CUSTOMS

THE CUSTOMS ACT

ARRANGEMENT OF SECTIONS

1. Short title.

PART I. Preliminan,

2.
3.
4.

5.

6.
7.

8.
9.

10.
I I .
12.
13.
14.
15.
16.
17.
18.

18A.
19.

IYA.
20.

2 1.
22.
23.
24.

Interpretation.
Officers to have powers of Constables.
What shall be deemed acts of Commissioner. kc.

PART 11. Duties, Prohibitions, Drawbacks and
ReJirnak of Duh,

Customs duties.
Exemption from import duties.
Minister may make interim order.
Interim order to be confirmed amended or revoked by House of

Representatives.
Excess duty to be refunded when order expires.
Refund of deposit.
Restriction on delivery of goods to counteract evasion.
Minister may remit duties.
[Repealed bvAct 45 of 1975.1
[Repealed bv Act 45 of 19 75.1
Time of entry to govern duty payable.
Effect of obligation to pay duty.
Duty on goods re-imported.
In case of dispute. importer to deposit the duty demanded.
Appeals to Revenue Court.
Provisions relating to appeals.
Value.
Obligation to Secrecy.
Duty payable on classification at lughest rate.
Duty on composite goods.
Duty chargeable on reputed quantity.
On gross weight in certain cases.
Minister may fix standard contents for packages containing liquids.
Duties. &c.. to be proportionate to quantity or value.

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CUSTOMS

Abatement of duty.

Derelict, &c., goods liable to full duty unless damaged.

Damage to be assessed by Commissioner.

No abatement on certain goods.

Qualification as to abatement.
Limitations as to wine and beer.
Strength of spirits.
Goods used contrary to purpose for which imported.
Penalty for not producing goods.

Saving as to goods of Government.
Goods imported for temporary use.
Disposal of deposit.
Restrictions and conditions on importation for temporary

use.
Contract prices of imported goods may be adjusted to meet change

in duty.
Minister may prohibit importation, carriage coastwise or exporta-

tion.
Goods prohibited to be imported.
Goods prohibited to be exported.

Savings as to spirits and tobacco.

Savings as to transit goods and stores.

Prohibitions elsewhere provided.

Minister may direct granting of drawbacks.

Certification of debenture.

Declaration by owners of goods exported on drawback.
Evidence of disposal of goods.
Tie-limit for debenture payment.
R e h d of duties paid in error.

PART I1 I. Arrival and Report of AircraJ and Ships,
Landing of Passengers and Unloading, Removal and

Delivery of Goods

Procedure on arrival.

Commissioner may direct mooring and discharge.

Officer may board airmil a ship.

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CUSTOMS

Oeficer may open if access not free.

Penalty for interfering with seal, &c.

Penalp for interfering with goods, while in any port. etc.

Goods unlawfully discharged.

Search of persons.

Certain officers may not search without special authority.

Search of female.

Control of small craft.

General regulations for small craft.

Penalty for in€ringement of regulations re small craft.

Licences for small craft.

Accommodation of officer.

Report

Certain goods to be separately reported.

Steamship to report certain goods before breaking bu%.
Penalty for not making due report.

Penalty for n& accounting for package repofled.

What is cargo.

Master to answer questions.

Penalty for wrongly breaking bulk.

Master to deliver previous clearance.

Ship abandoned may be seized.

Report when discharging at more than one port.

Unloading, entry, removal and delivery of goods.

As to goods other than cargo.

Forfeiture.

Delivery of bullion and coin.

Declaration in absence of documents.

Entry of goods where Commissioner is unable to assess value.

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CUSTOMS

82. En@ where importer provides false document.
83. Samples to be retained.
84. Goods not entered after declaration.
85. Power to waive production of documents.
86. Deposit in certain cases.
87. Goods not entered or delivered.
88. Goods warehoused may be sold.
89. Goods not sold on being offered for sale.
YO. Goods warehoused may be examined.
91. Goods may be entered by slupowner. etc.
92. Computation of time.
93. Aircraft or shp may be detained till goods landed.
94. Restrictions as to passengers and other persons.

PART IV. Karehoused Goods and Goods Deposited in a
Custorns .-ken

95. Warehousing.
96 Compensation for damage to goods deposited in Queen's warehouse.
97. Goods deemed to be in Queen's warehouse.
98. Private warehouses and customs areas.
99. Officers not liable for wrong delivery. ,

100. Warehouse-keeper. &c., not to enter warehouse without permission.
10 1. Warehouse-keeper. etc., to provide facilities.
102. Revocation of order approving warehouse.
103. Disposal of goods on revocation.
104. Procedure as to warehousing.
105. Goods to be warehoused in packages in whlch imported.
106. Penalty for interfering with storage of goods in a private warehouse.
107. Commissioner may direct stowing of goods.
108. Failure to comply with directions.
109. Warehoused goods to be produced to officer.
110. Penalty for not warehousing. &c.
1 11. Penalty for illegally opening warehouse or customs area.
1 12. Penalty for unlawful removal or embezzling of warehouse goods.
1 13. Commissioner may do reasonable acts to warehoused goods.
1 14. Owner to pay cost of action under section 1 13.
1 15. Removal of warehoused goods to another warehouse.
1 16. Procedure on delivery.
117. Goods removed subject to warehouse regulations.
118. May be entered for use in the Island or exportation.
119. Removal. kc., to be subject to certain conditions.
120. Commissioner may remove goods warehoused in a Queen's

warehouse to another.

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CUSTOMS

12 1. Re-warehousing.
122. Disposal of goods not re-warehoused.
123. Freight on goods warehoused.
124. Warehoused goods entered or sold must be removed within 14

days.
125. Delivery in special circumstances.
126. Stores.
127. Duty to be paid according to original account.
128. Goods entered for exportation exempt from import duty.
129. Power of Commissioner to permit processing and manufacture

in warehouse subject to conditions.
130. Provisions as to import duty on materials used in the processing

or manufacture of goods under section 129.
13 1. Goods processed or manufactured under section 129 otherwise

subject to provisions of customs laws.
132. In-bond concessions.

PART V. Loading and Exportation of Goods

133. Certain ships to be entered outwards.
134. Rummage certificate may be granted before completion of

discharge.
135. Loading licence.
i 36. Special loading iicence.
137. Procedure after loading under special loading licence.
138. Completion and delivery of licence after loading.
139. Penalty for breach of sections 133 to 138.
140. Limitation of authority granted as aforesaid.
141. Non-application to aircraft.
142. Restrictions as to carriage coastwise.
1 43. Restriction on exportation of certain goods.
144. Penalty.
145. General provisions as to loading and exportation of goods.
146. Commissioner may relax conditions of shipment.
147. Vessels loading goods into ship to proceed direct. Licence
148. Permission required to discharge goods loaded.
149. Penalty for breach of sections 145 to 148.

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CUSTOMS

150. Penalty for interfering with goods secured by officer.
15 1. Penalty for attempting to ship prohibited goods.
152. Bond to be given in certain case&
153. Offences relating to bonded goods.
154. Penalty for not exporting.
155. Short loading of bonded goods.
156. Exporter to notify short loading of non-bonded goods.
157. Commissioner may allow shipment d stores.
158. Drawback and transhipment of goods.
159. Loading of goods other than cargo or stores.

PART VI. Departure and Clearance of Aircraft
and Ships

160. Clearance of aircraft and ships other than steamships.
161. Master to deliver account of cargo and stores.
162. Penalty for not clearing.
163. Clearance of steamships.
164. Minister may prescribe special conditions as to clearance.
165. Clearance in ballast.
166. Ships with only passengers and baggage deemed in ballast.
167. Cargo. &c.. to be produced to officer on demand.
168. Goods not contained in account forfeited.
169. Penalty for failure to produce goods.
170. Deficiency in stores, &c.
171. Officers to be set down by departing aircraft or ship, &c.

PART VIL Coasting Trade

172. Definition.
173. Exception in regard to aircraft and ships from parts beyond the

seas.
174. Licence for coasting ship.
175. Coasting ship to display name and number.
176. Coasting aircraft or ship to take only coastwise cargo.
177. OEenccs.
178. Special conditions as to certain goods.
179. Coastwise cargo not to be put on board on Sunday, &c.

CUSTOMS

Prohibited goods.
Master to keep cargo book.

Master to produce cargo book on demand.

Penalty for failure to keep cargo book correctly

Minister may impose special conditions.
Form of cargo book.
Coastwise passengers, etc.
Master to deliver cargo book to officer before departure.
Procedure where no officer is stationed.

Master to deliver cargo book on arrival.
Commissioner may vary procedure.
Cargo book, &c., to be delivered to officer on demand.
Goods camed coastwise may be entered outwards in certain

cases.
PART VIII. Prevention of Smuggling

Penalty on persons found on board smuggling ships.
Smuggling ships under 250 tons forfeited.

Penalty on smuggling aircraft and ships of 250 tons or more.

Ship forfeited for offence during chase.

Penalty for not bringing to.
Offences by smuggling, &c., against officers.
Penalty for signalling to smugghg aircraft or ship.
Penalty for interfering with customs gear.
Intermeddhg with goods found floating.
Writs of assistance.
Special warrant.
Forfeiture on conviction.
Officer may stop carriage.

Officer may patrol freely.
Officer may moor patrol craft.

PART IX. General

General penalty.
Penalty in cases of forfeiture.
Penalty for false declarations, etc.

Penalty for evading customs laws regarding imported or exported
goods.

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CUSTOMS

Penalty in relation to concealed goods, &c.
Power of Commissioner to purchase goods in certain cases.
mering goods for sale under pretence that they are smuggled.
General provision as to forfeiture.
Protection of thlrd parues.

Procedure on seizure.

Disposal of seizure.

Limit of penalty.
Governor-General may restore seizure. &c.
Commissioner may mitigate penalty.
Rewards.
Steamship agents.
Documents. form of.
Documents. production of.

Copies of documents to be submitted.
Translation.
Samples.
Goods to be handled by owner.
Samples for owner.
Remission of duty on goods lost, &c.
Drawbacks on goods lost.

Drawback on goods abandoned.

Modification of declaration.

Authority to be produced by person acting for another.
Witnessing of signatures.
Master to attend before Commissioner if so required.

Time of importation, kc., defined.
S p a 1 packages deemed goods.

Power of arrest.
Arrest after escape.

PART X. Legal Proceedings

Prosecutions for customs offences.
Proceedings to be taken within seven years.

Alternative sentence.

Impmvement for second offence.
Limitation as to pleading.

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CUSTOMS

245. Place of offence.

246. Officer may prosecute.

247. Costs.

248. Claims to seized goods to be in name of owner.

249. Certificate of probable cause of seizure.

PART XI. Proofs in Proceedings

250. Onus of proof on defendant in certain cases.

25 1. Evidence of officers.

252. Valuation of goods for penalty.

253. Copies of documents valid.

254. Proof of order of Government.

255. Certificate of condemnation.

PART XI. Miscellaneous and Repeal

256. Effect of Air Navigation Orders-in-Council.

257. Regulations.

257A. Minister may amend penalties, etc., by order.

258. Forms.

259. Discretionary power to Commissioner in special circumstances.

260. Provisions relating to repeals.

SCHEDULE

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CUSTOMS 11

THE CUSTOMS ACT Cap. 89
Laws

Acts
2 of 1963,
32 of 1964,
19 of 1967,
24 of 1968,
42 of 1969
3rd Sch,

14 of 1971

1. This Act may be cited as the Customs Act.

S. 8 end
2nd Sch.

19 of 1971,
29 of 1971,
7 of 1974,
S.6.,

45 of 1975,
25 of 1978,
12 of 1985
Sch.,

4 of 1991,
35 of 1997,
16 of 2000,
3 of 2001,
25 of 2003,
14 of 2004,
16 of 2009.
Short title.

PART 1. Preliminary
2 4 1 ) In this Act and in any other enactment relating to the Interprets-

Customs- tion. 32l1964
S.2 (b).

"agent", in relation to the Master or owner of an aircraft or
ship, includes any person who notifies the Commissioner 1211985
in writing that he intends to act as the agent, and who or sch
on whose behalf any person authorized by him signs any
document required or permitted by the customs laws to
be signed by an agent; provided that the owner of any
aircraft or ship, if resident or represented in the Island,
shall be deemed to be the agent of the Master for all the
purposes ,of the customs laws, if no such agent be
appointed;

"aircraft" includes balloons, kites, gliders, airships and
flying machines;

"approved place of unloading" and "approved place of 3211964
loading" mean, respectively, an approved place 'bf
unloading and an approved place of loading appointed by
the Minister pursuant to subsection (2);

"boarding station" means a boarding station appointed by the 3211964
Minister pursuant to subsection (2); s 2 (a)

"burden" means net registered tonnage, or tonnage
calculated in the manner prescribed by law for
ascertaining net registered tonnage;

-~~ -

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12

1211985
Sch.
3211964
S. 2 (a).
2411968
S. 2.
4511975
S. 2.
3211964
S.2 (a).

312001
S. 2.

CUSTOMS

"carriage" includes every description of conveyance for the
transport by land of human beings or property;

"Commissioner" means the Commissioner of customs and
Excise;

"Commonwealth" means the Commonwealth as defined in
section 1 of the Constitution of Jamaica;

"Customs area" means a Customs area appointed by the
Minister pursuant to subsection (2);

"customs laws" shall mean and includes this Act and any
regulations or proclamations made thereunder and all
other enactments relating to the Customs;

"document" means-
(a) any written information relating, directly or in-

directly, to goods which are imported or exported;
(b) any written declaration required by the Commis-

sioner; and

(c) any record generated in any manner whatsoever,
including any record generated by an automated
recording device or programme required to retrieve

. .

information in usable form;
"drawback" means a refund of all or part of any duty of

customs or excise authorized by law in respect of goods
exported or used in any particular manner;

"duty" includes any tax or surtax imposed by the customs or
excise laws;

"entered" in relation to goods imported, warehoused, put on
board an aircraft or ship as stores or exported means the
acceptance and signature by the proper officer of an

k
entry, specification, or shipping bill, and deckation
signed by the importer or exporter on the prescribed
form in the prescribed manner, together with the
payment to the proper officer by the importer or
exporter of all rents and charges due to the government
in respect of the goods, and, in the case of dutiable
goods (except on the entry for warehousing of imported
goods), the payment by the importer or exporter to the
proper officer of the full duties due thereon, or else,

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CUSTOMS

where permitted, the deposit of a sum of money or giving
of security for the duties, as provided by law, or, in the case
of goods for which security by bond is required on the
exportation, putting on board an aircraft or ship as stores or
removal of such goods, the giving of such security;

"export" means to take or cause to be taken out of the Island or
the waters thereoc

"exporter" includes any person by whom any goods (including
goods transferred from an importing aircraft or ship) are
exported from the Island or supplied for use as aircraft's or
ships' stores in accordance with section 157, and also the
owner, or any person acting on his behalf, and any person
who for customs purposes signs any document relating to
goods exported or intended for exportation or supplied or
intended for suppIy as aircraft's or ships' stores as
aforesaid;

"goods" includes all kinds of goods, wares, merchandise and
livestock;

"import" means to bring or cause to be brought within the Island
or the waters thereoc

"importer" includes the owner or any other person for the time
being possessed of or beneficially interested in any goods at
and from the time of the importation thereof until the same
are duly delivered out of the charge of the officers, and also
any person who signs any document relating to any
imported goods required by the customs laws to be signed
by an importer;

"Master" includes the person having or taking the charge or
command of any aircraft or ship;

"name" includes the registration mark of an aircraft;
"obscuration" means the difference, caused by matter in

solution, between the actual strength of spirits and the
apparent strength as indicated by the hydrometer;

"occupier" includes any person who signs as principal any bond
in respect of any building or place used for the deposit of
goods for the security thereof or of the duties thereon under
the customs laws;

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CUSTOMS

"offence against the customs laws" includes any act of any
person contrary to the customs laws or any failure of any
person to perform an act required by the customs laws to be
performed by him;

"officer" includes any person employed in the Department of
411 99 I Customs and Excise, the Revenue Protection Division of
S.2. the Ministry of Finance and all officers of the Constabulary

Force, as well as any person acting in the aid of any officer
or any such person; and any person acting in the aid of an
officer acting in the execution of his office or duty shall be
deemed to be an officer acting in the execution of his office
or duty;

"owner of goods" includes any person who is for the time being
entitled, either as owner or agent for the owner, to the
possession of any goods;

"Over the Island" means above the area contained within the
imaginary lines bounding the Island and the waters thereof;
and if any person, goods or thing shall descend or fall or be
dropped or thrown fiom any aircraft within such area, such
person, goods or thing shall be deemed to have descended
or fhllen, or to have been dropped or thrown &om an
aircraft over the Island;

3211964 "port" mans a port appointed by the Minister pursuant to
S. 2 (a). subsection (2);

3211964 "private warehouse" means a private warehouse appointed by
s. 2 (a). the Minister pursuant to subsection (2);

"prohibited goods" and "restricted goods" mean respectively
any goods the importation or exportation of which is
prohibited or restricted by law;

"proof" means such spirits as at the temperature of 51 degrees
Fahrenheit shall weigh 1211 3ths of the weight of an equal
measure of distilled water;

"proper officer" means any oficer whose right or duty it may be
to exact the performance of, or to perform, the act rekrred
to;

"Queen's warehouse" means any warehouse or place
whatsoever for the time being occupied or used by the

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CUSTOMS

Commissioner for the deposit of goods for security thereof 12,1985
or of the duty due thereon; Sch.

"ship" includes a steamship as hereinafter defined, and any other
ship, boat, lighter, or other floating craft of any description,
but does not include aircraft;

"special store" means a special store appointed by the Minister 3 2 i i g a
pursuant to subsection (2); S. 2 (a).

"steamship" means a ship of at least one hundred tons burden
propelled by mechanical power;

"sufferance wharf" means any sufferance wharf designated by 3211964
the Minister pursuant to subsection (2); S. 2 (a).

"Taxpayer Appeals Department" means the Taxpayer Appeals 312001
Department established under section 1 1A of the Revenue S. 2 .
Administration Act;

"uncustomed goods" includes goods liable to duty on which the
full duties due have not been paid, and any goods, whether
liable to duty or not, which are imported or exported or in
any way dealt with contrary to the customs laws;

"warehoused means deposited in a Queen's or private
warehouse;

"warehouse-keeper" means the owner or occupier of a private
warehouse;

"waters of the Island means any waters within a space
contained within an imaginary line drawn parallel to the
shores or outer reefs of the Island which appear above the
surface at lowwater mark at ordinary spring tides and 14t1971
distant twelve miles therefrom: S. 8 and 2nd Sch.
Provided that where the outer limit of any part of the
territorial sea of the Island does not run parallel as aforesaid
at such distance, the said line shall follow and coincide with
that limit. 3211964

(2) The Minister may for the purposes of the customs S. 2(b) .
laws from time to time by notice published in the Gazette-

(a) appoint any quay, jetty, wharf or other place, including
any part of an aerodrome to be an approved place of
unloading or an approved place of loading at which
coastwise or imported goods or goods about to be

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CUSTOMS

Officers to
have powers
of Con-
stables.

What shall
be deemed
acts of
Commis-
sioner.
1211985
Sch.

carried coastwise or exported may be unloaded or
loaded, as the case may be;
appoint any station or place to be a boarding station at
which aircraft or ships arriving at or departing from
any port or place shall bring to for the boarding or
landing of officers;
appoint any place to be a Customs area;
appoint any place, whether on the coast or elsewhere,
subject to such conditions or limitations as may be
specified in the notice, to be a port; and any customs
aerodrome whether within a port or not shall be
deemed to be a port for aircraft;
appoint any building or place to be a private
warehouse;
appoint any building in a Customs area to be a special
store;
designate any place other than an approved place of
loading or unloading, either generally or in a particular
case, to be a sufferance wharf at which goods may be
loaded or unloaded under such conditions and in such
manner as he may direct.

3. For the purpose of carrying out the provisions of the
customs laws all officers shall have the same powers, authorities
and privileges as are given by law to officers of the
Constabulary Force.

4. Every act, matter or thing required by the customs laws
to be done or performed by, with, to or before the
Commissioner, if done or performed by, with, to or before any
officer assigned by the Commissioner for such purpose, shall be
deemed to be done or perfbrmed by, with, to or before the
Commissioner; and every person employed on any duty or
service relating to the customs by the orders or with the
concurrence of the Commissioner (whether previously or
subsequently expressed) shall be deemed to be the officer
for that duty or service; and every act required

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CUSTOMS 17

by law at any time to be done by, with, to or before any
particular officer nominated for such purpose, if done by,
with, to or before any person appointed by the Commis- 1211985
sioner to act for such particular officer, shall be deemed to sdl.

be done by, with, to or before such particular officer; and
every act required by law to be done at any particular place
within any port, if done at any place within such port
appointed by the Commissioner for such purpose, shall
be deemed to be done at the particular place so required by
law.

PART 11. Duties, Prohibitions, Drawbacks and Refunds
of Duty

5.-(1) It shall be lawful for the House of Representatives custom
from time to time by resolution to impose import or export duties.

duties of customs upon any goods whatsoever which may be
imported into or exported from the Island, and to revoke,
reduce, increase or alter any such duties, and to provide for
the importation or exportation of any goods without pay-
ment of customs duty thereon.

(2) Notwithstanding anything to the contrary no Exemption
from unport import duty shall be payable upon any article imported into

Jamaica or taken out of bond in Jamaica by the University z,lwl
of the West Indies or the Council of Legal Education and Flyw4
shown to the satisfaction of the Commissioner to be re-
quired for the use of the said University or Council. ~ch.

6. Notwithstanding anything contained in section 5 the ~inister
may mako Minister may by order (a) increase or reduce any import or htCrim

export duty of customs, or (b) impose new import or export o * ~ .
duties of customs, and from the date of publication of such
order in the Gazette, and until the expiry of such order, the
duties specified in such order shall be payable in lieu of any
duties payable prior thereto :

Provided that where any duty is reduced by any such
order, the person by whom any goods liable to the reduced

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CUSTOMS

Interim
order to be
confirmed.
amended or
revoked by
House of
Represen-
tatives.

Excess duty
tu he .e-
funded when
order ex-
pires

Refund of
deposit.

1211985
Sch.

Restriction
on delivery
of goods to
counteract
evasion.
23 / 1954
S. 2.
321 1964
Ti. 3
1211985
sch.

duty are entered shall pay the reduced duty and in addition
shall deposit with the proper officer the difference between
the duty payable prior to the date of the order and the duty
payable under the order until the order expires as herein-
after provided.

7. Every order issued by the Minister under section 6 shall
after four days and within twenty-one days from the date of
its first publication be submitted to the House of Representa-
tives and the House of Representatives may by resolution
confirm, amend or revoke such order, and upon publication
of the resolution of the House of Representatives in the
Gazette the resolution shall have effect and the order shall
then expire. If the order be not submitted within the said
period of twenty-one days to the House of Representatives
for confirmation it shall ipso facto expire.

8. So much of the duties as shall have been paid under
the order of the Minister as may be in excess of the duties
payable immediately after the expiry of such order shall be
repaid to the persons who paid the same.

9. So much of any sums which have been deposited in
accordance with the proviso to section 6 as, together with
the duty paid, shall be equal to the duties payable after the
expiry of the order, shall be brought to account by the
Commissioner as duties of customs, and the balance, if
any, shall be refunded to the depositor.

10. The Minister may by order authorize the Commis-
sioner, during any period named in the order not exceeding
three months, to refuse to allow the delivery of goods for use
in this Island from any aircraft, ship, Customs area or ware-
house on payment of duty in cases where deliveries are
demanded of amounts exceeding the deliveries which appear
to the Commissioner to be reasonable deliveries in +k
circumstances.

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CUSTOMS 19

11. It shall be competent for the Minister upon application ~ - t ~ ~
by the importer or exporter to remit or refund in whole or in
part any customs duty whenever he shall deem it expedient ,,,,,,,
so to do and any such remission or refund may be subject s-2.
to such special conditions as the Minister may see fit to
impose.

12. [Repealed by Act 45 of 1975.1

13. [Repealed by Act 45 of 1975.1

14. All goods deposited in any warehouse without pay- ~ i ~ r
entry to ment of duty on the first importation thereof, or which may -duty

be imported or exported and shall not have been entered for P W ~ ~ C .
use within the Island or for exportation as the case may be,
shall, upon being entered for use within the Island or for
exportation as the case may be, be subject to such duties as
may be due and payable on the like sort of goods under the
customs laws in force at the time when the same are entered
save in cases where special provision shall be made to the
contrary.

15.-(1) Where by entry, bond, removal of goods or ,flmof
otherwise, any obligation has been incurred for the pay- tE$&.
ment of duties of customs, such obligation shall be deemed
to be an obligation to pay all duties of customs which may
become legally payable, or which are made payable or
recoverable under the customs laws, and to pay the same
as the same become payable.

(2) When any duty has been short levied or erron-
eously refunded, the person who should have paid the
amount short levied, or to whom the refund has erroneously
been made, shall pay the amount short levied or repay the
amount erroneousIy refunded, on demand being made by
the Commissioner. 121 1985 SCh.

[The inclusion of this page is authorized by L.N. 87/1986]

CUSTOMS

Duty on
goods re-
imported.

121 1985
Soh.

16. Where any goods, whether made or produced within
this Island or not, being of a class or description liable to
any import duty of customs are re-imported into and entered
for use within the Island after exportation therefrom, and it
is shown to the satisfaction of the Commissioner that any
duty of customs or excise chargeable in respect of the goods
prior to their exportation was duly paid, either prior to
exportation or at any subsequent time, and either that no
drawback of any such duty was allowed on exportation, or
that any drawback so allowed has been repaid to the
Commissioner, then-

(a) if it is further shown as aforesaid that the goods
have not been subjected to any process abroad, the
goods shall be exempt from any such duty when
the same are entered for use within the Island,
after re-importation, unless the rate of duty of
excise or customs, as the case may be, chargeable
on goods of the same class or description at the
time when the same are entered for use within the
Island after re-importation shall exceed the rate
paid on the said goods as a duty of excise or on
first importation and entry, as the case may be, in
which case such goods shall be chargeable with
duty at a rate equal to the difference between the
rate at which the duty previously paid was calcu-
lated and the rate in force at the date when such
goods are entered for use within the Island after
re-importation;

(b) if the goods at the time when the same are entered
for use within the Island after re-importation are
of a class or description liable to an import duty
ad valorem, and it is further shown as aforesaid
that the goods have been subjected to a process of
repair, renovation or improvement abroad, but
that their form or character has not been changed,

[The inolusion of this page is authorized by L.N. 87119861

CUSTOMS 21

such goods shall be chargeable with duty as if the
amount of the increase in the value of goods
attributable to the process were the whole value
thereof, and, where any sum has been contracted
to be paid for the execution of the process, the
sum shall be prima facie evidence of that amount,
but without prejudice to the powers of the
Commissioner under the customs laws as to the 1211985
ascertainment of the value of the goods for the *'.
purpose of assessing duty thereon ad valorem :

Provided that if the rate of duty of excise or
customs, as the case may be, chargeable on goods
of the same class or description at the time when
the same are entered for use within the Island
after re-importation shall exceed the rate paid on
the said goods as a duty of excise or on first
importation and entry, as the case may be, then
in such case, in addition to the ad valorem import
duty chargeable hereunder according to the amount
of the increase in the value of the goods attributable
to the process, such goods shall be chargeable with
additional excise or customs duty calculated in the
manner set out in paragraph (a), as if such goods
had not been subjected to any process of repair,
renovation or improvement abroad.

