TOURIST (DUTY-FREE) SHOPPING SYSTEM 1
THE TOURIST (DUTY-FREE) SHOPPING
SYSTEM ACT
ARRANGEMENT OF SECTIONS
1. Short title.
2. Interpretation.
3. Tourist (duty-free) shop operator’s licence.
4. Tourist (duty-free) shop operator’s agency permit.
5 . Tourist (duty-free) shop licence.
6. Time limit for application for renewal.
7. Refusal to grant or renew licence or permit.
8. Cancellation of licence or permit.
9. Right of appeal.
10. Bond may be required.
1 1. Operational charge.
12. Display centres.
13. Returns and records.
14. Tourist (duty-free) shop as private warehouse.
15. Commissioner may issue directions.
16. Application of Customs Act.
17. Sale of approved goods and consumables.
18. Conditions applicable to sale of approved goods and consumables.
19. False advertisement.
20. Failure to carry out directions.
21. Infringement of conditions.
22. Refusal to give explanation.
23. False declaration, etc.
24. Evading provisions relating to approved goods and consumables.
25. Failure to make returns.
26. Penal& recoverable from bond.
27. Prosecutions for offences.
28. Regulations.
SCHEDULE
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TOURIST (DUTY-FREE) SHOPPING SYSTEM 3
r
A&
46 of 1974,
12 of 1985
Sch.
THE TOURIST (DUTY-FREE) SHOPPING
SYSTEM ACT
[3rd December, 2974.1
Preliminary
1. This Act may be cited as the Tourist (Duty-Free) Short title.
2 . 4 1 ) In this Act-
Shopping System Act.
Interpre-
tation. “approved goods” means any class or description of
“Commissioner” means the Commissioner of Customs 121 1985
“consumables” means-
goods specified in the Schedule as approved goods; Schedule.
and Excise;
(a) any spirits, wine or fermented, distilled or
(b) any cigars, cigarettes or tobacco, specified
“diplomats” means persons entitled to immunities or
privileges under section 10 of the Diplomatic
Imrnunities and Privileges Act;
“licensed tourist (duty-free) shop” means any premises,
or area in any premises, in relation to which a
licence issued under the provisions of section 5 is
in force;
“Minister” means the Minister responsible for finance;
“tourist (duty-free) shopping system” means the system
permitted by this Act for the sale of goods for
export free of customs or excise duty or of retail
sales tax;
(a) on a visitor’s visa; or
Sch.
spirituous liquor; and
in the Schedule as consumables;
“visitor” means a person who is in Jamaica-
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4 TOURIST (DUTY-FREE) SHOPPING SYSTEM
(b) intransit, from a place outside Jamaica to
some other place outside Jamaica; or
(4 on a visit primarily for recreational purposes,
so, however, that in any case, or on any
occasion, where that person’s status as a
visitor is being considered for the purposes
of this Act, a person shall not be deemed to
be a visitor if-
(i) on that occasion his stay in Jamaica
exceeds six months; or
(ii) during his stay, he works or performs
any functions in Jamaica for payment
or reward.
(2) The Minister may, from time to time, by order
amend the Schedule.
Tourist
licence.
W1985
3 .41) The Commissioner may, on application made
in the prescribed manner and on payment of the prescribed
fee, grant to any person who desires to operate on his own
account a licensed tourist (duty-free) shop a licence (herein-
after referred to as a “tourist (duty-free) shop operator’s
licence”) so to do.
(2) Any licence granted under this section may be
granted on such terms and subject to such conditions as
may be prescribed or as the Commissioner may in any
case stipulate.
(3) Any licence granted under this section shall, unless
previously cancelled under this Act, continue in force from
the date of issue until the next succeeding 31st day of March
and may be renewed from year to year, so, however, that
a licence issued or renewed during the month of March in
any year shall, unless cancelled as aforesaid, continue in
force until the 31st day of March of the next succeeding
year.
(duty-free)
shop
Sch.
SCtL l2/lgS5
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TOURIST (DUTY-FREE) SHOPPING SYSTEM 5
4 . 4 1 ) The Commissioner may, on application made Tourist
in the prescribed manner and on payment of the prescribed shop opera-
fee issue to any person who (not being the holder of, or an E i i , g e n c y
applicant for, a tourist (duty-free) shop operator’s licence) is %!985
for the time being accredited in writing by the holder of, or
an applicant for, a tourist (duty-free) shop operator‘s licence
as an agent for the purposes of the tourist (duty-free)
shopping system, a permit (hereinafter referred to as a
“tourist (duty-free) shop operator’s agency permit”) to
operate a tourist (duty-free) shop as agent for the tourist
(duty-free) shop operator by whom he is accredited.
