Customs Tariff Amendment Act 2014
FA E R
N
AT F
TQUO U
BERMUDA
CUSTOMS TARIFF AMENDMENT ACT 2014
2014 : 16
TABLE OF CONTENTS
Citation
Amends section 1
Amends section 5A
Repeals and replaces First Schedule
Amends Second Schedule
Amends Fifth Schedule
Amends Sixth Schedule
Miscellaneous amendments to Schedules
Consequential amendment to Revenue Act 1898
Commencement
SCHEDULE
[See First Schedule Supplied by the Customs Department]
WHEREAS it is expedient to amend the Customs Tariff Act 1970 and to make a
consequential amendment 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:
Citation
This Act, which amends the Customs Tariff Act 1970 (“the principal Act”), may be
cited as the Customs Tariff Amendment Act 2014.
Amends section 1
Section 1 of the principal Act is amended—
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CUSTOMS TARIFF AMENDMENT ACT 2014
by repealing the definition of “Heading” and substituting—
“ “Heading” or “heading” means a heading of the Bermuda Nomenclature,
being a numerical code (in the first column of a Chapter of the First
Schedule) for goods of a particular class or description;”; and
by repealing the definition of “Tariff Code” and substituting—
“ “Tariff Code” or “tariff code” means a subheading of the Bermuda
Nomenclature, being a numerical code (in the second column of a
Chapter of the First Schedule) for goods of a particular class or
description;”.
Amends section 5A
Section 5A of the principal Act is amended—
in subsection (1)—
by repealing paragraph (d) and substituting—
accompanied goods of tariff code 9802.009 to the value of $200
imported by an islander;”;
“(d)
by repealing paragraph (f) and substituting—
bona fide baggage imported within a period—
starting 90 days before the arrival of the passenger to whom it
belongs; and
ending 90 days after the arrival of the passenger,
at the discretion of the Collector of Customs;”; and
“(f)
(i)
(ii)
by repealing paragraph (i) and substituting—
accompanied goods of tariff code 9802.009 to the value of $50
imported by a visitor;”; and
“(i)
in subsection (6) by deleting “Medals, cups and similar items” and
substituting “Goods”.
Repeals and replaces First Schedule
The First Schedule to the principal Act is repealed and replaced by the First
Schedule in the Schedule to this Act.
Amends Second Schedule
The Second Schedule to the principal Act is amended in the first sentence thereof
by deleting “or to goods taken out of bond under subsections (3) and (4) of section 36 of the
Revenue Act 1898”.
(a)
(b)
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(a)
(i)
(ii)
(iii)
(b)
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CUSTOMS TARIFF AMENDMENT ACT 2014
Amends Fifth Schedule
The Fifth Schedule to the principal Act is amended in the Table of End-Use
Reliefs—
by repealing CPC 4103 and substituting—
“ Description Commercial fishing equipment and bait
CPC 4103
Duty Rate 0%
Eligible
Beneficiary
All importers
Qualifying Goods 1. Goods of tariff code 0511.910.
2. Lubricating oils of heading 27.10 in bulk.
3. Monofilament line of heading 39.16.
4. Fishing floats of tariff code 3926.90.
5. Traps and parts of tariff code 3926.90.
6. Cordage, ropes and cables of tariff codes
5607.290, 5607.490, 5607.500 and 5607.900.
7. Goods of tariff code 5608.110.
8. Rudders and struts of tariff code 7326.900.
9. Goods of tariff codes 8407.210, 8407.290 and
8408.100.
10. Goods of tariff codes 8409.910 and 8409.990 for
goods of tariff codes 8407.210, 8407.290 and
8408.100.
11. Goods of tariff codes 8413.500, 8413.600,
8413.700 and 8413.810.
12. Goods of tariff code 8413.910 for goods of tariff
codes 8413.500, 8413.600, 8413.700 and 8413.810.
13. Machinery of tariff code 8422.300 for filling,
closing, sealing, or labelling bottles, cans, boxes,
bags or other containers.
14. Heat shrink wrapping machinery of tariff code
8422.400.
15. Refrigerators, freezers and ice making machinery
of tariff code 8418.690.
16. Winches of tariff codes 8425.310 and 8425.390.
17. Goods of tariff code 8438.500.
18. Ice crushing machinery of tariff code 8479.820.
19. Ice shaving machinery of tariff code 8479.899.
20. Goods of heading 84.83.
21. Gaskets and mechanical seals of tariff codes
4016.930, 4504.900, 4823.900 and heading 84.84.