17.-(1) If any dispute shall arise as to whether any or gsze;f
what duty is payable on any goods imported into or exported imp* to

depos~t he
from the Island, the importer, consignee or exporter, or his dut,
agent, shall deposit in the hands of the Commissioner @gd.
the duty demanded by him. s. 6 (a)

$t?i5
(2) In the case of any such dispute the importer, *-

consignee or his agent, after having first deposited the duty ghf&li
in accordance with subsection (1) may, within three months

me iaollPsion of this page is authorized by L.N. 87119861

CUSTOMS

after such deposit, apply to the Commissioner, by notice
of objection in writing, to review and revise the assessment
of duty on the goods, and such application shall state
precisely the grounds of objection.

(3) On the receipt of the notice of objection referred
to in subsection (2), the Commissioner may require the
person giving the notice of objection to furnish such
particulars as the Commissioner may deem necessary
with respect to the assessment and to produce all books or
other documents in his custody or under his control relating
to such assessment, and may, by notice, summon any person
who he thinks is able to give evidence respecting the assess-
ment to attend bzfore him, and may examine such person on
oath or otherwise.

(4) Any person who without lawful excuse refuses
or neglects to attend or to give evidence in pursuance of
notice served on him under subsection (3) or to produce any
books or documents which he is required to produce under
the said subsection, or who refuses to answer any lawful
question touching the matters under consideration, or who
knowingly or wilfully gives any false evidence before the
Commissioner, shall be guilty of an offence against this
Act.

( 5 ) Where a person who has objected to an assess-
ment of duty subsequently agrees with the Commissioner
as to the amount at which the assessment should be made,
the assessment shall be amended accordingly but, in any
other event, the Commissioner shall give notice in writing
to the person of his decision in respect of the objection.

[The inclusion of this page is author&& by L.N. 87119861

CUSTOMS

(6) On payment of the deposit, as required by this
section, and on the passing of a proper entry or shipping bill for
such goods by the importer, exporter, consignee, or agent, the
Commissioner shall cause delivery or permit shipment thereof, :,'985
as the case may be.

(7) All such deposits shall be paid by the Commissioner 12 198s
to the Accountant-General, and, in case no such proceedings Sch.
shall be brought within the time limited for that purpose, such
deposit shall be retained and paid into the Consolidated Fund in
the same manner as if it had been originally paid and received as
the duty due on such goods; and in case of such proceedings, if
it shall be determined that the duty so deposited was not the
proper duty, but that a less duty was payable, the difference
between the deposit and the duty found to be due, or the whole

3211964 deposit, as the case may require, shall be returned to such s,qd,,
importer, exporter, consignee or agent and in like manner where
in case of such proceedings it is determined that the duty so
deposited was less that the proper duty the difference between
the deposit and the duty found to be due shall be recovered and
paid into the Consolidated Fund.

18-41) Any person (hereinafter in this Act referred to as App-lsto Revenue
the "objector") who has disputed an assessment by notice of ,
objection under section 17 of this Act and who is dissatisfied
with the decision of the Commissioner therein may appeal to the ,,
Taxpayer Appeals Department within thirty days of the date of sch
receiving the Commissioner's decision.

[The mclmion of this page is authorized by L.N. 88120031

CUSTOMS

(2) The onus of proving that the assessment complained
of is erroneous shall be on the objector. LN.

8B/2002

(3) An objector who is dissatisfied with the decision of 312
S. 3 (u). the Taxpayer Appeals Department may appeal to the Revenue

Court within thirty days of the date of receiving that decision or
within such longer period of time as may be permitted by or
pursuant to rules of court.

Provisions 1 8 . 1 The provisions of this section apply in relation to ,d,g,
appeals under sections 1 8 and 19. appeals.

LN.
8B/2002.

(2) Notwithstanding the provisions of. sections 18(1)
and 19(4)(b), the Taxpayer Appeals Department upon being
satisfied that owing to absence from Jamaica, sickness or other
reasonable cause, the objector or importer, as the case may be,
was prevented from making the appeal within the period
specified therein, shall extend the period as may be reasonable
in the circumstances.

(3) Upon an appeal under section l8(l) or 19(4)(bj,
the Commissioner of Taxpayer Appeals may confirm, reduce the
amount under or vacate the decision complained of.

wlc i~lcl~~sio~l of tliis page is autliorized by L.N. 88120031

CUSTOMS

(4) An appeal under section 18(3) shall be limited to the
grounds stated in the notice of objection under section 17, but
the Revenue Court may, in its discretion, permit the grounds of
appeal to be amended.

Value. 19.-31) Where, pursuant to the provisions of any enactment
312001
S. 4.

for the time being in force, imported goods are required to be
entered, the value of those goods shall be determined in

Schedule. accordance with the provisions of the Schedule.

(2) Nothing in the Schedule shall be construed as
restricting or calling into question the right of the Commissioner
to satisfy himself as to the truth or accuracy of any document or
information presented to him for customs valuation purposes.

(3) The Commissioner shall, on a written request by the
importer, give reasons in writing as to how the customs value of
the importer's goods was determined.

(4) On receipt of the reasons referred to in subsection
(3), an importer may-

[The lnclus~on of this page is authorized by L.N. 88/2003]

CUSTOMS

(a) request a review of the valuation; and

(b) if dissatisfied with the review, appeal to the Taxpayer
Appeals Department within thirty days of the date of
receiving the Commissioner's decision.

(5) An importer who is dissatisfied with the decision of
the Taxpayer Appeals Department may appeal to the Revenue
Court within thirty days of the date of receiving that decision or
within such longer period of time as may be permitted by or
pursuant to rules of court.

(6) Where, in determining the value of goods under
subsection (I), it is necessary to establish the equivalent in
Jamaican currency of any other currency-

(a) the rate of exchange shall, subject to paragraph (b), be
the last spot market weighted average selling rate as
determined by the Bank of Jamaica prior to the date of
report of the aircraft or ship;

[The inclusion of this page is authorized by L.N. 88/2003]

CUSTOMS

(b) if the Commissioner gives permission for goods to be
entered before the date of report as aforesaid, the rate
of exchange shall be the spot market weighted average
selling rate as determined by the Bank of Jamaica on
the day the relevant entry is first accepted by the
proper officer.

(7) The Commissioner may, in respect of goods
conveyed into the Island by air, reduce the amount of the freight
charges to be added to the value of the goods for purposes of
assessment of duty to such amount, not being less than
one-fourth of the freight charges actually payable on such goods,
as he may think fit.

(8) The Commissioner may, within two years fiom the
date of entry of imported goods, adjust the value accepted by an
Oficer at the date of entry of such goods, where he discovers
that the value accepted by the Oficer was incorrect-

(a) based on new information concerning the goods; or

(b) for any other reason.

(9) Where the value has been adjusted pursuant to
subsection (8), the Commissioner shall demand the additional
duty payable or shall rehnd the duty overpaid based upon the
new value.

(10) The Minister may, by order, subject to negative
resolution of the House of Representatives, amend the Schedule. Schedule.

(1 1) The Minister may, by order, subject to negative
resolution of the House of Representatives-
- - - - - - -

[The inclusion of this page is authorized by L.N. 88R003J

CUSTOMS

Schedule
(a) suspend the operation of any provision of the

Schedule or the operation of the Schedule in relation
to any category of goods, for such period as may be
specified in the order; and

(b) specify how the value of any goods or category of
goods to which the suspension relates shall be
determined during that period.

Obligation 19A.-(1) Every person having an official duty or being
=w. employed in the administration of this Act shall-

(a) regard and deal with as secret and confidential all
documents and information relating to the valuation
or assessment of customs duties in respect of
imported goods; and

(b) make and subscribe a declaration to that effect
before a Justice of the Peace.

(2) Notwithstanding any provision contained in any
enactment, every person referred to in subsection (1) having
possession of or control over any document or information who
communicates or attempts to communicate any such information
or anything contained in such document to any person-

(a) other than the Commissioner or an officer of the
Customs Department;

(b) without the consent in writing of the person,
government or body which provided the document
or information; or

(c) otherwise than for the purposes of this Act,
commits an offence under this Act and is liable on summary
conviction in a Resident Magistrate's Court to a fine not
exceeding five hundred thousand dollars or to imprisonment for
a term not exceeding nine months or to both such fine and
imprisonment.

[The inclus~on of this page is authorized by L.N 88120033

CUSTOMS

20.-(1) If any article is enumerated in the tariff, or can Dutypay-
reasonably be classified under two or more names, headings or :::&,
descriptions, and there is a difference of duty, the highest duty tionat
provided shall be charged and collected thereon. hi&est rate.

(2) Goods containing any article liable to duty as a part ~ O I I
or ingredient thereof shall be liable to duty at the rate payable on zy*e
such part or ingredient, and any goods composed of more than
one article liable to duty shall be liable to duty at the rate
payable on the article charged with the highest rate of duty:

Provided that the highest rate shall not be exacted in cases
where the Commissioner in his discretion decides that the goods
contain only a negligible proportion of the article liable to the El985
highest rate:

Provided also that in no case shall any less duty be charged on
any such goods than the duty due thereon when considered as a
whole without regard to their contents.

21. If any article subject to the payment of specific duty is chargeable DW
imported in any package intended for sale, or of a kind usually mrwd
sold with the goods when the same are sold retail, and marked or quantity.
labelled, or commonly sold, as containing, or commonly reputed
to contain, a specific quantity of such article, then such package
shall be deemed to contain not less than such specific quantity.

22. If any article subject to the payment of duty according to %gross
weight in the weight thereof is imported in any package intended for sale, cdn

or of a kind usually sold with the goods when the same are sold -.
retail, and such is not marked or labelled, or is not in 1,*1,8$
the opinion of the Commissioner commonly sold as containing, Sch.

[Tltc it~clustott of this pige is nutliorized by L.N 8812003)

2 8 CUSTOMS

1211 985
Sch.

Minista
may fix
.standard
contents Tor
packages
containing
liquids.

Duties, &.,
to be pro-
partionate to
quantity or
value.

Abatement
of duty.

1211985
Sch.

or commonly reputed to contain, a specific quantity of such
article, md the importer is not able to satis@ the Commissioner
as to the correct net weight, the duty thereon shall be calculated
according to the gross weightof such package and its contents.

23. It shall be lawfbl for the Minister by notice in the Gazette
to specify, in gallons or fractions of a gallon, standard capacities
for p'ackages containing goods liable to duties according to the
liquid measurement thereof, in all cases where, in his absolute
discretion, he shall consider that such packages, being of sizes
within limits to be specified in the notice, are reputed to be, or
are sold as packages of standard sizes, whether or not any
statement of the actual contents is contained on any label or
other attachment to or part of such package, and thereupon all
packages having capacities within the limits specified in any
such notice shall be deemed to cbntain the standard capacity
specified in the notice in each case.

24. All duties, rates, charges and drawbacks imposed and
allowed according to any specified quantity, or any specified
value, or any particular description of package, shall be deemed
to apply in the same proportion to any greater or less quantity or
value, or any other description of package, and shall be paid and
received in any currency being legal tender in the Island, and
according to the weights and measures, established by the laws
of the Island.

25. No claim for any abatement of duty in respect of any
goods imported into the Island shall be allowed on account of
damage, unless such claim shall be made on the first
examination thereof, nor unless it shall be proved to the
satisfaction of the Commissioner that such damage was
sustained before the delivery thereof out of the care of the
Commissioner.

[The inclusion of this page i s authorized by L.N. 88/2003]

CUSTOMS 29

26. All goods derelict, jetsam, flotsam and wreck brought Derelict,
or coming into the Island, and all droits of Admiralty sold in fa^^,:^,"^'
the Island, shall at all times be subject to the same duty as f$,!$ty
goods of the like kind on importation into the Island are damaged.
subject, unless it shall be shown to the satisfaction of the
Commissioner that such goods are damaged.

27. Subject to the provisions of sections 25, 28 and 29 Damage to
be asseszed

the damage sustained by any goods shall be assessed by the b y c ~ m m i s -
sioner. Commissioner, who shall allow abatement of the duty rz/19gs

in proportion to such damage. sch.

28. No claim for abatement of duty on account of damage N o abate-
ment on

shall be allowed in respect of tobacco, cigars, cigarillos, certain
cigarettes, wine or spirits. goods.

29, No claim for abatement of duty on account of damage Q ualification
as to abate-

shall be allowed in respect of imported goods (not being ment.
goods derelict, jetsam, flotsam or wreck brought or coming
into the Island, or droits of Admiralty sold in the Island)
except on proof to the satisfaction of the Commissioner lz/~gss
that the carrier or insurer of the goods has made an allow-
ance to the importer in respect of the damage. In any such
case the abatement shall not exceed such proportion of the
duty as the amount of the allowance made bears to the
value of the goods undamaged, calculated in accordance
with section 19.

30. No liquor containing more than forty-two per cen- Limitations
as to wine rum of proof spirit shall be deemed wine; and no liquor

containing more than twenty per centum of proof spirit
shall be deemed beer, ale, stout or porter. All liquor con-
taining more than forty-two per centum of proof spirit,
and all liquor, other than wine, containing more than
twenty per centum of proof spirit, shall be deemed spirits.

[T'he inclusion of this page is authorized by L.N. 1461 19991

30

Strength of
spir~ts.

1211985
Sch.

Goods used
contrary to
purpose for
which im-
ported.
1911971
S. 2.

35 I1997
S. 2.

1911971
S. 2.

1211985
Sch.

CUSTOMS

31.-(1) In ascertaining the strength of any spirit, any
obscuration shall be determined and allowed for.

(2) The certificate of the Commissioner or Govern-
ment Chemist as to the strength of any liquids con-
taining alcohol shall be prima facie evidence of the strength
thereof.

32.41) If any goods which are ordinarily liable to duty at
a given rate are allowed by law to be, and are in fact, entered
at a lower rate of duty, or free of duty, on any special con-
ditions, or for use for some special purpose, or because they
are the property of or intended for use by some particular
person or functionary, and if such conditions are not
observed, or the goods are at any time within three years of
the date of importation thereof used for any other than the
specified purpose, or, being goods entered as aforesaid
because they are the property of or intended for use by some
particular person or functionary, are sold or transferred to
any other person, such goods, unless the full duties thereon
shall have been paid, shall be forfeited, and the importer
and any person who shall be knowingly concerned in the use
of such goods contrary to such conditions, or for some
purpose other than that specified, or in any way contrary to
this section shall each incur a penalty of not less than treble
the import duties payable on the goods nor more than
treble the value of the goods.

(2) Where goods are delivered to any person with
any such concession on duty as is referred to in subsection
(I) the Commissioner may, subject to such terms and
conditions as he may think fit, permit the sale or transfer
of the goods to another person who, if the goods were
originally delivered to him, would have been entitled to the
like concession on duty; and thereupon, subsection (1) and
section 33 shall apply nlutatis mutandis in relation to that

[The inclusion of this page is authorized b y L.N. 146/1999]

CUSTOMS

other person as they applied in relation to the person to
whom such goods were originally delivered.

33. The importer of any such goods as aforesaid shall, Penalty for
on demand, produce them to any officer or otherwise account :ziEi-
for them to the satisfaction of the Commissioner, within f$$,
such period of three years aforesaid, and if he shall fail to sch.
produce such goods, or otherwise account for the same as
aforesaid, he shall incur a penalty of not less than treble 3511997

S. 2.
the impont duties payable on the goods nor more than treble
the value of the goods.

34. The provisions of sections 32 and 33 shall not apply S-+-*
oods of

to goods imported by or for the use of the Government, &OV--
and sold or transferred by Government order. m a t .

35. The Commissioner may give permission to any y;d:br
person to import any goods without payment of duty there- temporaw
on, upon being satisfied that such goods are so imported for zlsr
temporary use only. Such permission shall be subject to SCb.
the provisions of section 37 and to the following conditions-

(a) that in the case of goods imported temporarily 4011959
under temporary importation papers issued in " '
accordance with the terms of the International
Customs Convention on Touring, 1949, or any
other international convention concerning customs
facilities for touring which may from time to time
be in force in this Island-

(i) such temporary importation papers shall be
sufficient security for the payment of duty
and no other security or deposit shall be
demanded by the Commissioner; and 1211985

Sch.

(ii) such goods shall be exported within the
period specified in the Convention;

[The inclusion of this page is authGized by L.N. 146/1999]

CUSTOMS

Disposal of
deposit.
351 1957
S. 3.
401 1959
S. 5.
1211985
Sch.

1211985
Sch.

Restrictions
and condi-
tions on
importation
for tem-
porary use.

(b) that in all other cases the person to whom such
permission is given shall deposit in the hands of the
Commissioner the amount of the duty on such
goods or else give security therefor, at the election
of the Commissioner and such goods shall be
exported-

(i) within six months of the date of permission
where such goods are commercial samples;
and

(ii) within three months of the date of per-
mission where such goods are not com-
mercial samples.

36. If any goods imported under the provisions of section
35 are not exported within the time specified in that section
in relation to such goods, and are not of the kind described
in paragraph (a) of that section, the deposit in the hands of
the Commissioner shall be forfeited, or, if security has
been given as aforesaid, then the importer shall pay to the
Commissioner the full duties on such goods. If such
goods are exported as aforesaid such deposit shall be
refunded, or the security cancelled :

Provided that the Commissioner may, in his discre-
tion, and on provision of additional security where he so
requires, allow any additional period where he is satisfied
that the articles are the bona fide property or bona fide in
the use of any person not ordinarily resident in the Island
who is on a visit to the Island and who either imported the
goods for temporary use or has been the sole user of the
goods since they were so imported.

37. The Minister may by regulations-
(a) prohibit the importation under section 35 of any

goods specified in the regulations;

[The inclusion of this page is authorized by L.N. 146119991

CUSTOMS 33

(b) without prejudice to the provisions of section 35,
prescribe the conditions subject to which goods or
any class or description of goods may be imported
under section 35; and

(c) prescribe the proportion of duty which shall be
payable on such goods specified in the regulations
as are imported under section 35.

3 8 4 1 ) Where any new import duty of customs is contract
imposed, or where any import duty of customs is increased,
and any goods in respect of which the duty is payable are g$,:;~
delivered on or after the day on which the new or increased to meet

change in duty takes effect in pursuance of a contract made before duty.
that day, the seller of the goods may, in the absence of
agreement to the contrary, recover, as an addition to the
contract price, a sum equal to any amount paid by him in
respect of the goods on account of the new duty or increase
of duty, as the case may be.

(2) Where any import duty of customs is repealed
or decreased, and any goods affected by the duty are delivered
on or after the day on which the duty ceases or the decrease
in the duty takes effect in pursuance of a contract made
before that day, the purchaser of the goods, in the absence
of agreement to the contrary may, if the seller of the goods
has had, in respect of those goods, the benefit of the repeal or
decrease of the duty, deduct from the contract price a sum
equal to the amount of the duty or decrease of duty, as the
case may be.

(3) Where any addition to or reduction from the
contract price may be made under this section on account
of any new or repealed duty, such sum as may be agreed
upon, or, in default of agreement, determined by the
Commissioner as representing, in the case of a new duty, 1 2 1 1 ~ 5
any new expenses incurred, and, in the case of a repealed *'

[The inclusion of this page is authorized by L.N. 87119861

CUSTOMS

duty, any expenses saved, may be included in the addition
to or deduction from the contract price, and may be
recovered or deducted accordingly.

Minister 39. It shall be lawful for the Minister from time to time
may importation, prohibit by order to prohibit the importation, carriage coastwise or
c a r w e exportation of any goods whatsoever, and any such order
coastwise or
exportation. may prohibit importation, carriage coastwise or exportation
3 2 1 1 ~ ~ ~ until the revocation thereof, or during such period as may
S. 12 (a).

be specified therein, and may either absolutely prohibit irn-
portation, carriage coastwise or exportation, or may prohibit
importation, carriage coastwise or exportation except an
compliance with any conditions which may be specified in
the order, or importation from or exportation to any particu-
lar place named in the order.

G , , ~ ~ S pro- 40. Until revoked by order under section 39 the following
hibited imported. tobe goods are prohibited to be imported-
321 1964
S. 12 (a). (i) agricultural implements such as are pro-

hibited to be imported under the Plants
(Protection from Disease) Act;

(ii) all goods which if sold would be liable to for-
feiture under the Merchandise Marks Act,
and also all goods of foreign manufacture
bearing any name or trade mark being or
purporting to be a name or trade mark of
any manufacturer, dealer or trader in the
Commonwealth unless such name or trade
mark is accompanied by a definite indica-
tion of the country in which the goods were
made or produced;

(iii) all goods of a kind prohibited to be imported
into the United Kingdom by order made
under the Anthrax Prevention Act; 1919
(United Kingdom);

[The inolusion of this page is authorized by L.N. 87/1986]

CUSTOMS 35

animals-such animals and carcasses of
animals as are prohibited to be imported
under the provisions of the Animals
(Diseases and Importation) Act, and any
enactments amending the same, and other
animals the importation of which is prohi-
bited by law, except with the written per-
mission of the Minister or any person
authorized by him to grant such permission;

arms and ammunition, except with the
written permission of the Commissioner; E/,!985
brandy of a lower strength than thirty
degrees per centum under proof, unless it
shall be proved to the satisfaction of the

l2/,l985 Commissioner that such brandy has been ,,.
matured for a period of not less than ten
years, and unless such brandy is imported
in bottles securely sealed, and is intended for
private use and not for sale;

clocks and watches or any other article of
metal impressed with any mark or stamp
representing or in imitation of any legal
Commonwealth assay, mark, or stamp, or 3211964 s. 9. purporting by any mark or appearance to be
of the manufacture of any part of the
Commonwealth, such clocks, watches or
other articles not being of the manufacture
of such part of the Commonwealth;

coin-viz.: base or counterfeit coin of any
country;

coin-imitation and foreign, of a kind which
is prohibited by law to be imported into the
United Kingdom;

A .-
[The inclusion of this page is authorized by L.N. 87119861

3211964
S. 12 (a).

32/1%4
S. 12 (a).

(x)

(xi)

(xii)

(xiii)

(xiv)

(xv)

(xvi)

(xvii)

(xviii)

(xix)

coin, silver, of the realm, or any money pur-
porting to be such, not being of the estab-
lished standard in weight and fineness;

drugs-opium and other dangerous drugs
such as are prohibited to be imported under
the Dangerous Drugs Act;

essences of brandy or whisky or flavouring
essences except the same be of a brand
approved by the Minister;

indecent or obscene prints, paintings, photo-
graphs, cinematograph films, lithographs, en-
gravings, books, cards, or written com-
munications, or any indecent or obscene
articles whether similar to the above or not,
and any parcels, packages or packets having
thereon or on the cover thereof, any words,
marks, or designs which are grossly offensive
or of an indecent or obscene character;

oil-edible, except under licence of the
Minister;

oil of gin or cognac except the same be of a
brand approved by the Minister;

plants, bulbs, seeds, cuttings, etc., such as are
prohibited to be imported under the Plants
(Protection from Disease) Act;

[Repealed by Act 45 of 1975.1

rum colouring-solutions or liquid extracts,
also dyes or solid substances used for wlour-
ing rum;

spirits (not being rum, cordials or perfumes
or medicinal spirits), and wine, unless specifi-

[The indusion of this page is authorized by L.N. 87119861

CUSTOMS

(xxi)

(xxii)

cally reported as such, and unless in aircraft,
or in ships of thirty tons burden at least, and
in casks or other vessels capable of contain-
ing liquids, each of such casks or other
vessels being of the size or content of nine
gallons at the least or unless in glass or
stone bottles, properly packed in cases, or
in demijohns, each case or demijohn con-
taining not less than one gallon;

stamps-fictitious stamps, and any die, plate,
instrument or material capable of making
any such stamps;

sugar except under licence of the Sugar
Control Board;

such other articles not hereinbefore men-
tioned, the importation of which is prohibi-
ted or may be prohibited from time to time,
by law.

41. Until revoked by order under section 39, the following G ~ O ~ S ~ ,
goods are prohibited to be exported- hibital to be exported.

(a) 'arms, 'ammunition and military and naval stores,
except with the written permission of the Minister;

(b ) spirits and wines, except subject to any conditions
contained in section 40 in relation to the importa-
tion thereof.

42. I t shall be lawful for the Commissioner to permit savinssas
to spirits

the importation or exportation of spirits and wines in andtobacco.
l2/1l98S smaller ships and in smaller quantities than are prescribed ,,.

in sections 40 and 41 or any order made under section 39 i2(iz.
uqder such conditions and subject to such regulations as he
may prescribe, and subjec.t to such additional duties, if any,
as may be fixed by the House of Representatives.
--

[The indmion of this page is authorized by L.N. 87/1986]

38 CUSTOMS

savinmasto 43. Goods imported in transit or as the bona fide stores
transit goods
and stores. of any aircraft or ship shall not be deemed to be goods pro-

hibited to be imported or exported unless such goods-
(a) being in transit are of a description included in

paragraphs (ii), (iii), (vii), (viii), (ix), (x), (xiii), (xix),
(XX) of section 40; or

(b) being the bona fide stores of any aircraft or ship,
are of a description included in paragraphs (ii), (iii),
(vii), (viii), (ix), (x), (xiii), or (XX) of section 40; or

(c) are expressly prohibited to be imported in transit
321 1964
s. 12(c). or as aircraft's or ships' stores, in any regulation

made under the customs laws, or in any law pro-
hibi ting the importation of any goods.

Prohibitions 44. The provisions of sections 39 to 43 shall be additional elsewhere
provided. to the provisions of section 143, and to any provisions of any

other enactment prohibiting the importation, carriage
coastwise or exportation of any goods.

Minister
may direct

45.-(1) It shall be lawful for the Minister from time to
granting of time by order to direct on what goods a drawback of
dmwbxb. the whole or any part of the duties paid on the importation

thereof may be granted, and the conditions under which such
drawback shall be allowed.

(2) Orders made under subsection (1) whereby
provision is made for granting a drawback of the duties paid
otherwise than on the exportation or shipment as stores of
any goods shall not have any force or effect until they have
been approved by the House of Representatives and
published in the Gazette.

(3) Notwithstanding anything hereinbefore contained
in this section all drawbacks payable under any former law
shall be paid or allowed under this Act until cancelled by
direction of the Minister under this section.

[The inclueion of this page is authorized by L,N. 87/1986]

CUSTOMS 3 9

46. Every sum of money which shall be due upon any Certification
debenture, certificate or other instrument for the payment of
money out of the duties of customs shall be paid by the
Commissioner on the proper debenture certified by the proper 1211985
officer. Sch.

47. The owner of any goods on which drawback is claimed
by owners shall make and subscribe a declaration on the debenture that the ,,fgoods

conditions under which drawback is allowed have been fulfilled, exported on
drawback.

and, in the case of goods exported or put on board an aircraft or
ship for use as stores, that such goods have been actually
exported or put on board for use as stores, as the case may be,
and have not been returned and are not intended to be returned
to the Island and that such owner at the time of entry of such
goods was and continues to be entitled to the drawback thereon.

48. The Commissioner may require the owner to produce Evidenceof
satisfactory evidence of the landing or disposal of any goods
before certifying any debenture. 1211985

Sch.

49. No debenture for any drawback shall be paid after the Timelimit
expiration of two years or such further time as the Minister may fmdeben-

ture pay-
allow from the date of entry of any goods for drawback, or, in ment,
the case of goods exported or put on board an aircraft or ship for
use as stores, from the date of putting the same on board the
exporting or using aircraft or ship.

50. The Commissioner shall return any money which shall Refundof
duties paid have been overpaid as dyties of customs at any time within two in

years after such overpayment, on the proper document for such 1211985
overpayment being certified by the proper officer. Sch.

[The inclusion of this page is authorized by L.N. 11 1120051

40

Procedure
on arrival.

1211985
Sch.

1211985
Sch.

1412004
Sch.

Commis-
sioner may
direct moor-
ing and
discharge.
1211985
Sch.

