Advanced Search

Customs Tariff Amendment Act 2015

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
Customs Tariff Amendment Act 2015
FA E R
N

AT F
TQUO U

BERMUDA

CUSTOMS TARIFF AMENDMENT ACT 2015

2015 : 7

TABLE OF CONTENTS

Citation
Amends section 5
Amends section 11
Amends First Schedule: certain live plants, mushroom spawn and strawberry
plants
Amends First Schedule: petroleum oils
Amends Fifth Schedule: concessionary duty rate on petroleum oils
Amends Fifth Schedule: goods for museums, scientific research etc
Amends Fifth Schedule: local food production, manufacturing and packaging
Amends Fifth Schedule: miscellaneous
Amends Sixth Schedule
Inserts Seventh Schedule
Amends Consular Relations Act 1971
Consequential amendments, repeals and revocations
Validation and consequential repeal of certain private enactments
Commencement

WHEREAS it is expedient to amend the Customs Tariff Act 1970 and make
consequential provision, and to validate customs duty relief granted under certain private
enactments and to repeal those enactments;

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 Act 2015.

1
2
3
4

5
6
7
8
9
10
11
12
13
14
15

1

1

CUSTOMS TARIFF AMENDMENT ACT 2015

Amends section 5
In section 5 of the Customs Tariff Act 1970 (“the principal Act”), after

subsection (2) insert—

The Seventh Schedule (which provides miscellaneous reliefs in respect
of goods brought back to Bermuda and warranty replacements) has effect.”

“(3)

In consequence of that amendment—

in sections 5(4) and 13(1) delete “or Sixth” and substitute “, Sixth or
Seventh”;

in section 12(1), after “ Sixth” insert “or Seventh”.

Amends section 11
In section 11 of the principal Act, after subsection (5) insert—

The surcharge imposed on goods entered pursuant to section 18 of the
Revenue Act 1898 (packages with unknown contents) shall be two per centum (2%)
of the duty imposed under section 2(2).”

“(5A)

In section 11(6) of the principal Act—

delete the definition of “discharge” and substitute—

“ “discharge” means—

proper entry for home use;

diversion to home use; and

export;”;

(a)

(b)

(c)

at the end of the definition of “duty suspension arrangements” insert—

release of goods before entry and payment of duty under section
18 of the Revenue Act 1898;”.

“(e)

Amends First Schedule: certain live plants, mushroom spawn and strawberry plants
In Heading 06.02 of the First Schedule to the principal Act (certain live plants)—

in tariff code 0602.200 (trees, shrubs and bushes which bear edible fruit
or nuts), delete the rate of duty “33.5%” and substitute “0%”;

delete tariff code 0602.900 (other) and substitute—

“ Heading Tariff
Code

Unit
for

Duty

Unit of
Classification

Rate of
Duty

0602.90

2 (1)

(2)

(a)

(b)

3 (1)

(2)

(a)

(b)

4

(a)

(b)

2

CUSTOMS TARIFF AMENDMENT ACT 2015

0602.901 --- Mushroom spawn value 1. kg 0%
0602.902 --- Strawberry plants value 1. kg 0%
0602.909 --- Other value 1. kg 33.5% ”

Amends First Schedule: petroleum oils
In Heading 27.10 of the First Schedule to the principal Act—

delete the rate of duty “0.57” for tariff code 2710.120 (light oils and
preparations) and substitute “0.62”;

delete the rate of duty “0.17” for tariff code 2710.191 (kerosene etc) and
substitute “0.22”;

delete the rate of duty “0.37” for tariff code 2710.192 (gas oils, diesel) and
substitute “0.42”.

Amends Fifth Schedule: concessionary duty rate on petroleum oils
In the Fifth Schedule to the principal Act—

in CPC 4701 (concessionary rate on petroleum oils for Bermuda Hospitals
Board) delete the rate of duty “23¢ per l” and substitute “28¢ per l”;

in CPCs 4702, 4703, 4704 and 4705 (concessionary rate on petroleum oils
for hotels and BELCO) delete the rate of duty “9.5¢ per l” and substitute
“14.5¢ per l”.

