Customs Act 2014

Link to law: http://www.palemene.ws/new/wp-content/uploads/01.Acts/Acts%202014/Customs-Act-2014-Eng.pdf

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now
rangement of Provisions

PART 1
PRELIMINARY

1. Short title and commencement 2. Interpretation 3. Application

PART 2
ADMINISTRATION

4. Samoa Customs Service 5. Authorised persons 6. Delegation by the Comptroller 7. Identity cards 8. Customs flag 9. Seal of Customs

PART 3
CUSTOMS PLACES AND
CUSTOMS CONTROLLED
AREAS

Division 1 - Customs places

10. Customs places

Division 2 - Customs
controlled areas

11. Customs controlled areas
12. Power to grant licence

13. Application for licence
14. Variation or revocation of
conditions
15. Revocation or suspension of
licence
16. Surrender of licence
17. Closing of Customs controlled
area
18. Liabilities not affected by
ceasing to act as licensee
19. Customs facilities in Customs
controlled areas
20. Storage charges

PART 4
ARRIVAL AND DEPARTURE
OF GOODS, PERSONS AND
CRAFT

Division 1 - Goods and crafts

21. Goods subject to control of
Customs
22. Advice of arrival, etc.
23. Requirement to answer
questions
24. Bringing-to of ship
25. Craft to arrive at nominated
Customs place



2 Customs 2014, No. 20
26. Craft arriving at place other
than nominated Customs place
27. Inward report

Division 2 - Arrival of persons

28. Persons arriving in Samoa to
report to Customs officer or
Police station
29. Disembarkation
30. Baggage to be presented

Division 3 - Departure of persons

31. Persons departing from Samoa
to depart from Customs place
32. Embarkation
33. Outgoing baggage to be
presented

Division 4 - Further requirements
relating to persons arriving in or
departing from Samoa

34. Use of electronic
communication devices
prohibited in certain place
35. Completion of processing
under immigration and
quarantine laws
36. Cases requiring investigation
for public health or law
enforcement purposes

Division 5 - Departure of craft

37. Clearance of craft
38. Certificate of clearance
39. Boarding of outward craft

40. Production of certificate of
clearance
41. Departure to be from Customs
place only
42. Ministerial orders on stores for
craft

PART 5
CUSTOMS ACCESS TO
AND USE OF INFORMATION
ABOUT BORDER-CROSSING
GOODS, PERSONS AND
CRAFT

Division 1 - General

43. Definition
44. Purpose

Division 2 - Access to information

45. Persons to whom section 46 or
47 applies

Division 3 - Information to
which access must be given

46. Information about border-
crossing craft
47. Information about border-
crossing persons
48. Further provisions about
giving Customs access to
information under section 46
or 47

Division 4 - Use of information
to which access must be given

49. Controls on use by Customs of
information



2014, No. 20 Customs 3
50. Information about travel
within 28-day period
51. Information about other travel
may be searched for
information relating to
travellers within 28-day period
52. Search and viewing warrants
53. Search and viewing without
warrant in emergencies
54. Procedure if viewing of
information not authorised
55. Security of applications for
warrants
56. Information and disclosure in
section 55(7)

Division 5 - Other provisions

57. Disposal of information
collected by Customs
58. Protection of persons acting
under authority of this Part
59. Part does not limit other
access to or use of information

PART 6
ENTRY AND ACCOUNTING
FOR GOODS

Division 1 - Importation of goods

60. Entry of imported goods
61. Provisional entries
62. Delivery of goods on
provisional entry
63. Ministerial orders on entry of
imported goods
64. Production of invoice and
declaration
65. Ministerial orders on fees and
charges on importation of
goods
66. Imported goods to be dealt on
making of entry
67. Cancellation and amendments
of entries
68. Unloading goods 69. Craft imported other than as
cargo
70. Samples or illustrations

Division 2 - Transportation of
goods within Samoa

71. Transportation of imported
goods
72. Removal of goods from
Customs controlled area
73. Temporary removal of goods
from Customs controlled area

Division 3 - Exportation of goods

74. Entry of goods for export
75. Ministerial orders on entry of
goods for export
76. Samoa certificates of origin
for goods for export to party to
free trade agreement
77. Bodies authorised to issue
Samoa certificates of origin
78. Ministerial orders on Samoa
certificates of origin and
certification bodies
79. Goods for export to be dealt
on making of entry
80. Goods for export not to be
landed
81. Time of exportation



4 Customs 2014, No. 20
Division 4 - Customs seals

82. Customs seal may be applied to goods for export
83. Warning notices for packages to which seal applied

Division 5 - Customs approved
secure exports schemes

84. Comptroller may approve secure exports scheme
85. Purpose of secure exports scheme
86. Matters to be specified in secure exports scheme
87. Matters to be acknowledged in secure exports scheme
88. Goods to be exported under Customs approved secure
exports scheme may be
exported under drawback
89. Use of Customs seals in relation to goods to be
exported under Customs-
approved secure exports
schemes
90. Exporters may be involved in exportation of goods outside
Customs approved secure
exports scheme

PART 7
PROHIBITED IMPORTS AND
PROHIBITED EXPORTS

91. Prohibited imports 92. Prohibited exports 93. Production of licence or
permit for goods



PART 8
DUTIES

Division 1 - Valuation of goods

94. Importer to specify Customs value on entry
95. Amendment of valuation assessment
96. Currency and exchange rate 97. State’s right of compulsory
acquisition

Division 2 - Origin and
preferential tariff provisions

98. Origin of fish or other produce of the sea
99. Ministerial orders for determining country of
produce or manufacture
100. Conditions precedent to entry of goods at
preferential rates of duty
101. Unsubstantiated preference claims

PART 9
ASSESSMENT, REFUNDS
AND DRAWBACKS
OF DUTY

Division 1 - Assessment
and recovery

102. Duty on imported goods a State debt
103. Power of Minister to suspend, remit, refund or
create exemptions from
excise duties, etc.



2014, No. 20 Customs 5
104. Additional duty imposed 105. Assessment of duty 106. Amendment of assessment 107. Due date for payment of
duty
108. Assessment presumed to be correct
109. Obligation to pay duty not suspended by appeal
110. Limitation of time for amendment of assessment
111. Keeping business records 112. Giving Customs access to
business records
113. Meaning of “related” 114. Duty a charge on goods 115. Application of section 116 116. Ranking of duty 117. Release of goods subject to
duty
118. Liability for duty on goods wrongfully removed or
missing
119. Liability of owners of craft for duty on goods
unlawfully landed
120. Effect of payment of duty by one person on liability of
other persons
121. Incidence of altered duties 122. Assessment of duty in
particular cases
123. Re-importation of goods exported
124. Payment of duty by importer, exporter, or
licensee leaving Samoa

Division 2 - Refunds, remissions
and drawbacks of duty

125. Comptroller may refund
duty paid in error
126. Refunds of duty on goods
under tariff law

127. Other refunds and remissions of duty
128. Power to apply refunds towards payment of other
duties
129. Recovery of duty refunded in error
130. Goods temporarily imported 131. Drawbacks of duty on
certain goods

PART 10
CUSTOMS RULINGS

132. Application for Customs
ruling
133. Making of Customs ruling
134. Notice of Customs ruling
135. Effect of Customs ruling
136. Confirmation of basis of
Customs ruling
137. Amendment of Customs
ruling
138. Cessation of Customs ruling
139. Appeal from decision of
Comptroller
140. No liability where Customs
ruling relied on

PART 11
ADMINISTRATIVE
PENALTIES

141. Imposition of penalty
142. Obligation to pay penalty
not suspended by appeal
143. No penalty in certain cases

PART 12
CUSTOMS COMPUTERISED
ENTRY PROCESSING
SYSTEMS


6 Customs 2014, No. 20
144. Establishment of and access to Customs computerised
entry processing systems
145. Registered users 146. Unique user identifier 147. Use of unique user identifier 148. Conditions may be imposed
on registered users
149. Suspension or cancellation of registration of registered
user
150. Customs to keep records of transmission

PART 13
POWERS OF CUSTOMS
OFFICERS

151. Patrols and surveillance 152. Landing or mooring of
Customs craft
153. Boarding craft 154. Searching of craft 155. Securing goods on craft 156. Firing on ship 157. Detention of craft 158. Searching vehicles 159. Questioning persons about
goods and debt
160. Questioning persons about identity, address, etc.
161. Questioning employees of airlines, shipping
companies, etc.
162. Evidence of identity and entitlement to travel
163. Evidence of answers to questions under section 160
164. Detention of persons questioned about goods or
debt
165. Detention of person questioned under section
160
166. Detention of persons committing or about to
commit certain offences
167. Detention for public health or law enforcement
purposes
168. Persons to whom sections 169, 170(1), and 171 apply
169. Preliminary search of persons by use of aids
170. Searching of persons if reasonable cause to suspect
items hidden
171. Searching of persons for dangerous items
172. Seizure of items found 173. Access of Customs officers
to Customs controlled area
174. Examination of goods subject to control of
Customs
175. Examination of goods no longer subject to control of
Customs
176. Accounting for goods 177. Production of goods 178. Verification of entries 179. Securities for payment of
duty
180. New securities may be required
181. Written authority of agents 182. Audit or examination of
records
183. Requisition to produce documents
184. Further powers in relation to documents
185. Legal profession privilege 186. Documents in foreign
language
187. Comptroller may take possession of and retain
documents and records


2014, No. 20 Customs 7
188. Copying of documents obtained during search
189. Retention of documents and goods
190. Detention of goods suspected to be tainted
property
191. Return of cash necessary to satisfy essential human
needs
192. Further provisions about detention under section 190
193. Return of goods detained under section 190
194. Extension of 7-day period in section 193(1)(a)
195. Custody of certain goods detained under section 190
196. Search warrants 197. Entry and search under
warrant
198. Searching of persons for dangerous items when
executing search warrant
199. Detention of dangerous items
200. Search warrant to be produced
201. Duty to inform owner where things seized
202. Emergency warrants 203. Use of aids by Customs
officer
204. Conditions applying to entry of buildings
205. Arrest of suspected offenders
206. Protection of persons acting under authority
207. Seizure and detention of dangerous goods
208. Unlawful travel document 209. Seizure and detention of
goods suspected to be
certain risk goods or
evidence of commission of
certain offences

PART 14
OFFENCES AND PENALTIES

Division 1 - Offences
in relation to Customs

210. Threatening or resisting
Customs officer
211. Obstructing Customs officer
or interfering with Customs
property
212. False allegation or report to
Customs officer
213. Personation of a Customs
officer
214. Counterfeit seals or marks
215. Obligations of persons
arriving in or departing from
Samoa
216. Unauthorised presence in
certain Customs controlled
areas
217. Unauthorised access to or
improper use of Customs
computerised entry
processing system
218. Interference with Customs
computerised entry
processing system
219. Offences in relation to
security of, or unauthorised
use of, unique user
identifiers