CUSTOMS

PART 111. Arrival and Report of Aircrafl and Ships,
Ldanding of Passengers and Unloading, Removal

and Delivery of Goods

51. If any aircraft or ship arriving in the Island or the
waters thereof (a) shall not come to some port therein, or to
such other place as may be allowed by the Commissioner in
any special circumstances, without touching at any other
place in the Island or (b), on arriving at any such port or
place, shall not come as quickly up to the proper place of
mooring or unloading as the nature of the port or place will
admit, without touching at any other place, or (c), in proceed-
ing to such proper place, shall not bring to at the station
appointed by the Minister by notice in the Gazette for the
boarding of aircraft or ships, or (4, after arriving at such
proper place shall depart therefrom except directly to some
other place of mooring or unloading approved of by the
proper officer, or, with the authority of the proper officer,
directly to some other port or to some place allowed by the
Commissioner in any special circumstances as aforesaid in the
Island, or directly on any flight or voyage to a place outside
the Island in accordance with the provisions of the customs
laws, or, (e), after departing as aforesaid on any flight or voyage
to a place outside the Island shall bring to within the Island or
the waters thereof, unless in accordance with the customs laws,
or with the permission of the proper officer, or for some cause
which the Master shall explain to the satisfaction of the
Commissioner, then in every such case the Master of such
aircraft or ship shall incur a penalty of one hundred thousand
dollars.

52. The Commissioner may, subject to any other authority
provided by law give reasonable directions at what particular
part of any port or other place aircraft or ships shall moor or
shall discharge their cargo.

[The inclusion of this page is authorized by L.N. 111/2005]

CUSTOMS 41

53. Any officer on duty may board any aircraft or ship
zya,rz:fi

within the Island or the waters thereof and stay on board ,,hip
for any period, and shall have free access to every part,
with power to secure any part by such means as he shall
consider necessary, and to examine any goods, and to
require any goods to be unloaded, and removed for

/ examination, or for the security thereof, or to unload and
remove such goods at the expense of the Master or
owner, or the agent of either, and to examine any goods
in course of being unloaded or removed, or when un-
loaded or removed, and to lock up, seal, mark or other-
wise secure any goods on board such aircraft or ship.

54. If any officer acting under the provisions of section Otlicumay upen if c c ~ x s
53 shall find that there be not free access to any place not bee.
or container or any box or chest, or if the keys of any 16'20'N'

S Z(a)(b)
such place, container, box or chest, if locked, be with-
held, such otficer may open any such place, container, box
or chest in any manner; and if any goods be found
concealed on board, they shall be forfeited.

55. If the officer shall place any lock, mark or seal Plnahv for
111t~rfLring

upon any goods on board an aircraft or ship or any \ V ~ ~ ~ I S ~ I . & C .
place, container or package in which the same may be, 1"20(M)

S. 3(a).
and such lock, mark or seal be wilfully opened, altered
or broken before due delivery of such goods, or within
the Island or the waters thereof, except with the authority

~.
. .

of the proper officer. or if any of such goods be
L) secretly conveyed auay, or if any goods, place, container ~ ~ t o o o

or package after having been secured by the officer "(h)
be opened within the Island or the waters thereof, except
with the authority of the proper ot'ficer, or if the officer
shall require any goods to be unloaded and removed for
examination or for the security thereof and such goods shall

[The tncluslon of l h ~ s page I S authorlred by L N 312002)

42 CUSTOMS

not be unloaded and removed forthwith as required
by the officer, the Master of such aircraft or ship shall

l6I2Oo0 incur a penalty of two hundred thousand dollars. s. 3(c).

Penalty for
interfering

55A.--(I) A person commits an offence if, without lawfid
withgo&, excuse or the permission of the proper officer, he interferes

in any with any goods while those goods are in, or being conveyed
perf ac.
1612000 between, any port, customs area, container station, inspection
s. 4. sight, wharf or other place within the Island or the waters

thereof.

(2) For the purposes of subsection (1) a person
interferes with goods if he-

(a) breaks into or opens any container, package, place
or vehicle in which goods are kept or conveyed or
to be conveyed;

(b) removes any goods from such container, package,
place or vehicle or inserts therein any other goods;

(c) tampers with any lock, mark or seal on or affixed
to any such container, package, place or vehicle.

(3) A person who commits an offence under
subsection (1) is liable on summary conviction in a Resident
Magistrate's Court to a fine not exceeding two hundred
thousand dollars, and the Resident Magistrate may order
that such goods be forfeited.

Goods
unlawfully

56. If any officer shall board any aircraft or ship and
discharged. find any goods thereon, and after leaving such aircraft or

ship, such officer, or any other oficer shall board such aircraft
[The inclusion of this page i s authorized by L.N 3120021

CUSTOMS

or ship, and such or any part of such goods shall no longer
be on board, and the Master is unable to give a due account
of the lawful discharging of the same, the Master of such aircraft
or ship shall incur a penalty of not less than treble the import
duties payable on the goods nor more than treble the value of the
goods.

57. If any officer shall be informed or have reason to
suppose that any person on an aircraft or ship, or any person
who shall have landed from an aircraft or ship, or any person
who the officer may suspect has received any goods from any
such person, is carrying or has any uncustomed or prohibited
goods about his person, such officer may search such person;
and if any such person shall, upon being questioned by any
officer whether he has any goods obtained outside the Island
upon his person, or in his possession, or in his baggage, rehse to
answer or deny having the same, and any such goods shall be
discovered to be or to have been upon his person or in his
possession, or in his baggage, such goods shall be forfeited. No
officer shall be liable to any prosecution or action at law on
account of any search made in accordance with the provisions of
this section.

58. Before any person shall be searched he may require to be
taken with all reasonable despatch before a Justice or the
Commissioner or other superior officer, who shall, if he sees no
reasonable cause for search, discharge such person, but if
otherwise, direct that he be searched.

59. A female shall not be searched except by a female.

60. If upon boarding any ship not exceeding one hundred

43

3511997
S. 2.

Search of
persons.

Certain
officers may
not search
without
special
authority.
1211985
Sch.

Search of
female.

Control of
small craft.

[The inclusion of this page is authorized by L.N. 1 1 1120051

CUSTOMS

1412004
Sch.

General
regulations
for small
craft.

1412004
Sch.

Penalty for
infringement
of regula-
tions re small
craft.
1211985
Sch.

Licences for
small craft.

tons burden any officer shall find any goods of which the
Master shall not be able to give a satisfactory account, and if
such officer shall suspect that such goods are being or have
been or are intended to be dealt with in any way contrary to
the customs laws, he may arrest and detain such Master, and
take him before a Resident Magistrate, and if such Master (0
shall fail to satisfy the Resident Magistrate that such goods had
not been, were not being, and were not intended to be dealt
with contrary to the customs laws, such goods shall be
forfeited, and the Master shall incur a penalty of fifty thousand
dollars.

61. The Minister may from time to time make general
regulations in respect of ships not exceeding one hundred
tons burden prescribing, with reference to the tonnbge, build or
general description of such ships the limits within which
the same may be used or employed, the mode of navigation,
the manner in which such ships shall be so used or employed,
the number and description of arms and the q u ~ t i t y of
ammunition which such ships may carry, and such other terms,
particulars, conditions and restrictions as the Minister may think
fit, and also from time to time revoke, alter or vary such
regulations.

62. Every ship which shall be used or employed contrary to
any regulations made under section 61 shall be forfeited unless
the same shall have been specially licensed by the
Commissioner to be so used or employed, as next hereinafter

0
provided.

63. The Commissioner may, if he thinks fit, grant
licences in respect of any ships not exceeding one
hundred tons burden upon such terms and conditions,
and subject to such restrictions and stipulations as in such

[The inclusion of this page is authorized by L.N. 11 1120051

CUSTOMS 45

licences mentioned, notwithstanding any general regulations
1211985 made as aforesaid, whether the said regulations shall be sch.

revoked or not; and if any ship so licensed shall not comply
with the conditions imposed by or expressed in any such
licence, or if such ship shall be found without having such
licence on board, such ship shall be forfeited. The
Commissioner may revoke, alter or vary any licence granted as
aforesaid.

64.-(1) The Master of any ship on board of which any Ei;inof
officer is stationed- oificer.

(a) for a period exceeding six hours shall provide the
officer with proper and sufficient food;

(b) while the ship is proceeding coastwise shall provide
the officer with suitable sleeping accommodation.

(2) Any Master of a ship who refuses or fails to provide 1211985
Sch. proper and sufficient food or suitable sleeping accommodation

in accordance with the provisions of subsection (I) shall incur a
penalty of one hundred thousand dollars. 1412004 Sch.

65. The Master of every aircraft or ship, whether laden or in Report.
ballast, or his agent, shall (except as otherwise provided in any
regulations made under this Act) within twenty-four hours after
arrival from any place outside the Island at any port, or at any
place specially allowed by the Commissioner, make report of 12119s~
such aircraft or ship, and its stores and cargo, to the Sch.
Commissioner on the prescribed form in the prescribed manner,
and giving the prescribed particulars.

[The inclusion of this page is authorized by L.N. 1 1 112005]

46 CUSTOMS

Certain
goods to be

66. Every report required by section 65 shall show
separately separately any goods which are to be transferred to
repofled. another aircraft or ship for re-exportation, and shall state

whether there be any goods. which are to remain on
board for exportation in the same aircraft or ship; and such
report shall, except in the case of a steamship as defined in
section 2 or except where otherwise specially allowed by the

121198.s Commissioner, give a particular account of all goods remaining
(3

S C ~ . on board for exportation, and shall be made before bulk be
broken.

Steamshipto 67. The Master of a steamship shall make report of
report certain
goods before the stores of such ship, and of any containers, packages
breakingbulk. or parcels for which no bill of lading has been issued,
1211985
Sch. before bulk be broken, unless the Commissioner shall other-
1612000 wise allow.
S. 5 .

Penalty for 68. If the Master of any aircraft or ship, or his agent,
notmaking shall fail to make due report, or if any of the particulars
due report.

contained in such report be false, such Master, or his
1412004 agent, shall incur a penalty of one hundred thousand dollars,
S C ~ . and all goods not duly reported shall be forfeited, unless

the omission is explained to the satisfaction of the
Commissioner.

Penalty for 69. If any container, package or parcel reported (except
not account-
ing for as remaining on board as stores for re-exportation or,
package with the permission of the Commissioner for direct
reported.
1612000 transfer to another aircraft or ship for use as stores or
s. 6(a). for re-exportation) shall not be duly unloaded, removed

and deposited in a Customs area or other place approved by

[The inclusion of this page is authorized by L.N. 11 1120051

CUSTOMS 47

the Commissioner, and shall not be duly entered and i z ~ i g s s
cleared therefrom in accordance with the customs laws; Sch.
or else shall not be produced to the proper officer for
deposit or be deposited in the Queen's warehouse in accordance
with the provisions of section 87, the Master or his
agent shall pay the duty thereon, and, in addition, a penalty
of fifty thousand dollars in respect of each such l 6 m j o
container, package or parcel, unless he shall explain the failure S. 6(a)(b).

to unload, remove and deposit or produce such container,
package or parcel as aforesaid to the satisfaction of the
Commissioner.

70. No goods may be imported as aircraft's or ships'
cargo.

stores except such as are required for consumption or use
by or for the aircraft or ship, its oficers, crew and passengers
and any goods not so required (other than the bonajde baggage
of passengers) shall for all purposes be deemed to be the cargo
of such aircraft or ship.

71. The Master or agent shall (a) answer immediately all such Master to
questions relating to the aircraft or ship, its cargo, stores, zezons,
baggage, crew, passengers and flight or voyage as shall be
put to him by the proper officer; and (b) produce all such books
and documents in his custody or control relating to the
aircraft or ship, its cargo, stores, baggage, crew, passengers
and flight or voyage as the proper officer may require; and
(c) before any person (unless permitted by the proper officer)
disembarks deliver to the officer who boards such aircraft or
ship on arrival at any port or place a list containing the
names of each passenger on board such aircraft or ship, and
also, if required by such officer, the names of the Master,
and of each officer and member of the crew, and if such list be

[The inclusion of this. page is authorized by L.N. 1 1 112005]

CUSTOMS

not correct and complete, unless the inaccuracy or
omission is explained to the satisfaction of the Com-
missioner, or if he shall not observe any of the provisions of
this section, the Master or his agent shall in respect of

1412004 every such offence incur a penalty of one hundred thousand
Sch.

dollars.
0

Penalty for
wrongly
breaking
bulk.

72. If after arrival within the Island or the waters
thereof bulk shall be broken contrary to section 66 or
section 67, or any alteration made in the stowage of the
cargo of any aircraft or ship so as to facilitate the
unloading of any part of such cargo or any container
opened so as to facilitate the unloading of any of
the contents thereof before such aircraft or ship shall
have arrived at her proper place of unloading, or, not being
a steamship, or an aircraft or ship specially allowed so to
do, before report of such aircraft or ship shall have been
made as hereinbefore provided, or if at any time after arrival
as aforesaid any goods be stayed, destroyed or thrown
overboard, or any package be opened without the knowledge
and consent of the proper officer, in every such case the Master
or his agent shall incur a penalty of one hundred thousand
dollars, unless cause be shown to the satisfaction of the
Commissioner.

Master to
deliver 73. The Master of every aircraft or ship or his agent shall, if
previous required, deliver to the Commissioner at the time of making
clearance.
12/19s5 report the clearance of such aircraft or ship, if any, fiom the
S C ~ . port or ports fiom which such aircraft or ship shall have

arrived.

[The inclusion of this page is authorized by L.N. 11 1/2005]

CUSTOMS 48.01

74. Any officer may seize any aircraft or ship found S:2d,ed
abandoned within the Island or the waters thereof, and ,,,be
such aircraft or ship shall be delivered into the custody of seized.
the Receiver of Wreck to be dealt with as prescribed by cap.419
the Wreck and Salvage Law. (1953

E h .
Omitted). r ,

75. Notwithstanding any provisions contained in this Act
to the contrary, it shall be lawfbl, on the arrival from any
place outside the Island at any port, or at any place in the
Island specially allowed by the Commissioner in the Island
of any aircraft or ship having on board cargo intended to be
delivered at more than one port or place in the Island, for the
Master or his agent to make report at the first mentioned port
or place of her whole cargo, reporting separately such
portion of the cargo as may be intended for the first
mentioned port or place and there to discharge the same;
and after the discharge of such cargo, and upon being
authorized by the proper officer, the Master may proceed to
any other port or ports, or to any place or places in the Island
specially allowed by the Commissioner where such portion

d
of the cargo as may be intended for such port or ports or
place or places shall be reported by the Master or his
agent, in like manner as if such Master had first amved at
such last mentioned port or ports or place or places and the
Master or agent so reporting any aircraft or ship, and all
persons concerned in discharging the cargo, shall be subject
to all the provisions in such respect contained in the
customs laws.

[The lnclus~on ot t h ~ s page IS author~zed by L N 3120021

ReP"
w h a
discharging at
more than
one p m .

1211985
Sch.

48.02 CUSTOMS

Unloading,
entry, re-

76. Save in accordance with any regulation made under
rnovaland this Act, or with the written permission of the Commis-
delivery of sioner-
goods.
1211985
Sch.

12 1985
Sch.

(a) no goods shall be unloaded from any aircraft or
ship arriving from any place outside the Island
unless authority for unloading the same has been
given by the proper officer, nor fiom any ship
(other than a steamship as defined in section 2)
unless such goods shall first have been duly
entered;

(b) no goods shall be unloaded or removed fiom any
aircraft or ship arriving from any place outside
the Island on Sundays or public holidays at any
time whatsoever, or on any other days except between
the hours of 8 o'clock in the morning and 4
o'clock in the afternoon, or shall be transferred from
any such aircraft or ship into any vessel at such
time as will cause such goods to be afloat in such
vessel on the said days, or on other days except
between the said hours;

(c) no goods after having been unloaded from any
aircraft or ship arriving from any place outside the
Island into any vessel to be landed shall be
transhipped or removed into any other vessel
previously to their being landed; and the vessel
into which any goods after being unloaded from
a ship shall be put, shall, if so required by
the Commissioner, be a ship licensed under
section 174; and any goods which have been un-
loaded from any aircraft or ship and put into
any vessel to be landed shall be taken directly
and without delay to an

[The mciurmn of thtr page 1s authorized by L N 312002)

CUSTOMS

approved place of unloading or sufferance wharf
approved for the purpose within the same port, there-
to be landed forthwith;

no goods (except goods unloaded into a vessel to be
landed in accordance with paragraph (c) shall be
unloaded from any aircraft or ship arriving from any
place outside the Island, except at an approved place
of unloading or sufferance wharf approved for the
purpose, and all goods when so unloaded, and all
goods which shall have been put into a vessel to be
landed in accordance with paragraph (c) shall
immediately upon being unloaded or landed be
conveyed in the care of the proper officer into the
Customs area, or to a Queen's warehouse if the 1211985
Commissioner shall so require; S C ~ .

no goods shall be removed from any part of the
Customs area or from the Queen's warehouse into
which the same shall have been conveyed unless such
goods shall first have been duly reported and entered,
and authority for the removal or delivery of the same
has been given by the proper officer;
goods entered to be warehoused shall be removed by
the importer by such ways, in such manner and within
such time as the proper officer shall direct to the
warehouse for which the same are entered, and
delivered into the care of the officer in charge of the
warehouse; provided that, if the Commissioner shall so 1211985
require, the importer shall first enter into a bond for Sch.
the due warehousing of such goods.

77. The provision of section 76 shall apply to the cargo of the AS to goods
aircraft or ship only. No goods whatsoever other than cargo, ~~~~"
duly reported as such, shall be taken out of any aircraft or ship
arriving from any place outside the Island or delivered to any
person aboard such aircraft or ship other than for the
consumption or use of the crew or passengers thereof except
under such conditions (which conditions may vary the procedure

[The inclusion of this page is authorized by L.N. 11 112005]

CUSTOMS

1211985
Sch.

Forfeiture.

1211985
Sch.

Delivery o f
bullion and
coin.

1211985
Sch.

Declara-
tion in
absence o f
documents.
312001
S. 5 .

as to reporting the aircraft or ship as required by this Act) as
may be prescribed in any regulations made under this Act or
directed by the Commissioner in any particular case. The term
"goods" in the expression "no goods whatsoever" shall include
passengers' baggage, stores, and any goods which may be taken
on board any aircraft or ship arrivingfrom any place outside the
Island while such aircraft or ship is within the Island or the
waters thereof.

78. If any goods shall be unloaded, removedm- dealt with
contrary to the provisions of section 76 or section 77 or to the
terms and conditions contained in any written permission given
by the Commissioner they shall be forfeited.

79. Notwithstanding anything hereinbefore contained it shall
be lawful for the Commissioner to permit the delivery to the
importer of any bullion or coin under the authority of the proper
officer without entry thereof, but if such importer shall not
within forty-eight hours after the same shall have been removed
from the importing aircraft or ship deliver to the proper officer a
full and true account thereof, including its weight and value, he
shall incur a penalty of one hundred thousand dollars.

80.-(1) If the importer or any goods is unable to furnish full
particulars of the goods for want of any document or
information concerning them he shall make and subscribe a
declaration in the prescribed form to that effect before the
Commissioner who shall act in accordance with subsection (2).

(2) The Commissioner-
shall permit the importer to examine and enter the
goods; and
may allow delivery of the goods if he is satisfied
that-

(i) the description of the goods for tariff and
statistical purposes is correct;

(ii) in the case of goods liable to duty ad
valorem, the value declared on the entry is
acceptable; and

[The inclusion o f this page is authorized by L.N. 1 1 1/2005]

CUSTOMS

Entry of
goods where
Commis-
sic - - i s
. to
assess value.
31200 1
S. 5 .

(iii) in the case of goods liable to duty
according to the weight or measurement
thereof, the weight or measurement
declared on the entry is correct.

81.-(13 Where goods examined under section 80 (1) are
liable to duty ad valorem and the Commissioner considers that
he is unable to make a proper assessment of the value thereof, he
may direct that-

(a) the goods be further examined and, on that basis, a
provisional assessment be made of the duty payable on
the goods;

(b) the goods be entered provisionally based on the
payment by the importer of the amount of duty
calculated by him; and

(c) such amount be brought to account as revenue.

(2) Pending entry of the goods, an importer shall, in
addition to the amount referred to in subsection (1) (b), deposit
with the Commissioner, an amount equal to the difference
between the duty assessed provisionally by the Commissioner
under subsection (1) (a) and the duty calculated by the importer
under subsection (1) (b).

(3) The importer may, with the approval of the
Commissioner, give security in the form of a bond for the
amount payable under subsection (2).

(4) Where goods are entered provisionally pursuant to
this section, the Commissioner shall, in writing, require the
importer of such goods to produce, within three months of the
provisional entry, such document or information relating to the
value of the goods as the Commissioner may specie.

(5) Where-
(a) the documents or information required under

subsection (4) have not been produced within the time
specified in that subsection; or

[The inclus~on of this page is authorized by L.N. 88120031

CUSTOMS

(b) the importer informs the Commissioner in writing
before the expiration of the time specified in
subsection (4) that he is unable to produce any fbrther
documents or information,

the amount of duty which was assessed provisionally under
subsection (1) shall be treated as the final assessment.

(6) Unless the importer commences proceedings under ,
section 18 within four months of the date of the final assessment
under subsection (9, the deposit paid shall be brought to
account as revenue.

(7) Where an importer fails to produce the required
documents or information pursuant to subsection (4)-

(a) the Commissioner shall notify the importer in writing
of the final assessment within two weeks of the date
of such assessment;

(b ) no dispute shall be considered to have arisen until such
time as the final assessment is made under subsection
(6).

(8) Where-
(a) the additional documents or information required

under subsection (4 ) have been provided to the
satisfaction of the Commissioner; and

(b) the amount of duty as assessed by the Commissioner is
greater or less than the amount of the provisional
assessment made under subsection (I),

the amount representing the difference shall either be refbnded
to or paid by the importer, as the case may be.

Entry where 82.-( 1 ) Where-
impoller
provides false (a) pursuant to section 81 (4), an importer submits
documents. documents or information t o the Commissioner
Y2OO 1
s. 5. relating to the value of goods imported by him; and

(b) the Commissioner knows or has reasonable grounds
for believing that such documents or information are
false in any material particular in relation to the value
of the goods,

the Commissioner shall act in accordance with subsection (2).

Il'llc IIIC~II~IOII oftliis page 1s ni~tliorizcd by L.N 88120031

CUSTOMS

(2) The Commissioner-

(a) shall inform the importer in writing that he is not
satisfied with the documents or information; and

(h) may, in writing, request the importer to submit such
further documents or information within such period,
as the Commissioner may specify.

(3) Where the imported goods required to be entered are
not prohibited or restricted, the Commissioner may allow
provisional entry of such goods on the payment of a deposit
equal to the amount of the duty assessed by the Commissioner
together with an additional amount, not being more than one-
half of the amount assessed.

(4) The amount of duty based on the calculation by the
importer shall be accepted by the Commissioner unless the
Commissioner commences proceedings in court within four
months of the date of provisional entry of the goods.

(5) The deposit, together with the additional amount
paid pursuant to subsection (3), shall, in addition to any penalty
which the court may impose, be forfeited where the court finds
that the importer has committed an offence.

(6) Where the Commissioner has commenced
proceedings in court, no dispute shall be considered to have
arisen for the purposes of section 17 until the court proceedings
have been concluded.

(7) Where he considers it necessary, the Commissioner
may cause goods which are entered provisionally to be
photographed before delivery in such manner as to show-

(a) the method of packaging;
(b) a sample of the goods; or
(c) any identifying marks that indicate the nature and type

of the goods.
83. The Commissioner may retain such samples of the goods Samplesto

entered under section 80 for such period up to the final entry of kr6"d
such goods as he shall require, and the proper officer shall make
an inventory of such goods and shall cause a certified copy of 312001
the inventory to be forwarded to the importer. S.6.

[The iiiclusion of this page IS authorized by L.N 88/2003]

CUSTOMS

G W ~ S not 84. If the importer, having made a declaration in accordance
atered after
declaration. with section 80, shall not make entry as therein provided, or if
12, 198s the Commissioner is not satisfied as aforesaid (in which case
Sch. any entry which shall have been made shall be ipso facto void),

the Commissioner shall cause the goods referred to in such
declaration to be deposited in a Queen's warehouse and dealt
with as provided in section 88.

Power to
waive pro-
duction of
documents.

1211985
Sch.
31'200 1
S. 8.

Deposit in
C&n cases

1211985
Sch.

Goods not
entered a
delivemd

85. Notwithstanding anything hereinbefore contained, if the
Commissioner is satisfied, whether before or after the
warehousing under section 84 of any goods liable to duty ad
valorem, that it is impossible for the importer to obtain
satisfactory documentary evidence of the value of such goods, or
if in any case the documentary evidence relating to such goods,
though not complete, is in the opinion of the Commissioner
sufficient to enable a reliable estimate of the value to be made, it
shall be lawhl for the Commissioner to permit such goods to be
entered according to the estimated value.

86. Where the Commissioner permits any goods to be entered
in the absence of any document under the provisions of section
85, it shall be lawfbl for him to require the person entering the
goods to deposit with him such additional sum as he shall
require, not exceeding one-half of the duty paid upon such
goods. Any sum so deposited shall be forfeited unless the person
entering the goods shall produce the required document within
three months of the date of entry or unless he shall explain his
failure to the satisfaction of the Commissioner.

87. If any goods imported in any aircraft or ship shall
remain on board such aircraft or ship, or having been
unloaded, shall not be entered and also produced for

[The ~ncluslon of thls page IS authonzed by L N 88i20031

CUSTOMS 5 3

examination and customs clearance within fourteen days 30/1954
from the time when such goods were unloaded, or such S.2.

1211985 further period as the Commissioner may in any special &.
circumstances allow, then such goods shall be deposited in
such Queen's warehouse as the Commissioner shall direct
by the agent of such aircraft or ship, or by the Commis-
sioner, if there be no agent,or if the agent shall not act
forthwith as herein required. Such goods shall be subject to
rent and other charges as if they were goods warehoused in a
Queen's warehouse.

88.41) Where under the provisions of this Act any goods G O O ~ S ware-
housed may are required to be deposited in a Queen's warehouse and such be sold.

goods are of a perishable nature, then it shall be lawful for 12,1985
the Commissioner, notwithstanding such provisions, to SC~.
sell the same forthwith by public auction; and if such goods.
though not perishable, are of a kind not permitted by any
other provision of law to be deposited in ii Queen's Ware-
house, it shall be lawful for the Commissioner, notwith-
standing such provisions to sell the same by public auction
after fourteen days' notice by publication in the Gazette.

(2 ) Where any goods are deposited in a Queen's
w~rehouse under the provisions of this Act and the sanle
are not entered for warehousing or delivery from such
Queen's warehouse within three months after such deposit,
or within such further period as the Commissioner may 12/1985
direct, and all charges for removal, freight and rent and SCil.
all other expenses incurred in respect thereof duly paid,
such goods may be sold by public auction after one month's
notice being given by publication in the Gazette.

(3) In all cases where goods are sold under the pro-
visions of this section, the proceeds shall be applied first in
discharge of duties (if any), of the expenses of removal and
sale, and of rent and charges due to the Government, and
then of freight and other charges; and the balance, if any,

- .
[The. inclu&n of this page .is authorized by L.N. 87/1986]

CUSTOMS

shall be paid to the owner of the goods on his application
for the same, if such application be made within two years
from the time of the sale of such goods, but otherwise shall
be paid into the Consolidated Fund.