Amends Fifth Schedule: goods for museums, scientific research etc
In the Fifth Schedule to the principal Act, insert the following new CPCs in

appropriate numerical order—

“ Description Goods for museums
CPC 4216
Duty Rate 0%
Eligible
Beneficiary

All importers

Qualifying Goods All goods
End-Use Conditions /
Restrictions

1. The goods must be imported and used only for the
purposes of—
(a) public exhibition or display by an approved
organisation; or
(b) restoration of buildings on premises leased,
owned or held in trust by an approved organisation
(with the previous written sanction of the Minister of
Finance); or

5

(a)

(b)

(c)

6

(a)

(b)

7 (1)

3

CUSTOMS TARIFF AMENDMENT ACT 2015

(c) development, enhancement or conservation of
any public exhibition or display promoted by an
approved organisation; or
(d) the feeding of animals forming part of any public
exhibition or display promoted by an approved
organisation.

2. In this CPC—
“approved organisation” means an organisation
approved by the Minister by notice published in the
Gazette (which shall not be subject to parliamentary
scrutiny).

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 ocean scientific research, environmental
protection or education

CPC 4217
Duty Rate 0%
Eligible
Beneficiary

All importers

Qualifying Goods All goods
End-Use Conditions /
Restrictions

1. Goods must be imported and used by an approved
organisation for the purposes of ocean scientific
research, environmental protection or education.

2. In this CPC—
“approved organisation” means an organisation
approved by the Minister by notice published in the
Gazette (which shall not be subject to parliamentary
scrutiny).

Specific Controls /
Diversion
Construction For the avoidance of doubt, the general provisions of

this Schedule shall be construed as one with this
CPC. ”.

In consequence, repeal the following CPCs in the Fifth Schedule—

CPC 4132 (Bermuda National Trust);

CPC 4136 (artwork for public exhibition);

(2)

(a)

(b)

4

CUSTOMS TARIFF AMENDMENT ACT 2015

CPC 4139 (Bermuda Zoological Society);

CPC 4184 (St George’s Foundation); and

CPC 4199 (Bermuda Society of Arts).

Amends Fifth Schedule: local food production, manufacturing and packaging
In the Fifth Schedule to the principal Act, insert the following new CPC in

appropriate numerical order—

“ Description Goods for commercial food production
CPC 4215
Duty Rate 0%
Eligible
Beneficiary

All importers

Qualifying Goods All goods
End-Use Conditions /
Restrictions

1. Goods must be imported and used only in
connection with the local commercial production of
animal or vegetable products for human
consumption.
2. Goods must be approved by the Director of
Environmental Protection.

3. In this CPC—
“animal or vegetable products” means––
(a) fresh meat and meat offal;
(b) fresh fish and crustaceans, molluscs and other
aquatic invertebrates;
(c) dairy produce, birds’ eggs, natural honey, and
other products of animal origin;
(d) fresh vegetables, roots and tubers; or
(e) fresh fruits and nuts;
“production” includes fishing, production by
natural processes, and production by mechanical
means.

Specific Controls /
Diversion
Construction For the avoidance of doubt, the general provisions of

this Schedule shall be construed as one with this
CPC. ”

In consequence of new CPC 4215 (goods for commercial food production),
repeal the following CPCs in the Fifth Schedule—

CPC 4101 (equipment used in the poultry industry);

(c)

(d)

(e)

8 (1)

(2)

(a)

5

CUSTOMS TARIFF AMENDMENT ACT 2015

CPC 4102 (machinery used in the dairy industry);

CPC 4103 (commercial fishing equipment and bait);

CPC 4104 (aqua culture equipment);

CPC 4146 (extracts, essences or concentrates);

CPC 4174 (farm commodities).

In the Fifth Schedule to the principal Act, delete CPCs 4151 and 4153 and
substitute—

“ Description Plastic articles for the conveyance or packing of local
products or manufactures

CPC 4151
Duty Rate 15%
Eligible
Beneficiary

All importers

Qualifying Goods Goods of heading 39.23
End-Use Conditions /
Restrictions

1. Goods must be imported and used only for the
conveyance or packing of animal or vegetable
products produced locally for human consumption,
or locally manufactured goods.

2. In this CPC—
“animal or vegetable products” means––
(a) fresh meat and meat offal;
(b) fresh fish and crustaceans, molluscs and other
aquatic invertebrates;
(c) dairy produce, birds’ eggs, natural honey, and
other products of animal origin;
(d) fresh vegetables, roots and tubers; or
(e) fresh fruits and nuts;
“manufacture” means the process of converting raw
materials, components, or parts into finished goods
for use or sale, and includes the preparation of
foodstuffs and beverages;
“production” includes fishing, production by
natural processes, and production by mechanical
means.