Division 2 - Offences in relation to
Customs officers’ powers

220. Failure to answer questions
221. Failure to produce evidence
of identity, entitlement to
travel or other matters



8 Customs 2014, No. 20
222. Failure to produce or
account for goods
223. Failure to comply with
requisition
224. Failure or refusal to remain
at place
225. Use of area without licence
226. Failure to comply with
conditions of licence

Division 3 - Offences in relation to
arrival and departure of craft and
persons

227. Offences in relation to
arrival of craft
228. Offences in relation to
inward report
229. Offences in relation to
departure of craft
230. Offences in relation to
outward report
231. Failure to comply with
requirement to cease using
electronic communication
device
232. Defences

Division 4 - Other offences

233. Adapting craft for
smuggling
234. Interference with seals and
fastenings
235. Offences in relation to
Customs seals and
Customs-approved secure
exports schemes
236. Interference with cargo
237. Unloading goods without
authorisation
238. Offences in relation to
manufacture, movements,
and storage of goods
239. Interference with goods
240. Contravention of direction
of Comptroller under
section 114
241. Offences in relation to
entries
242. Offences in relation to
declarations and documents
243. Offences in relation to
records
244. Offences relating to failure
to give Customs access to
information
245. Offences relating to
disclosing whether required
to give Customs access to
information
246. Possession of incomplete
documents
247. Offences in relation to use
of goods
248. Provisions relating to
offences against sections
241 to 247
249. Offences in relation to
importation or exportation
of prohibited goods
250. Offences in relation to
exportation of goods
251. Defrauding the revenue of
Customs
252. Possession or custody of
uncustomed goods or
prohibited imports
253. Purchase, sale, exchange
etc., of uncustomed goods
or prohibited imports
254. Possession or control of
concealed goods
255. Offences in relation to
seized goods
256. Offences in relation to
certain detained goods
257. Offences in relation to
Customs Appeal Authority
258. Unauthorised disclosure of
information


2014, No. 20 Customs 9
259. Misconduct by officers of
Customs

Division 4 - Other provisions
relating to offences

260. Liability of officers of
corporations
261. Liability of principal and
agent
262. Attempts
263. Laying of information
264. Court may order payment of
money in respect of duty
265. Power of Comptroller to
compound offences

PART 15
FORFEITURE AND SEIZURE

Division 1 - Forfeiture

266. Application
267. Goods forfeited
268. Procedure for seizure
269. Notice of seizure
270. Forfeiture to relate back
271. Delivery of goods seized on
deposit of value
272. Sale of certain seized goods
273. Mode of exercising of sale

Division 2 - Appeals
against seizure

274. Application to reconsider
seizure
275. Reconsider
276. Decision on review
277. Matters concerning grant of
relief
278. Determinations where relief
granted
279. Condemnation of seized
goods


Division 3 - Appeal from review

280. Appeal to Customs Appeal
Authority
281. Condemnation of goods
subject to appeal

Division 4 - General
provisions as to forfeiture

282. Condemnation of seized
goods on conviction
283. Disposal of forfeited goods
284. Application of forfeiture
provisions
PART 16
EVIDENCE
285. Burden of proof
286. Documents made overseas
287. General admissibility of
hearsay
288. Admissibility of hearsay
statements contained in
business records
289. Definition
290. Admissibility of expert
opinion evidence
291. Proof of forms made under
section 338
292. Customs record of computer
transmission admissible
evidence
293. Presumption of authenticity
of documents
PART 17
CUSTOMS APPEAL
AUTHORITY
Division 1 - Establishment
and powers
294. Establishment
295. Term, resignation,
suspension and removal


10 Customs 2014, No. 20
296. Oath of office
297. Remuneration
298. Sickness or incapacity
399. Members not personally
liable
300. Registrar of Authority
301. Seal
302. Powers of Authority

Division 2 - Appeal

303. Appeals to the Supreme
Court
304. Appeal to Court of Appeal
305. Stating case for the Supreme
Court

PART 18
MISCELLANEOUS

Division 1 - Border protection
measures from Copyright and
Trademark Goods

306. Definition
307. Notice requesting
suspension of customs
clearance of goods may be
given to Comptroller
308. Power to suspend customs
clearance procedure
309. Security
310. Notification
311. Inspection and examination
of goods
312. Detention and release of
goods
313. Forfeiture of goods by
consent
314. Destruction of goods
315. Small quantity of imports
excluded
316. Protection of persons acting
under this Part
317. Compensation for wrongful
detention

Division 2 - Customs Brokers

318. Grant or refusal of licence
319. Revocation or suspension of
licence
320. Authorised agents
321. Production of authority
322. Liability of the owner for
actions of a broker
323. Unlawfully acting as
Customs broker

Division 3 - General provisions

324. Payments by Comptroller
out of public money
325. Application of Act to postal
articles
326. Declarations under this Act
327. Power of Comptroller to
determine seals, stamps and
marks
328. Information about border
crossing craft, persons, and
goods
329. Supply of information about
border crossing craft,
persons, and goods
330. Comptroller to give written
reasons for decisions open
to appeal to Customs
Appeal Authority
331. Giving of notice
332. Additional provision
relating to notices under this
Act
333. Regulations
334. Proof of provisions
incorporated by reference
335. Access to provisions
incorporated by reference
336. Application of Regulations
Ordinance 1953 to
provisions incorporated by
reference



2014, No. 20 Customs 11
337. Fees, charges and expenses
338. Approved forms
339. Use of force must be
reported
340. Disclosure of information
overseas
341. Information that may be
disclosed
342. Customs may for certain
purposes collect, use, or
disclose certain information

Division 4 - Amendment, repeals,
validation, savings and
transitional provisions

343. Consequential amendments
344. Repeals
345. Validation of acts under
Inter-Governmental
Agreements relating to
Customs duties suspension
346. Savings for proceedings and
other matters

Division 5 - Transitional
provisions

347. Transitional provisions
relating to terminology
348. Transitional provision
concerning assessment and
payment of duty
349. Examination place treated to
be a Customs controlled
area
350. Sufferance wharf, and wharf
treated to be a Customs
controlled area
351. Staff accommodation,
facilities and transitional
buildings deemed to be a
Customs controlled area
352. Export warehouse treated to
be a Customs controlled
area
353. Manufacturing area treated
to be a Customs controlled
area
354. Transitional provision
relating to conditions of
appointment or licence
355. Application for licence as
Customs controlled area to
be made within 40 working
days
356. Transitional status to
continue until application
made and disposed of
357. Transitional provision
relating to persons approved
to defer payment of duty
358. Transitional provision
relating to businesses not
required to be licensed
359. Transitional provisions
relating to any civil or
criminal investigations
under the Customs Act 1977
360. Transitional regulations

Schedules


__________



12 Customs 2014, No. 20

2014, No. 20

AN ACT to regulate Customs controls, management and
enforcement, revenue administration, border controls and
border management, trade and travel facilitation, security,
and for related purposes. [25th
August 2014]

BE IT ENACTED by the Legislative Assembly of Samoa in
Parliament assembled, as follows:

PART 1
PRELIMINARY

1. Short title and commencement-(1) This Act is the
Customs Act 2014.
(2) This Act commences on the date of assent by the Head of
State.
(3) As an exception to subsection (2), sections 12(6), 14(2).
15(4), 19(3), 67(3), 72(4), 84(6) 95(4), 97(8), 101(3), 102(9),
104(5), 105(4), 106(3), 107(4), 118(6), 119(4), 125(4), 126(2),
127(3), 139, 141(12), 145(4), 148(3) and (4), 149(4), 179(6),
180(3), 276(6), 279, Division 5 of Part 6 and Part 17, commence
on a date or dates nominated by the Minister.

2. Interpretation-(1) In this Act, unless the context otherwise
requires:
“aircraft” means a machine that can derive support in the
atmosphere from the reaction of the air;
“arrival”:
(a) for a craft, includes the arrival of the craft, whether
lawfully or unlawfully, in Samoa from a point
outside Samoa whether or not the craft lands at,
hovers above, berths, moors, anchors, or stops at,
or otherwise arrives at any place within Samoa;
and
(b) for a person, means the entry of the person by any
means, whether lawfully or unlawfully, into Samoa
from a point outside Samoa.


2014, No. 20 Customs 13
“authorised person” means a person authorised under section
5;
“beer” means the product of alcoholic fermentation by yeast
of liquid derived from a mash of drinking water and malt
grains with hops or their extract;
“boat” means a vessel other than a ship;
“CCA licence” means a Customs controlled area licence
issued under section 12, and “CCA licensee” has a
corresponding meaning;
“Chief Executive Officer”, of the Ministry, means the person
appointed as such under section 12 of the Public Service
Act 2004;
“Comptroller of Customs” or “Comptroller” means the Chief
Executive Officer of the Ministry;
“contractor” means a person who does work for valuable
consideration on or for any goods at the request of any
other person (other than as an employee of that other
person) in circumstances where that other person supplies,
but retains ownership of, some or all of the material used
in the work;
“craft” includes any aircraft, ship, boat or other machine or
vessel, used or capable of being used for the carriage or
transportation of persons or goods, or both, by air or water
or over or under water;
“Customs” means Samoa Customs Service;
“Customs airport” means an aerodrome designated as a
Customs airport under section 10;
“Customs Appeal Authority” or “Authority” means the
Customs Appeal Authority established by section 294;
“Customs-approved secure exports scheme” means, in relation
to goods that are to be exported (whether under drawback
or not), a scheme approved by the Comptroller under
section 84:
(a) for the packing of the goods, in a Customs approved
secure package, by approved persons, in approved
conditions, and subject to approved requirements
(including, without limitation, a requirement that a
seal or markings in an approved form be applied to
the package, as soon as it is secured -


