse
Duty paid goods shall not be stored in an airport duty free warehouse.”.35

Amends section 39
Section 39 of the principal Act is amended—

by deleting paragraph (d);

in paragraph (e) by deleting the full stop and substituting a semicolon; and

by inserting the following paragraphs next after paragraph (e)—

that the licensee sells scheduled goods from the warehouse, to
arriving passengers only;

that scheduled goods from the warehouse sold to arriving
purchasers, shall be given to the purchasers in sealed packages in
such manner as the Collector may direct.”.

“(f)

(g)

Inserts section 41A
The principal Act is amended by inserting the following section next after section

41—

“Display of notices in airport duty free warehouses
Every licensee shall, at the regulated shop in respect of which his licence

is granted, display his Airport Duty Free Warehouse Licence and notices
indicating—

the restrictions in respect of the minimum age, if any, for the
purchase of classes of scheduled goods; and

such other matters as may be specified in writing from time to time
by the Minister.”.

41A

(a)

(b)

Amends section 43
Section 43(2) of the principal Act is amended—

in paragraph (e) by inserting “and” next after the semicolon; and

by deleting paragraph (f).

(b)

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(a)

(b)

(c)

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(a)

(b)

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BERMUDA AIRPORT (DUTY FREE SALES) AMENDMENT ACT 2011

Substitutes section 44
Section 44 of the principal Act is repealed and the following section is

substituted—

“Restriction of entry to warehouse
Subject to subsection (2), a licensee shall not admit any person into

his airport duty free warehouse except a proper officer, an authorised person, or a
person who has just arrived in Bermuda by air.

A person who has just arrived in Bermuda by air, shall be admitted
into an airport duty free warehouse only at times, a proper officer, upon notification
to the licensee, permits.”.

44 (1)

(2)

Amends section 47
Section 47 of the principal Act is amended by inserting the following subsection

next after subsection (2)—

A licensee who fails to comply with any condition imposed in a licence
under section 39, shall pay a penalty of the level 4 amount.”.

“(2A)

Amends Second Schedule
The Second Schedule is amended—

by intituling the existing Second Schedule as “Part 1”;

by deleting paragraph 2 and substituting the following paragraph—

Sections 14, 16, 24 and 28 of the Act which relate to—

the entry of goods;

ascertainment of the value of goods for the purposes of duty; and

quarterly tables of imports and exports,

shall apply.”;

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(a)

(b)

(c)

in paragraph 3—

in subparagraph (6) by deleting “and 63”; and

in subparagraph (8)(a) by inserting “or an airport duty free warehouse”,
next after “shop”;

by deleting paragraph 5 and substituting the following paragraph—

The following provisions of the Act shall apply—

sections 96 to 98A, 99A to 103 and the First Schedule, which relate
to search and seizure;

sections 104 to 108, which relate to claims; and

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(a)

(b)

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(a)

(b)

(c)

(i)

(ii)

(d)

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BERMUDA AIRPORT (DUTY FREE SALES) AMENDMENT ACT 2011

section 109, which relates to writs of assistance.”; and(c)

by inserting the following Part next after Part 1—

“PART 2

APPLICATION OF PROVISIONS OF THE CUSTOMS TARIFF ACT 1970

Section 5A and Heading 98.02 of the Customs Tariff Act 1970 shall apply
to scheduled goods removed from an airport duty free warehouse by an arriving
purchaser, as if such goods were accompanied personal goods imported by such
person.

Section 7(1)(a) of the Customs Tariff Act 1970 shall apply to both the
licensee and the purchaser.”.

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Consequential Amendments
The Government Fees Regulations 1976 are amended in Head 4—

by deleting “Bermuda”; and

in paragraph (2)—

by deleting “$6,558” and substituting “$6871”; and

by deleting “$13,116” and substituting “$13,411”.

The Revenue Act 1898 is amended by deleting section 84A(5)(b) and
substituting the following—

Airport (Duty Free Sales) Act 1997 (“A(DFS)A");”.“(b)

[Assent Date: 06 December 2011]

[Operative Date: 06 December 2011]

(e)

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(a)

(b)

(i)

(ii)

(2)

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