Specific Controls /
Diversion
Construction For the avoidance of doubt, the general provisions of

this Schedule shall be construed as one with this
CPC.

(b)

(c)

(d)

(e)

(f)

(3)

6

CUSTOMS TARIFF AMENDMENT ACT 2015

Description Paper packing containers for the conveyance or
packing of local products or manufactures

CPC 4153
Duty Rate 0%
Eligible
Beneficiary

All importers

Qualifying Goods Goods of heading 48.19
End-Use Conditions /
Restrictions

1. Goods must be imported and used only for the
conveyance or packing of animal or vegetable
products produced locally for human consumption,
or locally manufactured goods.

2. In this CPC—
“animal or vegetable products” means––
(a) fresh meat and meat offal;
(b) fresh fish and crustaceans, molluscs and other
aquatic invertebrates;
(c) dairy produce, birds’ eggs, natural honey, and
other products of animal origin;
(d) fresh vegetables, roots and tubers; or
(e) fresh fruits and nuts;
“manufacture” means the process of converting raw
materials, components, or parts into finished goods
for use or sale, and includes the preparation of
foodstuffs and beverages;
“production” includes fishing, production by natural
processes, and production by mechanical means.

Specific Controls /
Diversion
Construction For the avoidance of doubt, the general provisions of

this Schedule shall be construed as one with this
CPC. ”

Amends Fifth Schedule: miscellaneous
In the Fifth Schedule to the principal Act, delete CPC 4127 and substitute—

“ Description Goods for the U.N. Development Programme and
Commonwealth Fund for Technical Co-operation
project

CPC 4127
Duty Rate 0%
Eligible
Beneficiary

All importers

9 (1)

7

CUSTOMS TARIFF AMENDMENT ACT 2015

Qualifying Goods All goods
End-Use Conditions /
Restrictions

1. The goods must be used only in connection with
a project arranged with—
(a) The United Nations Development Project; or
(b) The Commonwealth Fund for Technical Co-
operation.

2. The goods must be approved by the Secretary to
the Cabinet.

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 Fifth Schedule to the principal Act, delete CPC 4119 and substitute—

“ Description Vessels (articles and parts)
CPC 4119
Duty Rate 0%
Eligible
Beneficiary

All importers

Qualifying Goods Goods of headings 89.01 through 89.08 inclusive,
and articles and parts thereof

End-Use Conditions /
Restrictions

The goods must be—
(a) owned or leased by the Government; or
(b) for commercial fishing or scientific research (or
for hire or reward for these uses) to the satisfaction
of the Director of Environmental Protection.

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 Fifth Schedule to the principal Act, insert the following new CPCs in
appropriate numerical order—

“ Description Fuel for commercial fishing vessels
CPC 4218
Duty Rate 0%
Eligible All importers

(2)

(3)

8

CUSTOMS TARIFF AMENDMENT ACT 2015

Beneficiary
Qualifying Goods Goods of tariff codes 2710.120 and 2710.192
End-Use Conditions /
Restrictions

Goods must be imported or taken out of a bonded
warehouse and used only in a fishing vessel licensed
under regulation 5 of the Fisheries Regulations
2010 by a person who is registered under regulation
12 of those Regulations and certified as a full-time
commercial fisherman by the Director of the
Department of Environmental Protection.

Specific Controls /
Diversion
Construction For the avoidance of doubt, the general provisions of

this Schedule shall be construed as one with this
CPC.

Description Fuel for commercial tour boats
CPC 4219
Duty Rate 0%
Eligible
Beneficiary

All importers

Qualifying Goods Goods of tariff codes 2710.120 and 2710.192
End-Use Conditions /
Restrictions

1. Goods must be imported or taken out of a bonded
warehouse and used only in an island boat by a
person who has been issued with an island boat
licence under regulation 4 of the Marine Board
(Island Boats) Regulations 1965.

2. The Collector of Customs shall not issue an
authorisation to import goods or take goods out of a
bonded warehouse which qualify for this relief
during the months of January, February, March,
April, November and December in any given year.