14 Customs 2014, No. 20
(i) to show that, when it was secured, the
package contained only the goods, and was
secured in an approved way; and
(ii) to help to identify interference or
tampering with the package after it is secured);
and
(b) for the immediate conveyance (on the completion of
the packing of the goods in that way) of Customs
approved secure package, by approved persons and
in an approved manner, to the place of shipment
for shipping, or if it is not in that way immediately
conveyed and shipped, to some approved place or
places of security en route to the place of
shipment; and
(c) for the goods from the time when they are first secured
in a Customs approved secure package until the
exportation of the goods to a point outside Samoa,
to be goods, subject to the control of Customs; and
(d) for the powers of detention and search in section 158
to be available in respect of a vehicle in Samoa if
there are suspected to be in or on the vehicle goods
that are, or are suspected to be -
(i) subject to the control of Customs; and
(ii) in a Customs-approved secure package;
and
(e) for a Customs officer to be empowered, under section
161(2), to question 1 or more of the following
persons about any cargo destined to be exported
from Samoa -
(i) a person who is the owner or operator of
a vehicle that a Customs officer has reasonable
cause to suspect has in or on it, or has within
the previous 72 hours had in or on it, goods
subject to the control of Customs and in a
Customs approved secure package:
(ii) a person who is the owner or occupier
of premises that a Customs officer has
reasonable cause to suspect have in or on them,
or have within the previous 72 hours had in or


2014, No. 20 Customs 15
on them, goods subject to the control of
Customs and in a Customs-approved secure
package:
(iii) a person employed by a person
described in subparagraph (i) or (ii); and
(f) for the powers in section 174 (which include powers of
examination) to be available in respect of goods
that are, or are suspected to be -
(i) subject to the control of Customs; and
(ii) in a Customs-approved secure package.
“Customs-approved secure package” means any kind of
package approved by the Comptroller under section 84 for
the purposes of a Customs-approved secure exports
scheme;
“Customs controlled area”, “licensed area” or “CCA licensed
area” means an area licensed as such under this Act, for
one or more of the purposes under section 11;
“Customs direction”:
(a) means a lawful request, order, command, or instruction
(whether in writing or verbal) given by a Customs
officer (or an authorised person) to any person to
do or to refrain from doing an act or to submit to a
procedure for the purposes of this Act; and
(b) includes -
(i) any notice, poster or sign publicly
displayed in a Customs place or Customs
controlled area; and
(ii) a direction contained in a form
approved under this Act.
“Customs officer” or “officer”:
(a) means, for the purpose of this Act and any other
enactment, a person -
(i) appointed as such by the Comptroller; or
(ii) employed by the Comptroller and
declared, whether at the time of or after the
appointment, by the Comptroller, to be a
Customs officer; and
(b) includes (except for sections 5(4), 7, 58, and 208), an
authorised person who -


16 Customs 2014, No. 20
(i) is carrying out his or her functions and
powers under an authorisation; and
(ii) is required by section 5(4) to be treated
for the purposes of that section, as a Customs
officer.
“Customs place” means a Customs port or Customs airport
designated under section 10;
“Customs port” means a port of entry designated as a Customs
port under section 10;
“Customs revenue” or “revenue of Customs” means revenue
managed by Customs on behalf of the State;
“Customs seal”, for a package of goods to be exported, means
a seal approved by the Comptroller for use on the package,
as soon as the seal is secured (and pursuant to a notice
under section 82), to fulfil either or both of the following
purposes:
(a) to show that, when the seal was secured, the package
contained only the goods, and was secured in an
approved way; and
(b) to help to identify interference or tampering with the
package after the seal is secured.
“Customs value” or “value”, for goods, means Customs value
of goods as determined pursuant to Regulations made
under this Act;
“dangerous item” means:
(a) any unlawful weapon as defined in section 2 of the
Arms Ordinance 1960; and
(b) any dangerous or offensive weapon or instrument of
any kind whatever; or
(c) any ammunition; or
(d) any explosive substance or device or any other
injurious substance or device of any kind whatever
that could be used to endanger a person’s safety.
“declaration” means the provision of all information to
Customs whether verbal or written in a document or in
electronic form, by a person relating to:
(a) the import or export of goods; or
(b) the arrival or departure of a craft; or
(c) arrival or departure of a person.


2014, No. 20 Customs 17
“document”:
(a) means a document in any form, whether or not signed
or initialled or otherwise authenticated by the
maker; and
(b) includes -
(i) any form of writing on material;
(ii) information recorded, transmitted, or
stored by means of a tape recorder, computer,
or other device, and material subsequently
derived from information so recorded,
transmitted, or stored;
(iii) a label, marking, or other form of
writing that identifies a thing of which it forms
part or to which it is attached by any means;
(iv) a book, map, plan, graph or drawing;
(v) a photograph, film, negative, tape, or
other device in which one (1) or more visual
images are embodied so as to be capable (with
or without the aid of some other equipment) of
being reproduced.
“domestic cargo” means goods that, having been brought
within a Customs controlled area at one Customs place for
carriage by air or sea to any other Customs place in Samoa
on either:
(a) a craft that -
(i) begins its journey outside Samoa; and
(ii) in the course of that journey, enters
Samoa and travels between at least two (2)
Customs places in Samoa; or
(b) a craft that -
(i) begins its journey at a Customs place in
Samoa; and
(ii) in the course of that journey, travels to
at least one other Customs place in Samoa
before leaving Samoa,
are within that Customs controlled area or are being carried on
the craft from one Customs place to another Customs place or,
having been so carried on the craft, are awaiting removal from
a Customs controlled area at a Customs place.


18 Customs 2014, No. 20
“domestic passenger” means a passenger, not being an
internationally ticketed passenger, who has an entitlement
to air or sea travel for a domestic sector on either:
(a) a craft that -
(i) begins its journey outside Samoa; and
(ii) in the course of that journey, enters
Samoa and travels between at least two (2)
Customs places in Samoa; or
(b) a craft that -
(i) begins its journey at a Customs place in
Samoa; and
(ii) in the course of that journey, travels to
at least one other Customs place in Samoa
before leaving Samoa.
“domestic sector” means a journey from one Customs place to
another within Samoa
“dutiable goods” means any kind of goods subject to duty
under this Act;
“duty”:
(a) means a duty, additional duty, tax, fee, charge, or levy
imposed on goods pursuant to this Act; and
(b) includes -
(i) excise duty imposed under the Excise
Tax (Domestic Administration) Act 1984 and
Excise Tax (Import Administration) Act 1984;
(ii) a duty imposed under the Customs
Tariff Act 1975;
(iii) a duty or tax imposed under section 9
of the Value Added Goods and Services Tax
Act 1992/1993.
“entry” means a declaration lodged by an importer or exporter
for the clearance of goods from Customs control;
“entry processing system” means a Customs computerised
entry processing system provided under Part 12;
“electronic publication” means a thing (including but not
limited to a disc, or an electronic or computer file) on
which is recorded or stored information that, by the use of
a computer or other electronic device, is capable of being



2014, No. 20 Customs 19
reproduced or shown as 1 or more (or a combination of 1
or more) images, representations, signs, statements, or
words;
“excisable goods” means goods on which excise duty is
payable in accordance with this Act, the Excise (Domestic
Administration) Act 1984 and the Excise (Import
Administration) Act 1984;
“exportation”:
(a) except where otherwise expressly provided, means any
shipment in any craft for transportation to a point
outside Samoa; and
(b) for an electronic publication referred to in section 92 or
order made under section 92, includes the sending
of the electronic publication from Samoa by any
means (other than by broadcasting) to a point
outside Samoa; and
(c) “to export” and “exported” have corresponding
meanings.
“exporter”:
(a) means a person by or for whom goods are exported;
and
(b) includes a person who is or becomes the owner of or
entitled to the possession of or is beneficially
interested in goods on or at any time after entry for
export and before they are exported;
“forfeited goods” means goods that are forfeited to
the State under section 282.
“goods” means all kinds of movable personal property,
including animals;
“goods subject to the control of Customs” has the meaning in
section 21;
“importation”:
(a) for goods, means the arrival of the goods in Samoa in
any manner, whether lawfully or unlawfully, from
a point outside Samoa; and
(b) for electronic publications under section 91, includes
the arrival of the electronic publication in Samoa
by transmission by any means (other than by
broadcasting) from a point outside Samoa.


20 Customs 2014, No. 20
“importer”:
(a) means a person by or for whom goods are imported;
and
(b) includes the consignee of goods and a person who is or
becomes the owner of or entitled to the possession
of or beneficially interested in any goods on or any
time after their importation and before they have
ceased to be subject to the control of Customs.
“international cargo” means any cargo that has arrived from a
point outside Samoa or is destined to be exported from
Samoa;
“international crew” means the crew or any member of the
crew of a craft that is on a journey that:
(a) began outside Samoa; or
(b) began in Samoa and is to continue outside Samoa;
“international passenger” means a person who has entitlement
to travel on a craft within Samoa where that travel is part
of an international journey that:
(a) began outside Samoa; or
(b) began in Samoa and is to continue outside Samoa.
“internationally ticketed passenger” means a person who has
an entitlement to air or sea travel for a domestic sector,
being a sector included in tickets for an international
journey that:
(a) began outside Samoa; or
(b) began in Samoa and is to continue outside Samoa.
“invoice” for any imported goods, means the original
invoices, bills of lading, bills of parcels, policies of
insurance, letters and other documents showing the value
of the goods at the place at which they were purchased,
together with the freight, insurance and other charges on
the goods;
“Judge” means a Judge of the Supreme Court;
“manufacture”, for goods specified in the Excise Tax Rates
Act 1984, means:
(a) if the goods are tobacco, the process of cutting,
pressing, grinding, crushing or rubbing raw or leaf
tobacco, or otherwise preparing raw or leaf tobacco
or manufactured or partially manufactured tobacco,


2014, No. 20 Customs 21
and of making cigarettes whether from duty-paid
or from non-duty paid tobacco, and of putting up
for use or consumption scraps, waste, chippings,
stems or deposits of tobacco resulting from
processing tobacco;
(b) if the goods are a fuel, any operation or process,
involved in the production of the goods;
(c) if the goods are neither tobacco, nor a fuel -
(i) any operation or process involved in the
production of the goods; and
(ii) any ancillary process (as defined in
subsection (2) of this section) that takes place
on premises that are not licensed, or required to
be licensed under the Liquor Act 2011.
“manufactured tobacco” means tobacco that has been
manufactured or prepared for smoking or any other
purpose;
“manufacturing area” means a place licensed under section 12
for the purpose described in section 11(a);
“police officer” means a sworn member of the Samoa Police
Service appointed under the Police Service Act 2009;
“Minister” means the Minister responsible for the Customs
Service;
“Ministry” means the Ministry responsible for the Custom
Service;
“objectionable”, for publications,:
(a) means a publication that describes, depicts, expresses,
or otherwise deals with matters such as sex, horror,
crime, cruelty, or violence in a manner that the
availability of the publication is likely to be
injurious to the public good; and (b) includes any publication that promotes or supports, or
tends to promote or support -
(i) the exploitation of persons under 18
years, or both, for sexual purposes; or
(ii) the use of violence or coercion to
compel any person to participate in, or submit
to, sexual conduct; or



22 Customs 2014, No. 20
(iii) sexual conduct with or upon the body
of a dead person; or
(iv) the use of urine or excrement in
association with degrading or dehumanising
conduct or sexual conduct; or
(v) bestiality; or
(vi) acts of torture or the infliction of
extreme violence or extreme cruelty
(vii) any other prescribed objectionable act
or conduct.
“occupier”, of land:
(a) means the owner; and
(b) includes a lessee or tenant, a licensee, or a person who
has the right to occupy land under other authority.
“operator” of a business:
(a) means the person actively engaged, whether alone or
with others, in the carrying on of the business, and
whether registered as such; and
(b) for a body corporate, includes -
(i) a director, manager, secretary, or other
similar officer engaged in the direct control or
management of its business, and
(ii) a person who purports to act in any of
the capacities under subparagraph (i).
“overseas company” means any company other than one
incorporated in Samoa;
“overseas register” means the register of companies that are
incorporated outside Samoa, which is kept under the
Companies Act 2001;
“owner”:
(a) for a craft, includes the owner or charterer of the craft,
and a person acting as agent for the owner or
charterer; and
(b) for goods, includes the importer or a person having
possession of or who is beneficially interested in
the goods; and
(c) for land, means the person entitled to receive rent for
the land, or who would be so entitled if the land
were let to a tenant for any rent.