~ o o d s n o t 89. If any goods on being offered for sale as aforesaid
sold on
beingoffered cannot be sold for a sum to pay all duties, expenses, rent
forsale- and charges, the same may be destroyed, or otherwise

disposed of as the Minister may direct.

~ o o d s w a r e 90. It shall be lawful for the Commissioner to cause
housed may
be examined, any goods required to be r5moved under this Act to a Queen's
'2p985 warehouse to be opened for examination by any officer, as Sch.

often as may be required, at the expense of the owner of such
goods.

Goodsmay 91. Where the owner of any goods imported in any ship
be entered
by ship (not being a steamship as defined in section 2) into the Island

fails to make entry thereof, or having made entry, fails to
land the same or to take delivery thereof by the times
severally hereinafter mentioned, the shipowner or Master or
the agent of either, may make entry of the said goods at the
times, in the manner, and subject to the conditions following,
that is to say-

(a) if a time for the delivery of the goods is expressed
in the charter party, bill of lading or agreement,
then at any time after the time so expressed; and

(b) if no time for delivery of the goods is expressed in
the charter party, bill of lading or agreement, then
at any time after the expiration of seventy-two
hours, exclusive of a Sunday or public holiday, after
the report of the ship:

Provided that if at any time before the goods are landed
or unshipped, the owner of the goods is ready and offers to
land or take delivery of the same, he shall be allowed to do

[The indusfon of this page is authorized by L.N. 87/1986]

CUSTOMS

so, and his entry shall, in such case, be preferred to any entry
which may have been made by the shipowner or Master, or the
agent or either.

92. The periods of time mentioned in section 91 shall be ~~nmPuta'
computed from the time at which the aircraR or ship shall have .ftim,,
been released from any quarantine to which they may have been
subjected.

Aircraft or 93. Whenever any goods shall remain on board any importing ship may be
aircraft or ship beyond the period of ten days after the detainedtill

goods arrival of such aircraR or ship, or beyond such further period landed,
as the Commissioner may allow, such aircraR or ship shall be
detained by the proper officer until all expenses of watching or
guarding such goods beyond such ten days, or such fkrther
time, if any, allowed as aforesaid, not exceeding fifty dollars 1211985
per diem, and of removing the goods or any of them to Sch.

the Queen's warehouse, in case the officers shall so remove
them, be paid; and the like charge per diem shall be made in
respect of any derelict or other aircraR or ship coming, driven,
or brought into the Island under legal process, by stress of
weather, or for safety, when it is necessary to station any
officer in charge, either on board thereof or otherwise, for
the protection of the revenue, so long as the officer shall so
remain.

94.-(1) No person, whether a passenger or not, shall Re"ridi0n"
as to pas-

disembark or go ashore from, or go on board any aircraft or ship s,gers and
that shall have arrived within the Island or the waters thereof Oth"

persons.
save at such times, by such means and by such ways as may be
prescribed in any regulations made under this Act, or otherwise 121198J
as the Commissioner may allow. S C ~ .

(2) The Master of any aircraR or ship who shall
permit, allow or suffer any person to leave such aircraR
or ship after arrival in the Island or the waters thereof save

[The inclusion of this page is authorized by L.N. 1 1 1120051

56

1412004
Sch.

Ware-
housing.

1211985
Sch.

Compensa-
tion for
damage to
goods
deposited in
Queen's
warehouse.

Goods
deemed to
be in
Queen's
warehouse.

CUSTOMS

as permitted under this Act shall be guilty of an oflfence and the
Master or his agent shall incur a penalty of one hundred
thousand dollars.

PART IV. Warehoused Goods and Goods Deposited in a
Customs Area

95. It shall be lawful for the Minister from time to time by
notice in the Gazette to declare what kind of goods shall or may
be warehoused upon first importation without payment of duty
thereon; and any such goods, while in any warehouse, and all
goods whatsoever while in any Customs area, shall be subject to
such regulations as may be made under this Act, and in the case
of goods deposited in a Queen's warehouse or Customs area in
the occupation or use of the Government, to the payment by the
owner of such goods, at the prescribed times, of !such rent and
other charges as the Minister shall from time to time direct by
notice in the Gazette; and if at any time any such rent or other
charges shall not be paid to the Commissioner when due and
payable on any goods in any such Queen's warehouse or
Customs area, such goods may, without prejudice: to any other
lawful method of recovery, be sold, or otherwise dealt with, and
any proceeds applied, as if they were goods which might be
sold, or otherwise dealt with, under the provisioris of sections
121 and 122.

96. No compensation shall be payable by Goveirnment to any
importer, owner or consignee of any goods deposited in a
Queen's warehouse or in a Customs area in the occupation or
use of Government, save when loss or damage occurs as the
direct result of the wilful act or negligence of Government or of 3
an officer.

97. Where under the customs laws any goods are or
may be required to be deposited in a Queen's warehouse,
and for any reason the Commissioner may in his discretion

[The inclusion of this page is authorized by L.N, 111/2005]

CUSTOMS

decide that it is undesirable or inconvenient to deposit such
goods in a Queen's warehouse, such goods shall for all purposes
be deemed to be deposited in a Queen's warehouse as from the
time that the same are required to be deposited in a Queen's
warehouse, and shall also be chargeable with such expenses for
securing, watching and guarding, and of removing the same
from the ,original to some other place of deposit (if the
Commissioner shall so require) as the Commissioner shall deem
reasonable, and neither the Commissioner nor any officer shall i:t985
be liable to make good any damage which such goods may
sustain by reason of or during the time of their being so
deposited and dealt with as aforesaid.

98.-41) No building or place may be used as a private Private
ware- warehouse, or, save with the written permission of the housesand

Commissioner, as a Customs area, until a bond, in such sum as Customs
areas. may from time to time in each case be required by the

Commissioner, is given by the warehouse-keeper, or by the
owner or occupier of the Customs area, as the case may be, with 1211985
one or more sufficient sureties, conditioned on due payment of '".
all duties and the due observation of the provisions of the
customs laws.

(2) The Commissioner may require a written explanation 1,119,,
of any warehouse-keeper or his servant employed in a S C ~ .
private warehouse in order to enquire into any matter
affecting the administration and control of such private
warehouse.

(3) In any case where the Commissioner is not 1211985
satisfied with a written explanation given under subsection (2), Sch.
or where no such explanation has been given, such person
or persons as the Minister shall appoint may institute any
enquiry into the matter, and may require the attendance
of any person, at the place of enquiry, to give evidence
in regard to the matters under enquiry and any matters relating

[The inclusion of this page is authorized by L.N. 111/20051

CUSTOMS

thereto. Every person so summoned who shall neglect so to
attend, or who shall refuse to answer any question put to him
according to the best of his knowledge and belief, shall for every

1412004 such default or offence forfeit a sum not exceeding one hundred
Sch. thousand dollars.
Officers not 99. No action shall be brought against the Goverinment or any
liable for
wrong of its officers for loss or damage sustained by goods while in
delivew any private warehouse or private Customs area or for any wrong

or improper delivery of goods therefrom.

Warehouse-
keeper,&c,, 100. The owner or occupier of any Customs area or a
nottoenter warehouse-keeper shall not by himself or by any person in his
warehouse
without employ open or gain access to any building in a Customs area or
permission. special store or private warehouse except in the presence or with

the knowledge and consent of an officer acting in the execution
of his duty.

Warehouse- 101. The owner or occupier of any private warehouse or
keeper, etc.,
toprovide Customs area shall provide such office and other accom-
facilities' modation and weights and scales for examining and taking an
1211985 account of goods as the Commissioner may require and shall
S C ~ . secure such goods to the satisfaction of the Commissioner.

Revocation 102. On the revocation of the appointment of' any private
Of Order warehouse the duties on all goods warehoused therein shall be
approving
warehouse. paid, or the goods shall be exported or removed to another

warehouse, within such time, not less than three months, as the
12"985 Commissioner may direct. Notice in writing of such revocation Sch.

addressed to the warehouse-keeper of the private wiarehouse and
left thereat, shall be deemed to be notice to all persons interested
in the goods.

103. If any goods shall not be duly exported or removed
goods on
revocation. in conformity with section 102 such goods shall be taken

to a Queen's warehouse by an officer, and may be sdd, or other-

[The inclusion of this page is authorized by L.N. 111/2005]

CUSTOMS

wise dealt with, and any proceeds applied as if they were goods
which might be sold or otherwise dealt with under the
provisions of section 88.

104. Upon the delivery of any goods entered to be ware- Procedure
housed into the care of the officer in charge of any ware- a"owme-

housing.
house, such officer shall, subject to any other direction of the
Commissioner, whether account has been taken of such goods 12,1985
on the quay or elsewhere, or not, take a particular account Sch.
of such goods and shall enter in a book prepared for that purpose
the name of the importing aircraft or ship, and of the person
in whose name such goods are entered, the number of packages,
the mark and number of each package, and the description of
the goods; and when the same shall have been deposited in
the warehouse, with the authority of such officer, he shall
certify at the foot of the account that the entry and warehousing
of the goods is complete, and such goods shall from that time be
considered goods duly warehoused.

105. All goods warehoused shall be deposited in the packages G V V ~ S to be
in which they are imported, except such goods are permitted to ~i:'"'":
be skipped on the quay, or bulked, sorted, lotted, packed or inwhich
repacked in the warehouse, in which case they shall be '"ported.
deposited in the packages in which they are contained when
the account thereof is taken by the proper officer on the
completion of such operation.

106. If in the case of goods warehoused in a private ware- z:;:;
house any alteration shall afterwards be made in the withdvt,,e
goods or packages so deposited, or in the packing thereof ofgOOd"n

a private
in the warehouse or in the marks or numbers of such packages wmehouse,
without the presence and sanction of the proper officer or if
the same shall be removed from the part of the warehouse
in which they were deposited without the knowledge of the

[The inclusion of this page is authorized by L.N. 11 1/2005]

CUSTOMS

1412004
Sch.

Commis-
sioner may
direct stow-
ing of goods
1211985
Sch.

Failure to
comply with
directions.
1211985
Sch.

1412004
Sch.

Warehoused
goods to be
produced to
otticer.

1211985
Sc h.

1412004
Sch.

proper officer, except for delivery after they have been duly
entered, and under the authority of the proper officer, such
goods shall be forfeited and the occupier shall incur er penalty of
one hundred thousand dollars.

107. The Commissioner may direct in what different parts or
divisions of any warehouse or Customs area," and in what 0
manner, any goods shall be deposited therein, and that
reasonable access may be had to goods so deposited.

108. Where any goods are deposited contrary to any
directions of the Commissioner under section 107, the
Commissioner shall send to the occupier of the warehouse a
written notice requiring him within a period of seven days
(Sundays and Public Holidays excluded) to comply with such
directions, and if the occupier fails to so comply vvithin such
period he shall incur in respect of every package so deposited a
penalty of twenty-five thousand dollars, together with a hrther
penalty of one thousand dollars for each day during which any
such package shall remain so deposited.

109.-(1) If the occupier of any warehouse or Cu~stoms area
or any part thereof shall not produce to any officer on his
request any goods deposited in such warehouse or Customs area,
or any part thereof, which shall not have been duly entered or
delivered therefrom, the Commissioner shall send to the
occupier a written notice requiring him within a period of seven
days (Sundays and Public Holidays excluded) to produce to the
officer, or to account to the satisfaction. of the officer for, the
goods.

(2) Where the occupier fails within such period to
produce the goods to the officer, or to account for them to his
satisfaction, the occupier shall for every such failure incur a
penalty of one hundred thousand dollars in respect of every
package or parcel not so produced or accounted for.

[The inclusion of this page is authorized by L.N. 11 1/200!i]

(3) Notwithstanding anything in this section contained
the occupier shall, in every case, pay the duties (in addition
to any penalty) due upon every package or parcel not produced.

110. If any goods entered to be warehoused shall not be Penalty lb
duly warehoused by the importer in pursuance of such entry, or not Ware-

housing,
if any goods whatsoever, being duly warehoused or deposited in kc,
a Customs area, shall be in any way concealed in or removed
from the warehouse or Customs area, or abstracted from any
package, or transferred from one package to another, or
otherwise, for the purpose of illegal mixing, removal, or
concealment, they shall be forfeited and the importer shall incur 14/2()"4
a penalty of two hundred thousand dollars. S C ~ .

111. If any person shall clandestinely open any warehouse or
special store or except in the presence of the proper oficer
acting in the execution of his duty, gain access to the goods
therein, he shall, for every such offence, incur a penalty of two
hundred thousand dollars; and if any person not authorized by
the warehouse-keeper shall enter any warehouse or any part of a
Customs area when forbidden by such oficer, or refhe to leave
any warehouse or any part of a Customs area when requested to
do so by such officer, he shall incur a penalty of one hundred
thousand dollars.

Penalty for
illegally
opcning
warehouse
or Customs
area.
1412004
Sch.

1412004
Sch.

112.-(1) Where any goods required to be previously entered penalty ror
unlawful are, except as permitted by the customs laws, taken out of any or

warehouse or Customs area, the warehouse-keeper or the cmbczzling
ol'warc- occupier of the Customs area shall forthwith pay the duties upon

such goods. goods.
3511 997
S. 2.

(2) Any person who-

(a) unlawfully takes out any goods from any warehouse
or Customs area or aids or assists or is concerned
therein; or

I'l'he inclusion of this page is authorized by I..N. 1 1 1120051

Commis-
sioner may do
raasonable
acts to
warehoused
goods.
1211985
Sch.

Owner to
pay cost of
action
under
section 1 13.
1211985
Sch.

(b) steals, embezzles or in any way unlawfully mis-
appropriates or converts any goods duly warehoused
or deposited in a Customs area, or unlawfi~lly destroys
any such goods,

shall be guilty of an offence and shall be liable, (on summary
conviction before a Resident Magistrate, to imprisonment for a
term not exceeding five years.

(3) Where any person referred to in subsection (2) is an
officer and has been prosecuted to conviction no duty shall be
payable for or in respect of such goods, and any damage
sustained by reason of such theft, embezzlement,
misappropriation, conversion or destruction shall, with the
consent of the Minister, be made good to the importer,
consignee or owner by the Accountant-General.

113. The Commissioner shall have power at the expense of
the owner of goods warehoused in a Queen's warehouse, or
deposited in a Customs area in the occupation or use of the
Government, to do all such reasonable acts as may by him
respectively be deemed necessary for the proper custody and
preservation of such goods, and shall have a lien on the said
goods for expenses so incurred; but no such acts shall be done
until the expiration of twenty-four hours after the owner of such
goods has been notified that such acts are required, unless the
Commissioner shall in his discretion decide that immediate
action is necessary for the proper custody or preservation of the
goods as aforesaid.

114. The importer or owner of any such goods shall pay any
expenses incurred in respect thereof under section 113 at such
times and in such manner as the Commissioner shall either
generally or in any particular case direct, and if any such
expenses be not paid in accordance herewith, such goods may
be sold or otherwise dealt with, and any proceeds applied as if
they were goods which might be sold or otherwise dealt with
under the provisions of section 122.

[The inclusion of this page is authorized by L.N. 1 1 11;!005]

CUSTOMS 63

115. The removal of warehoused goods from a ware-
house to any other warehouse shall be subject to
any regulations made under this Act and to such
other conditions as the Commissioner may direct.

,m 116. On the delivery of any goods for removal as
I aforesaid, an account containing the particulars thereof

shall be transmitted by the proper officer of the
port or place of removal to the proper oficer of the
port or place of destination, and the person requiring the
removal thereof shall enter into a bond, with such security
or securities as the Commissioner shall require, in a
sum equal at least to the duty chargeable on such
goods, for the due arrival and re-warehousing thereof
at the port or place of destination within such time
as the proper officer may direct; and such bond shall
not be discharged unless such goods shall have
been produced to the proper officer and duly re-
warehoused at the port or place of destination within
the time directed by the proper oficer as aforesaid,
or unless the full duties of customs shall have been
paid thereon as provided in section 118, or unless
such goods shall have been otherwise accounted for to the
satisfaction of the Commissioner, nor until the full duties
due upon any deficiency of such goods not so
accounted for shall have been paid.

117. Upon the arrival of such goods at the port
or place of destination, they shall be entered and
warehoused as nearly as may be subject to the laws, 3 rules and regulations, which apply to the entry and
warehousing of goods on first importation.

118. If, upon the arrival of goods so removed
as aforesaid at the port or place of destination,
the parties shall be desirous forthwith to export

Removal of'
\! arehoused
goods to
another
\% archouse
12 1985
Sch

Procedure on
delivery

121 1985
Sdl.

1211985
Sch.

Goods
removed
subject to
warehouss
regulations.

May be
entered for
use in the
Island of
expmation.

[The inclusion of this page is authorized by L N 3/2002]

CUSTOMS

Removal. &c.:
to be subjed
to cdain
conditions.

Commis-
sione may
remove goods
warehoused
in a Queen's
warehouse
to another.
1211985
Sch.

the same, or to pay duty thereon for use within
the Island, without actually lodging the same in the
warehouse for which they have been entered and
examined to be re-warehoused, the officer at such
port or place may permit the same to be entered
and delivered for home use, or, after all the
formalities of entering and examining such goods for re- r
warehousing have been duly performed, to be entered
and loaded for exportation, as if such goods had
been actually lodged in such warehouse.

119. If any goods taken from a warehouse for removal
or for exportation or use as aircraft's or ships' stores shall be
removed or put on board an aircraft or ship, except with
the authority- or under the care of the officer, and
in accordance with any regulations made under this Act
and in such manner, by such persons and within such
time, and by such roads or ways, as such officer
shall permit or direct, such goods shall be forfeited;
and if any such goods shall be illegally removed
or carried - away to being put i n board the
exporting or removing aircraft, ship or carriage, or
from any exporting or removing aircraft, ship or
carriage, in or on which the same shall have
been put, the bond given in respect thereof shall be
forfeited, and may forthwith be put in suit for the
penalty thereof, although the time prescribed in such
bond for putting the goods on board the exporting
aircraft or ship, or re-warehousing such goods at the
place of destination, shall not have expired; and all such goods
shall be forfeited.

120. Notwithstanding anything hereinbefore contained, the C
Commissioner may, if in his discretion he shall
decide that such action is advisable, remove goods
at the cost of Government from one Queen's ware-
house to another in any manner he may deem
reasonable.

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CUSTOMS

121. All warehoused goods shall be entered. and delivered
either for use within the Island, or as aircraft's or ships'
stores, or for exportation not later than one year after the day
on which the same were warehoused, or within such fbrther
period and in such cases as the Commissioner shall direct,
unless the owner of such goods shall be desirous of re-
warehousing the same, in which case the same shall be
examined by the proper officer, and the duties due upon any
deficiency or difference between the quantity ascertained on
importation and the quantity found to exist on such
examination, together with the necessary expenses attendant
thereon, and any charges incurred in respect of the said
goods, shall, subject to such allowances as are by law
permitted in respect thereof, be paid to the Commissioner
and the quantity so found shall be re-warehoused in the
name of the then owner thereof in the same manner as on
first importation:

Provided that if the owner shall, with the concurrence
of the warehouse-keeper, desire to re-warehouse the same
according to the account, taken at the importation thereof,
without re-examination, E U C ~ re-examination may be
dispensed with, the officer being satisfied that the same are
still in the warehouse, and that there is no reason to
suspect that there is any undue deficiency; but the
warehouse-keeper shall be liable to make good the duty on any
deficiency not allowed by law which may be discovered in the
goods at the time of delivery thereof, or any earlier time:

Provided further that no goods shall be re-warehoused
under this section unless the proper officer certifies that the

i goods are in proper condition to be re-warehoused.
122. If any warehoused goods shall not be duly

entered for used within the Island, or as aircraft's or
ships' stores, or exported or re-warehoused, and the
duties ascertained to be due on the deficiencies as
aforesaid and any charges and expenses shall not be paid

Re-
warehousing.
1612000
S. 8.

1211985
Sch.

1211985
Sch.

Disposal of
goods not re-
warehoused.

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66 CUSTOMS

Freight
on goods
warehoused

Warehoused
goods entered
or sold must
be removed
within 14
davs.

12!/1985.
Sch.
Deliverv in
special
circum-
stances.

at the expiration of one year from the previous entry and
warehousing thereof, or within such further period as shall be
directed as aforesaid, the same shall, after one month's notice
by advertisement in the Gazette and a daily newspaper, if any,
published in Kingston, with all convenient speed be sold by
public auction, and the proceeds thereof shall be applied to
payment of the duties, expenses of the sale, and of any rent
and charges due to the Government, then in discharge of any
lien for freight and other charges, and the surplus, if any, shall
be paid to the owner of such goods on his application for the
same within two years fiom the time of sale, but otherwise
shall be paid into the Consolidated Fund; and if such goods,
on being so offered for sale, cannot be sold for a sum to pay
all duties, expenses, rent and charges due to the Government,
then the same may be destroyed or otherwise disposed of as the
Minister may direct; and the duties due upon any deficiency
in any warehoused goods not allowed by law shall be
forthwith paid by the warehouse-keeper.

123. Any officer having the custody of any goods which
shall have come into his hands under this Act shall refuse
delivery thereof fiom a Queen's warehouse or other place of
deposit until proof be given to his satisfaction that the freight,
landing and storage charges due on such goods have been
paid; provided that this section shall not apply to goods
which shall have been warehoused in pursuance of an
entry for warehousing.

124. If any goods shall remain in any warehouse for a period
of fourteen days after being entered for use within the Island, or
aRer being sold by public auction under the customs laws, they
shall be forfeited and disposed of in such manner as the Minister I

may direct, unless the failure to remove the same shall b
be explained to the satisfaction of the Commissioner.

125. The Commissioner may permit any goods to be taken
out of any warehouse or Customs area without payment of duty
for such purpose and for such period as to him

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CUSTOMS 67

may appear expedient, and in such quantities, and under such
regulations and restrictions, and with such security by bond for
the due return thereof, or the payment of the duties due thereon,
as he may direct or require; and if any such goods shall be dealt
with in any way contrary to the terns of such permission or to
such regulations or restrictions, the same shall be forfeited.

-
\I 126. .The Commissioner may permit warehoused goods stu~.

to be delivered as stores for a ship of not less than thirty
tons burden, or an aircraft, in accordance with section 157;
and if any goods taken from a warehouse for use as stores
shall not be duly put on board the aircraft or ship for which
the same are entered, or otherwise accounted for to the
satisfaction of the Commissioner, or shall be dealt with lz i l9a
in any way contrary to the customs laws, such goods shall Sch
be forfeited.

127. The duties to be paid when warehoused goods are outyto
entered for use within the Island shall not be less in amount ~t~&t ,
than would have been payable according to the value or original
quantity thereof at the time of importation, except as to acCoU"t.
the following goods, namely, tobacco in leaf, oil in casks,
wine in casks, malt liquor in casks, and spirits in casks, the
duties whereon, when cleared from the warehouse for use
within the Island, shall be chargeable upon the quantity of
such goods ascertained by weight, measure, or strength at
the time of actual delivery thereof, unless there is reasonable
ground to suppose that any portion of any deficiency has
been caused by illegal abstraction.

c" 128. Subject to the observance by the exporter of all enrered ~ o o d s fw
the provisions of the customs laws and of the conditions of ,,,,,
any bond, no import duty shall be charged in respect of exempt
any goods entered under bond foi the due exportation and ~ ~ ~ ' " " p " "
landing thereof in a place outqide the Island, or for use as air-

ITht inclution of this page is authorized by L.N, 18OA/2006]

CUSTOMS

craft's or ships' stores in accordance with section 157, and
delivered from any warehouse or Customs area, unless the

1211985 Commissioner has reasonable grounds to suppose that any
Sch. deficiency in any such goods, or any part thereof, has arisen

from illegal abstraction, in which case duty shall he paid on such
deficiency by the owner of such goods.

Power of 129. Notwithstanding anything to the contrary in this Act and
Cotnmissiuner
to pmnit subject to the provisions of the Excise Duty Act, it shall be
processingm~d lawful for the Commissioner, under such conditions as he may

0
manufactuic
ia worehousc generally or in any particular case impose, to permit goods to be
subjectto warehoused for the purpose of being processed or used in the
conditions.
44119,4 manufacture of other goods in the warehouse in which such
S. 2. goods have been deposited, and for this purpose he may permit
'2"9s5 goods not liable to import duty, or to excise duty, or goods on Sch.

which import duty is payable or has been paid, or goods on
which excise duty is payable or has been paid, to be taken into
such warehouse in such quantities or under such conditions as he
may approve.

Pmvlsionsas 130.-(1) The following provisions shall have effect with
lo import duty
O~I materials respect to import duty on materials used in the processing or
oscd in the manufacture of goods under section 129-
processing or
manufac(ure
of goods under

(a) subject to paragraphs (b), (c) and (4, on the delivery
section 129. for consumption in the Island of any such goods,
4411954 import duty shall be payable on such imported
S. 2. materials as have been warehoused and used in the

processing or manufacture of such goods in such
1211985 quantities as the Commissioner shall determine,
soh. and at such rate, if any, as may be due and payable

on the like kind of materials if entered for con-
sumption in the Island; 0

(b) where any such goods would, irrespective of their
country of origin, be free of duty if imported,
import duty shall not be levied on materials used
in their processing or manufacture;

[The Inclu~loa of thln p a p 1% aulhorfzed by L.N. IsOAnW6J

CUSTOMS 69

(c) where any such goods would, if imported, and being of 4511975
Common Market origin within the meaning of the S.5(a)
Revised Treaty, be free of duty, import duty shall not
be levied on the materials used in their processing or
manufacture if such materials are of like origin, but if
such materials are not of Common Market origin,
import duty shall be levied on such materials either at
the rate of duty prescribed in relation to such materials
in the tariff or at the rate of duty generally applicable
to processed or manufactured goods of the same class
or description and not of Common Market origin,
whichever is the lesser;

(4 where any such goods would, if imported from any 45114,5
source whatsoever, be liable to duty, import duty shall s, s(b).
be levied on the materials used in their processing or
manufacture, either at the rate of import duty
applicable in relation to such materials or at the rate of
import duty applicable to processed or manufactured
goods of the same class or description if imported
from a like source as such materials, whichever is the
lesser.

(2) In this section Revised Treaty means the "Revised
Treaty of Chaguaramas establishing the Caribbean Community
signed in Bahamas on July 5, 2001, as is in force in relation to
Jamaica.

131. Subject to the provisions of sections 129 and 130, goods :;:;?-
processed or manufactured under the provisions of section 129 ,.,,,fa,.
shall be subject to all the provisions of the customs laws relating 2,":;;;
to warehoused goods in so far as such provisions are or may be otherwise
applicable. subjecl 10

provisions
ofcusloms
11,"s.
4411954
S. 2.

132.--(I) The Commissioner may by instrument in writing, In-bond
subject to such conditions as he thinks fit, from time to t i m e ~~~'

S 7 -. -.
lThr inclualon of this p a p 1% sutharhd by L.N. 180N10061 IZ;1985

Sch.

(a) grant an in-bond concession, to any warehouse-keeper;

12/1985
Sch.

1211985
Sch.

1211985
Sch.

(b) approve the operation of an in-bond concession by any
warehouse-keeper or his approved agent, or both.

(2) The Commissioner may by instrument in writing, at
any time and in his discretion, withdraw any in-bond concession
granted by him under this section; and he may likewise vary or
rescind any of the conditions subject to which the grant of any
such concession was made or the operation thereof approved.

(3) Where an in-bond concession is in operation the
Commissioner may direct the conditions under which goods or
samples thereof to which the concession applies may be dis-
played by the concessionaire or his approved agent and, without
prejudice to the generality of the foregoing, may require all such
goods or samples to be-

(a) clearly marked or otherwise distinguished fiom other
goods on display;

(b) kept in such part or parts of any premises wherein the
concessionaire or his approved agent displays goods as
the Commissioner may approve.