3. In this CPC, “island boat” has the meaning
prescribed in the Marine Board (Island Boats)
Regulations 1965.

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 Fifth Schedule to the principal Act, in CPC 4201 (poppies)—(4)

9

CUSTOMS TARIFF AMENDMENT ACT 2015

under the heading “Eligible Beneficiary”, delete “Bermuda War Veterans
Association” and substitute “All importers”;

under the heading “End-Use Conditions”, at the end insert “or the Royal
British Legion”.

In the Fifth Schedule to the principal Act, repeal the following CPCs which are
spent—

CPC 4121 (radios etc);

CPC 4133 (information material);

CPC 4137 (material used in construction of the National Sports Centre);

CPC 4138 (telecommunications equipment for amateur radio operators);

CPC 4162 (films);

CPC 4171 (Bermuda Homes for People Ltd).

Amends Sixth Schedule
At the end of paragraph 1 of the Sixth Schedule to the principal Act (authorisation

of temporary importation relief) insert—

The Collector of Customs in issuing an authorisation may make it
subject to such other conditions as he considers appropriate for protecting the
revenue, and may in particular impose conditions requiring the holder to take such
measures—

as would enable the Collector of Customs to trace the goods
(including conditions as to the marking of goods);

as would enable the Collector of Customs to carry out any checks
which he considers necessary to ensure that the goods are not
used or disposed of in a manner not authorised by the conditions
of their temporary importation.”

“(4)

(a)

(b)

Inserts Seventh Schedule
After the Sixth Schedule to the principal Act insert—

(a)

(b)

(5)

(a)

(b)

(c)

(d)

(e)

(f)

10

11

10

CUSTOMS TARIFF AMENDMENT ACT 2015

“SEVENTH SCHEDULE

(Section 5(3))

RELIEFS FOR MISCELLANEOUS GOODS

GENERAL PROVISIONS

Authorisation
A person within the description of an eligible beneficiary in the Table

of Miscellaneous Reliefs with respect to any miscellaneous relief may apply for
authorisation to import goods which qualify for that miscellaneous relief, by
completing a customs declaration form and by specifying the customs procedure
code relating to the specific miscellaneous relief.

The Collector of Customs may grant such application and issue an
authorisation or he may refuse it.

It shall be a condition of every authorisation that the holder shall
comply with the conditions and observe the restrictions and specific controls and
diversion provisions applicable to the goods set out in the Table of Miscellaneous
Reliefs.

Interpretation
The descriptions of goods in the Table of Miscellaneous Reliefs are included

for reference purposes only and do not have the force of law.

TABLE OF MISCELLANEOUS RELIEFS

Description Goods brought back to Bermuda – produce or
manufactures of Bermuda

CPC 4323
Duty Rate 0%
Eligible
Beneficiary

All importers

Qualifying Goods All goods
End-Use Conditions /
Restrictions

1. The goods must be goods produced or
manufactured in Bermuda.

2. The goods must not be goods for which any
drawback has been received.

Specific Controls /
Diversion

The importer must provide proof to the satisfaction
of the Collector of Customs that the goods were
produced or manufactured in Bermuda and are
being returned.

1 (1)

(2)

(3)

2

11

CUSTOMS TARIFF AMENDMENT ACT 2015

Construction For the avoidance of doubt, the general provisions of
this Schedule shall be construed as one with this
CPC.

Description Goods brought back to Bermuda – duty paid goods
CPC 4324
Duty Rate 0%
Eligible
Beneficiary

All importers

Qualifying Goods All goods
End-Use Conditions /
Restrictions

1. The goods must be goods on which the import
duties have been paid.

2. The goods must not be goods for which any
drawback has been received.

3. Ownership of the goods must still remain in the
person on whose account the goods were exported.

Specific Controls /
Diversion

Notwithstanding any of the foregoing provisions of
this CPC, where any repairs or improvements have
been made to the goods, the usual import duty on
the cost of such repairs or improvements must be
paid.

Construction For the avoidance of doubt, the general provisions of
this Schedule shall be construed as one with this
CPC.

Description Goods brought back to Bermuda – warranty repairs
CPC 4325
Duty Rate 0%
Eligible
Beneficiary

All importers

Qualifying Goods All goods
End-Use Conditions /
Restrictions

1. The goods must be goods on which the import
duties have been paid.

2. The goods must not be goods for which any
drawback has been received.

3. Ownership of the goods must still remain in the
person on whose account the goods were exported.

4. The goods—

12

CUSTOMS TARIFF AMENDMENT ACT 2015

(a) must be covered by a warranty that applied at the
time of importation into Bermuda, that, if the goods
should be found to be defective within a certain time,
the goods would be repaired free of charge; and
(b) must have been exported from Bermuda for the
purpose of being repaired under that warranty.