2014, No. 20 Customs 23
“package” includes any means used or capable of being used
to pack, cover, enclose, contain or encase goods for
carriage, a bulk cargo container, a pallet or a similar
device;
“prescribed” means for any matter, prescribed by regulations
under this Act;
“prohibited exports” means goods or electronic publications
the exportation of which is prohibited, whether
conditionally or unconditionally, by or under section 92;
“prohibited goods” means prohibited exports or prohibited
imports;
“prohibited imports” means goods or electronic publications
the importation of which is prohibited, whether
conditionally or unconditionally, by or under section 91;
“publication” means:
(a) any film, book, sound recording, picture, newspaper,
photograph, photographic negative, photographic
plate, or photographic slide;
(b) any print or writing;
(c) a paper or other thing that has printed or impressed
upon it, or otherwise shown upon it, 1 or more (or
a combination of 1 or more) images,
representations, signs, statements, or words;
(d) a thing (including, but not limited to, a disc, or an
electronic or computer file) on which is recorded
or stored information that, by the use of a computer
or other electronic device, is capable of being
reproduced or shown as one (1) or more (or a
combination of one (1) or more) images,
representations, signs, statements, or words.
“public notice” means:
(a) a notice or publication in the Savali, Gazette or any
other official publication of the Government;
(b) a notice published in any form of media such as radio,
television, or newspaper; and
(c) if a notice is published on an internet site to which the
public have free access, includes that notice.
“Public Service” has the meaning in section 20 of the Public
Service Act 2004;


24 Customs 2014, No. 20
“rectifying” of spirits, means purifying by a process of re-
distillation;
“registered user” means an individual registered under Part 12
as a user of the Customs computerised entry processing
system;
“Registrar” means the person appointed as such under section
300;
“Response Agencies” means the Response Agencies
established by section 11 of the Disaster and Emergency
Management Act 2007;
“Revenue Board” means the National Revenue Board
established under the Public Finance Management Act
2001;
“Samoa Customs Service” means the Customs Division of the
Ministry for Revenue, comprising the Samoa Customs
Service established by section 4;
“security” means any security for payment of duty payable
under this Act, including any additional costs incurred by
Customs in administering the security;
“ship” means a vessel used in navigation, not being a vessel
propelled only by oars; and includes a hovercraft or
submarine;
“shipment” or “to ship” includes loading or to load into a
craft;
“spirits”:
(a) means ethyl alcohol, whether or not denatured; and
(b) includes spirituous beverages, such as brandy, gin,
rum, vodka, whisky, and any description of
spirituous liquor derived from ethyl alcohol.
“Tariff” means Schedule 1 of the Customs Tariffs Act 1975;
“tobacco” includes cigars, cigarettes, and snuff;
“uncustomed goods” means goods on which duty has become
due and payable but is unpaid;
“unique user identifier” means a user identifier for use by a
registered user in an entry processing system;
“unlawfully exported” means exported in breach of this Act or
any other enactment;
“unlawfully imported” means imported in breach of this Act
or any other enactment;


2014, No. 20 Customs 25
“vehicle” means a conveyance for use on land, whether or not
it is also capable of being used on or over water;
“working day” means a day of the week, other than a
Saturday, Sunday, or public holiday.
(2) In paragraph (c)(ii) of the definition of “manufacture” in
subsection (1), “ancillary process”, for manufacture of goods
specified for the purpose of this subsection in the Excise Tax
Rates Act 1984 that are neither a tobacco nor a fuel, means any 1
or more of the following processes:
(a) filtering the goods, diluting the goods, or blending the
goods with other goods (whether the other goods
are the same as, similar to, or different from, the
goods);
(b) putting the goods for the first time into a container (for
example, a bag, barrel, bottle, can, cask, drum, or
keg) in which they might be presented, or from
which they might be dispensed, for sale to the
public or any member of the public;
(c) labelling or marking, for the first time, containers filled
with the goods.

3. Application-(1) This Act applies to the State and the
Government, including:
(a) a government Ministry, department or agency;
(b) an office or functionary of the State;
(c) a public body specified under the Public Finance
Management Act 2001 or the Public Bodies
(Performance and Accountability) Act 2001;
(d) a statutory authority or statutory corporation;
(e) a person employed in an entity specified under
paragraphs (a) to (d).
(2) This Act extends to the contiguous zone of Samoa for the
purposes of enforcement.
(3) This Act and the Acts set out in subsection (4):
(a) deal with the same subject matter; and
(b) as such are to be read and construed together with one
another;
(c) are to be collectively referred to as “Customs Acts”.



26 Customs 2014, No. 20
(4) The Acts to which subsection (3) applies are:
(a) the Liquor Act 2011 (for the importation and
manufacturing of liquor;
(b) the Customs Tariff Act 1975;
(c) the Excise Tax (Domestic Administration) Act 1984;
(d) the Excise Tax (Import Administration) Act 1984;
(e) the Excise Tax Rates Act 1984;
(f) the Value Added Goods and Services Tax 1992 - 1993;
(g) Part 2 of the Quarantine (Biosecurity) Act 2005;
(h) any other prescribed Act;
(i) any subsidiary legislation made under the Acts listed in
paragraphs (a) to (g).
PART 2
ADMINISTRATION
4. Samoa Customs Service-(1) The Samoa Customs Service
is established under the repealed Customs Act 1977 continues as
if established under this Act.
(2) The Chief Executive Officer:
(a) is the Comptroller of Customs; and
(b) as such, is also a Customs officer.
(3) The Comptroller may, in writing, designate officers or
other employees of the Ministry as Customs officers for the
purposes of this Act.
5. Authorised persons-(1) The Comptroller may, in writing
(including electronic form), authorise any suitably qualified and
trained person, other than a Customs officer, who is an officer of
Customs or another Ministry or government agency or any other
person, to carry out any function or power of a Customs officer
under this Act or other enactment.
(2) The authorisation must state:
(a) the authorised function or power; and
(b) the term of the authorisation of up to three (3) years.
(3) The authorised person:
(a) is treated for the purposes of this Act (other than
section 2, this subsection, and sections 7, 58 and
208) as a Customs officer when carrying out the
authorised function or power; and


2014, No. 20 Customs 27
(b) must surrender to the Comptroller any article or
document the authorised person received under the
authorisation.
(4) The Comptroller may:
(a) extend an authorisation for a further term of up to three
(3) years; or
(b) revoke an authorisation on any of the following
grounds -
(i) incapacity, neglect of duty, or
misconduct; or
(ii) the authorised person voluntarily
requests, in writing, the Comptroller to revoke
the authorisation or
(iii) any other grounds where, in the
opinion of the Comptroller, the authorisation is
no longer necessary.
(5) In this section, “suitably qualified and trained person”
means an officer or employee of the Ministry who is not a
designated Customs officer or an officer or employee of another
Ministry or any other person.

6. Delegation by the Comptroller-(1) The Comptroller may
delegate to any person any of the Comptroller’s functions or
powers under this Act or any other enactment.
(2) The person who is delegated any functions or powers
under subsection (1) may, with the prior approval of the
Comptroller, sub-delegate any of the delegated functions or
powers to another person.
(3) A delegate may carry out delegated functions or powers in
the same manner and with the same effect as if they had been
conferred on the delegate directly by this Act and not by
delegation.
(4) A delegation:
(a) may be subject to any general or special conditions
imposed by the Comptroller; and
(b) must be in writing; and
(c) must be given for a specified period but may be
revoked; and



28 Customs 2014, No. 20
(d) does not affect or prevent the exercise of any function
or power by the Comptroller; and
(e) does not affect the responsibility of the Comptroller for
the actions of the delegate.
(5) In this section:
“delegate” means a person who is delegated or sub-delegated
any functions or powers under this section;
“delegation” means a delegation or sub-delegation made
under this section.

7. Identity cards-(1) The Comptroller must issue an identity
card or other means of identification to each Customs officer and
any authorised person other than a police officer.
(2) When carrying out any power under this Act, a Customs
officer or an authorised officer must, on request, produce the
identity card or other means of identification for inspection.
(3) A person who ceases to become a Customs officer or
authorised person must, as soon as possible, return the identity
card or other means of identification to the Comptroller.

8. Customs flag - The Customs flag is the Samoa flag, with
the addition in the fly of the words “Samoa Customs Service” in
bold characters.

9. Seal of Customs - The seal of the Customs is the Crest of
Samoa, having the words “Samoa Customs” encircling the Crest.

PART 3
CUSTOMS PLACES AND
CUSTOMS CONTROLLED AREAS

Division 1 - Customs places

10. Customs places-(1) The Comptroller may:
(a) by notice in the Savali, designate a port as a Customs
port or an airport as a Customs airport;
(b) impose conditions or restrictions on any declared
Customs port and Customs airport.



2014, No. 20 Customs 29
(2) Customs ports and Customs airports are collectively called
Customs places.
(3) Before carrying out any power under this section, the
Comptroller must consult:
(a) the Chief Executive Officer for the Ministry of Works,
Transport and Infrastructure;
(b) the Chief Executive Officer for the Ministry of the
Prime Minister and Cabinet; and
(c) the Chief Executive Officer for the Ministry of
Fisheries and Agriculture;
(d) any other prescribed person.
(4) The power of the Comptroller under this section, includes:
(a) the power to amend, suspend or revoke the declaration;
(b) the power to amend, suspend or revoke any conditions
or restrictions;
(c) the power to impose new conditions or restrictions.