(4) It shall be a condition as respects the operation
of every in-bond concession that any advertisement displayed
by an approved agent in relation to an in-bond concession
shall clearly indicate that he is an agent for a concessionaire
named in the advertisement.

(5) The Commissioner may require-

(a) any applicant for an in-bond concession as a condition
precedent to the grant of such concession; or

(b) any concessionaire,

to give security within such time and of such amount not
exceeding two thousand dollars as the Commissioner may
specify for the payment by such applicant or concessionaire, as
the case may be, of any amount which may at any time be

[The lnelurlon of this page Is suthorlrrd by L.N. 180Al20061

CUSTOMS

claimed from him by a visitor to the Island in respect of goods
sold to such visitor and admitted by him or adjudged by a court
of competent jurisdiction to be payable by him.

(6) The Commissioner may, in relation to1 securities 1911967
S. 6(1). under subsection (S ) , specify different amounts in respect of 1211985

different applicants or concessionaires and any such security Sch.
shall be given either by deposit with the Commissioner of the
amount of the security or partly by bond with sureties approved
by the Commissioner and partly by deposit with the
Commissioner of such sum of money as the Commis;sioner may
specify.

(7) Payment shall not be made out of any deposit under
this section except with the consent of the person by whom such
deposit was made or by order of a Court.

(8) Where payment is made out of any !deposit as
aforesaid, the Commissioner- 1211985 Sch.

(a) shall, by notice in writing, require the con~essionaire
by whom such deposit was made to makc: a fbrther
deposit equivalent to the amount so paid out; and

(b) may, if the concessionaire does not comply with such
notice within ten days of the receipt thereoc, withdraw
the in-bond concession granted to him.

(9) If any person-
(a) being a concessionaire or an approved agent, without

reasonable excuse-

(i) infringes any condition which is still in force
and subject to which the operation of the in-
bond concession was approved; or

(ii) fails to cany out any direction of the
Commissioner under this section; or 1211985

Sch
(b) not being a concessionaire or an approved agent,

with intent to deceive, displays any advertisement

[The inclusion of this page is authorized by L.N. 11 1120051

1412004
Sch.

1412004
Sch.

1211985
Sch.

1211985
Sch.

Certain
ships to
be entered
outwards.

indicating in any manner that he is a concessionaire or
an approved agent, or that any premises owned or
occupied by him are used for the operation of an in-
bond concession or that goods may be obtained from
or through him free of customs duty,

any such person shall be guilty of an offence against this Act
and shall incur a penalty of two hundred and fifty thousand
dollars in the case of an offence under paragraph (a), and five
hundred thousand dollars in the case of an offence under
paragraph (b).

(10) In this section-

"advertisement" shall have the meaning assigned to it in section
2 of the Advertisements Regulation Act;

"approved agent" means an agent of a concessionaire who is
authorized in writing by the Commissioner to exhibit goods
or samples thereof in connection with an in-bond
concession;

"concessionaire" means a warehouse-keeper in relation to whom
an in-bond concession is in operation;

"in-bond used in relation to goods means goods eintered under
bond for the due exportation and landing therelof in a place
outside the Island;

"in-bond concession" means a concession granted to a ware-
house-keeper by the Commissioner whereby goods are
warehoused on conditions which permit such goods to be
sold in-bond to visitors to the Island.

PART V. Loading and Exportation of Gocnh

133. The Master of every ship, other than a steamship
as defined in section 2, in which any goods are to be
exported, or his agent, shall, before any goods be taken on
board, deliver to the proper officer at the port at which
such ship shall have first arrived an entry outwards of such
ship, verified by his signature, in the prescribed fom, and con-

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CUSTOMS 73

taining the several particillars indicated in or required
thereby, and in such entry outwards the Master or his agent
shall declare that no imported goods are left on board such
ship other than such goods and stores as shall be specified in
the entry outwards.

134. The Master of every ship to which the provisions of Rummage
certificate section 133 apply, shall, if required, obtain from the proper

officer a certificate of rummage in the prescribed form. If ggir
he desires to obtain such certificate before the whole of the completion
inward cargo of the ship has been discharged, he shall of discharge.

remove and stow the inward cargo remaining on board such
ship in such manner as such officer shall direct in order to
enable him to rummage the ship, and after the ship has been
rummaged, shall stow the inward cargo remaining on board
separately and keep it separate to the satisfaction of the
proper officer from any coastwise or any outward cargo that
may subsequently be put into such ship.

135. Before any aircraft or ship required to report at Loading
any port in the Island shall depart therefrom to load cargo licence.
at another port in the Island, the Master or his agent shall,
in respect of each port at which he desires to load cargo,
obtain from the proper officer a loading licence in duplicate
in the prescribed form and containing the prescribed par-
ticulars and signed by such officer, and, before leaving the
port at which such licence is issued, shall enter on both copies
of the licence particulars of the cargo loaded and of any
stores loaded or remaining on board from the inward voyage
at such port.

136. Where, under the provisions of the customs laws, special
loading the Commissioner shall permit any goods to be put on licence.

board any aircraft or ship at any place in the Island other a!985
than a port, the Master of such aircraft or ship shall, in
respect of every such place at which he shall be permitted

me inclusion of this page is authorized by L.N. 87119861

74 CUSTOMS

to load, in addition to complying with any conditions which
,!985 may be imposed by the Commissioner, obtain from the

proper officer a special loading licence in duplicate in the
prescribed form, and containing the prescribed particulars
and signed by such officer. Before leaving the port at which
any special loading licence shall have been issued the Master
or his agent shall enter 011 both copies of the licence particu-
lars of the cargo loaded and of any stores loaded or remain-
ing on board at such port.

137. After the loading of any goods under the authority
Y~$?;P~P' of a special loading licence shall have been completed, the
licence. Master shall proceed with such aircraft or ship forthwith

to an approved port, where all the provisions of the customs
laws shall be complied with as nearly as may be, as if such
goods had been loaded at such port, unless the proper officer
shall otherwise direct.

a m letion 138. When loading has been completed at any port or
and &livery
oflicence place for which a loading licence or special loading licence
after load-
ing. has been issued, before the aircraft or ship departs from

such port or place, the Master or his agent shall enter on
both copies of the licence particulars of the cargo loaded
and of any stores taken on board at such port or place, show-
ing the number of packages loaded and the quantity and
description of the goods, and shall sign the same and deliver
one copy to the proper officer at the port of loading before
leaving the port, or, if the goods have been loaded at a place
other than a port, then at such place and to such person as
shall be named in the licence; and the Master or his agent
shall deliver the remaining copy of the licence together with
the content required to be delivered to the proper officer in
accordance with sections 160 and 163.

Penalty for 139. If any goods shall be taken on board any aircraft or breach of
sections 133 ship at any port or place contrary to the provisions of

138. sections 133 to 138 or if any of the requirements of the said

m e inclusion of this page is authorized by L.N. 871 19861

sections 133 to 138 shall not be observed, the Master of such
1412(J(J4 aircraft or ship or his agent shall incur a penalty of one hundred

thousand dollars, unless the same shall be explained to the
satisfaction of the Commissioner and the goods shall be ,,:,,,,
forfeited. sch.

140. Nothing contained in sections 133 to 138 shall be ',i.mitatiOn
of authoritv

deemed to authorize the loading of goods except from an ..,,,,,d,,
approved place of loading, unless specially allowed by the
Commissioner under section 146. 1211985 Sch.

1.41. The Minister may by notice to the Commissioner in Non-
writing under his hand direct that any or all of the provisions ~~~~'~~n
of sections 135 to 139 shall not apply to aircraft either generally
or in any particular case during any period specified in the
notice.

142. On arrival at any port or place in the Island of any ship, Re"'rictims
asto

other than a steamship as defined in section 2, about to deliver c , ~ , , ,
cargo at more than one port or place in the Island, or having on coastwise.
board any goods duly reported for exportation in the same ship,
it shall be lawful, subject to any regulations made under this
Act, or to such conditions as the Commissioner may deem 12119ss
necessary, to allow the entry outwards of such ship, and to Sch.
permit the loading of goods for exportation in such ship or for
carriage coastwise as provided in section 173, before the whole
of the goods imported in such ship shall have been discharged
therefrom, the complete separation of such goods from the
inward cargo and from any cargo remaining on board for
exportation being effected to the satisfaction of the proper
officer,

143. No person shall export or attempt to export any Restriction
on exporta- warehoused goods, or goods liable to duties of customs tionof

transferred fiom an importing aircraft or ship, or goods certain
entitled to drawback on exportation (not being wines, goods.

spirits, tobacco, cigars, cigarillos, or cigarettes), nor shall

[The inclusion of this page is authorized by L.N. 11 1/2005]

CUSTOMS

Penalty.

1412004
Sch.

General
provisions as
to loading
and exporta-
tion of
goods.

Commis-
sioner may
relax wn-
ditions of
shipment.

1211985
Sch.

enter or attempt to enter any such goods for exportation in any
ship of less burden than 5 tons.

144. Any person who shall export or enter or attempt to
export or enter, any goods contrary to section 143 or place any
goods on board a ship of less size than is thereby permitted for
exportation shall incur a penalty of one hundred thousand
dollars, and such goods shall be forfeited.

145. Except as provided in section 146, no goods shall be put
on board any aircraft or ship for exportation or use as stores, or
be put into any vessel to be water-borne, or be water-borne, to
be put on board any aircraft or ship for exportation or use as
stores from any port or place in the Island on Sundays or public
holidays, nor except between 8 o'clock in the morning and
4 o'clock in the afternoon on any other day, nor from any place
not being an approved place of loading, nor without the
authority of the proper officer, nor before due entry outwards of
the exporting aircraft or ship, if the same is by law required to
be entered outwards, nor before such goods are duly entered,
and no goods having been put into'any vessei to be water-borne
to any aircraft or ship for exportation or use as stores, shall be
put on board the exporting aircraft or ship outside the limits of
any port; and it shall be lawful for any officer to open and
examine all goods put on board any aircraft or ship or brought to
any place in the Island to be put on board an aircraft or ship for
exportation or for use as stores.

146. Notwithstanding the provisions of section 145, it
shall be lawfbl for the Commissioner to permit any goods
to be put on board any aircraft or ship on such
days, at such times, from or at such places, and under such
conditions as he may either generally or in any particular
case direct, and in like manner the Commissioner may
direct what goods need not be entered by the exporter until after

[The inclusion of this page is authorized by L.N. 11 1/2005]

CUSTOMS

the departure of any aircraft or ship, but any such goods must be
entered within twenty-four hours of such departure, unless the
Commissioner shall otherwise allow:

Provided that where any goods are permitted to be entered
after being put on board, the Commissioner may in such case
require the agent of the Master or owner of the aircraft or ship to S C ~ .
give security for the payment of any export duties of customs on
any goods liable thereto under such conditions, and subject to
such charges to be paid to the agent by the exporter of any such
goods, as the Minister may prescribe.

147. Any goods which have been put into any vessel to be vessels
loading water-borne to any aircraft or ship for exportation or use as goodsinto

stores shall be taken directly and without delay to the aircraft or shipto
proceed ship in which the same are to be exported or used as stores, and directo

put on board forthwith; and every vessel in which the same are Licence.
water-borne as aforesaid to any aircraft or ship shall, if so
required by the Commissioner, be a ship licensed-under section
174. 1211985 Sch.

148. NO goods having been put on board any aircraft or ship Permission
required to in accordance with section 159, or for exportation, or as stores, discharge

shall be discharged in any part of the Island without the written goods
permission of the proper officer, and except in accordance with loaded.

such conditions as the Commissioner shall impose. 1211985
Sch.

149. If any person shall put or attempt to put any goods on Penaltyfor
breach of board any aircraft or ship or discharge, or attempt to discharge, 145

or deal with any goods in any way contrary to the provisions of to 148.
section 145 to 148, such goods shall be forfeited and the person
shall incur a penalty of two hundred thousand dollars. 1412004 Sch.

Penalty for 150. If any officer shall place any lock, mark or seal Interfering .
upon any goods or stores taken on board any aircraft withgoods
or ship in the Island, and such lock, mark or seal be wilhlly rgr:dby

[The inclusion of this page is authorized by L.N. 11112005]

CUSTOMS

opened, altered or broken, or if such goods or stores be
secretly conveyed away either while such aircraft or ship
remains in the Island, or on her passage from one port
or place in the Island to another before the final departure
of such aircraft or ship on a flight or voyage to a place
outside the Island, the Master shall incur a penalty of

1612ooo fifty thousand dollars, and such goods or stores shall be
S. lo. forfeited.

Penalty for
attempting to

151. If any person shall put on board any aircraft or
ship ship, or put off or put into any vessel to be water-borne to
prohibited any aircraft or ship for exportation or use as stores, or
goods.

bring to any aerodrome, Customs area, quay, wharf or
any place whatever in the Island for exportation or use as
stores, or export any goods prohibited to be exported, or
any goods the exportation of which is restricted, contrary
to such restriction, or attempt to perform or be knowingly
concerned in the performance of any of the aforesaid acts, he
shall (except as otherwise provided in section 144) incur

3511997 a penalty of not less than treble the import duties payable on
S. 2.

the goods nor more than treble the value of the goods and
all such goods shall be forfeited.

Bond to be 152. Before any warehoused goods, or goods entitled
given in
certain cases. to any drawback on being put on board an aircraft or

ship for use as stores or for exportation, or goods
exportable only under particular rules, regulations or
restrictions, or goods liable to duties of customs intended 0
for transfer from an importing to an exporting aircraft or
ship shall be permitted to be entered for use as stores, or for
exportation or for transfer as aforesaid, the exporter shall give

1211985 such security by bond as the Commissioner may require that
Sch. such goods shall be duly put on board the aircraft or ship

for which the same are entered and shall be used as stores (if so

[The inclusion of this page is authorized by L.N. 11 112005]

CUSTOMS 79

entered) or else exported to and discharged at the place for
which they are entered within such times as the Commissioner i z i i s a
may deem reasonable, or be otherwise accounted for to his Sch.

satisfaction.

153. If any goods for which bond is required under section men,,,
152, or any goods liable to export duties of customs be put on gf::;to
board any aircraft or ship, or brought to any aerodrome, goods.
Customs area, quay, wharf or other place to be put on board an
aircraft or ship and shall on examination by the proper officer be
found not to agree with the entered particulars thereof, or being
goods on which drawback shall be claimed or allowed shall be
found to be goods not entitled to drawback, all such goods shall
be forfeited; and the exporter of such goods shall in every such
case incur a penalty of not less than treble the import duties 3511997
payable on the goods nor more than treble the value of the S.2.
goods.

154. If any goods for which bond is required under section penalty
152 after being entered and put on board an aircraft or ship shall fornd

exporting.
be used otherwise than as stores (if so entered) or shall not be
duly exported to and discharged at the declared destination (such
goods not having been discharged in the Island with the
permission of the proper officer as provided in section 148)
or otherwise accounted for to the satisfaction of the
Commissioner, the same shall be forfeited; and the Master of
the aircraft or ship in which such goods shall have been put,
shall incur a penalty of not less than treble the import duties 3511997
payable on the goods nor more than treble the value of the S.2 .
goods.

155. If any person who shall have entered any goods for short
which bond is required under section 152 shall fail, in case
such goods or any of them shall not be duly put on board the pods,
aircraft or ship for which the same shall have been entered,
to attend the proper officer within twenty-four hours of the

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CUSTOMS

l412OO4
Sch.

Exporter to
notify short
loading of
non-bonded
goods.

1412004
Sch.

Commis-
sioner may
allow ship-
ment of
stores.

1211985
Sch.

time of clearance of the aircraft or ship or such fbrther period as
the Commissioner may allow, and notify such officer of the
short loading of such goods, and re-warehouse or re-enter for
exportation or use as stores in some other aircraft or ship within
such period of twenty-four hours any such goods which shall
have been removed from a warehouse for exportation or
use as stores, any such goods entered as aforesaid shall be
forfeited and the person shall incur a penalty of one hundred
thousand dollars.

156. If any exporter who shall have entered any goods,
not being goods for which bond is required, for exportation
in any aircraft or ship shall fail, in case such goods or any
of them shall not be duly put on board the aircraft or
ship for which the same are entered, to attend the proper
officer within twenty-four hours after the departure of such
aircraft or ship, or such period as the Commissioner may
allow, and notify such officer of the short loading of such
goods, he shall incur a penalty of one hundred thousand
dollars.

157. Notwithstanding anything to the contrary contained in
the customs laws, and subject to any regulations made under
this Act, the Commissioner may, upon due request being made,
permit the Master of any aircraft or ship departing from any port
in the Island upon a flight or voyage to any place outside the
Island to take on board stores (not being goods prohibited to be
exported) for the use of such aircraft or ship, and of the Master,
crew and passengers, upon payment of any export duty leviable
on the like kind of goods exported and upon such other terms
and conditions as the C~mmissioner may direct, and in such
quantities as the Commissioner in his discretion shall deem
reasonable; and every such request shall be made on the
prescribed form and contain the particulars required
thereby or indicated therein, and shall be signed by the Master
or his agent; and no stores shall be put on board for the use
of any aircraft or ship, nor shall any articles taken on board any

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CUSTOMS 8 1

aircraft or ship be deemed to be stores, except such as shall
be or have been put on board such aircraft or ship in accord-
ance with the provisions hereof.

158. The provisions of the customs laws with reference Drawback
to the exportation of warehoused goods, so far as they are ztsv,
applicable, shall be deemed to apply to and include goods F$'f
liable to duties of customs transferred from an importing
to an exporting aircraft or ship, and goods exported on
drawback.

159. Notwithstanding any contrary provisions of the Loading of
goods other customs laws, and subject to any regulations made under thancargo

this Act, it shall be lawful for the Commissioner to ~~~~~~
permit the loading of passengers' baggage, and also to permit M.
any person to take on board any aircraft or shlp any goods
for sale or delivery to the passengers, officers, or crew of
such aircraft or ship, or for such other purpose as the
Commissioner shall allow, under such conditions as he
may either generally or in any particular case direct; but if
any goods, not being part of the cargo or authorized stores
of any aircraft or ship, shall be taken on board any aircraft
or ship, which is about to proceed to any place outside the
Island, or which has any goods remaining on board thereof
from a voyage from a place outside the Island, or if any
attempt shall be made to put any such goods on board any
such aircraft or ship without the permission of or contrary
to any conditions directzd as aforesaid by the Commis-
sioner, or otherwise contrary to the customs laws the same
shall be forfeited.

PART VI. Departure and Clearance of Aircraft and
Ships

160. The Master of every aircraft or ship, not being a clearance
of aircraft

steamship as defined in section 2, shall immediately before *dships
leaving the Island on any flight or voyage to any place out- other than steamships.

CUSTOMS

Master
to deliver
account of
cargo and
stores.

Penalty for

side the Island attend before the proper officer, either at the
port at which the report of such aircraft or ship shall or
ought to have been delivered, or at the port where or nearest
to which any cargo shall last have been loaded on board or
discharged from such aircraft or ship, and shall answer all
such questions as shall be demanded of him by such officer
concerning the aircraft or ship, the cargo, the stores, the
baggage, the officers, crew and passengers and the flight or
voyage, and shall deliver to such officer a content of such
aircraft or ship in the prescribed form, and containing the
prescribed particulars, as far as the same can be known by
him, and shall make and subscribe the declaration at the
foot thereof in the presence of such officer. In the case of
aircraft the content when signed by the proper officer sha!i
be the clearance and authority for the departure of such
aircraft from the Island.

161. In addition to observing the requirements of section
160, the Master or his agent shall deliver to and sign in the
presence of the proper officer an account of all cargo and
stores taken on board such ship within the Island, as well
as of any cargo and stores which shall have been brought to
the Island in such ship, and shall have remained on board
for exportation or for use as stores; and such account shall
be in the prescribed form and shall contain the names of
all passengers, and of the Master, officers and crew of such
ship, and, when signed by the proper officer, shall be the
clearance and authority~for the departure of such ship from
the Island.

162. If any such aircraft or ship shall depart from the
not clearing.

Island to any place outside the 1 s h d without the delivery
of such content in accordance with section 160 or if any ship
as aforesaid shall so depart without authority having been
granted under section 161 the Master of such aircraft or

[The inclusidn of this page is authorized by L.N. 87/1986]

CUSTOMS 83

ship shall incur a penalty of one hundred thousand dollars, 14/2004
and if any of the particulars contained in any such content Sch.

or account as aforesaid be false, or if any of the required
particulars be omitted therefrom and such omission be not
explained to the satisfaction of the Commissioner, the
Master or agent shall incur a penalty of one hundred thousand 14r2004
dollars. Sch.

163.-(1) No steamship as defined in section 2 shall depart ,le,eof
from any port or place in the Island to any place outside steamships.
the Island until the Master or his agent shall have satisfied
the proper officer that all the provisions of the customs laws
have been hlfilled, whereupon, except he has decided to
withhold clearance in accordance with any other provision of
law, such officer shall deliver to the Master or his agent a
clearance in the prescribed form; and such clearance shall
be the authority for the departure of such steamship as
aforesaid.

(2) If any steamship as defined in section 2 shall
depart from any port or place in the Island to any place
outside the Island without authority having been granted
under subsection (I), the Master or his agent shall incur a
penalty of one hundred thousand dollars. 1412004 Sch.

(3) The Master of any steamship as defined in section 2
or his agent, shall, either before or not later than twenty-four
hours (or such further period as the Commissioner may allow) 1211985
after the time of departure of such steamship from its final SCh.
position, anchorage or berth in the Island to any place outside
the Island, deliver to the proper officer at such port or place (or
at the port nearest thereto as the Commissioner may allow), a ::t985
content of such steamship, in the prescribed form and containing
the several particulars therein required as far as the same can be
known to him, and shall make and subscribe the declaration at
the foot thereof in the presence of such officer and shall answer

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CUSTOMS

all such questions as shall be demanded of him by such officer
concerning the ship, the cargo, the stores, the baggage, the
officers, crew and passengers, and the voyage; and if such
Master or agent shall fail to deliver such content, or if any of the
particulars contained in such content, be false, or if any of the
required particulars be omitted from such content, and such
omission be not explained to the satisfaction of the
Commissioner, such Master or agent shall incur a penalty one

0
1412004
S C ~ . hundred thousand dollars.

Minister
may
prescribe
special
conditions as
to clearance.
1211985
Sch.

1 412004
Sch.

164. Notwithstanding the provisions of section 163 or any
other provisions of the customs laws relating to the
departure and clearance of aircraft and ships, it shall be
lawful for the Minister, by notice in the Gazette, or by notice
under his hand addressed to the Commissioner to require all
aircraft and ships whatsoever, or any particular aircraft or
ship or ships to be cleared either in accordance with the
provisions of sections 160 to 162, or in any manner specified
in the said notice; and if any aircraft or ship shall depart
contrary to the provisions of any such notice in the Gazette, or
of any other notice as aforesaid of which the Master or agent
shall have been informed by the Commissioner in writing, the
Master or agent shall incur a penalty of one hundred thousand
dollars.

Clearance in
165. If any ship shall depait in ballast h m the Island to

ballast. any place outside the Island, not having any goods on board
except stores duly shipped as such, nor any goods reported

1211985 inwards for exportation in such ship the Commissioner
Sch. shall on the application of the Master or his agent, clear such

ship in ballast; and the Master of such ship or his agent shall
comply with the customs laws as if such ship had cargo on
board, except that the words "in ballast" shall be written on the
prescribed forms in the places wdch are provided for particulars
of cargo.

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CUSTOMS 85

166. For the purposes of section 165, ships having only Shipwith
only passen-

passengers with their bonaJide baggage on board in addition to gers ,d
stores as aforesaid, shall be deemed to be in ballast. baggage

deemed in
ballast.

167. Any officer may go on board any aircraft or ship within
to be pro-

the Island or the waters thereof, and demand the clearance of ducedto
such aircraft or ship, and if the Master shall not produce the OficerOn

demand.
same, or if the Master of any aircraft or ship whatsoever which
may be boarded as aforesaid by any officer shall not answer or
shall not truly answer such questions concerning the aircraft or
ship, the cargo, stortjs, baggage, officers, crew, passengers and
intended flight or vo$age as may be demanded of him, he shall
incur a penalty of one hundred thousand dollars.

1412004
Sch.

168. If there be any goods or stores on board any aircraft or Goodsno*
contained in ship which may have been boarded by an officer within the account

Island or the waters thereof not contained in the content or forfeited.
account (if any) required to be signed as the clearance of such
aircraft o r ship such goods or stores shall be forfeited, and the 1111997
Master shall incur a penalty of not less than treble the import s.2.
duties payable on the goods nor more than treble the value of the
goods.

169. If any officer, having boarded any aircraft or ship Penalty for
failure to

within the Island or the waters thereof after clearance, shall produce
discover that any goods which were loaded in the Island goods.
on board thereof as stores or for exportation or which
at the time of clearance remained on board from the inward
voyage, be no longer on board such aircrafl or ship
(unless the same shall have been discharged in the Island,
with the permission of the proper officer, as provided in section
148, or, being stores remaining on board from the inward
voyage, shall in the opinion of the proper officer not exceed the
quantity which might fairly have been consumed, having
regard to the period during which such aircraft or ship shall

[The inclusion of this page is authorized by L.N. 11 112005]

86 CUSTOMS

3511997 have been within the Island or the waters thereof), the Master
S. 2. shall incur a penalty of not more than treble the value of every

package or parcel of such goods not on board.

Deficiency
in stores,

170. If any aircraft or ship, having departed from the 9
t c . Island on a flight or voyage to a place outside the Island and

having returned within the Island or the waters thereof, is
boarded by an officer, and if such officer shall discover any
deficiency in the stores of such aircraft or ship which in his
opinion shall be in excess of the quantity which might fairly
have been consumed, having regard to the period which has
elapsed between the departure of such aircraft or ship and the
discovery of the deficiency, the Master shall pay the duties on
such deficiency at the rate chargeable on similar goods

1412004
imported, and in addition shall incur a penalty of one hundred

S C ~ . thousand dollars.

Officers to
be set
down by
departing
aircraft or
ship, &c.

171. If any aircraft or ship departing from the Island shall
not bring to at the proper boarding station for setting
down officers, or for any other purpose required by the
customs laws, or shall depart on a flight or voyage with any
officer on board without the assent of such officer, the Master

1412004 shall incur a penalty of two hundred thousand dollars, unless
S C ~ . the same shall be explained to the satisfaction of the

Commissioner.

PART VII. Coasting Trade

Definition. 172. Except as provided in section 173, all trade by sea

or by air from any one part of the Island to any other part
thereof shall be deemed to be coasting trade, and all air-
craft and ships while employed therein shall be deemed to be
coasting aircraft and coasting ships, and if any doubt shall
at any time arise as to what, or to or from what parts of
the Island shall be deemed a passage by sea, the Minister may

[The inclusion of this page is authorized by L.N. 11112005]

CUSTOMS

determine and direct in what cases the trade by water from one
port or ?lace in the Island to another of the same shall or shall
not be deemed a trade by sea within the meaning of the customs
laws.

173. Notwithstanding any provisions in the customs laws to Exceptionin
the contrary, it shall be lawful for the proper officer, on the ? ~ ~ ~ n d
arrival from a place outside the Island of any aircraft or ship shipsfiom
having on board cargo intended to be delivered at more than one kyLd
port in the Island, to permit such aircraft or ship to convey the seas.
goods from any port at which such aircraft or ship shall partially
discharge her cargo to her port or ports of destination in the
Island for delivery there, upon the complete separation of such
goods from the inward cargo still on board being effected to the
satisfaction of the proper officer, but such conveyance of goods
from one port to another shall not constitute the aircraft or ship a
coasting aircraft or coasting ship within the meaning of the
customs laws. The loading, unloading and conveyance of goods
under this section shall be subject to any regulations made under
this Act and to such conditions as the Commissioner may 1211985
impose, and if any goods shall be loaded, unloaded, conveyed or sch.
dealt with contrary to such regulations or conditions the goods
shall be forfeited, and the Master of the aircraft or ship shall
incur a penalty of fifty thousand dollars. 1412004

Sch.