(2) Every person accrediting an agent for the purposes
of subsection (1) shall keep a register in the prescribed form
showing every person who is for the time being accredited
for this purpose, and shall not grant any such accreditation
without making the appropriate entry in this register; and
if any person contravenes the requirements of this sub-
section he shall, in respect of each contravention, incur a
penalty of one hundred dollars.
(3) Any permit issued under this section may be issued
subject to such terms and conditions as may be prescribed
or as the Commissioner may in any case stipulate.
(4) Any permit issued under this section shall unless
previously cancelled under this Act, continue in force from
the date of issue until the next succeeding 31st day of
March, and may be renewed from year to year, so, how-
ever, that any permit issued or renewed during the month
of March in any year shall, unless cancelled as aforesaid,
continue in force until the 31st day of March of the next
succeeding year.
(du ty-fxe)
1211985
sch
5.-(1) The Commissioner may, on application made Tourist
(duty-fm) in the prescribed manner and on payment of the prescribed shop
licence.
12/1985 fee, grant to any person who is-
6 TOURIST (DUTY-FREE) SHOPPING SYSTEM
12 I1985
sdl.
Time limit
for applica-
tion for
renewal.
12/1985
soh.
Refusal to
grant or
renew
licence or
permit.
12/1985
sdl.
(a) the holder of, or an applicant for, a tourist (duty-
free) shop operator’s licence; or
(b) the holder of, or an applicant for, a tourist (duty-
free) shop operator’s agency permit,
a licence (hereinafter referred to as a “tourist (duty-free)
shop licence”) in relation to any premises specified in the
application, authorizing the use of such premises or any
area in such premises as a licensed tourist (duty-free) shop
where approved goods or consumables may be sold under
the tourist (duty-free) shopping system.
(2) Any licence granted under this section may be
granted subject to such terms and conditions as may be
prescribed or as the Commissioner may in any case
stipulate.
(3) Any licence granted under this section shall, unless
previously cancelled under this Act. continue in force from
the date of issue until the next succeeding 31st day 3f
March, and may be renewed from year to year, so, how-
ever, that any licence issued or renewed during the month
of March in any year shall, unless cancelled as aforesaid,
continue in force until the 31st day of March of the next
succeeding year.
6. Every application for the renewal of a licence or a
permit under this Act shall, unless the Commissioner
otherwise permits, be delivered to the Commissioner not
later than twenty-one days before the expiry of that licence
or permit, as the case may be.
7.4 1) Subject to the right of appeal conferred by section
9 of this Act, the Commissioner may, in his discretion,
refuse to grant, or to renew, any licence or permit under this
Act, and shall so refuse if he is not satisfied that the
applicant is, or satisfactory evidence is produced that the -
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TOURIST (DUTY-FREE) SHOPPING SYSTEM
applicant is not, a fit and proper person to be the holder of
a licence or permit, or where it appears that the applicant-
(a) not being a body corporate, is under eighteen years
of age; or
is not resident in Jamaica, or was not so resident
throughout the six months immediately preceding
the date of application; or
being a body corporate is not incorporated in
Jamaica; or .
has within the immediately preceding twelve
months been refused the grant or renewal of a
tourist (duty-free) shop operator’s licence or a
tourist (duty-free) shop operator’s agency permit;
or
has been the holder of a tourist (duty-free) shop
operator’s licence or a tourist (duty-free) shop
operator’s agency permit which has been cancelled
within the immediately preceding twelve months;
or
has been found to be knowingly concerned with
evading or attempting to evade the provisions of
this Act or of the Customs Act relating to the
importation or exportation of any goods.
(2) Where the Commissioner refuses an applica- 1211985
tion for the grant or renewal of a licence or a permit, he shall W.
refund to the applicant any fee paid in respect of such
application.
8. The Commissioner shall cancel a licence or a permit Cancellation
(a) the holder of the licence or the permit is convicted .&.
of any offence involving fraud or dishonesty; or
(b) the holder of the licence or the permit is found to
be knowingly concerned with evading or attempt-
of licence
or permit.