Division 2 - Customs controlled areas

11. Customs controlled areas - Subject to any prescribed
exemptions and to section 12(4), an area may not be used for any
of the following purposes unless the area is licensed as a Customs
controlled area:
(a) the manufacture of goods specified for the purpose of
this paragraph in the Excise Tax (Domestic
Administration) Act 1984 and the Excise Tax
(Import Administration) Act 1984; or
(b) the deposit, keeping, or securing of imported or
excisable goods without payment of duty on the
goods, pending the export of those goods; or
(c) the temporary holding of imported goods for the
purposes of the goods or the examination of those
goods under section 174 (including the holding of
the goods while they are awaiting examination); or
(d) the disembarkation, embarkation, or processing of
persons arriving in or departing from Samoa; or



30 Customs 2014, No. 20
(e) the processing of craft arriving in or departing from
Samoa or the loading or unloading of goods onto
or from such craft; or
(f) any other prescribed purpose.

12. Power to grant licence-(1) The Comptroller may;
(a) grant a CCA licence for the area, subject to conditions
or restrictions and payment of any annual
prescribed CCA licence fee; or
(b) refuse the application.
(2) The CCA licence must state:
(a) the licensed area; and
(b) name of the licensee; and
(c) any purpose under section 11 for which the area is
licensed.
(3) The Comptroller may, by direction, refuse an application
to license an area as a Customs controlled area if the Comptroller
is satisfied that area should not be licensed as such because:
(a) it is not in the public interest; and
(b) it is impracticable or unnecessary to license the area.
(4) The direction under subsection (3):
(a) may cover all or part of the business carried on in the
area; and
(b) must exempt the area from specified sections of this
Act.
(5) The Comptroller must, by written notice, inform the
applicant of any decision or direction under this section.
(6) An applicant who is dissatisfied with a decision or
direction of the Comptroller under this section may, within 20
working days after the date on which notice of the decision is
given, appeal to the Customs Appeal Authority against that
decision.

13. Application for licence-(1) An application for an area to
be licensed as a Customs controlled area:
(a) may be made by the owner or occupier of, or person
operating in, the area; and
(b) must be made in the approved form; and
(c) must contain any other approved particulars.


2014, No. 20 Customs 31
(2) The Comptroller may request further information from an
applicant if the Comptroller considers that the information is
relevant to the application.
(3) An applicant may, at any time before the Comptroller
makes a decision on the application, advise the Comptroller of
any variations that the applicant wishes to make to the
application.

14. Variation or revocation of conditions-(1) The
Comptroller may, by notice in writing:
(a) vary, suspend or revoke the terms, conditions, or
restrictions of the CCA licence; or
(b) revoke the terms, conditions, or restrictions and impose
new terms, conditions, or restrictions of the CCA
licence.
(2) A CCA licensee who is dissatisfied with a decision of the
Comptroller under this section may, within 20 working days after
the date on which notice of the decision is given, appeal to the
Customs Appeal Authority against that decision.

15. Revocation or suspension of licence-(1) The Comptroller
may suspend or revoke a CCA licence if:
(a) a term, condition, or restriction of the licence has been
contravened; or
(b) the licensed area ceases to be used for any of the
purposes described in section 11(a) to (f); or
(c) the licensee ceases to be the owner or occupier of, or
operator in, the licensed area; or
(d) the Comptroller considers that the licensee is no longer
a fit and proper person to hold the licence; or
(e) any prescribed annual fee is due and has not been paid.
(2) The Comptroller must first issue to the licensee a written
notice of intention to revoke or suspend the CCA licence unless
the Comptroller considers that there is good reason not to give the
written notice of intention.
(3) The Comptroller must, in writing, notify the licensee of
the revocation or suspension of the CCA licence.



32 Customs 2014, No. 20
(4) A CCA licensee who is dissatisfied with a decision of the
Comptroller under this section may, within 20 working days after
the date on which notice of the decision is given, appeal to the
Customs Appeal Authority against that decision.

16. Surrender of licence - A CCA licensee may surrender the
CCA licence by the giving of 1 months’ notice in writing to the
Comptroller.

17. Closing of Customs controlled area - If a CCA licence is
suspended, revoked, or surrendered, duty becomes due and
payable on all goods within that area that are or were subject to
the control of Customs, immediately prior to the suspension,
revocation, or surrender, unless the Comptroller permits the goods
to be removed to another Customs controlled area or to be
exported.

18. Liabilities not affected by ceasing to act as licensee -
The obligations and liabilities under this Act of a CCA licensee
for anything done or omitted to be done by the licensee while
licensed are not affected by the fact that:
(a) the licensee ceases to act as such; or
(b) the licence is surrendered or suspended or revoked.

19. Customs facilities in Customs controlled areas-(1) A
CCA licensee must, without any charge to Customs, provide and
maintain any operating areas, accommodation, facilities,
buildings, equipment, and storage as the Comptroller determines
are reasonably necessary and suitable for the carrying out of the
functions and responsibilities of Customs, including any operating
area in a Customs controlled area where that operating area is
used for:
(a) the processing of persons arriving in or departing from
Samoa; or
(b) the processing of craft arriving or departing from
Samoa; or
(c) the processing of postal articles arriving in or departing
from Samoa; or



2014, No. 20 Customs 33
(d) the processing of air cargo arriving in or departing
from Samoa; or
(e) accommodation, facilities, buildings, storage and car
parks used by Customs’ employees for the above
purposes.
(2) A CCA licensee must:
(a) store goods subject to the control of Customs in a
manner and in a location as the Comptroller may
direct; and
(b) in writing, be advised by Customs of a determination
under subsection (1) or a direction under paragraph
(a).
(3) A CCA licensee who is dissatisfied with a determination
under subsection (1) or a direction under subsection (2)(a) may,
within 20 working days after the date on which notice of the
determination or direction is given, appeal to the Customs Appeal
Authority against that determination or direction.

20. Storage charges - A CCA licensee must not impose any
charge for receiving or storing of any imported goods in the
Customs controlled area, subject to any prescribed circumstances
and for any prescribed time.
PART 4
ARRIVAL AND DEPARTURE
OF GOODS, PERSONS AND CRAFT
Division 1 - Goods and crafts
21. Goods subject to control of Customs-(1) Goods are
subject to the control of Customs:
(a) for goods that have been imported, from the time of
importation until the time the goods are lawfully
removed for home consumption or exportation
from a Customs controlled area; or
(b) for goods that are lawfully removed from a Customs
controlled area under a conditional permit granted
under section 72(1)(c), until any time as the
Comptroller is satisfied that the conditions of the
permit have been met; or


34 Customs 2014, No. 20
(c) for goods to be exported (whether under drawback or
not) and are in a package in which a Customs seal
has been used, from the time when the Customs
seal is first used until the exportation of the goods
to a point outside Samoa; or
(d) for goods to be exported (whether under drawback or
not) under a Customs-approved secure exports
scheme, from the time when the goods are first
secured in a Customs-approved secure package
until the exportation of the goods to a point outside
Samoa; or
(e) for goods to be exported under drawback, from
whichever is the earlier of the following times until
the exportation of the goods to a point outside
Samoa -
(i) the time of the claim for the drawback;
or
(ii) the time when the goods are brought to
a Customs controlled area (whether or not the
goods are later transported from that area to
another area of any kind, and, if the goods are
so transported, during the transportation); or
(f) for goods to be exported otherwise than under
drawback, from the time when the goods are
brought to a Customs controlled area for export,
until their exportation to a point outside Samoa; or
(g) for goods on board a craft described in section 153(1),
at all times that the craft is within Samoa;
(h) for goods manufactured in a Customs controlled area,
from the time of manufacture until the goods are
lawfully removed for home consumption from a
Customs controlled area, or the goods are exported
to a point outside Samoa, whichever happens first;
or
(i) for goods owned by or in the possession of
an internationally ticketed passenger, or an
international crew member who is using air or sea



2014, No. 20 Customs 35
travel for a domestic sector or a domestic
passenger who is using air or sea travel for a
domestic sector, the goods are -
(i) brought into a Customs controlled area
licensed for the disembarkation, embarkation,
or processing of persons arriving in or
departing from Samoa;
(ii) accepted by carriage by an airline or
shipping company,
until the time when, at the end of the domestic sector, the goods
are lawfully removed from a Customs controlled area licensed for
the disembarkation, embarkation, or processing of persons
arriving in or departing from Samoa.
(j) for domestic cargo (not being goods to which
paragraph (i) applies), from the time when the
goods are brought within a Customs controlled
area that is in a Customs place until the time when
the goods are lawfully removed from that or any
other Customs controlled area.
(2) For the purposes of subsection (1), goods that are
removed from a Customs controlled area to another Customs
controlled area are not removed for home consumption.

22. Advice of arrival, etc.-(1) The person-in-charge of a craft
that is en route to Samoa from a point outside Samoa must, unless
approved by the Comptroller:
(a) give to Customs, in a form and manner (for example,
in an electronic form and manner) as may be
approved in writing by the Comptroller (either
generally or for particular case or class of case) an
approved advance notice of one (1) or more of the
following matters -
(i) the impending arrival of the craft;
(ii) its voyage;
(iii) its passengers;
(iv) its crew;
(v) its cargo for discharge within Samoa
(whether commercial or non-commercial);



36 Customs 2014, No. 20
(vi) its commercial cargo not intended for
discharge within Samoa;
(vii) the Customs place at which the craft
will arrive; and
(b) on arriving within Samoa, proceed directly to that
Customs place, unless directed elsewhere by a
Customs officer.
(2) The owner or operator of the craft referred to in subsection
(1), or the owner’s or operator’s agent, may provide the
information referred to in subsection (1)(a) to Customs on behalf
of the person-in-charge of the craft.

23. Requirement to answer questions-(1) This section
applies to any of the following:
(a) a craft that has arrived in Samoa from a point outside
Samoa;
(b) a craft departing from Samoa for a point outside
Samoa;
(c) a craft that is within Samoa and that is carrying
international cargo or international crew or any
international passenger, whether or not the craft is
also carrying domestic cargo;
(d) any other craft that is within Samoa and that a Customs
officer has reasonable cause to suspect has been, or
is about to be, involved in the commission of an
offence against this Act or the importation or
exportation of any dutiable, uncustomed,
prohibited, or forfeited goods.
(2) The person-in-charge of, the owner of, any member of the
crew of, and any passenger on a craft to which this section applies
must:
(a) answer any question asked by a Customs officer
relating to the craft and its voyage and any persons
or goods that are or have been carried by the craft;
and
(b) immediately, at the request of any Customs officer,
produce any documents within that person’s
possession or control relating to any of those
matters.