174. It shall be lawfbl for the Minister to prescribe by ~icence for
regulation for the licensing of ships to trade coastwise. coasting ship.

175. Every ship trading coastwise shall have her name and Coasting
the number of her licence, if required to be licensed, painted on shipto

display each bow in letters of not less than six inches high and of
proportionate width, in white on a dark ground or in black on a number.
light ground. The Master of every ship in respect of which this
section is contravened shall incur a penalty of ten thousand 1412004

Sch
dollars, and the ship may be seized by any officer and detained
until such penalty is paid.

[The inclusion of this page is authorized by L.N. 111/2005]

CUSTOMS

Coasting
aircraft or
ship to take
only coast-
wise cargo.

Offences.

1412004
Sch.

Special
conditions
as to
certain
goods.
1211985
Sch.1

1412004
Sch.

Coastwise
cargo not to

I be put on 1 board on Sunday, &c.

1 1

176. No goods shall be carried in any coasting aircraft or ship
except such as shall be loaded to be carried coastwise at some
port or place in the Island.

177. If any coasting aircraft or ship shall deviate from its
flight or voyage, unless forced by unavoidable circumstances,

0
whereof the proof shall lie on the Master of such aircraft or ship,
or if the Master of any coasting aircraft or ship which shall have
deviated from its flight or voyage, or shall have taken on board
any wrecked or other goods or discharged any goods in the
course of a flight or voyage from one part of the Island to
another shall not enter an account of the circumstances and of
any goods so taken on board or discharged in the cargo book
hereinafter referred to, and proceed forthwith direct to the
nearest port in the Island, and declare and explain the same to
the satisfaction of the proper officer, and deliver all goods
so taken on board into his care, such Master shall incur a
penalty of four hundred thousand dollars, and the aircraft or ship
may be seized by any officer and detained until such penalty is
paid.

178. Tobacco, cigars, cigarillos, cigarettes, wines and spirits
(except spirits the produce of the Island removed under the
provisions of the excise laws or with the permission of the Com-
missioner), shall not be put on board any aircraft or ship for
carriage coastwise except at an approved place of loading or
sufferance wharf and in the presence or with the authority of an
officer, and if any such goods shall be put on board contrary
hereto, or if any attempt is made so to put them, such goods
shall be forfeited and the master of the aircraft or ship shall
incur a penalty of two hundred and fifty thousand dollars.

179. If any goods shall be discharged from any air-
craft or ship arriving coastwise, or from any vessel into
which the same shall have been put to be landed, or be put
on board or be put into any vessel to be water-borne, or be
water-borne to be put on board any aircraft or ship for carriage

[The inclusion of this page is authorized by L.N. 11112005]

CUSTOMS

coastwise on Sundays or public holidays, or except between
8 o'clock in the morning and 4 o'clock in the afternoon on any
other day, save with the written permission of the
Commissioner, the same shall be forfeited, and the Master of the
aircraft, ship or vessel shall incur a penalty of fifty thousand 1412004
dollars, and the aircraft, ship or vessel may be seized by any Sch.
officer and detained until such penalty is paid.

180. If any person shall put on board any coasting air- Prohibited
craft or ship, or put off, or put into any vessel to be put on goods.

board any coasting aircraft or ship, or bring to any aero-
drome, Customs area, quay, wharf or any place whatever in the
Island for carriage coastwise or carry coastwise any goods
prohibited to be carried coastwise, or any goods the carriage
coastwise of which is restricted, contrary to such restriction, or
attempt to perform, or be knowingly concerned in the
performance of any of the aforesaid acts, he shall incur a penalty
of one hundred thousand dollars, and all such goods shall be 1412004
forfeited. Sch.

Master to 181. The Master of every coasting aircraft or ship shall
keep or cause to be kept a cargo book, stating the name of book.
the aircraft or ship, the Master, and the port in which the aircraft
or ship belongs, and of the port or place to which it is bound on
each flight or voyage, and unless the Commissioner otherwise :::985
directs, shall at every port or place of loading enter in such
book the name of such port or place, and an account of all goods
there taken on board such aircraft or ship, stating the
descriptions of the packages, and the quantities and descriptions
of any goods stowed loose, and the names of the respective
consignors and consignees, and shall at every port or place
of discharge of such goods note the respective days on
which the same, or any of them, are delivered out of such
aircraft or ship, and the respective times of departure from
every port or place of loading and of arrival at every port or
place of discharge.

[The inclusion of this page is authorized by L.N. 111/2005]

90 CUSTOMS

Master to
produce 182. The Master of every coasting aircraft or ship shall, on
cawbook demand, produce the cargo book for the inspection of any
on demand. officer, who shall be at liberty to make any note or remark

therein; and if upon examination any package entered in the
cargo book as containing imported goods shall be found not to
contain such goods, such package with its contents shall be
forfeited; or if any package shall be found to contain imported

1412004 goods not entered in such book such goods shall be forfeited and
Sch.

the master of the aircraft or ship shall incur a penalty of one
hundred thousand dollars.

Penalty for
failure to

183. If such Master shall fail correctly to keep or cause to be
keep cargo correctly kept such cargo book, or to produce the same, or if at
book
correctly.

any time there be found on board such aircraft or ship any goods
not entered in such book as loaded, or any goods noted as
delivered, or if any goods entered as loaded and not noted as
delivered be not on board, the Master of such aircraft or ship

1412004
Sch.

shall incur a penalty of one hundred thousand dollars, and the
aircraft or ship may be seized by any officer and detained until
such penalty is paid.

Minister
may impose
special con-
ditions.

1211985
Sch.

1412004
Sch.

184. Notwithstanding any other provisions contained in this
Act, it shall be lawhl for the Minister, by notice in the Gazette,
to require the Masters or agents of all or any coasting aircraft or
ship or ships to deliver to the Commissioner, prior to the
departure from any port or place of such aircraft or ship or ships,
an account of all cargo and stores taken on board, in such
manner as may be specified in the said notice; and if any
coasting aircraft or ship shall depart contrary to the provisions of

0
any such notice the Master and owner shall each incur a penalty
of one hundred thousand dollars.

F m of
cargo book. 185. The cargo book shall be in the prescribed form, and

shall contain such particulars in addition-to, or in lieu of the
particulars required by sections 181 to 184 as the form
prescribed as aforesaid shall indicate or require; and if such

[The inclusion of this page is authorized by L.N. 111/2005]

CUSTOMS

cargo book is not in the form prescribed as aforesaid,
the Master of the aircraft or ship shall incur a penalty
of one hundred thousand dollars, and the aircraft or ship 1412004
may be seized by any officer and detained until such penalty is Sch.
paid.

186. The carriage of passengers, officers and crew coastwise, Coastwise
passengers, whether in a coasting aircraft or ship or not, shall be subject to etc,

any regulations made under this Act.

187. Before any coasting aircraft or ship shall depart from
her port or place of loading, her cargo book, containing
the several particulars required by this Act, and signed by the
Master, shall be delivered to the proper officer, who shall
return it dated and signed by him, and such cargo book shall be
the clearance of the aircraft or ship for the voyage; and if the
Master shall fail to deliver such cargo book he shall incur a
penalty of one hundred thousand dollars, and the aircraft or ship
may be seized by any officer and detained until such penalty is
paid.

Master to
deliver
cargo book
to o f i c e
before
departure.

1412004
Sch.

188. Any coasting aircraft or ship taking cargo on board at a Procedure
place where no officer is stationed, to be carried coastwise may r':'?:
depart from such place without delivering such cargo book, on stationed.
condition that the Master of the aircraft or ship shall produce the
cargo book to the proper officer at the first place where an
officer is stationed at which such aircraft or ship arrives after
loading, and the officer shall thereupon sign such book, if
satisfied as to its correctness:..

i89. Immediately after the arrival of any coasting air- Masterto
deliver

craft or ship at her port or place of discharge and cargobook
before any goods be unloaded, the cargo book with the name
of the place or wharf where the cargo is to be discharge noted
thereon shall be delivered to the proper officer, who shall

[The inclusion of this page is authorized by L.N. 11 1/2005]

note thereon the date of delivery; provided that a coasting
aircraft or ship having cargo duly loaded to be carried coastwise
may discharge at a place where no officer is stationed without
delivering the cargo book as herein required, on condition that
the cargo book, containing an account of the cargo so
discharged, is produced to the proper officer at the first place
where an officer is stationed at which the aircraft or ship arrives
after discharging; and if any goods are unloaded or if any goods
are loaded on board any aircraft or ship and carried coastwise, or
be brought to any port or place in the Island for that purpose,
contrary to the customs laws, such goods shall be forfeited and

1412004 the master of the aircraft or ship shall incur a penalty of one
Sch.

hundred thousand dollars.

commis- 190. Notwithstanding anything hereinbefore contained, the
sionm may
vary

Commissioner may permit the loading and clearance and the
procedure. entry and unloading of any coasting aircraft or ship and
lZf19'' goods under such regulations or conditions as he may make or Sch.

direct.

Cargobook 191. Any officer may go on board any coasting aircraft or
&c., to be
delivered to ship in any port or place in the Island or on any coasting ship at
officer on any period of her voyage, and search such aircraft or ship and
demand. examine all goods on board, and all goods then being loaded or

unloaded, and demand all books or documents which ought to
be on board such aircraft or ship, and may require all or any
such books or documents to be brought to him for inspection,

0
and the Master shall answer all such questions concerning the
aircraft or ship and its cargo, officers, crew, passengers and the
flight or voyage as may be put to him by such officer; and if the
Master shall refuse to produce such books or documents on
demand, or to bring the same to such officer when required, he

1412004 shall incur a penalty of one hundred thousand dollars, and the
Sch. aircraft or ship may be seized by any officer and detained until

the penalty is paid.

[The inclusion of this page is authorized by L.N. 111/2005]

CUSTOMS 93

192. It shall be lawful for the Commissioner, subject to such G O O ~ S
conditions as he may require to be observed to permit the ~ ~ ~ ~ i s e
Master of any aircraft or ship bringing any goods coastwise to maybe
an approved port to enter such aircraft or ship and goods or any tEfds in
of them outwards for exportation without first discharging the certain
same. cases.

PART VIII. Prevention of Smuggling

193. If any aircraft or ship shall be found or discovered to "enaltyon
persons

have been within the waters of the Island, or within or over the found on
Island, which has any secret or disguised place adapted for boardsmug-

g h g ships.
concealing goods, or any device adapted for running goods, or
which has on board or in any manner attached thereto, or which
has had on board or in any manner attached thereto, or which is
conveying or has conveyed in any manner any goods imported
contrary to the customs laws, or from which any part of the
contents of such aircraft or ship shall have been thrown
overboard to prevent seizure, or on board which any goods shall
have been staved or destroyed to prevent seizure, then in every
such case every person who shall be found or discovered to have
been on board any such aircraft or ship shall incur a penalty of
two hundred and fifty thousand dollars, and all such goods shall 14/2004

Sch.
be forfeited; provided that no person shall be liable to conviction
under this section unless there shall be reasonable cause to
believe that such person was concerned in or privy to the illegal
act or thing proved to have been committed.

194. Every ship of less than 250 tons burden on board which, smuggling
ships under or in respect of which, any offence against section 193 shall be 25,tons

committed shall be forfeited. fxfcited.

195.--(I) With regard to aircraft or any ship of or exceeding penalty on
250 tons burden, on board or in respect of which any offence m"ggling aircraft and
against section 193 shall be committed, such aircraft or ship shipsof250
shall not be forfeited for such offence, but the following tonsor

more.
provisions shall apply-

[The inclusion of this page is authorized by L.N. 111/2005]

CUSTOMS

1412004
Sch.

142004
Sch.

1412004
Sch.

1412004
Sch.

1412004
Sch.

1211985
Sch.

(a) the Commissioner shall have power, subject to
appeal to the Minister, to fine any such aircraft or ship
in any sum, not exceeding one hundred thousand
dollars, in any case where in his opinion a responsible
officer (as hereinafter defined) of such aircraft or ship
is implicated either actually or by neglect;

0
(b) for the purpose of enforcing such fine, the Com-

missioner shall have power to require the deposit in
his hands, at the port where such aircraft or ship
shall be, of such sum, not exceeding one hundred
thousand dollars, as he may think right, pending the
ultimate decision, and in default of payment of such
deposit the Commissioner shall have power to
withhold clearance and to detain the said aircraft or
ship;

(c) if in any case the Commissioner shall consider that
the fine of one hundred thousand dollars aforesaid
will not be an adequate penalty against any such
aircraft or ship for the offence committed thereon, it
shall be lawhl for him to take proceedings for
condemnation of the said aircraft or ship in a penalty
not exceeding five hundred thousand dollars, at the
discretion of the Court. And for this purpose the
Commissioner may, as to any aircraft or ship referred
to in this section, require the deposit in his hands as
aforesaid of a sum not exceeding five hundred
thousand dollars, to abide the decision of the Court,
and in default of payment of such deposit the
Commissioner may withhold clearance and detain

0
such aircraft or ship;

(6) no claim shall be made against the Commissioner
for damages in respect of the payment of any deposit,
or the detention of any aircraft or ship under this
section.

[The inclusion of this page is authorized by L.N. 11112005]

CUSTOMS

(2) The expression "responsibie officer7> in this section
shall include the Master, mates and engineers of any ship, and
in the case of a ship carrying a passenger certificate, the purser
or chief steward, and where the ship is manned by Asiatic
seamen, the serang or other leading Asiatic officer, and, in the
case of an aircraft, the pilot, navigator, chief steward or chief
engineer. The expression "neglect" in this section shall include
cases where goods unowned by any of the crew are discovered
in a place or places in which they could not reasonably have
been put or remained if the responsible officer or officers having
supervision of such place or places had exercised proper care at
the time of the loading of the aircraft or ship or subsequently.

196. If any ship within the waters of the Island shall not Fez:;
bring to upon the proper signal made by any vessel or boat in
Her Majesty's service or in the service of the customs, 2:s~
whereupon chase shall be given, and any person on board such
ship shall during chase or before such ship shall bring to, or
upon bringing to throw overboard any part of her contents, or
shall stave or destroy any part thereof to prevent seizure, such
ship shall be forfeited.

197. If any aircraft or ship liable to seizure or examina- Penaityfor
tion under the customs laws shall not bring to when zt"nghg
required so to do and so remain for such period as the
boarding officer shall require, the Master of such aircraft or
ship shall incur a penalty of ten thousand dollars. 1211985

Sch.

198.-(1) If any person shall maliciously shoot at any air- Offencesby
craft or ship in the service of the customs or shall mali- smugding.

kc., against
ciously shoot at, maim or wound any officer in the
execution of his office or duty, or with violence commit any of
the offences mentioned in subsection (9, every person so
offending, and every person aiding, abetting or assisting therein

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CUSTOMS

4211969
3rd Sch.

4211969
3rd Sch.

1412004
Sch.

1412004
Sch.

1412004
Sch.

shall be guilty of felony; and being convicted thereof shall be
liable to imprisonment with or without hard labour for any term
not exceeding fifteen years.

(2) If any person engaged, or who shall have been
engaged, in the commission of any offence against the cus-
toms laws be armed with firearms or other offensive weapons,
or whether so armed or not, be disguised in any way, or being so

9
armed or disguised shall be found with any goods liable to
forfeiture under the customs laws, he shall be guilty of an
offence, and being convicted thereof shall be liable to
imprisonment with or without hard labour for any term not
exceeding five years.

(3) If any person shall by any means procure or hire, or
shall depute or authorize any other person to procure or hire any
person to assist in any evasion of the customs laws, he shall on
conviction be liable to imprisonment with or without hard
labour for any term not exceeding three years.

(4) If any person shall stave, break, or destroy any goods
to prevent seizure thereof by an officer or other person
authorized to seize the same, or shall rescue or stave, break or
destroy to prevent the securing thereof any goods seized by an
officer or other person authorized to seize the same, or rescue
any person apprehended for any offence punishable by a
pecuniary penalty or imprisonment under the customs laws, or
prevent the apprehension of any such person, or obstruct any
oficer going, remaining or returning from on board an aircraft
or ;hip within the-bland or the waters thereof, or in searching an
aircraft or ship, or in searching a person liable to be searched
under the customs laws, or in seizing any goods liable to

0
forfeiture, or otherwise acting in the execution of his duty, or
attempt or endeavour to commit, or aid, abet or assist in the
commission of any of the offences mentioned in this subsection,
he shall for each such offence incur a penalty of one hundred
thousand dollars.

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CUSTOMS

(5) If any person, not being an officer, takes or assumes
the name, designation, appearance or character of an officer for
the purpose of thereby obtaining admission into any aircraft,
ship, house or other place, or of doing or procuring to be done
any act which he would not be entitled to do or procure to
be done of his own authority, or for any other unlawfid purpose,
he shall, in addition to any other punishment to which he may
be liable for the offence, be liable, on conviction, to be
imprisoned, with or without hard labour, for any term not
exceeding three months.

(6) In this section "violence" means any criminal force
or harm to any person, or any criminal mischief to any property,
or any threat or offer of such force, harm or mischief, or the
carrying or use of deadly, dangerous or offensive weapons in
such manner as that terror is likely to be caused to any person,
or such conduct as is likely to cause in any person a reasonable
apprehension of criminal force, harm or mischief to them or to
their property.

199.-(1) No person shall make or cause to be made, or aid,
sienalling to

or assist in making any signal in or on board or from any aircraft ,,gg~i,,g
or ship, or on or from any part of the Island, for the purpose of ;affm
giving notice to any person on board any smuggling aircraft or
ship, whether any person so on board, of such aircraft or ship be
or be not within distance to notice any such signal; and if any
person shall make or cause to be made, or aid or assist in
making any such signal, he shall on conviction be liable to
imprisonment, with or without hard labour for any term not 14noo4
exceeding three years. S C ~ .

(2) If any person be charged with having made or caused
to be made, or for aiding or assisting in making any such signal
as aforesaid, the burden of proof that such signal so charged as
having been made with intent and for the purpose of giving such
notice as aforesaid was not made with such intent and for such
purpose shall be upon the defendant against whom such charge
is made.

[The inclusion of this page is authorized by L.N. 111/2005]

CUSTOMS

Penalty for
interfering
with customs
gear.

1412004
Sch.

Inter-
meddling
with goods
found floating.

1412004
Sch.

Writs of
assistance.

1211985
Sch.

(3) Any person whatsoever may prevent any signal being
made as aforesaid, and may go upon any lands for that purpose,
without being liable to any indictment, suit or action for the
same.

(4) For the purposes of this section any ship to which a
signal is made as aforesaid and which changes its course or, if at
anchor, weighs anchor or fiom which any signal is made

13
following any signal made fiom an aircraft or ship or any part
of the Island as aforesaid, shall for the purposes of this section
be deemed to be a smuggling ship unless the contrary be
proved.

200. Every person who shall cut away, cast adrift, remove;
alter, deface, sink or destroy, or in any other way injure or
conceal any aircraft, ship, buoy, anchor, chain, rope or
mark in the charge of or used by any person for the
prevention of smuggling, or in or for the use of the service of
the customs, shall incur a penalty of one hundred thousand
dollars.

201. If any person, not being an officer, shall intermeddle
with or take up any spirits or any goods prohibited to be
imported or exported being in packages found floating upon or
sunk into the sea, such spirits or goods prohibited to be imported
or exported shall be forfeited, and every such person shall incur
a penalty of two thousand dollars.

202. All writs of assistance issued from the Supreme
Court (which is hereby authorized and required to grant
such writs upon application by the Commissioner) shall

0
continue in force during the reign for which they were granted
and for six months afterwards; and any officer having such
writ of assistance may, by day or by night, enter into and
search any house, shop, cellar, warehouse, room or other place,
and in case of resistance break open doors, chests, trunks, and
other packages, and seize and bring away any uncustomed or

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CUSTOMS

prohibited goods, or any books or documents relating thereto,
and put and secure the same in a Queen's warehouse.

203.-(1) If any officer has reasonable cause to suspect that- special
wcvnnt.
25/2003
S. 2.

any uncustomed or prohibited goods;

any books or documents relating to uncustomed or
prohibited goods; or

any computer equipment that he reasonably believes to
have been used in connection with and to contain
evidence relating to the importation or attempted
importation, landing, removal, conveyance,
exportation or attempted exportation of any
uncustomed, prohibited or restricted goods,

are harboured, kept or concealed in any house or other place in
the Island, the officer may apply to a Resident Magistrate or
Justice of the Peace for a special warrant in relation to such
goods, books, documents or computer equipment.

(2) Where, in relation to an application under subsection
(I), the Resident Magistrate or Justice of the Peace is satisfied
that the issue of a special warrant is justified, he may grant the
special warrant authorizing the officer to-

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CUSTOMS

(a) enter and search the house or other place referred to in
his application, by day or by night;

(b) open the lock of a door, box, safe or other receptacle
which the officer has reasonable grounds to believe is
relevant to the search, using such force as may be
necessary; and

(c) seize and carry away any uncustomed, restricted or
prohibited goods, or any books or documents relating
to such goods, or any such computer equipment as
may be found therein.

(3) Computer equipment seized under subsection (2)
shall not be retained for more than seventy-two hours.

Forfeiture on 203A. Where a person has been convicted /of an ogence
conviction.
2512003 against this Act in connection with goods seized under section
s. 2. 203, a Resident Magistrate may upon an application being made,

order the forfeiture of the goods, notwithstanding that-

[The inclusion of this page is authorized by L.N. 87120041

CUSTOMS

(a) up until the time at which the goods were seized, such
goods were in the possession of a third party; or

(b) an application under section 214A has been rejected.

204.-(1) Any officer may upon reasonable suspicion mcer
stop and examine any carriage to ascertain whether any rzaZ
uncustomed or prohibited goods are contained therein; and, if
none shall be found, the officer shall not on account of such
stoppage and examination be liable to any prosecution or action
at law; and any person driving or conducting such carriage
refbsing to stop or allow such examination when required by
any officer shall incur a penalty of one hundred thousand 1412004
dollars. Sch.

(2) For the purposes of this section the expression
"officer" includes all Constables.

205. Any offlcer, when on duty, and having the authority of Officer
the Commissioner, may patrol upon and pass freely either on s;rtrn1
foot or otherwise, along and over and enter any part of the 12119ss
Island other than a dwelling-house or other building, and any SCh.
such officer so proceeding shall not be liable to any indictment,
action or suit for so doing.

[The inclusion of this page is authorized by L.N. 1 1 11200S]

100.02 CUSTOMS

Off~cer
206. The officer in charge of any aircraft or ship employed

patrol craft. for the prevention of smuggling may land or haul any such
aircraft or ship upon any part of the Island which shall be
deemed most convenient for that purpose, and moor any such
aircraft or ship on any part of the Island, and continue such
aircraft or ship so moored as aforesaid for such time as he shall
deem necessary and proper; and such officer shall not be liable
to any indictment, action, or suit for so doing.

PART IX. General
General
penalty.

207. Save as otherwise provided in section 208 any
person who shall be convicted of any offence against the

35/1997
customs laws for which no specific penalty is provided shall

s. 2. incur a penalty of ten thousand dollars.

Penalty in
cases of

208. Where any aircraft, ship, carriage or goods become
forfeiture. liable to forfeiture under the customs laws, any person who

shall be knowingly concerned in the act or omission
which renders the same liable to forfeiture shall be guilty
of an offence against this Act, and shall incur the

35/1997 penalty provided by this Act in respect of such offence, or,
s. 2. where no such penalty is provided, shall incur a penalty

not exceeding treble the value of the goods seized and any
such person may be arrested and detained by any officer, and
taken before a Resident Magistrate or two Justices to be dealt
with according to law:

[The inclusion of this page is authorized by L.N. 11 1/2005]

CUSTOMS

Provided that no person shall be arrested whilst actually on
board any aircraft or ship in the service of a foreign state or
country.

209.--(1) A person commits an offence if- Penalty
for false
declara-

(a) in any matter relating to the customs, or under the tiom,etc.
Y2OO 1 control or management of the Commissioner, h e - s, 8,

(i) makes or subscribes or causes to be made or
subscribed, any false declaration; or

(ii) makes or signs or causes to be made or
signed, any declaration, certificate or other
instrument, required to be verified by
signature, which is false in a material
particular;

(6) he makes or signs any declaration made for the
consideration of the Commissioner, on any
application presented to him, which is false in a
material particular;

(c) where required by the customs laws to answer
questions put to him by an officer acting in the
execution of his duty-

(i) he rekses to answer such questions; or

(ii) he gives any answer which is false;

(4 he counterfeits or falsifie*
[The ~nclus~on of th~s page is authorized by L.N. 88/2003]

CUSTOMS

(i) any document required by the customs
laws or by or under the directions of the
Commissioner; and

(ii) any instrument used in the transaction of
any business or matter relating to the
customs;

(e) he wilfblly uses any such document which is
counterfeited or falsified;

V) he alters any document or instrument after it has
been officially issued;

Cg) he counterfeits the seal, signature, initials or other
mark of or used by, any officer for any purpose in
the conduct of business relating to the customs or
under the control or management of the
Commissioner; or

(h) on any document or instrument required for the
purposes of the customs laws, he counterfeits or
imitates the seal, signature, initials or other mark of
or used by any other person, whether with or
without the consent of that other person.

(2) A person who commits an offence under
subsection (1) shall be liable to a penalty not exceeding five
hundred thousand dollars or treble the value of the good; .;o
which the offence relates, whichever is the greater.

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CUSTOMS 103

210.-(1) Every person who shall import or bring, or be con- Penah?
for evading

cerned in importing or bringing into the Island any prohibited ,usto,,
goods, or any goods the importation of which is restricted, laws

regarding
contrary to such prohibition or restriction, whether the same be bPofledor
unloaded or not, or shall unload, or assist or be otherwise

goods.
concerned in unloading any goods which are prohibited, or any
goods which are restricted and imported contrary to such
restriction, or shall knowingly harbour, keep or conceal, or
knowingly permit or suffer, or cause or procure to be harboured,
kept or concealed, any prohibited, restricted or uncustomed
goods, or shall knowingly acquire possession of or be in any
way knowingly concerned in carrying, removing, depositing,
concealing, or in any manner dealing with any goods with intent
to defraud Her Majesty of any duties due thereon, or to evade
any prohibition or restriction of or applicable to such goods, or
shall be in any way knowingly concerned in any fraudulent
evasion or attempt at evasion of any import or export duties of
customs, or of the laws and restrictions of the customs relating
to the importation, unloading, warehousing, delivery, removal,
loading and exportation of goods, shall for each such offence
incur a penalty of not less than treble the import duties payable :5:997
on the goods nor more than treble the value of the goods; and all
goods in respect of which any such offence shall be committed
shall be forfeited.

(2) Where any person has been arrested or detained in
respect of an offence against the provisions of subsection (1) and
has been brought before a Justice, and it shall appear to such
Justice that the value of such goods in respect of which such

3511997 person has been so arrested or detained does not exceed ten s,2,
thousand dollars, such Justice may proceed to deal summarily
with the case, without requiring any information to be laid, and
convict such person of such offence, and adjudge that such
person shall, in lieu of any other penalty, forfeit any sum not

[The locl~~sion of this page is authorized by L.N 88/2003]

CUSTOMS

Penalty in
relation to
concealed
goods, kc.