]’/I985
under this Act if-
-~
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8 TOURIST (DUTY-FREE) SHOPPlNG SYSTEM
12/1985
Sch.
ing to evade the provisions of this Act or of the
Customs Act relating to the importation or
exportation of any goods, in connection with the
tourist (duty-free) shopping system; or
(c) after due consideration and determination in the
prescribed manner of any application made in the
prescribed form-
(i) by any person; or
(ii) by any organization or association recog-
nized by the Commissioner as represent-
ing operators of tourist (duty-free) shops,
requesting that the licence or permit be cancelled,
he is satisfied that the holder is no longer a fit and
proper person to hold such licence or permit.
appeal. Right of 9.41) In any case where the Commissioner cancels a
licence under paragraph (c) of section 8, or refuses to grant
or to renew any licence or permit under this Act, the holder
of or the applicant as the case may be for, the licence or
permit may, at any t h e within sixty days after the Commis-
sioner’s decision has been communicated to him, and on
payment of such fee as may be prescribed, appeal in the
prescribed manner to the Minister.
i2/1985
!k€l.
(2) On any such appeal the Minister may-
(a) confirm the cancellation or refusal; or
(b) on payment by the appellant of the prescribed fee,
restore, grant or renew the permit or licence, as
the case may be,
and the decision of the Minister on any such appeal shall
be final.
Bondmay be required.
~ 1 9 8 5
10. The Commissioner may require any applicant, as
a condition precedent to the grant of a licence under this
Act, to furnish a bond- Soh.
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TOURIST (DUTY-FREE) SHOPPING SYSTEM
,-
(a) in such sum; and
(b) with such number of sureties approved by the
as the Commissioner may from time to time specify in
each case, conditioned on due payment of all duties and the
due observance of the provisions of this Act and of any
regulations made thereunder.
Commissioner, 32/1965
Soh.
11.-(1) The Minister may, from time to time, by notice Operational
charge. published in the Gazette, declare an operational charge to
be paid in respect of every tourist (duty-free) shop.
(2) The operational charge shall be a percentage of
the sum received as selling price of approved goods sold in
a licensed tourist (duty-free) shop.
(3) Every holder of a tourist (duty-free) shop licence
shall pay to the Commissioner in respect of every month l?,/1985
during which he operates a licensed tourist (duty-free) shop,
not later than fourteen days after the end of the month, the
amount due as operational charge in respect of every
licensed tourist (duty-free) shop operated by him.
(4) 111 this section “selling price” includes the value
as assessed by the Commissioner of things exchanged 12’1985
or other consideration accepted by the operator of a
licensed tourist (duty-free) shop or his agent as the price or
on account of the price of approved goods or consumables
purchased or delivered from a tourist (duty-free) shop.
(5) Every notice under this section shall be subject
to affirmative resolution of the House of Representatives.
Sch.
Sch.
12.-(1) Any holder of a tourist (duty-free) shop licence Display
may apply to the Commissioner to register centres where 1 2 ~ 1 9 8 5
approved goods and consumables may be displayed, subject ’ch.
to the prescribed conditions, for purposes other than sale.
centres
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10 TOURIST (DUTY-FREE) SHOPPING SYSTEM
(2) Any person who sells approved goods or
consumables from a display centre or fails to comply with
any prescribed conditions applicable to display centres shall
be guilty of an offence and shall incur a penalty of one
thousand dollars.
Returnsand 13.-(1) Every holder of a tourist (duty-free) shop licence
records. shall-
(a) make such returns at such times; and
(b) keep such records in such form,
12/1985
121 1985
85 may be prescribed or as may be required by the Commis-
sioner.
(2) The Commissioner may vary the time for mak-
ing any returns, if he thinks fit.
Sch.
Sch.
Ware housing
Tourist 14.-(1) Every licensed tourist (duty-free) shop shall be
shopas deemed to be a private warehouse for the purposes of the
private warehouse. Customs Act and the Excise Duty Act.
121 1985 (2) The Commissioner may permit any approved
goods or any consumables which, but for the provisions of
this Act, would be liable to customs duty, excise duty,
consumption duty or retail sales tax, to be removed from
any warehouse, or customs area, or private excise ware-
house or factory licensed under the Excise Duty Act with-
out payment of such duties or tax and deposited in a
licensed tourist (duty-free) shop, subject to the prescribed
conditions, for purposes of export under the tourist (duty-
free) shopping system.
(3) No provisions of this section shall confer on any
approved goods or consumables any exemption from
customs examination either prior to deposit in, or after
delivery from, a licensed tourist (duty-free) shop.
