Customs Tariff Amendment (No. 2) Act 2011
FA E R
N

AT F
TQUO U

BERMUDA

CUSTOMS TARIFF AMENDMENT (NO. 2) ACT 2011

2011 : 10

TABLE OF CONTENTS

Citation
Amends Section 1
Amends First Schedule
Amends Fifth Schedule
Amends Sixth Schedule
Amends Seventh Schedule
Commencement

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:

Citation
This Act may be cited as the Customs Tariff Amendment (No. 2) Act 2011.

Amends Section 1
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—

“ “Heading” means a heading of the Bermuda Nomenclature;

“Tariff Code” means a subheading of the Bermuda Nomenclature;”.

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CUSTOMS TARIFF AMENDMENT (NO. 2) ACT 2011

Amends First Schedule
The First Schedule to the principal Act is amended in the Table of Import Duties—

by deleting the following Tariff Code and its corresponding Description,
Unit for Duty, Unit of Classification and Rate of Duty—

“ 8418.690 - - Other value 1. u 22.25% ”;

by inserting the following Tariff Codes and their corresponding
Descriptions, Units for Duty, Units of Classification and Rates of Duty—

“ - - Other
8418.691 - - - Atmospheric water

generators
value 1. u 0%

8418.699 - - - Other value 1. u 22.25% ”;

by deleting the following Tariff Code and its corresponding Description,
Unit for Duty, Unit of Classification and Rate of Duty—

“ 8421.990 - - Other value 1. kg 22.25% ”; and

by inserting the following Tariff Codes and their corresponding
Descriptions, Units for Duty, Units of Classification and Rates of Duty—

“ - - Other
8421.991 - - - For filtering or purifying

water
value 1. kg 0%

8421.999 - - - Other value 1. kg 22.25% ”.

Amends Fifth Schedule
The Fifth Schedule to the principal Act is amended in the Table of End-Use

Reliefs—

by deleting CPC 4122 and CPC 4184 on Electronic Surveillance
Equipment; and

by inserting the following CPCs in their proper numerical positions—

“ Description Parts for water filtering or purifying machinery and
apparatus

CPC 4122
Duty Rate 0%
Eligible
Beneficiary

All importers

Qualifying Goods Parts for goods of Tariff Code 8421.210.

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(a)

(b)

(c)

(d)

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(a)

(b)

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CUSTOMS TARIFF AMENDMENT (NO. 2) ACT 2011

End-Use
Conditions /
Restrictions

1. Goods must be used only with goods of Tariff Code
8421.210.
2. The Permanent Secretary responsible for works
and engineering shall certify that the parts are
eligible for this relief.

Specific Controls /
Diversion

Description Electronic surveillance equipment
CPC 4188
Duty Rate 0%
Eligible
Beneficiary

Carriers providing public telecommunications
services, to whom a licence, permit or certificate has
been issued under the Telecommunications Act
1986.

Qualifying Goods Telecommunications equipment, apparatus and
machinery.

End-Use
Conditions /
Restrictions

1. Goods must be imported and used for the
purposes of law enforcement.
2. Goods must be required by the Carrier to assist
the Bermuda Police Service in carrying out electronic
surveillance and intercepting electronic
communications.
3. The Director of Telecommunications shall certify
that the goods are eligible for this relief.

Specific Controls /
Diversion

Description Structures and mountings for photovoltaic panels
and photovoltaic electric generators

CPC 4189
Duty Rate 0%
Eligible
Beneficiary

All importers

Qualifying Goods Structures of Tariff Codes 7308.909 and 7610.909,
and mountings of Tariff Codes 8302.410 and
8302.490.

End-Use
Conditions /
Restrictions

Goods must be imported and used only for the
installation or mounting of photovoltaic panels of
Tariff Code 8541.400 or photovoltaic electric
generators of Tariff Codes 8501.611, 8501.621,
8501.631 and 8501.641.

Specific Controls /

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CUSTOMS TARIFF AMENDMENT (NO. 2) ACT 2011

Diversion

Description Goods for commercial printing of foreign newspapers
CPC 4190
Duty Rate 15%
Eligible
Beneficiary

All importers

Qualifying Goods Machines of Tariff Code 8443.310 and parts and
accessories of Tariff Code 8443.990.

End-Use
Conditions /
Restrictions

Goods must be imported and used only for printing
foreign newspapers for a commercial purpose.

Specific Controls /
Diversion

Description Paper for commercial printing of foreign newspapers
CPC 4191
Duty Rate 10%
Eligible
Beneficiary

All importers

Qualifying Goods Paper of Heading 48.02.
End-Use
Conditions /
Restrictions

Paper must be imported and used only for printing
foreign newspapers for a commercial purpose.

Specific Controls /
Diversion

Description Motor taxis for transport of disabled persons
CPC 4193
Duty Rate 8%
Eligible
Beneficiary

All importers

Qualifying Goods Goods of Heading 87.03 designed or adapted to
transport physically disabled persons.

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.
4. The importation must be approved by the Director
of Transport Control.

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CUSTOMS TARIFF AMENDMENT (NO. 2) ACT 2011

Specific Controls /
Diversion

Description Marine safety equipment and parts
CPC 4192
Duty Rate 0%
Eligible Beneficiary All importers
Qualifying Goods 1. Life boats and inflatable life rafts, their equipment

and crews’ accoutrements; hydrostatic releases;
resuscitators; life buoys; life jackets; distress
signalling equipment, including flares, rockets,
day smoke generators, dye-markers, mirrors, horns,
emergency position-indicating radio beacons
(EPIRBs), emergency locator transmitters (ELTs) and
personal locator beacons (PLBs); radio distress
signalling equipment; marine VHF radios; automatic
identification system (AIS) equipment;
global positioning system (GPS) equipment; radio
antennas for fixed radio equipment operating on
marine frequencies and similar articles.
2. Parts of goods qualifying under paragraph 1.

End-Use
Conditions /
Restrictions

1. Goods must be imported and used onboard vessels
or in the sea for ensuring the safety of life at sea or
for life saving purposes.
2. Goods must be of a type approved by the Director
of Marine and Ports Services for ensuring the safety
of life at sea.

Specific Controls /
Diversion ”.

Amends Sixth Schedule
The Sixth Schedule to the principal Act is amended in the Table of Temporary

Importation Reliefs by inserting the following CPC in its proper numerical position—

“ Description Trailers and semi-trailers (articles and parts)
CPC 5028
Duty Rate 0%
Eligible
Beneficiary

All importers

Qualifying Goods Trailers and semi-trailers classified under Tariff
Codes 8716.390 and 8716.310 (articles and parts)

Temporary Importation
Conditions /

Trailers and semi-trailers (articles and parts) which
are carried on vessels and aircraft involved in the

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CUSTOMS TARIFF AMENDMENT (NO. 2) ACT 2011

Restrictions carriage of cargo to and from ports or airports
outside Bermuda.

Specific Controls /
Diversion

Every trailer and semi-trailer shall only be used for
transport or storage of goods imported on the trailer
or semi-trailer or for the export of goods. ”.

Amends Seventh Schedule
The Seventh Schedule to the principal Act is amended in the Table of Miscellaneous

Reliefs by deleting CPC 4303.

Commencement
This Act shall come into operation on 1 April 2011.

[Assent Date: 25 March 2011]

[Operative Date: 01 April 2011]

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