Power of
Commis-
sioner to
purchase
goods in
certain cases.
312001
S. 9 (a).

312001
S. 9 (a).

less than the single value nor more than treble the value of such
goods, including the duties of importation due thereon, and in
default of payment of such sum of money, order the
imprisonment of that person for any period not exceeding one
month.

211. If any person shall import or export, or cause to be
imported or exported, or attempt to import or export any goods
concealed in any way, or packed in any package or parcel
(whether there be any other goods in such package or parcel or
not) in a manner calculated to deceive the officers of customs, or
any package containing goods not corresponding with the entry
thereof, such package and the goods therein shall be forfeited,
and such person shall incur a penalty of not less than treble the
import duties payable on the goods contained in such package
nor more than treble the value of such goods.

212.41) Notwithstanding the provisions of section 21 1, if,
upon the examination of any imported goods which are
chargeable with duty upon the value thereof, it appears to the
Commissioner that the value of such goods as declared by the
importer and according to which duty is sought to be paid is not
the true value thereof, the Commissioner shall act in accordance
with subsection (1 A).

(1A) The Commissioner may give notice in writing to
the importer that-

(a) the goods may be released upon payment by the
importer of the amount of the estimated duty on the
goods together with a deposit of not less than one-half
of that amount within the time specified in the notice;
and

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CUSTOMS 105

(b) failing receipt of the amounts as aforesaid, the goods
shall be detained.

(1B) The amount of estimated duty referred to in 312001
subsection (1A) shall be brought to account as revenue. S. 9 (a)

(1C) Notice may be given under subsection (1A) by- 312001
S. 9 (a).

(a) delivering the notice personally; or

(b) transmitting the notice by post to the importer's place
of abode or business, as stated in the entry.

(ID) The sum deposited as aforesaid shall be brought to 312001
account as revenue unless the importer, within three months or S. (a).
such further period as the Commissioner may in any special
circumstances allow-

(a) produces to the Commissioner satisfactory evidence of
the value; and

(b) makes final entry of such goods,
in which case so much of sum deposited as shall be necessary
shall be brought to account as revenue and the balance returned
to the person who deposited the same.

(2) The Commissioner shall, within fifteen days after 82985
the detention of such goods, determine either that the goods are
or may be correctly entered according to the value declared by
the importer and permit the same to be delivered, or to retain the

[The inclusion of this page is authorized by L.N. 111/2005]

CUSTOMS

Offering
goods for sale
under pre-
tence that
they are
smuggled.
14/2004
Sch.

General
provision as
to forfeiture.

same for the public use of the Island, in which latter case
he shall cause the value at which the goods were declared by
the importer and the duties already paid to be paid to the
importer in full satisfaction for such goods; or he may permit
such person, on his application for that purpose, to enter the
goods according to such value and on such terms as he may
direct.

i3

(3) Such goods, if retained, shall be disposed of for the
benefit of the Island, and if the proceeds arising therefrom, in
case of sale, exceed the sums so paid, and all charges incurred
by the Island, such surplus shall be disposed of as the Minister
may direct.

213. If any person shall offer for sale any goods under
pretence that the same are prohibited, or have been unloaded
and removed without payment of duties, all such goods
(although not liable to any duties, nor prohibited) shall be
forfeited and the person shall incur a penalty of twenty-five
thousand dollars.

214. Subject to the provisions of section 195, all aircraft,
ships and carriages, together with all animals and things made
use of in the importation, attempted importation, landing,
removal, conveyance, exportation or attempted exportation of
any uncustomed, prohibited or restricted goods, or any goods
liable to forfeiture under the customs laws shall be forfeited;
and all aircraft, ships, carriages and goods together with all
animals and things liable to forfeiture, and all persons liable to
be detained for any offence under the customs laws or under
any law whereby officers are authorized to make seizures or
detentions, shall or may be seized or detained in any place
either upon land or water, by any person duly employed for
the prevention of smuggling, or by any person having authority

[The inclusion of this page is authorized by L.N. 111/2005]

CUSTOMS 107

from the Commissioner to seize or detain the same, and all
aircraft, ships, carriages, and goods together with all animals
and things so seized, shall forthwith be delivered into the care
of the Commissioner; and the forfeiture of any aircraft, ship,
carriage, animal or thing shall be deemed to include the
tackle, apparel and hrniture thereof, and the forfeiture
of any goods shall be deemed to include the package in
which the same are found and all the contents thereof.

214A.-(1) Where proceedings are taken for the forfeiture of z!im
any goods seized under- parties.

2512003
S. 3.

(a) the customs laws;

(b) any other law by which officers are empowered to
make seizures,

any person who claims an interest in the goods, may, before the
forfeiture order is made, apply to the court for an order under
subsection (2) showing cause why an order for forfeiture should
not be made.

(2) The court shall, in relation to an application under
subsection (I), make an order declaring the nature, extent and
value (as at the time the order is made) of the person's interest in
the goods if the court is satisfied-

(a) that the person was not in any way involved in the
commission of the offence on which the seizure was
grounded; and

(b) where the person acquired the interest during or after
the commission of the offence, that he acquired the
interest-

[The inclusion of this page is authorized by L.N. 87120041

CUSTOMS

(i) for sufficient consideration; and

(ii) without knowing, or having reasonable
grounds to suspect that, at the time he
acquired it, the goods were connected with
the offence.

(3) Subject to subsection (4), where a forfeiture order
has already been made against any goods, a person who claims
an interest in the goods may, before the end of the period of two
months commencing on the day on which the forfeiture order is
made or such longer period as the court may allow, having
regard to all the circumstances, apply to the court for an order
under subsection (2).

(4) A person who-

(a) had knowledge of the application for the forfeiture
order before the order was made; or

(b) appeared at the hearing of that application,

shall not, except with the leave of the court, be permitted to
make an application under subsection (3).

(5) A person who makes an application under
subsection (1) or (3) shall give not less than fourteen days
written notice thereof to the Director of Public Prosecutions.

(6) An applicant or the Director of Public Prosecutions
may in accordance with the rules of court, appeal to the Court of
Appeal for an order under subsection (2).

(7) Where a person has obtained an order under
subsection (2) and the period allowed by rules of court with
respect to the making of appeals has expired or any appeal made
pursuant to subsection (6) has been determined in the person's
favour, the Minister shall direct that-

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CUSTOMS

(a) the goods or the part thereof to which the applicant's
interest relates, be returned to the applicant within
ninety-six hours; or

(b) an amount equal to the value of the applicant's
interest, as declared in the order, be paid to the
applicant.

215.-(1) Whenever any seizure shall be made, unless in the P"ced"
on seizure.

possession of or in the presence of the offender, Master or
owner, as forfeited under the customs laws, or under any law by
which officers are empowered to make seizures, the seizing
officer shall give notice in writing of such seizure and of the
grounds thereof to the Master or owner of the aircraft, ship,
carriage, goods, animals or things seized, if known, either by
delivering the same to him personally, or by letter addressed to
him, and transmitted by post to, or delivered at his usual place of
abode or business, if known; and all seizures made under the
customs laws or under any law by which officers are empowered
to make seizures shall be deemed and taken to be condemned,
and may be sold or otherwise disposed of in such manner as the
Minister may direct, unless the person from whom such seizure
shall have been made or the Master or owner thereof, or some
person authorized by him shall within one calendar month from
the day of seizure give notice in writing to the Commissioner itf985
that he claims the same, whereupon proceedings shall be taken
for the forfeiture and condemnation thereoc provided that if
animals or perishable goods are seized, they may by direction of 1211985
the Commissioner be sold forthwith by public auction, and the S"h.
proceeds thereof retained to abide the result of any claim that
may legally be made in respect thereof.

1
(2) Where proceedings are taken as aforesaid for

forfeiture and condemnation, the court may order delivery of the
aircraft, ship, carriage, goods, animals or things seized to the
claimant, on security being given for the payment to the

1211985 Commissioner of the value thereof in case of condemnation.
sch.

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108.02 CUSTOMS

Disposal o f
seizure.

Limit of
penalty.

Governor-
General
!nay restore
seizure. &c.

Commis-
siona may
mitigate
WY.
1211985
Sch.

Rewards.
1211985
Sch

216. All seizures whatsoever which shall have been made and
condemned under the customs laws, or any other law by which
seizures are authorized to be made by officers, shall be disposed
of in such manner as the Minister may direct.

217. Where a penalty is prescribed for the commission of an
offence under this Act or any regulations made thereunder such
offence shall be punishable by a penalty not exceeding the
penalty so prescribed; provided that where by reason of the
commission of any offence the payment of any customs duty has
or might have been evaded the penalty imposed shall, unless the
court for special reasons thinks fit to order otherwise, and
without prejudice to the power of the court to impose a greater
penalty, be not less than treble the amount of duty payable.

218. When any seizure shall have been made, or any fine or
penalty incurred or inflicted, or any person committed to prison
for any offence against the customs laws, the Governor-General
may direct restoration of such seizure whether condemnation
shall have taken place or not, or waive or compound
proceedings, or mitigate or remit such fine or penalty, or release
such person from confinement either before or after conviction
on any terms and conditions, as he shall see fit.

219. Subject to the approval of the Minister (which approval
may be signified by general directions to the Commissioner) and
notwithstanding anything contained in section 217, the
Commissioner may mitigate or remit any penalty or restore
anything seized under the customs laws at any time prior to the
commencement of proceedings in any court against any person
for an offence against the customs laws or for the condemnation
of any seizure.

220. The Commissioner may, with the approval of the
Minister, reward any person who informs him of any offence
against the customs laws or assists in the recovery of any fine or
penalty.

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CUSTOMS 108.03

221. Where under the customs laws any special procedure is .,,,,
prescribed in regard to steamships, and where the owner of any agents.
steamship is not resident in the Island, it shall be the duty of the
Master or owner of such steamship to appoint an agent in the
Island for the purpose of performing any act which may under
the customs laws be performed by the agent of the Master or
owner of a steamship; and if the Master or owner of any
steamship shall fail to appoint an agent as aforesaid, and until
such agent be appointed or if such agent shall not give security
when so required to the satisfaction of the Commissioner for the 1211985
due observance of the customs laws, then such steamship shall Sch
be subject to the requirements of the customs laws applicable to
ships other than steamships, and on failure or omission to
perform any such requirement, the owner or Master shall be
liable in respect of such failure or omission to all penalties that
might be imposed upon them or either of them under the
customs laws if such ship were not a steamship.

222. Every document submitted to the Commissioner or his ~ ~ ~ m e n t ~ ,
officers for the purposes of the customs laws shall be in such
form as may be prescribed, if any, and shall contain the S C ~ .
particulars required by such form or indicated therein.

223.-(1) The importer, exporter or any person concerned in ~ ~ m e n t ~ ,
the importation or exportation of any goods shall, on the
request of any officer made at any time within three years of
the date of importation or exportation, as the case may be, or of
the date of delivery to the proper officer of an entry for such
goods, if the same have been entered, produce for the
inspection of such officer the invoices, books of account and any
other documents of whatever nature relating to such goods
which the officer shall require, and shall answer such questions
and make and subscribe such declarations regarding the weight,
measure, strength, value, cost, selling price, origin and
destination of such goods, and the name of the place whence
or where any imported goods were consigned or transferred

[The inclusion of this page is authorized by L.N. 87120041

CUSTOMS

312001
S. 10 (a).

1211985
Sch.

312001
S. 10 (b).

Copies of
documents
to be sub-
mitted.

from one aircraft or ship to another, as shall be put to1 him by the
officer, and shall produce such evidence as the officer may
consider necessary in support of any information so furnished;
and if the importer or exporter or other person concerned as
aforesaid shall neglect or refuse to carry out any of the
provisions of this section, he shall incur a penalty not exceeding
five hundred thousand dollars, and subject to section 212, the
Commissioner may, on such neglect or refusal, refuse entry or
delivery or prevent shipment of the goods, or may allow entry,
delivery or shipment of the goods upon such terms and
conditions, and upon deposit of such sum, pending the
production of the proper documents and declarations, as he shall
see fit to impose or require.

(2) The deposit made in accordance with subsection (1)
shall be forfeited unless within three months of the time of
deposit, or such further period as the Commissioner may allow,
the person making the deposit shall produce the required
documents or declarations to the Commissioner.

(3) In this section a reference to "any person concerned"
or "other person concerned" includes a reference to-

(a) an insurance company which has issued a policy of
insurance covering the goods in question; and

(b) any person referred to in section 17G (3) of the
Revenue Administration Act.

224. Where any person is required to submit any report,
entry, declaration, or other form for the purpose of the customs
laws, the Commissioner may require such person to submit as
many copies thereof as he may deem necessary; and where the
Commissioner shall require invoices or certificates of origin, or
both to be produced for any goods imported or exported, he may
require such invoices or certificates of origin, or both, to be
submitted in duplicate and may retain the duplicates, or, if such
invoices or certificates of origin, or both, are not submitted in
duplicate, he may retain the originals.

225. Where any document required for the purposes of the
customs laws contains any words not in the English

[The inclusion of this page is authorized by L.N. 87/2004]

CUSTOMS 109

language, the person required to produce such document
shall produce therewith a correct translation thereof in
English.

226. Any officer may on the entry of any goods, or at Samples.
any time afterwards, take samples of such goods for such

1211985 purpose as the Commissioner may deem necessary, and
such samples shall be disposed of and accounted for in such
manner as the Commissioner may direct.

227. The unloading, loading and removal of goods and z;n%;rbp
bringing them to the proper place for examination and owner.
weighing, putting them into scales, opening, unpacking,
repacking, bulking, sorting, lotting, marking and numbering,
where such operations respectively are necessary or permit-
ted, and removing to and placing them in the proper place
of deposit until delivered or put on board an exporting air-
craft or ship, shall be performed by or at the expense of the
owner of such goods; and the owner shall unpack, sort, pile
or otherwise prepare any goods either before or after entry
thereof in such manner as the proper officer shall require to
enable him to examine or take account of the same.

228. The Commissioner may direct what goods may
be skipped in a Customs area or warehouse, or bulked, sort- 121 198s
ed, lotted, packed and repacked there, and the manner there- soh.

of, and direct in what manner and subject to what conditions
the owner of any goods may take samples thereof; provided
that no goods may in any such building or place be repacked
into packages of a size in which the same are prohibited to
be imported or exported, unless express provision therefor
is made by law.

229. If any goods shall bz lost or destroyed by unavoid- Remission
of duty on

able accident before the same have been delivered out of goodsiost,
the care of any officer, either on board an aircraft or ship,
or in removing, loading, unloading, or receiving into a

-
[The inclusion of this page is authorized by L.N. 871 19861

110 CUSTOMS

Customs area or warehouse, or in the Customs area or
l211985 warehouse, or in course of delivery therefrom, the Com- Sch.

missioner, if satisfied that such goods have not been and will
not be consumed in the Island, may remit or return the duties
due or paid thereon, and any goods which may be abandoned
by the owner thereof as not worth the duty while in the
charge of any officer may be destroyed or otherwise disposed
of as the Commissioner shall direct, at the cost .and
charges of such owner, and the Commissioner may there-
upon remit or return the duties due or paid fhereon.

Drawbacks 230. Where it is proved to the satisfaction of the Corn-
on goods
lost. missioner that any goods after being duly put on board an
12/1985 aircraft or ship for exportation or use as stores have, either SQh.

before or after exportation, been destroyed by accident on
board such aircraft or ship, any drawback or allowance
payable on the goods shall be payable in the same manner
as if the goods had been actually exported or used as stores.

Drawback 231. Where it is proved to the satisfaction of the Corn-
on goods
abandoned. mi~~ioner that any goods after being duly put on board an

aircraft or ship for exportation or use as stores have been
materially damaged on board such aircraft or ship, any
drawback or allowance payable in respect of the goods shall,

1211985 if they are with the consent of the Commissioner discharged
soh. in the Island and abandoned to the Government, bt payable

as if the goods had been actually exported or used as stores.

Modification 232. The Commissioner may modify the form of de-
of declara-
tion. claration required under section 47 in such manner as he
12/1985 may think necessary for adapting it to the provisions of
sch.

sections 230 and 231.

Authority to 233.41) Whenever any person shall make application
be produced
by person to any officer to transact any business on behalf of any other
actingf0r nother. person, such officer may require the person so applying to

[lh inclusion of this page is authorhi by L.N. 87119861

CUSTOMS 111

produce a written authority from the person on whose behalf
such application is made, and in default of the production
of such authority may refuse to transact such business; and
any document required by the customs laws to be signed by
any particular person, if signed by any person authorized as
aforesaid on behalf of the person required to sign the same,
shall be deemed for all purposes to be signed by the person
required to sign the same, provided that the Commissioner 2!985
may in his discretion refuse to allow any such application as
aforesaid.

(2) It shall be lawful for the Minister to prescribe
regulations for the licensing of persons to, transact business
with the Customs on behalf of others for remuneration.

234. Where any document or declaration is required by Witnessing
of signa-

the customs laws to be signed in the presence of the Corn- tures.
1211985 missioner, or any particular officer, if such document or SA

declaration is sip,ed in the presence of a witness whosz
signature is known to and who is approved by the Com-
missioner or the officer who receives the same, then in such
case such document or declaration shall be as valid as if it
had been signed in the presence of the Commissioner or
the officer in whose presence it is required to be signed.

235. Where under the customs laws the Master or agent 5:;:
3f any aircraft or ship is required to answer questions put before

Comrnis-
to him by the Commissioner or any officer, and such sionerif
aircraft or ship shall be within the Island or the waters there- ~ ~ ~ ~ ' e d .
of and shall not have left her final position, anchorage or sch.
berth preparatory to leaving the Island it shall be lawful
for the Commissioner or such officer to require the
Master to attend before him at the office of the Com-
missioner or such officer, and in such case the requirements
of the customs laws shall not be deemed to have been ful-
filled unless the Master shall so attend when so required;
provided that it shall be lawful for the Master, with the

0

[me inclusion of this page is authorized by L.N. 87119861

112 CUSTOMS

'21'9" consent of the Commissioner or such officer, to depute Soh.
a senior officer of such aircraft or ship to attend for the
purpose of answering such questions, and in such case, any
reply made to any question put to such senior officer by the
Commissioner or such officer as aforesaid shall for the
purposes of section 209 be deemed to have been made by the
person required to answer such questions.

Time of
importation,

236.-(1) If for any purpose of the customs laws it
&.,defined. becomes necessary to determine the precise time at which

an importation of any goods shall be deemed to have had
effect, such time shall be deemed to be the time at which
the aircraft or ship importing such goods actually landed
in the Island or came within the waters thereof.

(2) If any question arises upon the arrival of any
aircraft or ship at any port or place in the Island in respect
of any charge or allowance for such aircraft or ship, exclusive
of cargo, the time of such arrival shall be deemed to be the
time at which such aircraft or ship shall first be boarded by
any person other than the pilot in the employment of the
Government at such port or place.

(3) The time of exportation of any goods shall be
deemed to be the time when the same are put on board the
exporting aircraft or ship, except in the case of goods pro-
hibited to be exported, with reference to which the time
of exportation shall be deemed to be the actual time at which
the aircraft or ship departed from her final position, anchor-
age or berth within the Island or the waters thereof.

Special
packages
deemed
goods.
1211985
MI.

237. All packages and coverings in which goods are
imported or exported and which in the opinion of the
Commissioner-

(a) are not the usual or proper packages or coverings
for such goods; or

[The indusion of this page is authorized by L.N. 87/1986]

CUSTOMS 113

(b) are designed for separate use, other than as packages
or coverings for the same or similar goods,
subsequent to importation or exportation, as the case
may be,

shall for all purposes of the customs laws be deemed to be
separate articles, except in cases where a contrary provision
shall be made.

238. In addition to any other power of arrest or detention Powerof
conferred by the customs laws, any officer may arrest and detain a"es'
any person whom he finds committing an offence against the
customs laws, and take him before a Justice to be dealt with
according to law.

239. If any person liable to arrest under the customs laws A,,,~,A,,
escapes from any officer attempting to arrest him, or if any
officer is for any reason whatever unable or fails to arrest any
such person, such person may afterwards be arrested and
detained by any officer at any place in the Island within seven
years from the time such offence was committed, and dealt with
as aforesaid, as if he had been arrested at the time of committing
such offence.

PART X . Legal Proceedings

240.-31) Subject to the express provisions of the customs Prosecut~ons
laws, any offences under the customs laws may be prosecuted, ~~~~~~s
and any penalty or forfeiture imposed by the customs laws may 2511978
be sued for, prosecuted and recovered summarily, and all rents, 2(a)
charges, expenses and duties, and all other sums of money
whatsoever payable under the customs laws may be recovered
and enforced in a summary manner on the complaint of any
officer.

(2) Where a court is satisfied that a person 2511978
accused of an offence under the customs laws has absconded 2(b)
or, after due enquiry, cannot be found in Jamaica, the court if
satisfied, after such investigation as it thinks fit, that any goods
connected with the alleged offence were imported into the
Island, or knowingly acquired, in contravention of the customs
laws, may direct the forfeiture or disposal of such goods as

\The inclusion of this page is authorized by. L.N. 123ROlll

114 CUSTOMS

could have been forfeited or disposed of under this Act if that
person had been found guilty of the offence of which he is
accused.

Proceedings 241. Proceedings. under the customs laws may be com-
to be taken
withinseven menced at any time within seven years after the date of the
years. offence.

Alternative
sentence.

242. Where any court has imposed a penalty for any offence
against the customs laws, and such penalty is not paid, the court
may, notwithstanding anything contained in any other
enactment, order the defendant who is convicted of such
offence, in default of payment of the penalty adjudged to be

121198s paid, to be imprisoned, with or without hard labour, for any term
Sch.
3 51 1997

not exceeding one year, where the penalty does not exceed one
s. 2. hundred thousand dollars, or five years where the penalty

exceeds one hundred thousand dollars.

Imprison-
ment for
second
offence.
3511997
S. 2.

1412004
Sch.

Limitation
as to pleading.

243. Where a penalty of fifty thousand dollars or upwards
has been incurred under the customs laws, and the defendant has
previously been convicted for an offence against the customs
laws, or has previously incurred a pecuniary penalty or forfeiture
under the customs laws which has been enforced in any court,
the court may, if it thinks fit, in lieu of ordering payment of a
pecuniary penalty, order the defendant to be imprisoned, with
or without hard labour, for any period not exceeding five years.

244. The fact that any duties of customs have been secured
by bond or otherwise shall not be pleaded or made use of in
answer to or in stay of any proceeding under the customs laws.

Place of
offence.

245. Every offence under the customs laws shall be deemed
to have been committed and every cause of complaint to have
arisen either in the place in which it actually was committed or
arose, or in any place on land where the offender or person
prosecuted may be or be brought.

Ofice' may 246. Any officer may prosecute and conduct any information
prosecute.

or other proceeding under the customs laws in respect of any
offence or penalty.

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CUSTOMS

247. In all proceedings under the -customs laws the same costs.
rules as to costs shall be observed as in proceedings between
private persons.

248.-(1) No claim or appearance shall be entered to any claims10
information filed or exhibited for the forfeiture of any animal, ~ ~ i ~ q ~ d s
carriage, aircraft, ship or goods seized for any cause of nameof.

a forfeiture in any court unless such claim or appearance be made by or in the real name of the owner thereof, describing
his place of residence and occupation; and if such claimant
shall reside in the Island, oath shall be made by him before
the court before which such information shall be exhibited, that
the said animal, carriage, aircraft, ship or goods were his
property at the time of seizure; but if such person shall reside
outside of the Island, then oath shall be made by the attorney
by whom such claim or appearance shall be entered that
he has full authority from such claimant to make or enter
the same, and that to the best of his knowledge and belief
the same were at the time of seizure, the bonafide property of
the claimant; and on failure of making such proof of owner-
ship such animal, carriage, aircraft, ship or goods shall be
condemned, as if no claim or appearance had been made; and if
such animal, carriage, aircraft, ship or goods shall at
the time of the seizure thereof be the bona fide property of
any number of owners exceeding five, it shall not be necessary
for more than two of them to enter such claim or appearance
on the part of themselves and their co-owners, or to make
such oath as aforesaid; and if any such animal, carriage,
aircraft, ship or goods shall at the time of seizure be the property
of a company, such claim and appearance may be entered and .. oath made by the secretary or a director of such company.

(2) For the purpose of this section a company means
a limited company registered in the Island under the provisions
of the Companies Act, but does not include any company or
association of persons calling themselves a company not so
registered.

IThc inclusion of this page is authorizcd by I..N. 123/20111

116 CUSTOMS

Certificate 249. In case any information or suit shall be commenced
Ofprobable or brought to trial on account of the seizure of any animal,
cause of
seizure. carriage, aircraft, ship or goods, or pursuant to any act done by

any officer in the execution or intended execution of his duty
under the customs laws, and such information or suit be dis-
missed, and it shall appear to the court before whom the same
shall have been tried that there was probable cause for such
seizure or act the court shall certify on the record that there was
such probable cause, and in such case the person who made such
seizure or performed such act shall not be liable to any action,
indictment or other suit or prosecution on account of such
seizure or act; and a copy of such certificate, verified by the
signature of the officer of the court, shall at the request of the
officer concerned be given to him, and the same shall for all
purposes be sufficient evidence of such certificate; and in case
any action, indictment or other suit or prosecution shall be
commenced and brought to trial against any person on account
of any seizure or act as aforesaid (whether any information be
brought to trial in respect of the same or not, or, having been
brought to trial, the court shall not have certified that there was a
probable cause for such seizure or act), wherein a verdict shall
be given against the defendant, if the court shall be satisfied that
there was probable cause for such seizure or act, then the
plaintiff shall recover any things seized or the value thereof
without costs of suit, but no conviction shall be recorded against
the defendant.

PART XI . Proofs in Proceedings
Onus of
proof on

250.-(1) In any prosecution under the customs laws, the
defendant in proof that the proper duties have been paid in respect of any
certain
cases.

goods, or that the same have been lawfully imported or
exported, or lawfully put into or out of any aircraft or ship, or
lawfully transferred from one aircraft or ship to another aircraft
or ship shall lie on the defendant.

1211985 ' (2) The averment that the Commissioner has elected that
S C ~ . any particular penalty should be sued for or recovered, or that

any goods thrown overboard, staved or destroyed were thrown
overboard, staved or destroyed to prevent seizure, or that any
person is an officer, or that any person was employed for the

[The inclusion of this page is authorized by I,.N. 123120111

prevention of smuggling, or that the offence was committed, or
that any act was done within the limits of any port, or in the
waters of the Island, or over the Island, or where the offence is
committed in any port or place in the Island, the naming of such
port or place in any information or proceedings, shall be deemed
sufficient, unless the defendant in any such case shall prove the
contrary.

251. If upon any trial a question shall arise whether any Evidenceof
person is an officer, his own evidence thereof shall be deemed Ofice".
sufficient, and every such officer shall be deemed a competent
witness upon the trial. of any suit or information on account of
any seizure or penalty, notwithstanding such officer may be
entitled to any reward upon the conviction of the party charged
in such suit or information.

252.-41) In all cases where any penalty the amount of which valuation
of goods for is to be determined by the value of any goods is sued for under

the customs laws, such values shall, as regards proceedings in
any court, be estimated and taken according to the price for 3nOOl
which goods that are of the same class or kind as the goods in S. II.

respect of which the penalty is being sued for were sold in the
Island in the open market at or about the time of the commission
of the offence giving rise to those proceedings.

(2) A certificate under the hand of the Commissioner 3511997
of the value of such goods and the import duties payable on such S. 2.
goods shall be accepted by the Court as prima facie evidence of
the value thereof and of the duties payable thereon.