(duty-free)
Sch.
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TOURIST (DUTY-FREE) SHOPPING SYSTEM 11
15 .41) The Commissioner may issue any directions commjs-
sio~lcr may
tions.
he considers necessary for the better regulation and control issue direc-
of the operations of a licensed tourist (duty-free) shop.
explanation from any person in charge of a licensed tourist W.
(duty-free) shop, or his servant employed in such shop, or
his agent, in order to enquire into any matter affecting the
administration and control of such shop.
(2) The Commissioner may require a written 1211985
16. The provisions of Part IV of the Customs Act shall tf&y$;;
apply mutatis mutandis to the warehousing of goods under Act.
the provisions of this Act.
Tourist (Duly-Free) Shopping System
17. Subject to the provisions of this Act and of any m e o f
regulations made thereunder, any approved goods or goods and
consumables warehoused in a licensed tourist (dui y-free) ables.
shop may be sold free of any customs, excise or consumption
duties, or of any retail sales tax to which such goods would,
but for the provisions of this Act, be liable.
approved
consum-
18. The sale of any approved goods or consumables anditions
apphcablc
approved
goods and
consum-
warehoused in a tourist (duty-free) shop shall be subject to tosaleof
the following conditions, that is to say-
(a) approved goods and consumables shall be sold a b l u
only for export;
(b) approved goods shall be sold only to visitors and
diplomats;
(c) subject to any prescribed requirements in respect
of packaging or otherwise, approved goods may
be delivered to the visitor at the time of purchase;
and
(d) consumables shall not be delivered to the purchaser
until and unless satisfactory proof is furnished to
the vendor that the purchaser is, at or about the
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12 TOURIST (DUTY-FREE) SHOPPING SYSTEM
time of the delivery of the consumables, departing
from Jamaica.
O#ences and Penalties
19.-(1) Any person who, not being the holder of a
tourist (duty-free) shop operator’s licence or a tourist (duty-
free) shop operator’s agency permit under this Act, with
intent to deceive, displays any advertisement indicating in
any manner that-
(a) any premises used by him is a licensed tourist (duty-
free) shop; or
(b) approved goods or consumables may be obtained
from him or through him under the tourist (duty-
free) shopping system; or
(c) he is authorized to sell goods free of customs duty,
excise duty, consumption duty or retail sales tax,
shall be guilty of an offence and shall incur a penalty of four
thousand dollars.
(2) In this section “advertisement” shall have the
meaning assigned to it in section 2 of the Advertisements
Regulation Act.
Falseadvert-
isement.
Failure to
carry di xtions. ut
~ 9 8 5
20. Any person who, without reasonable excuse, €ails
tc carry out any direction given in writing by the Commis-
sioner relating to the operation of a tourist (duty-free)
shop shall be guilty of an offence and shall incur a penalty
of one thousand dollars.
Sch.
Infringe- 21. Any person who, without reasonable excuse, in-
conditions. fringes any term or condition subject to which his licence
or permit was granted, shall be guilty of an offence and
shall incur a penalty of one thousand dollars.
Refusal to 22. Any person who, when required by the Commissioner
explanation. to give a written explanation of any matter relating to the
Sch. 12/1985 operation of a place used as a private warehouse under this
ment of
give
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TOURIST (DUTY-FREE) SHOPPING SYSTEM 13
Act, without reasonable cause, refuses or fails to give a sa-
tisfactory written explanation, or to give any explanation,
shall be guilty of an offence and shall incur a penalty of
one thousand dollars.
23. Any person who, in any matter relating to the tourist Falsedecla-
(duty-free) shopping system or to the operation of any ration* etc.
tourist (duty-free) shop, with intent to deceive-
(a) makes, or causes to be made, any false declaration,
whether oral or written; or
(b) uses, or causes to be used, any false certificate; or
(c) makes, or causes to be made, any alteration or
falsification in any document after that document
has been officially issued,
shall be guilty of an offence and shall incur a penalty of two
thousand dollars.
24. Any person who, knowingly and with intent to Evadingpro-
visions
relating to
approved
(a) acquires possession of; or goods and
consum-
defraud the Government of Jamaica of revenue-
(b) carries, removes, deposits, conceals or harbours; or ables.