2014, No. 20 Customs 37
(3) A person referred to in section 160(1) must:
(a) answer any question asked by a Customs officer under
section 162; and
(b) produce any document within the person’s possession
or control that a Customs officer demands under
section 163.

24. Bringing-to of ship-(1) The master or the person-in-
charge of a ship arriving within Samoa must, on being directed by
a Customs officer to do so:
(a) stop and bring the ship to for boarding; and
(b) ensure that the ship remains stopped until a Customs
officer directs that the ship may proceed.
(2) The craft carrying the Customs officer or officers must
identify itself as being a craft in the service of the State.
(3) The master of the ship or the person-in-charge must by all
reasonable means facilitate the boarding of the ship by Customs
officers.
(4) The master of a ship within Samoa must, if so directed by
any Customs officer acting with the authority of the Comptroller,
cause that ship to leave Samoa immediately.
(5) A Customs officer who proposes to give a direction under
subsection (4) must consult with the Comptroller or a person
authorised by the Comptroller.

25. Craft to arrive at nominated Customs place-(1) Subject
to sections 22 and 26, the person-in-charge of a craft:
(a) that arrives within Samoa on a journey from a point
outside Samoa;
(b) that is carrying:
(i) persons brought in that craft or any other
craft from a point outside Samoa; or
(ii) goods subject to the control of Customs
brought in that craft or any other craft from a
point outside Samoa,
must ensure that the craft lands, anchors, or otherwise arrives only
at a Customs place, which, for a craft to which section 22 applies,
must be the Customs place nominated by that person under that
section.


38 Customs 2014, No. 20
(2) On arrival at the nominated Customs place or Customs
controlled area within that place, and until an inward report under
section 27 has been made, a person may not leave or board the
craft unless authorised to do so by a Customs officer.

26. Craft arriving at place other than nominated Customs
place-(1) Section 25 does not apply to a craft:
(a) that is required or compelled to berth, land, anchor, or
otherwise arrive at a place other than a Customs
place nominated under section 22(1)(a), if this
arrival -
(i) is required by any statutory or other
requirement relating to navigation; or
(ii) is compelled by accident, stress of
weather, or other necessity; or
(b) that is authorised by the Comptroller to berth, land,
anchor, or otherwise arrive at a place other than a
Customs place.
(2) An authorisation given under subsection (1)(b) may be
granted subject to any conditions the Comptroller considers
appropriate, including conditions about the passengers and goods
that may be carried on the craft.
(3) The Comptroller may not grant any authorisation under
subsection (1)(b) without consulting the Chief Executive Officers
of the following:
(a) the Ministry of Fisheries and Agriculture; and
(b) the Ministry of Foreign Affairs and Trade; and
(c) the Ministry of Health; and
(d) Samoa Police; and
(e) if the proposed authorisation relates to an aircraft, the
Airport Authority; and
(f) if the proposed authorisation relates to a ship, the Ports
Authority; and
(g) any other Ministry or government agency whose
operations may, in the Comptroller’s opinion, be
affected by the granting of an authorisation under
subsection (1)(b).



2014, No. 20 Customs 39
(4) If any craft berths, lands, anchors, or otherwise arrives at a
place other than a Customs place by reason of an authorisation
under subsection (1)(b):
(a) the same powers may be exercised under this Act in
relation to that craft as if it had arrived at a
Customs Place under Part 3, and the same
obligations apply; and
(b) the same powers may be exercised under this Act in
relation to persons and goods on that craft as if
those persons or goods were in a Customs
controlled area, following arrival of the craft under
Part 3, and the same obligations apply.
(5) The person-in-charge of the craft:
(a) must immediately report to a Customs officer or to a
police officer; and
(b) must not, without the consent of a Customs officer,
permit any goods carried in the craft to be
unloaded from it or any of the crew or passengers
to depart from its vicinity; and
(c) must comply with any directions given by a Customs
officer in respect of any goods, crew or passengers
carried in the craft.
(6) Subject to section 68(a), a member of the crew and a
passenger on the craft may not without consent of a Customs
officer:
(a) unload goods from the craft; or
(b) depart from the vicinity of the craft,
and they must comply with any directions given by a Customs
officer.
(7) If a craft is directed by a Customs officer under section
24(1)(b) to arrive at a place other than the Customs place
nominated under section 24(1)(a), a person may not depart from
or board the craft unless authorised to do so by a Customs officer.

27. Inward report-(1) Unless a craft is exempted by the
Comptroller, this section applies to a craft:
(a) that arrives within Samoa on a journey from a point
outside Samoa; or
(b) that is carrying -


40 Customs 2014, No. 20
(i) persons; or
(ii) goods subject to the control of Customs,
brought in that craft or any other craft from a point outside
Samoa.
(2) On the arrival at a Customs place of craft to which this
section applies, the person-in-charge or the owner of the craft,
must:
(a) deliver to Customs within such time or times as may be
approved an inward report in such form and
manner and containing such particulars verified by
declaration as may be approved and accompanied
by such supporting documents as the Comptroller
may require; and
(b) comply with any Customs direction as to the
movement of the craft within the Customs place,
and as to the unloading of goods or the
disembarkation of crew or passengers from the
craft.
(3) The particulars and supporting documents referred to in
subsection (2)(a) need not include information that has already
been supplied to Customs, in any form and manner approved in
writing by the Comptroller, under section 22(1)(a) or otherwise.

Division 2 - Arrival of persons

28. Persons arriving in Samoa to report to Customs officer
or Police station-(1) Unless otherwise required under any
provision of this Act, a person arriving in Samoa must, on his or
her arrival, report to a Customs officer or to a Police station
immediately.
(2) A person who reports to a Customs officer or to a Police
station under subsection (1) must remain at the place where the
person reported for any reasonable time as Customs may require
for the purposes of enabling any Customs officer to exercise in
relation to that person any power under this Act.



2014, No. 20 Customs 41
29. Disembarkation-(1) Subject to prescribed exemptions, a
person who is on board a craft that has arrived in Samoa from a
point outside Samoa must comply with any Customs direction
concerning disembarkation.
(2) For the purposes of this section, a Customs direction
includes a direction given by the person-in-charge of the craft or
by a crew member at the direction of a Customs officer.
(3) Subject to prescribed exemptions, a person who has
disembarked from a craft to which this section applies must,
unless otherwise directed by Customs:
(a) go to a Customs controlled area; and
(b) remain there for any reasonable time as Customs may
require for the purposes of enabling any Customs
officer to exercise in relation to that person any
power under this Act.

30. Baggage to be presented-(1) Subject to prescribed
exemptions, a person who disembarks from a craft that has
arrived in Samoa from a point outside Samoa or a craft that is at
the end of a domestic sector must:
(a) make his or her accompanying baggage available for
examination by a Customs officer; and
(b) comply with any Customs direction relating to the
movement of the baggage within Customs place or
Customs controlled area or from any craft to a
Customs controlled area.
(2) A person who is moving or handling the baggage referred
to in subsection (1) must comply with any Customs direction
relating to the movement of the baggage within the Customs place
or Customs controlled area or from any craft to a Customs
controlled area.

Division 3 - Departure of persons

31. Persons departing from Samoa to depart from
Customs place - Subject to section 41 and to any prescribed
exemptions or unless otherwise authorised by Customs, a person
must not depart from Samoa unless the person departs from a
Customs place.


42 Customs 2014, No. 20
32. Embarkation - A person preparing to board a craft for
departure from Samoa must comply with any Customs direction
given to the person concerning embarkation.

33. Outgoing baggage to be presented-(1) Subject to any
prescribed exemptions, a person who arrives at a Customs place
or a Customs controlled area for embarkation onto a craft that has,
as its destination, a point outside Samoa must:
(a) make his or her accompanying baggage available for
examination by a Customs officer; and
(b) comply with any Customs direction relating to the
movement of the baggage within the Customs
place or Customs controlled area or from a
Customs controlled area to any craft.
(2) A person who is moving or handling the baggage referred
to in subsection (1) must comply with any Customs direction on
the movement of the baggage within the Customs place or
Customs controlled area or from a Customs controlled area to any
craft.

Division 4 - Further requirements relating
to persons arriving in or departing from Samoa

34. Use of electronic communication devices prohibited in
certain place-(1) This section applies to a Customs place or
Customs controlled area that is used by persons arriving in or
departing from Samoa.
(2) A Customs officer may erect a sign prohibiting, in a place
or area to which this section applies, the use of any electronic
communication device identified on the sign (by words, or images
or both).
(3) If a sign has been erected in a place under subsection (2), a
Customs officer may require a person in that place not to use, or
to stop using, an electronic communication device identified on
the sign.
(4) A person must comply with a requirement by a Customs
officer under subsection (3).



2014, No. 20 Customs 43
(5) In this section, “electronic communication device”
includes an electronic communication device (except for a device
that is being used to assist with a disability) that is capable of one
(1) or more of the following actions:
(a) transmitting sound;
(b) computing information;
(c) functioning as a telephone;
(d) communicating in any other way using any
technology (including telecommunication, radio
communication, and broadcasting technology).

35. Completion of processing under immigration and
quarantine laws-(1) This section applies to a person in a
designated place who has arrived in Samoa or who departs, or
attempts to depart, from Samoa.
(2) The person must remain in the designated place until the
processing, under the Immigration Act 2004 and, if applicable, the
Quarantine (Biosecurity) Act 2005, of that person’s arrival in, or
departure from, Samoa, is completed.
(3) A Customs officer may direct the person to comply with
the person’s obligation under subsection (2).
(4) The processing referred to in subsection (2) is completed
when:
(a) the person has complied with all obligations imposed
on the person, in respect of that person’s arrival in,
or departure from, Samoa, under the Immigration
Act 2004 and, if applicable, the Quarantine
(Biosecurity) Act 2005; and
(b) the powers and duties under those Acts that are, in
relation to the person, required to be exercised or
performed in the designated place have, so far as
practicable, been exercised or performed in that
place.
(5) In this section:
“authorised officer” means an officer authorised under the
Immigration Act 2004 or the Quarantine (Biosecurity) Act
2005;
“designated place” means:
(a) a Customs controlled area; or


44 Customs 2014, No. 20
(b) a Customs place; or
(c) a place approved by the Comptroller for the purposes
of -
(i) the arrival of a craft in Samoa; or
(ii) the departure of a craft from Samoa; or
(d) a Police station to which a person reports under section
28(1).
“processing” includes:
(a) consideration by any authorised officer as to the
applicability of powers and duties under the
Immigration Act 2004 or the Quarantine
(Biosecurity) Act 2005; and
(b) reconsideration by any authorised officer, in the light
of any information, of a previous exercise or
performance of a power or duty under the
Immigration Act 2004 or the Quarantine
(Biosecurity) Act 2005; and
(c) any reasonable time following a request by a Customs
officer that an authorised officer who is not present
at the designated place consider, exercise or
perform a particular power or duty under the
Immigration Act 2004 or the Quarantine
(Biosecurity) Act 2005 that -
(i) may, in the opinion of the Customs
officer, be applicable to the person; and
(ii) may not be exercised or performed by
an authorised officer present at the designated
place at the time of the request; but
(iii) may be exercised or performed by the
authorised officer to whom that request is
made.