22. Propellers of 8487.100.
23. Goods of tariff codes 8502.110, 8502.120,
8502.130 and 8502.200.
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(a)
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CUSTOMS TARIFF AMENDMENT ACT 2014
24. Parts of tariff code 8503.000 for goods of tariff
codes 8502.110, 8502.120, 8502.130 and 8502.200.
25. Goods of heading 85.11.
26. Goods of tariff code 8526.100.
27. Goods of tariff code 8526.910.
28. Echo sounders, scanning sonar and fish finders
of tariff code 9014.800.
29. Fighting chairs of tariff codes 9401.610,
9401.690, 9401.710, 9401.790 and 9401.800.
30. Fish hooks, weights, swivels, lines, lures, floats,
butterfly nets, artificial bait and other line fishing
tackle of heading 95.07 (except fishing rods and
reels).
End-Use Conditions /
Restrictions
1. Goods must be used only—
(a) to maintain, repair or refit fishing vessels licensed
under regulation 5 of the Fisheries Regulations
2010;
(b) for fishing by persons registered under regulation
12 of the Fisheries Regulations 2010; or
(c) to chill, freeze, process, or pack Bermuda fish
products prior to marketing.
2. Goods must be approved by the Director of
Environmental Protection.
In this CPC “bulk” means in an aggregate volume
equal to or greater than 12 litres.
Specific Controls /
Diversion
Construction For the avoidance of doubt, the general provisions of
this Schedule shall be construed as one with this
CPC. ”;
by repealing CPC 4140 and substituting—
“ Description Goods for youth organizations and St. John
Ambulance Brigade.
CPC 4140
Duty Rate 0%
Eligible
Beneficiary
St. John Ambulance Brigade; Bermuda Girl Guides
Association; Bermuda Sea Cadets Association; Boys’
Brigade; Church Lads’ & Church Girls’ Brigade;
Girls’ Brigade; Duke of Edinburgh’s Award,
Bermuda; Outward Bound Bermuda; Pathfinder
Club (Seventh-Day Adventist Church of Bermuda);
Raleigh International, Bermuda; and Scout
Association – Bermuda Branch.
(b)
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CUSTOMS TARIFF AMENDMENT ACT 2014
Qualifying Goods Articles of uniform and equipment.
End-Use Conditions /
Restrictions
Goods must be imported and used only for the
purposes of the relevant eligible beneficiary.
Specific Controls /
Diversion
Construction For the avoidance of doubt, the general provisions of
this Schedule shall be construed as one with this
CPC. ”;
by repealing CPC 4152 and substituting—
“ Description Paper for use in the printing industry.
CPC 4152
Duty Rate 0%
Eligible
Beneficiary
Commercial printers
Qualifying Goods 1. Paper, excluding newsprint of heading 48.01
2. Envelopes of tariff code 4817.100
End-Use Conditions /
Restrictions
Goods must be imported and used exclusively by the
local commercial printing industry for printing
purposes.
Specific Controls /
Diversion
Construction For the avoidance of doubt, the general provisions of
this Schedule shall be construed as one with this
CPC. ”;
by repealing CPC 4160 and substituting—
“ Description Commercial tour boats
CPC 4160
Duty Rate 10%
Eligible
Beneficiary
All importers
Qualifying Goods 1. Vessels
2. Equipment, furnishings, fittings, fixtures and
parts.
End-Use Conditions /
Restrictions
1. Vessels must be—
(a) licensed under section 4 of the Marine Board
(Island Boats) Regulations 1965; and
(b) used exclusively for commercial tours or
commercial sport diving purposes.
(c)
(d)
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CUSTOMS TARIFF AMENDMENT ACT 2014
2. Equipment, furnishings, fittings, fixtures and
parts must be imported and used only to equip,
furnish, refit, repair or maintain qualifying vessels.
Specific Controls /
Diversion
Construction For the avoidance of doubt, the general provisions of
this Schedule shall be construed as one with this
CPC. ”;
in the “Qualifying Goods” row of CPC 4169, by repealing paragraph 7 and
substituting—
“7. Lymphedema sleeves and equipment.
8. Equipment designed to compensate for speech impediment.
9. Other equipment which assists disabled people with severe
handicap to their limbs.”;
by repealing CPC 4181;
by repealing CPC 4198 and substituting—
“ Description Awards
CPC 4198
Duty Rate 0%
Eligible
Beneficiary
All importers
Qualifying Goods All goods
End-Use Conditions /
Restrictions
Goods must be imported for award to a person for
distinction in art, literature, science or sport, or for
public service, or otherwise in recognition of
meritorious achievement or conduct and must be so
awarded.