5. In this CPC—
"to repair" goods of which a part only is, or parts only
are, defective includes restoring the goods to working
order by replacing that part or those parts.

Specific Controls /
Diversion
Construction For the avoidance of doubt, the general provisions of

this Schedule shall be construed as one with this
CPC.

Description Warranty replacements
CPC 4326
Duty Rate 0%
Eligible
Beneficiary

All importers

Qualifying Goods All goods
End-Use Conditions /
Restrictions

1. The original goods must be goods on which the
import duties have been paid.

2. The original goods must not be goods for which
any drawback has been received.

3. The original goods must have been—
(a) exported from Bermuda for the purpose of being
repaired or replaced; or
(b) destroyed to the satisfaction of the Collector of
Customs; or
(c) abandoned to the government.

4. In this CPC—
“original goods” means goods to which, a warranty
applied at the time of importation into Bermuda,
that, if the goods should be found to be defective
within a certain time, the goods would either be
repaired free of charge or replacement goods would
be substituted free of charge;

13

CUSTOMS TARIFF AMENDMENT ACT 2015

“replacement goods” means identical or similar
goods in substitution for the original goods under the
relevant warranty.

Specific Controls /
Diversion
Construction For the avoidance of doubt, the general provisions of

this Schedule shall be construed as one with this
CPC. ”

Amends Consular Relations Act 1971
In section 7(1) of the Consular Relations Act 1971, delete “gasolene and oils falling

within items 332.13, 332.26, 332.29 and 332.55 of Division 33” and substitute “goods of
heading 27.10”.

Consequential amendments, repeals and revocations
The following Orders (which are superseded by amendments to the Fifth

Schedule to the principal Act in section 9) are revoked—

the Customs Duty (Commercial Fishermen) (Diesel Fuel) Remission Order
2006;

the Customs Duty (Commercial Tour Boat Operators) Remission Order
2007; and

Customs Duty (Commercial Fishermen) (Gasoline Fuel) Remission Order
2010.

In consequence of new CPCs 4216 and 4217 inserted into the Fifth Schedule
to the principal Act by section 7, the Third Schedule to the Municipalities Act 1923 (goods
exempt from wharfage) is amended as follows—

in paragraph 2—

delete “4132, 4136, 4139”;

delete “and 4204” and substitute “, 4204, 4216 and 4217”;

in paragraph 7 repeal the reference to the following enactments: “Biological
Station Act 1927”, “Bermuda Maritime Museum Association Act 1978” and
“Bermuda Underwater Exploration Institute Act 1992”.

Section 79 of the Revenue Act (goods brought back to Bermuda), which is
superseded by the new Seventh Schedule to the principal Act inserted by section 11, is
repealed.

Validation and consequential repeal of certain private enactments
Any relief from customs duty which was granted by the Collector of Customs

before the commencement of this Act pursuant to any of the relevant private enactments
shall be deemed to have been validly granted.

12

13 (1)

(a)

(b)

(c)

(2)

(a)

(i)

(ii)

(b)

(3)

14 (1)

14

CUSTOMS TARIFF AMENDMENT ACT 2015

The “relevant private enactments” are—

section 4 of the Biological Station Act 1927;

section 8 of the Bermuda Maritime Museum Association Act 1978, as
inserted by section 3 of the Bermuda Maritime Museum Association
Amendment Act 1982 and substituted by section 8 of the Bermuda
Maritime Museum Association Amendment Act 2013;

section 11 of the Bermuda Fine Art Trust Act 1982, as inserted by section
2 of the Bermuda Fine Art Trust Amendment Act 1992;

section 7 of the Bermuda Underwater Exploration Institute Act 1992.

The relevant private enactments (which purported to provide exemptions from
customs duty and are superseded by new CPCs 4216 and 4217 inserted into the Fifth
Schedule to the principal Act by section 7) are repealed.

Commencement
This Act comes into operation on 1 April 2015.

[Assent Date: 29 March 2015]

[Operative Date: 01 April 2015]

(2)

(a)

(b)

(c)

(d)

(3)

15

15