36. Cases requiring investigation for public health or law
enforcement purposes-(1) This section applies to a person in a
designated place who has arrived in Samoa or who departs, or
attempts to depart, from Samoa, if a Customs officer has
reasonable cause to suspect that the person:
(a) is, under an enactment, liable to be detained because of
an infectious disease; or


2014, No. 20 Customs 45
(b) is liable to be arrested under a warrant issued by a
court or by any registrar; or
(c) is, in attempting to depart from Samoa or in attempting
to remove another person from Samoa,
contravening, or about to contravene, an enactment
or an order issued by a court; or
(d) is liable to be prosecuted for an offence punishable by
imprisonment; or
(e) has contravened any of the following enactments -
(i) Quarantine (Biosecurity Act) 2005;
(ii) Narcotics Act 1967;
(iii) any prescribed enactment, being an
enactment that contains an offence involving
the unlawful entry into Samoa, or the unlawful
removal from Samoa of a person, matter, or
thing; or
(f) is endangering, or threatening to endanger the life,
health, or safety of a person or group of persons.
(2) The Customs officer may direct the person to remain in the
designated place for the purposes of obtaining the attendance of,
or making inquiries of, another officer who is authorised, in
respect of a matter specified in subsection (1), to do one (1) or
more of the following:
(a) question the person:
(b) ascertain or determine the status of the person:
(c) detain the person:
(d) arrest the person.
(3) The person must comply with any directive given under
this section.
(4) A direction under this section ceases to have effect 4 hours
after it is given.
(5) In this section:
“another officer” means:
(a) a police officer; or
(b) a court officer responsible for serving or carrying out
of court processes; or
(c) a public servant or other employee or agent of a
government Ministry or agency.



46 Customs 2014, No. 20
“designated place” means:
(a) a Customs controlled area; or
(b) a Customs place; or
(c) a place approved by the Comptroller for the purposes
of -
(i) the arrival of a craft in Samoa; or
(ii) the departure of a craft from Samoa.

Division 5 - Departure of craft

37. Clearance of craft-(1) A person-in-charge of a craft that
has, as its destination, a point outside Samoa may not cause that
craft to depart from any Customs place unless that person has
received a certificate of clearance in the approved form.
(2) Subject to any prescribed exemptions, a person-in-charge
of a craft that has arrived in Samoa from a point outside Samoa
may not cause that craft to depart from the place in Samoa that it
first arrived at, or from any subsequent place of call within
Samoa, without the permission of Customs and subject to the
production to Customs of any documents that the Comptroller
may require and to any conditions imposed by the Comptroller.
(3) The Comptroller may exempt a craft from the
requirements for a certificate of clearance under subsection (1).

38. Certificate of clearance-(1) Before a certificate of
clearance is granted to the person-in-charge of a craft to which
section 37 applies, the person must:
(a) deliver to Customs, within any time or times
prescribed, an outward report in the approved form
and manner, that contains the approved particulars
verified by declaration, and which is accompanied
by any supporting documents as the Comptroller
may require; and
(b) answer any question asked by a Customs officer about
the craft and its passengers, crew, cargo, stores and
its intended voyage or journey; and



2014, No. 20 Customs 47
(c) produce any other documents as may be required by a
Customs officer relating to the craft and its
passengers crew, cargo, stores and its intended
voyage of journey; and
(d) comply with all requirements in this or any other Act
concerning the craft and its passengers, crew,
cargo, stores, and its intended voyage or journey.
(2) The Comptroller may approve that a person-in-charge of a
craft is not to comply with the requirement of subsection (1).

39. Boarding of outward craft - The person-in-charge of a
craft departing from a Customs place, whether or not the
immediate destination of the craft is a point outside Samoa, must,
if required to do so by any Customs officer, by all reasonable
means, facilitate boarding by Customs officers.

40. Production of certificate of clearance - The person-in-
charge of a craft to whom a certificate of clearance has been
granted must, on demand by a Customs officer, produce the
certificate of clearance for examination by the officer and answer
any question that the officer may put to him or her about the craft
and its passengers, crew, cargo, stores and its intended voyage or
journey.

41. Departure to be from Customs place only-(1) Subject to
any prescribed exemptions and subsection (2), except with the
prior permission of the Comptroller for departure, a person-in-
charge of a craft must not:
(a) cause that craft to depart for a point outside Samoa
from a place within Samoa other than a Customs
place; or
(b) having obtained a certificate of clearance from a
Customs place in Samoa to depart for any point
outside Samoa, cause that craft -
(i) to not depart immediately from that
place;
(ii) to go to any other place in Samoa.



48 Customs 2014, No. 20
(2) Subsection (1) does not apply to a craft:
(a) that is required to berth, land, anchor, or otherwise
return to a place in Samoa that is not a Customs
place, if this return -
(i) is required by any statutory or other
requirement relating to navigation; or
(ii) is compelled by accident, stress of
weather, or other necessity; or
(b) that is authorised to depart for a point outside Samoa
from a place in Samoa other than a Customs place,
by the Comptroller.
(3) Section 26(2) to (4) apply, with modifications, to:
(a) an authorisation given by the Comptroller under
subsection (2)(b); and
(b) any departure from a place in Samoa (other than a
Customs place) in reliance on the authorisation.
42. Ministerial orders on stores for craft - The Minister
may, acting on the advice of the Comptroller, make Orders
prescribing:
(a) the classes of goods that are, or are not, regarded as
stores for the use of passengers and crew or the
service of craft about to depart from any Customs
place; and
(b) the conditions under which any stores may be shipped
free of duty or under drawback of duty; and
(c) the conditions under which any such stores are subject
to duty, and the form and manner in which those
stores must be entered.
PART 5
CUSTOMS ACCESS TO AND USE OF
INFORMATION ABOUT BORDER-CROSSING
GOODS, PERSONS AND CRAFT
Division 1 - General
43. Definition - In this Part:
“border crossing goods” means goods that are recorded by a
person concerned in the movement of goods, persons, or
craft:


2014, No. 20 Customs 49
(a) as having been imported into, or exported from,
Samoa; or
(b) as being imported into, or exported from, Samoa; or
(c) as intended to be imported into, or exported from,
Samoa.
“border-crossing person or craft” means a person (for
example, a passenger, or a member of the crew of a craft)
who or craft that, is recorded by a person concerned in the
movement of goods, persons, or craft:
(a) as having arrived in or departed from Samoa; or
(b) as arriving in, or departing from Samoa; or
(c) as intending to arrive in, or depart from, Samoa.
“person concerned in the movement of goods, persons, or
craft” means any of the following:
(a) an owner or an operator of a craft that carries or
transports goods or persons, or both, from Samoa
to a point outside Samoa, or from a point outside
Samoa to Samoa, for commercial purposes, or the
agent of an owner or an operator of that kind:
(b) a travel operator or the agent of a travel operator:
(c) an owner, occupier, or operator of a Customs
controlled area used for the purpose specified in
section 11(d) or (e):
(d) an operator of a business that handles, packs, stores, or
transports goods that are to be transported from
Samoa to a point outside Samoa:
(e) any persons or classes of persons, involved in any
other way in the carriage, handling or
transportation of goods, or persons, or both, from
Samoa to a point outside Samoa or from a point
outside Samoa to Samoa, for commercial purposes,
being persons or classes of persons approved for
the purposes of this paragraph.
“travel operator” means a person who organises the carriage,
handling, or transportation of goods or persons, or both,
from Samoa to a point outside Samoa or from a point
outside Samoa to Samoa, for commercial purposes.



50 Customs 2014, No. 20
44. Purpose-(1) The purpose of this Part is to facilitate:
(a) the exercise or performance of powers, functions, or
duties under this Act:
(b) the prevention, detection, investigation, prosecution
and punishment of offences that are, or that if
committed in Samoa would be -
(i) Customs offences of any kind; or
(ii) other offences punishable by
imprisonment;
(c) the processing of international passengers at the border
by public authorities:
(d) the protection of border security:
(e) the protection of the health and safety of members of
the public.
(2) To that end, this Part:
(a) requires certain persons concerned in the movement of
goods, persons, or craft to give to Customs access
to certain information about border-crossing goods,
persons, and craft; and
(b) controls the use of that information by Customs.

Division 2 - Access to information

45. Persons to whom section 46 or 47 applies - Section 46 or
47 applies to a person only if the person:
(a) is a person concerned in the movement of goods,
persons or craft; and
(b) has been required by the Comptroller by notice in
writing to comply with that section on and after a
date specified in the notice in writing.

Division 3 - Information to which access must be given

46. Information about border-crossing craft-(1) A person
to whom this section applies must give Customs access, on and
after the date specified in the notice referred to in section 45(b), to
information:
(a) that is of the kind specified in subsection (2); and



2014, No. 20 Customs 51
(b) that the person holds (whether in Samoa or overseas)
or has access to about any border-crossing craft.
(2) The information referred to in subsection (1)(a) is
information about:
(a) the border-crossing craft;
(b) what it is carrying or transporting;
(c) its journey to or from Samoa; and
(d) its arrival at, or departure from, Samoa, whether that
journey or arrival or departure has occurred, is
occurring or will occur.
(3) That information may include, but is not limited to, the
following information about the border-crossing craft:
(a) if the craft is carrying or transporting goods -
(i) loading and discharge details;
(ii) goods storage details; and
(iii) goods records; and
(b) if the craft is carrying or transporting persons—
(i) the number of persons on the craft
(whether passengers, or crew or other persons);
and
(ii) the seating arrangements or on-board
accommodation arrangements:
(iii) baggage storage details; and
(c) if the craft is carrying or transporting goods and
persons, the information in paragraphs (a) and (b).

47. Information about border-crossing persons-(1) A
person to whom this section applies must give Customs access, on
and after the date specified in the notice referred to in section
45(b), to information:
(a) that is of the kind specified in subsection (2); and
(b) that the person holds (whether in Samoa or overseas)
or has access to about any border-crossing person.
(2) The information referred to in subsection (1) is
information held by the person, or to which the person has access,
for the purpose of facilitating the border crossing person’s travel
to, or departure from, Samoa, whether that travel or departure has
occurred, is occurring, or will occur.