253. In case any book or document required by the customs Copiesof
laws be required to be used as evidence in any court as to the ~ ~ ~ ~ - t s
transactions to which it refers, copies thereof certified by an
officer shall be admissible for that purpose without production
of the original; and certificates and copies of official documents
purporting to be certified under the hand and seal or stamp of
office of any of the principal officers of Customs and Excise in
the United Kingdom, or of any Comptroller of revenue in any
Commonwealth country, or of any Jamaican or British Consul or
Vice-Consul in a foreign country shall be received as prima
facie evidence.

[The inclusion of this page is authorized by I..N. 123l2Olll

CUSTOMS

Admissibility
of certain
documents.
16/2009
S.2.

Proof of
order o f
Govern-
ment.

Certificate o f
condern-
nation.

Effect o f Air
Navigation
Orders-in-
Council.

253A.-(1) Subsection (2) applies where the prosecution
establishes, to the satisfaction of the Court, that-

(a) facts are contained in any book, document, computer
equipment or electronic recording device found in
the possession of a defendant or on any premises
owned or occupied by the defendant;

(b) the owner of the book, maker of the document or a
person who entered the information in the book,
document, computer equipment or electronic record-
ing device is unable or unwilling to appear before

0
the Court in order to prove the contents thereof; and

(c) the facts are within the knowledge of the defendant
or were within his means to know.
(2) Notwithstanding any provision of law to the

contrary, the evidential burden shall lie on the defendant to
disprove any fact to which subsection ( I ) relates in any case in
which direct oral evidence would have been admissible.

254. If upon the trial of any issue touching any seizure,
penalty or forfeiture, or other proceedings under the customs
laws or incident thereto, it may be necessary to give proof of any
order issued by the Government, or any person in the employ-
ment of the Government, the order, or any letter or instructions
referring thereto, shall be admitted and taken as sufficient
evidence of such order, if any such document purports to be
signed by any such functionary, or shall appear to have been
officially printed or issued unless the contrary be proved.

255. Condemnation by any court under the customs laws may
be proved in any court, or before any competent tribunal, by
the production of a certificate of such condemnation purporting
to be signed by the officer of such court.

PART XII. Miscellaneous and Repeal
256. Where in any Order-in-Council made applicable to the

Island in accordance with the provisions of the United Kingdom
Air Navigation Acts, 1920 and 1936, or any amending Act, or in
any regulations made under any such Order-in-Council, any
provision shall be made contrary to the customs laws, such
provision shall have effect to the exclusion of the corresponding
provision contained in the said laws.

[The inclusion of this page is authorized by L.N. 123/20111

CUSTOMS 119

Regulations. 257. The Minister may make regulations for the better carry- ,1199,
ing out of the provisions of the customs laws and for the S . 3 .
prevention of frauds on the revenue and may in such regulations
prescribe fees, rents or charges to be paid in respect of any
matter therein referre to; and all such regulations shall be
published in the Gazett . I Minister nray 257A. The Ministe may, by order subject to affirmative amend resolution of the Hous s of Representatives, amend or vary any E:,"::,"; penalty or fine under t is Act.

I
1412004
Sch.

258. Subject to the provisions of this Act and any regulations Forms.
1211985 made thereunder, the Commissioner may from time to time sch,

prescribe forms required to be used for the purposes of the
customs laws and any such forms so prescribed, shall be
published in the Gazette one month before such forms shall be
required to be used.
259. The Commissioner may permit the entry, unloading, F m e -

tlonary power
removal and loading of goods, and the report and clearance of t0commis-
aircraft and ships in such form and manner as he may direct to :pz;p
meet the exigencies of any case to which the customs laws may circumstances.
not be conveniently applicable. 1211985

Sch.

260. With respect to the laws now repealed the following Provisions
relating to provisions shall apply- repeals.

(a) all offices, appointments, proclamations, rules, regu-
lations, by-laws, orders, warrants, seals, certificates,
books, records, instruments, documents, proceedings,
and generally all acts of authority which originated
under any of the said laws or any law thereby repealed
and are subsisting or in force on the commencement of
this Act, shall enure for the purposes of this Act as
fully and effectually as if they had originated under the
provisions of this Act, and accordingly shall, where
necessary, be deemed to have so originated;

(b) where under any repealed law any act, matter or thing
is authorized to be done such act, matter or thing may
be done under this Act unless the same is inconsistent
with the express provisions of this Act;

[The inclusion of this vaae is authorized by L.N. 111120051

Interpreta-
tion. 1 1)

CUSTOMS

where in any enactment, or in any proclamation, rule,
regulation, by-law, order, form or document
whatsoever made under any enactment now repealed,
reference is made to any former Customs
Consolidation Law, or to the Customs Consolidation
Law, 1877 (Law 18 of 1877) or any enactment
amending that Law, or any customs law such reference
shall be read and shall operate as if it had been made
to this Act or the provisions of this Act corresponding
thereto.

SCHEDULE (Section 19)

In this Schedule-

"customs value of imported goods" means the value of goods for the
purposes of levying ad valorem duties of customs on imported
goods;

"goods of the same class or kind means goods which fall within a
group or range of goods produced by a particular industry or
industry sector and includes identical or similar goods;

"identical goods" means, subject to sub-paragraph (2), goods that the
proper officer is satisfied-

(a) are produced in the same country at or about the same time
as the goods being valued; and

(b) are the same in all respects as the goods being valued,
notwithstanding minor differences in appearance;

"members of the same family", as respects any person, means-

(a) the person's-
(i) husband or wife;

(ii) child, adopted child, step-child, grandchild or
any other child wholly or mainly maintained by
that person;

(iii) brother or sister;
(iv) uncle or aunt;
(v) nephew or niece;
(vi) mother, father or adoptive parents;
(vii) stepmother or stepfather; and
(viii) lineal ancestor or descendant; and

(b) any person who is related by marriage to a person referred
to in paragraph (a);

[The inclusion of this page is authorized by L.N. 111/2005]

CUSTOMS

"produced" includes grown, manufactured and mined;

*'seller" means a person who has the legal or beneficial interest in the
goods at the time that the contract of sale is concluded and to
whom the proceeds of sale will ultimately be paid. exclusive of
any commission or fee:

"similar goods" means, subject to sub-paragraph (3), goods that the
proper officer is satisfied-

(a) are produced at or about the same time in the same
country as the goods being valued; and

(b ) although not alike in all respects to the goods being
valued, have like characteristics and like component
materials which enable them to perform the same
functions and to be commercially interchangeable.

(2) References in sub-paragraph (1) to "identical goods" and
"similar goods" respectively, do not include references to goods which
incorporate or reflect engineering development, artwork, design work and
plans and sketches for which no adjustment has been made under paragraph 8
(1) (b) (iv) on the ground that such engineering, development, artwork,
design work and plans and sketches were undertaken in the Island.

(3) In determining whether or not goods are similar, the quality of
the goods, their reputation and any registered trade mark in respect of those
goods or a class of goods to which they belong are among the factors that
may be taken into account.

(4) For the purpose of this Schedule-

(a) a buyer and a seller of imported goods shall be deemed to be
related only if-

(i) they are officers or directors of one another's
business;

(ii) they are legally recognued partners in business;
(iii) they are employer and employee;
(iv) any person directly or indirectly owns, controls or

holds five per cent or more of the voting shares of
both of them;

(v) one of them directly or indirectly controls the
other,

(vi) both of them are directly or indirectly controlled
by a third person;

- -~

[The inclusion o f this page is authorized by L.N. 88/2003]

CUSTOMS

(vii) together they control, directly or indirectly, a third
person; or

(viii) they are members of the same family;

one person shall be deemed to control another when the former is
legally or operationally in a position to exercise restraint or
direction over the latter,

persons who are associated with one another in that one is the
sole agent, sole distributor or sole concessionaire, however
described, of the other shall be deemed to be related only if they
fall within the criteria specified in sub-paragraph (a);

an event shall be deemed to occur about the same time as another
event if the first event occurs on the same dav as the other event
or within the forty-five days immediaiely preceding or
immediately following the day on which the other event occurs.

Customs
value,

2.-(1) Where the-conditions +ed in paragraph 3 are fullilled, the
seauential customs value of imported goods shall be determined under that paragraph
apP~ication
and the
fallback
method

(2) A declaration of customs value of imported goods shall be made
by the importer and shall be supported by documentary evidence consisting
of objective and quantifiable data that establishes the accuracy of that
declmtion

(3) Subject to sub-paragraph (4), where the customs value of
imported goods cannot be determined under paragraph 3, it shall be
determined by proceeding sequentially through paragraphs 4 to 7, to the first
such paragraph under which the customs value can be determined; but the
order of application of paragraph 6 and 7 shall be reversed if the importer so
requests and the Commissioner agrees.

(4) Except as provided in sub-paragraph (3), the provisions of the
next paragraph in the sequence established by that sub-paragraph shall be
applied only where the customs value of imported goods cannot be
determined under a particular paragraph

(5 ) Where the customs value of imported goods cannot be
determined under paragraphs 3 to 7, then, it shall-

(a) be determined using such means as are reasonable having regard
to the principles and general provisions of this Schedule; and

(6) be based, as far as practicable, on previously determined customs
values.

jThe inclusion of this page is authorized by L.N. 88/2003]

CUSTOMS

(6 ) No customs value of imported goods shall be determined under
sub-paragraph (5) on the basis of-

the selling price in the Island of goods produced therein;

a system which provides for the acceptance for customs purposes
of the higher of two alternative values;

the price of goods on the domestic market of the courrtry of
exportation;

the cost of production, other than computed values which have
been determined for identical or similar goods in accordance with
paragraph 7;

the price of the goods for export to a country other than Jamaica;

minimum customs values; or

arbitrary or fictitious values.
3.-41) Subject to paragraphs 2 and 8, the customs value of imported

goods determined under this paragraph shall be the transaction value, that is "'Iue.
to say, the price actually paid or payable for the goods when sold for export
to the Island in the circumstances referred to in sub-paragraph (2) and
adjusted in accordance with paragraph 8 or, where appropriate, paragraph 9.

(2) The circumstances referred to in sub-paragraph (I) are that-

(a) there are no restrictions as to the disposition or use of the goods
by the buyer other than restrictions which-

(i) are imposed or required under any law;
(ii) limit the geographical area in which the goods may

be resold; or
(iii) do not substantially affect the value of the goods;

(6) the sale or price of the goods is not subject to any condition or
consideration for which a value cannot be determined with
respect to the goods being valued;

(c) no part of the proceeds of any subsequent resale, disposal or use
of the goods by the buyer will accrue directly or indirectly to the
seller, unless an appropriate adjustment can be made in
accordance with paragraph 8; and

(4 the buyer and the seller are not related or, where they are related,
the transaction value is acceptable for customs purposes under
sub-paragraph (3).

[The ~nclus~on of tlm page is autltor~zed by L.N 8812003)

CUSTOMS

(3) In determining whether the transaction value is acceptable for
the purposes of sub-paragraph (I), in circumstances where the buyer and
seller are related, the Commissioner shall-

(a) take account of the circumstances of the sale; and
(b) accept the transaction value stated. unless, on the basis of

information provided by the importer or otherwise. he considers
that there are grounds for believing that the relationship
influenced the price.

(4) The Commissioner shall inform the importer in writing of the
grounds referred to in sub-paragraph (3) and give him a reasonable
opportunity to be heard.

(5) In a sale between related persons, the transaction value shall be
accepted and the goods valued in accordance with sub-paragraph (1) if,
subject to subparagraph (6), the importer demonstrates that such value
closely approximates to one of the following values occurring at or about the
same time--

(a) the transaction value in sales of identical or similat goods for
e.uport to the Island between buyers and sellers who are not
related in any particular case:

(b) the customs value of identical or similar goods, as determined
under pmgraph 6:

*(c) the customs value of identical or similar goods, as determined
under paragraph 7.

(6) In applying any of the provisions of sub-paragraph (5) account
shall be taken of-

(a) demonstrated differences in commercial levels and quantity
levels:

(h) the matters specified in paragraph 8: and
(c) costs incurred by the seller in sales in which he and the buyer are

not related that are not incurred by the seller in sales in which he
and the buyer are related.

*(7) For the purpose of subparagraph (1): the price actually paid or
payablc is. subject to sub-paragraphs (8) and (9): the total payment made. or
to be made, for the imported goods by the buyer to, or for the benefit of, the
seller.

(8) The payment referred to in sub-paragraph (7) may be made
either directly or indirectly without necessarily taking the form of a transfer
of money and shall i n c l u d e

*Detamination of value suspended w.e.f 3.6.2002 to
10.3.2004 - L.N. 28/2002 refers.

CUSTOMS

Detennina-
tion of
customs
value on
basis of
transaction
value of
identical
goods sold
for export.

(a) all payment that as a condition of sale of the imported goods. are
made or to be made by the buyer to the seller or by the buyer to a
third party to satisfv an obligation of the seller: and

(b) any settlement by the buyer, whether in whole or in part, of a debt
owed by the seller.

(9) Except to the extent allowed under paragraph 8-

(a) any activities (includmg the marketing of imported goods)
undertaken by a buyer on his own account shall not be regarded
for the purpose of this paragraph as an indlrect payment to the
seller. whether or not such activities are of benefit to the seller or
were undertaken by the buyer pursuant to an agreement with the
seller: and

(6) the cost of any such activity shall not be added to the price
actually paid or payable in determining the customs value of the
imported goods.

(10) The following charges or costs shall not be taken into account
in determining the customs value of imported goods if such charges or costs
may be distinguish from the price actually paid or payable for those g o o d s

(a) charges for construction, erection, assembly, maintenance or
technical assistance; undertaken after importation of goods such
as industrial plant. machinery or equipment;

(b) the cost of transportation after importation;
(c) customs duties and other taxes payable in the Island by reason of

the importation or sale of the goods.

4.-41) Subject to paragraph 2 and sub-paragraph (2), the customs value
of imported goods determined under this paragraph shall be the transaction
value of identical goods sold for export to the Island at or about the same
time as the goods being valued.

(2) The transaction value to be applied under sub-paragraph (1) is
the transaction value of-

(a) identical goods in a sale at the same commercial level and in
substantially the same quantity as the goods being valued; or

(b) in the absence of such a sale, identical goods sold at a different
commercial level or in different quantities, or both, with such
adjustments as are reasonable and necessary (whether resulting in
an increase or a decrease in value) having regard to the
differences attributable to commercial level or quantity, or to
both.

[The inclusion of this page is authorized by L.N. 88120031

CUSTOMS

Determina-
tion of
customs
value on
basis of
transaction
value of
similar

sold for
export.

(3) Where the costs and charges referred to in paragraph 8 (1) (e)
are included in the transaction value, an adjustment shall be made to take
account of dfferences in those costs and charges between the imported goods
and the identical goods in question where those differences are attributable to
differences in distances and modes of transportation.

(4) The following principles shall apply under h s paragraph-
(a) if more than one transaction value of identical goods are found.

the lowest such value shall be used to determine the customs
value of the imported goods;

(b) a transaction value for goods produced by a different person
shall be taken into account only when no transaction value can
be found under sub-paragraph (1) for identical goods produced
by the same person as the goods being valued;

(c) a condition for adjustment because of different commercial
levels or different quantities shall be that the adjustment shall be
made only on the basis of evidence clearly establishing the
reasonableness and accuracy of the adjustment.

(5) In this paragraph "the transaction value of identical imported
goods" means a customs value previously determined under paragraph 3.
adjusted as provided in sub-paragraphs (2) and (3) of this paragraph.

5.+1) Subject to paragraph 2 and sub-paragraph (2). the customs value
of imported goods determined under this paragraph shall be the transaction
value of similar goods sold for export to the Island and exported at or about
the same time as the goods being valued.

(2) The transaction value to be applied under sub-paragraph (1) is the
transaction value of-

(a) similar goods in a sale at the same commercial level and in
substantially the same quantity as the goods being valued; or

(6) in the absence of such a sale, similar goods sold at a different
commercial level or in different quantities, or both, with such
adjustments as are reasonable and necessary (whether resulting in
an increase or a decrease in value) having regard to the cfifference
attributable to commercial level or quantity, or to both.

(3) Where the costs and charges referred to in paragraph 8 (1) (e) are
included in the transaction value, an adjustment shall be made to take account
of differences in those costs and charges between the imported goods and the
identical goods in question where those differences are attributable to
differences in distances and modes of transportation.

(4) The following principles shall apply under this paragraph-

[The inclus~n~i ofthis page i s aull~orized by L N. 88/2003]

CUSTOMS

(a) if more than one transaction value of similar goods are found. the
lowest such value shall be used to determine the customs value of
the imported goods:

(b) a transaction value for goods produced b?- a Merent person shall
be taken into account only when no transaction value can be found
under sub-paragraph (1) for similar goods produced by the same
person as the goods being valued;

(c) a condtion for adjustment because of lfferent commercial levels
or different quantities shall be that the adjustment shall be made
only on the basis of evidence clearly establishmg the
reasonableness and accuracy of the adjustment.

( 5 ) In this paragraph "the transaction value of sinular imported
goods" means a customs value previously determined under paragraph 3.
adjusted as provided in sub-paragraphs (2) and (3) of this pamgraph.

6 . 1 ) Subject to paragraph 2. where the imported goods or identical or
s i d a r imported goods are sold in the Island in the same conQtion in which
they are imported, the customs value of those goods shall be determined in
accordance with sub-paragraph (2).

(2) The customs value shall be based on the unit price at which the
imported goods or identical or similar imported goods are sold in the greatest
aggregate quantity. to persons who are not related to the seller at or about the
time of the importation of the goods being valued. subject to deductions for
the following-

(a) subject to sub-paragraph (10). the commission usually paid or
agreed to be paid or the additions usually made for profit and
general expenses (including the direct and induect costs of
marketing the goods in question) in connection with sales in the
Island of imported goods of the same class or kind;

(b) the usual costs of transportation and insurance and other
associated costs normally incurred within the Island; and

(c) the customs duties and other duties or taxes payable in the Island
by reason of the importation or sale of the goods.

(3) If neither the imported goods nor identical or similar imported
goods are sold at or about the time of importation of the goods being valued,
then, if the importer so requests, the customs value of the imported goods
shall be based on the unit price at which the imported goods or identical or
similar imported goods are sold in the Island in the same condition in which
they were imported and at the earliest date after their importation, being a
date not later than ninety days after the date of such importation, subject to
the deductions specified in sub-paragraph (1).

Value based
on unit
price of
greatest
aggregate
quantih
(the d&c-
tive
method).

[Tlie inclusion of this page is authorized by L.N. 88/2003]

CUSTOMS

(4) Subject to sub-paragraph (5). if neither the imported goods nor
identical or similar imported goods are sold in the Island in the condition in
which they were imported. then the Commissioner may determine that the
value of the goods shall be based on the unit price at which the imported
goods, after further processing, are sold in the greatest aggregate quantity to
persons in the Island who are not related to the seller.

(5) In detennining value under sub-paragraph (4). deductions shall be
made in respect of-

(a) the value added by such further processing, based on quantifiable
data and calculated on the bases of usual formulae and methods
and practices of the industry concerned; and

(6) the matters specified in sub-paragraph (2) (a). (6) arad (c).

(6) Subject to sub-paragraph (7). the unit price at which imported
goods or identical or similar imported goods are sold in the greatest aggregate
quantity is the price at which the greatest number of units of the goods is sold
in sales made to persons who are not related to the seller, being sales
occurring at the first commercial level after the importation at which the sales
take place.

(7) In determining the unit price for the purposes of this paragraph,
no account shall be taken of any sale in the Island to a person who supplies
any goods or services specified in paragraph 8 (1) (b). directly or indirectly,
free of charge or at a reduced cost. for use in connection with the production
and sale for export of the imported goods.

(8) Subject to sub-paragraph (9). the amount allowable under sub-
paragraph (2) (a) as a deduction for profit and general expenses shall be taken
as a whole and shall be determined on the basis of figures and other
information supplied by or on behalf of the importer.

(9) Where it appears to the proper officer that the figures or other
information so supplied are not consistent with verifiable figures and
information pertaining to sales of imported goods of the same class or kind
the proper officer may determine the amount allowable on the basis of figures
and information other than those supplied.

(10) In detennining for the purposes of sub-paragraph (2) (a) the
commissions or the additions usually made for profit and general expenses.
the question whether imported goods are of the same class or kind shall be
decided on the facts of each particular case, having regard to all the
circumstances. and taking into account. where possible, informatior!
pertaining to the sale of the narrowest group or range of imported goods of
the same class or kind.

1-l'l~c I I I C ~ I I ~ I O I I of 1111s pngc IS mll~onzed by LN. 8813003j

CUSTOMS

(1 1) A reference to goods of the same class or kind includes a
reference to goods imported from the same country as the goods being valued
and to goods imported from other countries.

( 12) For the purposes of sub-paragraph (3), "the earliest date" means
the date by which sales of the goods or of identical or similar imported goods
are made in sufficient quantity to establish the unit price.

7.---(I) Subject to paragraph 2 and this paragraph the customs value of Determina-
imported goods shall be determined under this paragraph on a computed tionof
value consisting of the sum of- value based

on com-

(a) the cost or value of the materials and processing used to p d u c e
the imported goods;

(6) an amount for profit and general expenses equivalent to the
amount usually reflected in sales of goods that are of the same
class or kind as the goods being valued and that are made by
producers in the country of exportation for export to the Island;
and

(c) the total of all costs and charges referred to in paragraph 8 (1) (e).

(2) The cost referred to in sub-paragraph (1) (a) shall include-

(a) the costs referred to in paragraph 8 (1) (a) (ii) and (iii);

(b) the value, duly apportioned, of such goods or services referred to
in paragraph 8 (1) (6) as have been supplied, directly or indirectly,
by the buyer for use in connection with the production of the
imported goods;

(c) the value of such goods and services r e f e d to in paragraph 8 (1)
(b) (iv) as are undertaken in the Island, to the extent only that they
are charged to the producer,

and no cost or value as aforesaid shall be counted more than once in
determining the computed value of imported goods.

(3) The cost or value referred to in sub-paragraph (I) (a) shall be
determined on the basis of such commercial accounts supplied by or on
behalf of the producer as relate to the production of the goods being valued
and as are consistent with the generally accepted a c c o ~ principles
applied in the country in which the -goods are produced.

(4) For the purposes of sub-paragraph (1) (b+

[The ~ncluslon of this page is authorized by L.N. 88/2003]

CUSTOMS

Certain
charges to
be included
in customs
value.

(a) the amount for profit and general expenses shall. subject to sub-
paragraph (6). be taken as a whole and shall be determined on the
basis of figures or other infonnation supplied by or on behalf of
the producer;

( h ) where it appears to the proper officer that the figures or other
information so supplied are not consistent with the figures or other
information usually attributable to sales of goods that-

(i) are of the same class or kind as the goods being valued:
and

(ii) are made by producers in the country of exportation for
export to the Island

the proper officer may deternline the amount for profit and general
expenses on the basis of figures and information other than those
supplied by or on behalf of the producer of the goods.

(c) the question whether goods are of the same class or kind as other
goods shall be decided on the facts of each particular case. having
regard to all the circumstances and taking into account. where
possible, information pertaining to the sales for export to the
Island of the narrowest group or range of goods of the same class
or kind as the goods being valued;

(d) a reference to-

(i) "general expenses" is a reference to the direct and
indirect costs of producing and selling the goods for
export, being costs not included under sub-paragraph
( 1) (a); and

(ii) "goods of the same class or kind" means goods
imported from the s h e country as the goods being
valued.

8.-(1) In determining the customs valuc under paragraph 3, there shall bc
added to the price actually paid or payable for the imported goods-

(a) the following costs, to the extent that they are incurred by the
buyer but are not included in the price actually paid or payable for
the goods-

(i) commission and brokerage, except buying commission:

(ii) the costs of containers which, for customs purposes. are
treated as one with the goods in question;

(iii) the cost of packing, whether for labour or materials;

CUSTOMS

the value. apportioned as appropriate. of the following goods and
senices where t h e are supplied. duectly or induectly. by the
buyer free of charge or at a reduced cost for use in connection
with the production and sale for export of the imported goods, to
the exqent that such value has not been included in the price
actually paid or payable that is to say-

(i) materials. components. parts and similar items
incorporated in the imported goods;

(ii) tools. dles. moulds and similar items used in the
production of the imported goods;

(iii) materials consumed in the production of the imported
goods;

(iv) engineering. development, artwork and design work. as
well as such plans or sketches as are done outside of the
Island and are necessary for the production of the
imported goods;

royalties and licence fees, including payents in respect of
patents, trademarks and copyright, related to the goods being
valued payable by the buyer, either directly or indirectly, as a
condition of sale of the goods being valued, to the extent that
such royalties and fees are not included in the price actually paid
or payable;

the value of any part of the proceeds of any subsequent resale.
disposal or use of the imported goods that accrues, directly or
indirectly, to the seller;

subject to any reduction of freight charges by the Commissioner
in accordance with section 19 (7), the following costs and
charges-

(i) the cost of transportation of the imported goods to the
port or place of importation;

(ii) the loading, unloading and handhg charges associated
with the transportation of the imported goods to the port
or place of importation; and

(iii) the cost of insurance.
In determining the customs value of imported goods-

no additions shall be made to the price actually paid or payable
for those goods, except as provided in this paragraph; and

[The ~nclus~on f this page is authorized by L.N. 88120031

CUSTOMS

(b) additions to the price actual1~- paid or payable shall be made under
this paragraph only on the basis of objective and quantrfiable
data: and

(c ) the transaction value of the goods shall not be determined under
paragraph 3 in the absence of such data.

( 3 ) Notwithstanding sub-paragraph (1) (c)-

(a) in determining the customs value of imported goods. charges for
the right to reproduce the goods in the Island shall not be added to
the price actually paid or payable for those goods:

(b) payments made by the buyer for the right to distribute or resell
those goods sllall not be added to the price actually paid or
payable for the goods if such payments are not a condition of the
sale for export of those goods to the Island.

"buying commission" means fees paid by an importer to lus buying
agent for the service of representing him abroad in the purchase of
the goods being valued.

"buying agent" means a person who acts for a buyer of goods for
reward or hire.

Interest 9.--( 1) Charges for interest under a financing arrangement entered into by
charges the buyer and related to the purchase of imported goods shall not be included
to k in the customs value determined under paragraph 3. if the requirements in
excluded. sub-paragraph (2) are satisfied.

(2) The requirements referred to in sub-paragraph (1) are as
follows-

(a) the charges are distinguished from the price actually paid or
payable for the goods;

(b) the financing amngement is in writing;

(c) where required by the Commissioner, the buyer can demonstrate
that-

(i) such goods are actually sold at the price declared as the
price actually paid or payable; and

(ii) the claimed rate of interest does not exceed the level for
such tr;insactions prevailing in the country where, and
at the time when, the finance was provided.

[The incl~~sion of this page is authorized by L.N. 88/2003]

CUSTOMS

(3) The provisions of sub-paragraphs (1) and (2) shall apply-

(a) whether the finance is provided by the seller, a bank or another
person; and

( 6 ) with such modifications as may be necessary in relation to any
case where value is determined under a method other than the
transaction value.

s ue 10.-(1) Where the value of the data or instructions recorded on any
f~ a carrier medium for data processing equipment is distmgukhed or
Processing distinguishable from the cost or value of the medium itself, then, in
equipment. determining the transaction value of the carrier medium, no account shall be

taken of the value of the recorded data or instructions.

(2) For the purposes of this paragraph-

"carrier medium" shall not include integrated circuits, semiconductors
and similar devices or articles incorporating such circuits or
devices;

"data or instructions" shall not include sound cinematic or video
recordings.

[The incl~~sio~i f this page is authorized by L.N. 88/2003]