(c) deals in any manner, otherwise than in accordance
with the provisions of this Act or of any regula-
tions made thereunder, with
any approved goods or any consumables on which customs,
excise, or consumption duties or any retail sales tax due
thereon has not been paid, shall be guilty of an offence and
shall incur a penalty for each such offence of five hundred
dollars or treble the value of such goods, at the election of
the Commissioner, and, in addition, all such goods shall W 9 8 5
be forfeited. Sch.
25. Any person who without reasonable excuse fails or F ailure to
make re- refuses- turns.
(a) to make such returns at such times; or
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14 TOURIST (DUTY-FREE) SHOPPING SYSTEM
(b) to keep such records in such form; or
(c) to embody in any return any such information,
~ 1 9 8 5 as may be prescribed or as may be required by the Commis-
sioner shall be guilty of an offence and shall incur a
penalty of five hundred dollars.
Sch.
Penalty=- 26. Without prejudice to any other form of recovery,
frombond. any penalty incurred under the provisions of this Act may
~ 1 9 8 5 be recovered by the Commissioner by the application,
in whole or in part, of any bond furnished pursuant to
section 10.
coverable
Sch.
Prosecutions 27.-(1) Any offences under this Act may be prosecuted,
and any penalty incurred under, or forfeiture imposed by
this Act may be sued for, prosecuted and recovered sum-
marily in a Resident Magistrate’s Court, and any sum or
money payable under this Act may be recovered and en-
forced in a summary manner in a Resident Magistrate’s
Court on the complaint of any officer.
(2) In this section “officer” has the meaning assigned
to it by section 2 of the Customs Act.
for offences.
General
28.-( 1) The Minister may make regulations generally for
the better carrying out of the purposes and provisions of
this Act, and in particular, but without prejudice to the
generality of the foregoing, may make regulations-
(a) prescribing the form and manner in which applica-
tions shall be made for any licence or permit which
may be granted under this Act, and the forms of
such permits or licences;
(b) prescribing any fees to be paid under this Act;
(c) prescribing the nature of the notices, emblems or
other instruments to be displayed in tourist shops;
Regulations.
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TOURIST (DUTY-FREE) SHOPPING SYSTEM
(4 prescribing the method of packaging of approved
goods and consumables;
(e) prescribing any other matter or anything which
may be, or is required to be, prescribed.
(2) Notwithstanding anything contained in section
29 of the Interpretation Act, any regulations made under
this Act may provide in respect of a breach of any of the
provisions thereof that the offender shall be liable to a fine
not exceeding one thousand dollars or to a term of imprison-
ment not exceeding two years or to both such fine and im-
prisonment.
15
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16 TOURIST (DUTY-FREE) SHOPPING SYSTEM
1.
2.
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8.
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10.
11.
12.
13.
14.
15.
16.
17.
18.
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20.
21.
22.
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25.
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27.
1.
2.
3.
4.
c
SCHEDULE (Section 2)
Approved Gc cds
Binoculars ;
Electric Calculators;
Photographic cameras with accessories;
Chinaware-bone and porcelain;
Clocks;
Cosmetics;
Cutlery-sterling silver and stainless steel;
Crystalware;
Earthenware;
Figurines-bronze, ivory or quartz;
Figurines4hina or procelain;
Hi-fi components;
Jewellery and articles consisting of or incorporating pearls;
Mechanical lighters for cigars, cigarettes and pipes;
Perfumery;
Pipes, cigar and cigarette holders;
Projectors;
Portable radios;
Record changers or record players;
Electric shavers;
Sweaters and cardigans, pull-overs or similar knitted outemear
of angora, mohair, cashmere or similar mixtures of wool;
Silverware-sterling silverplate, Sheffield plated and antique
reproductions, Siamese, Portuguese and Indian sterling silver;
Table linen-Madeira, Irish, embroidered, hand-painted, cut-
work;
Tape recorders;
Telescopes ;
Toilet lotion or toilet waters;
Watches.
Consumables
Cigarettes-locally manufactured or imported in containers of
Cigars-Jamaican cigars in boxes of not less than 25;
not less than 200 units each;
Tobacco;
Spirits. liqueurs and wines (except miniatures) imported with
-
’minimum contents 1 I ounces per-bottle;
J. Spirits or liqueurs (miniatures6whether assorted or not, locally
manufactured or imported, in sealed containers of not less than
six bottles; each bottle containing not less than one ounce per
bottle;
6. Spirits, liqueurs or wines-locally manufactured with minimum
contents 11 ounces per bottle.
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