Specific Controls /
Diversion
The Collector of Customs may require the production
of any supporting documents.
Construction For the avoidance of doubt, the general provisions of
this Schedule shall be construed as one with this
CPC. ”;
by repealing CPC 4202 and substituting—
“ Description Goods for use as memorials
CPC 4202
Duty Rate 0%
(e)
(f)
(g)
(h)
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CUSTOMS TARIFF AMENDMENT ACT 2014
Eligible
Beneficiary
All importers
Qualifying Goods 1. Goods of heading 68.02
2. Goods of tariff code 9703.009
3. Goods of tariff code 8310.000
End-Use Conditions /
Restrictions
Goods must be imported and used only as memorials
for deceased persons or historical events or to be
affixed thereto.
Specific Controls /
Diversion
Construction For the avoidance of doubt, the general provisions of
this Schedule shall be construed as one with this
CPC. ”;
by repealing CPC 4208 and substituting—
“ Description Goods for integrated electronic communications
networks
CPC 4208
Duty Rate 0%
Eligible
Beneficiary
ICOL holders and their agents
Qualifying Goods Electronic communications equipment, apparatus
and machinery (except customer premises
equipment).
End-Use Conditions /
Restrictions
1. The goods must be imported for and incorporated
in infrastructure to establish, construct and operate
electronic communications network infrastructure
on an integrated basis, subject to the terms of an
ICOL granted by the Regulatory Authority under the
Electronic Communications Act 2011.
2. In this CPC—
“customer premises equipment” has the meaning
given in section 2 of the Electronic Communications
Act 2011;
“ICOL” and “ICOL holders” have the meaning given
in the Electronic Communications Act 2011.
Specific Controls /
Diversion
Construction For the avoidance of doubt, the general provisions of
this Schedule shall be construed as one with this
CPC. ”; and
by, after CPC 4209, inserting the following CPCs—
(i)
(j)
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CUSTOMS TARIFF AMENDMENT ACT 2014
“ Description Goods for Government capital expenditure schemes
CPC 4210
Duty Rate Such rate as is determined by the Minister of
Finance in respect of the qualifying goods. (This rate
must be set out in a Head of Department's
certificate.)
Eligible
Beneficiary
All importers
Qualifying Goods All goods
End-Use Conditions /
Restrictions
1. Goods must be imported and used only for the
purposes of a Bermuda Government capital
expenditure scheme approved by the Cabinet of the
Government of Bermuda (an “approved scheme”).
2. The Head of a Bermuda Government Department
(a “Head of Department”) shall complete a certificate
(a “Head of Department’s certificate”) and thereon
certify that the importation is for the purposes of a
particular approved scheme.
3. A Head of Department’s certificate shall be in such
form, and contain such particulars, as the Collector
of Customs shall determine.
4. The customs declaration for the imported goods
shall include such reference to the Head of
Department’s certificate as the Collector of Customs
shall require.
5. A Head of Department’s certificate shall be
published in accordance with the Statutory
Instruments Act 1977, provided that section 6
(parliamentary scrutiny of statutory instruments) of
that Act shall not apply.
Specific Controls /
Diversion
1. The holder of an authorisation to import goods
under this relief, whenever so required by the
Collector of Customs, shall permit the Collector or
any person authorised by him for that purpose, to
inspect any goods declared for this relief and to enter
any premises in order to inspect such goods.
2. The Head of Department shall keep a record of
each Head of Department’s certificate certified by
him, and the Collector of Customs may determine
the form and the manner in which such record is to
be kept.
Construction For the avoidance of doubt, the general provisions of
this Schedule shall be construed as one with this
CPC.
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CUSTOMS TARIFF AMENDMENT ACT 2014
Description Goods for Global Marine Systems (Bermuda) Limited
CPC 4211
Duty Rate 0%
Eligible
Beneficiary
Global Marine Systems (Bermuda) Limited
Qualifying Goods Telecommunication cable, equipment, apparatus
and machinery
End-Use Conditions /
Restrictions
Goods must be imported and used directly and solely
for the purpose of providing, maintaining, repairing
and extending offshore submarine cables.
Specific Controls /
Diversion
Construction For the avoidance of doubt, the general provisions of
this Schedule shall be construed as one with this
CPC.
Description Goods for controlled multi-sensory environment
therapy (Snoezelen rooms)
CPC 4212
Duty Rate 0%
Eligible
Beneficiary
All importers
Qualifying Goods All goods
End-Use Conditions /
Restrictions
1. Goods must be used exclusively in rooms designed
for controlled multi-sensory environment therapy.
2. Goods must be approved by the Chief Medical
Officer.
Specific Controls /
Diversion
Construction For the avoidance of doubt, the general provisions of
this Schedule shall be construed as one with this
CPC.
Description Goods for automated external defibrillators (AEDs)
CPC 4213
Duty Rate 0%
Eligible
Beneficiary
All importers
Qualifying Goods 1. Goods of heading 85.07
2. Electrodes of tariff code 9018.909
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CUSTOMS TARIFF AMENDMENT ACT 2014
End-Use Conditions /
Restrictions
Goods must be imported and used exclusively with
automated external defibrillators.
Specific Controls /
Diversion
Construction For the avoidance of doubt, the general provisions of
this Schedule shall be construed as one with this
CPC.
Description Goods for optical lens production
CPC 4214
Duty Rate 0%
Eligible
Beneficiary
All importers
Qualifying Goods Optical lens blanks, lens polish and other materials
and supplies
End-Use Conditions /
Restrictions
Goods must be imported and used only with
machines of tariff code 8479.891
Specific Controls /
Diversion
Construction For the avoidance of doubt, the general provisions of
this Schedule shall be construed as one with this
CPC. ”.
Amends Sixth Schedule
The Sixth Schedule to the principal Act is amended in the Table of Temporary
Importation Reliefs—
by repealing CPC 5010 (Cinematographic projectors) and CPC 5011
(Cinematography films and equipment); and
by, after CPC 5029, inserting—
“ Description Commercial Traveller’s samples
CPC 5030
Duty Rate 0%
Eligible
Beneficiary
Commercial Travellers
Qualifying Goods All goods
Temporary Importation
Conditions /
Restrictions
The goods must be imported and used only to solicit
orders for goods of the type they represent.
In this CPC “commercial traveller” means a person
other than a person ordinarily resident in Bermuda
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(a)
(b)
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CUSTOMS TARIFF AMENDMENT ACT 2014
who, on behalf of any person, firm, company or
corporate body outside Bermuda, takes or receives
or solicits orders for anything capable of being sold
or disposed of for valuable consideration.
Specific Controls /
Diversion
1. Security for the relieved duty shall be provided in
such form and manner as the Collector of Customs
may require as a condition of authorization.
2. The goods must be exported within 30 days of
importation or such longer period as the Collector of
Customs may in any particular case specify.
3. The Collector of Customs in issuing an
authorization may make it subject to such other
conditions as he considers appropriate for protecting
the revenue.
Construction For the avoidance of doubt, the general provisions of
this Schedule shall be construed as one with this
CPC. ”.
Miscellaneous amendments to Schedules
The Fifth Schedule is amended—
in CPC 4104, in the “End-Use Conditions / Restrictions” row, by—
deleting “Agriculture, Fisheries and Parks” and substituting
“Environmental Protection”; and
deleting “the Environment” and substituting “Health and
Environment”;
in CPC 4119, in the “End-Use Conditions / Restrictions” row, by deleting
“Agriculture and Fisheries” and substituting “Environmental Protection”;
in CPC 4124 by—
deleting “Department of Tourism” wherever it appears and substituting
“Bermuda Tourism Authority”; and
deleting “Director of Tourism” and substituting “Chief Executive Officer
of the Bermuda Tourism Authority”; and
in CPC 4171 by deleting “Works, Engineering and Housing” and
substituting “Public Works”.
The Sixth Schedule is amended by—
deleting “Department of Tourism” wherever it appears in CPC 5007 and
CPC 5022, and substituting “Bermuda Tourism Authority”; and
deleting “Director of Tourism” wherever it appears in CPC 5007, CPC 5009,
CPC 5022, CPC 5023 and CPC 5024, and substituting “Chief Executive
Officer of the Bermuda Tourism Authority”.
8 (1)
(a)
(i)
(ii)
(b)
(c)
(i)
(ii)
(d)
(2)
(a)
(b)
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CUSTOMS TARIFF AMENDMENT ACT 2014
Consequential amendment to Revenue Act 1898
Section 27 (commercial travellers samples) of the Revenue Act 1898 is repealed.
Commencement
This Act comes into operation on 1 April 2014.
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CUSTOMS TARIFF AMENDMENT ACT 2014
SCHEDULE
(section 4)
[SEE FIRST SCHEDULE SUPPLIED BY THE CUSTOMS DEPARTMENT]
[Assent Date: 28 March 2014]
[Operative Date: 01 April 2014]
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