52 Customs 2014, No. 20
(3) That information may include, but is not limited to, any of
the following information about the border-crossing person:
(a) the person’s name, date of birth, place of birth,
nationality, sex and passport details;
(b) the person’s contact details (including telephone
number, address and email address);
(c) information identifying the craft on which the person
has travelled, is traveling, or intends to travel;
(d) any special conditions or arrangements the person has
made regarding his or her travel;
(e) where the person booked his or her travel;
(f) on what date the person booked his or her travel;
(g) whether the person has checked baggage.

48. Further provisions about giving Customs access to
information under section 46 or 47-(1) A person to whom
section 46 or 47 applies must give Customs access to the
information referred to in section 46 or 47, in the form and
manner approved (for example, in an electronic form and
manner).
(2) The Comptroller may, by notice in writing, in all or any
specified circumstances, exempt a person to whom section 46 or
47 applies:
(a) from complying with some or all of the person’s
obligations under that section; and
(b) from complying with some or all of the person’s
obligations under subsection (1).
(3) Section 46 or 47 does not require a person to whom the
section applies to give Customs access to information the person
holds or has access to about an employee (for example, about a
member of the crew of a craft) unless the information is
information of a kind also generally held by the person, or to
whom the person generally has access, in relation to passengers.
Division 4 - Use of information
to which access must be given
49. Controls on use by Customs of information-(1)
Customs may without warrant view all information to which
access is given under section 46.


2014, No. 20 Customs 53
(2) However, Customs may view information to which access
is given under section 47 only as provided in sections 50 to 53.
(3) Section 342 applies to the collection, use and disclosure by
Customs of information viewed by Customs under this section or
sections 50 to 53.

50. Information about travel within 28-day period-(1)
Information to which access is given under section 47 may be
viewed by Customs without warrant if it is information about
travel within the 28-day period.
(2) Customs may without warrant search information that it
may view under subsection (1) to determine whether that
information includes information that is relevant to search criteria
specified by Customs.
(3) However, if information is viewed under subsection (1),
Customs may collect, use and disclose that information under
section 342 whether or not it came to Customs as result of a
search.
(4) Powers under this section of viewing or searching are
exercisable in a particular case even though, in the circumstances
of that case, the purpose of the viewing or searching would not be,
or would not likely to be, frustrated if the viewing or searching
were delayed until a warrant under section 52 could be obtained
to authorise it.
(5) For the purposes of this section and section 51,
“information about travel within the 28 day period” means
information that, at any particular time, relates:
(a) to an arrival in or departure from, Samoa that,
according to the information -
(i) occurred within 14 days before that
time; or
(ii) is occurring at that time; or
(iii) will occur within 14 days after that
time; or
(b) to travel that, according to the information, occurred, is
occurring, or will occur, in connection with an
arrival or departure referred to in paragraph (a) -
(i) whether that travel is travel within
Samoa to overseas; and


54 Customs 2014, No. 20
(ii) whether that travel is travel that
occurred, is occurring, or will occur, before or
after that arrival or departure of that kind.
51. Information about other travel may be searched for
information relating to travellers within 28-day period-(1) In
this section, “information about other travel” means information:
(a) to which access is given under section 47; and
(b) that is not information about travel within the 28-day
period.
(2) This section applies to the following situation:
(a) Customs, in considering information viewed under
section 50, finds information about travel within
the 28-day period that relates to an arrival or
departure, and to travel, by a person:
(b) Customs wishes -
(i) to search information about other travel
to determine whether it includes information
that relates to that person; and
(ii) to view any information that relates to
that person and is found as a result of the
search.
(3) In that situation, Customs may without warrant:
(a) search information about other travel to determine
whether it includes information that relates to the
person; and
(b) view information in accordance with subsection (5).
(4) However, the search may be conducted only if it can be
completed within 14 days after the arrival or departure to which
the information about travel within the 28-day period relates (see
section 50(5)(a)). (5) Customs must not view information about other travel
unless that information relates to the person and is found as a
result of the search.
(6) Powers under this section of viewing or searching are
exercisable in a particular case even though, in the circumstances
of that case, the purpose of the viewing or searching would not be,
or would not likely to be, frustrated if the viewing or searching
were delayed until a warrant under section 52 could be obtained
to authorise it.


2014, No. 20 Customs 55
52. Search and viewing warrants-(1) This section applies to
any of the following situations:
(a) the Comptroller considers, in the light of information
of any kind that is available to Customs, that there
are reasonable grounds to suspect that -
(i) there exists a risk or threat relevant to
the purpose stated in section 44(1); or
(ii) a relevant offence (as defined in
subsection (6)) has been, is being, or will be
committed;
(b) Customs wishes -
(i) to search information to which access is
given under section 47 to determine whether it
includes information that is relevant to search
criteria specified by Customs (being search
criteria that are reasonably related to the
information available to Customs that gives
rise to the reasonable grounds to suspect
required by paragraph (a)); and
(ii) to view any information that is relevant
to the search criteria specified by Customs and
is found as a result of the search;
(c) the search cannot be conducted and the viewing done
under section 50 or 51, or Customs considers it
would be inexpedient for those things to be done
under section 50 or 51.
(2) In that situation, the Comptroller may, by application in
writing made on oath, apply to a Judge for a search and viewing
warrant authorising:
(a) the carrying out of the search within 14 days after the
day on which the warrant is granted (or within any
extension of that period granted by a Judge on an
application in writing for the purpose made within
that period); and
(b) the viewing by Customs of any information that is
relevant to the search criteria specified by Customs
and that is included in information to which
access is given under section 47, but of no other
information.


56 Customs 2014, No. 20
(3) The application must give details of the reasonable
grounds to suspect required by subsection (1), of the information
available to Customs that gives rise to those reasonable grounds to
suspect, and of the search criteria specified by Customs, and it
must also indicate whether the search is to be of all, or of only a
specified part or parts, of the information to which access is given
under section 47.
(4) On an application under subsection (2), a Judge may grant
a search and viewing warrant in the approved form, but only if he
or she is satisfied that:
(a) the reasonable grounds to suspect required by
subsection (1) exist; and
(b) the search criteria specified by Customs are reasonably
related to the information available to Customs that
gives rise to those reasonable grounds to suspect.
(5) The warrant is sufficient authority for the doing of the
things specified in subsection (2)(a) and (b).
(6) In this section and section 53, “relevant offence” means an
offence described in section 44(1)(b), or relevant to the purpose
stated in section 44(1).

53. Search and viewing without warrant in emergencies-
(1) This section applies to the following situation:
(a) the situation specified in section 52(1):
(b) the Comptroller considers that, if he or she were to
apply to a Judge for a search and viewing warrant
under section 52, the Judge would grant the
warrant:
(c) the Comptroller also considers that delaying a search
and any resulting viewing until a search and
viewing warrant can be obtained under section 52
would create a real risk that -
(i) the countering of the risk or threat
referred to in section 52(1)(a)(i) would be
frustrated; or
(ii) the prevention, detection, investigation,
prosecution, or punishment of the relevant
offence would be frustrated.



2014, No. 20 Customs 57
(2) In a situation in subsection (1), the Comptroller may, with
no further authority other than this section, have the things
specified in section 52(2)(a) and (b) done as if the doing of those
things were authorised by a search and viewing warrant under
section 52(4).
(3) However, if the Comptroller acts under subsection (2), he
or she must within 5 working days apply under section 52(2) for a
search and viewing warrant in relation to the matter.

54. Procedure if viewing of information not authorised-(1)
This subsection applies to both of the following situations:
(a) the five (5) working days period referred to in section
53(3) expires and the Comptroller has not made the
application required by that subsection:
(b) the application required by section 53(3) is made but,
in response to it, either no warrant is granted under
section 52(4), or a warrant is granted under section
52(4) authorising the doing of only some of the
things done in reliance on section 53(2).
(2) In a situation to which subsection (1) applies, things done
in reliance on section 53(2) must, to the extent that the doing of
those things is not authorised by a warrant granted under section
52(4), be treated for the purposes only of the countering of the
risk or threat referred to in section 52(1)(a)(i) or of the prevention,
detection, investigation, prosecution, or punishment of the
relevant offence, as if they were done without the authority of
section 53 or of a warrant granted under section 52(4).
(3) In a situation to which subsection (1) applies:
(a) the Customs must destroy immediately information
viewed by it in reliance on section 53(2) and that is
collected by it for a purpose specified in section
328 if the viewing of that information is not
authorised by a warrant granted under section
52(4); and
(b) other persons or bodies must destroy immediately
information viewed by the Customs in reliance
on section 53(2) and disclosed by it to the other



58 Customs 2014, No. 20
persons or bodies for a purpose specified in section
328(2) and collected by the other persons or bodies
if the viewing of that information is not authorised
by a warrant granted under section 52(4).

55. Security of applications for warrants-(1) As soon as an
application under section 52(2) has been determined by the Judge,
the Registrar must place all documents relating to the application
(except the warrant itself) in a packet, seal the packet, and
thereafter keep it in safe custody, except as provided in this
section.
(2) Despite any enactment or rule of law or rules of Court
entitling a party to proceedings to demand the production of
documents, a party of that kind is not entitled to demand the
production of documents held in safe custody under subsection
(1), except in accordance with this section.
(3) A party of that kind who requires the production of a
document held in safe custody under subsection (1) must, except
in a case to which subsection (9) or (10) applies, apply in writing
to the Registrar, who must promptly notify the Comptroller.
(4) If, within three (3) days after notice is given to the
Comptroller under subsection (3), the Comptroller gives written
notice to the Registrar that the Comptroller intends to oppose the
production of the documents, the Registrar must refer the matter
to a Judge.
(5) If the Comptroller does not give the written notice under
subsection (4), the Registrar must produce the documents to the
party applying for production.
(6) If a matter is referred to a Judge under subsection (4), both
the person requesting production of the documents and the
Comptroller opposing production must be given an opportunity to
be heard.
(7) The Judge may order that all or a specified part of a
document, the production of which is in dispute, not be produced
if the Judge is satisfied that:
(a) the document or part contains information of a kind
referred to in section 56(1); and
(b) production of that information would involve
disclosure of a kind referred to in section 56(2).


2014, No. 20 Customs 59
(8) Subject to subsection (7), the Judge must order the
production of the documents to the party requesting it.
(9) If a request for the production of a document kept in safe
custody under subsection (1) is made in the course of proceedings
presided over by a Judge and the request is opposed, the Judge
must hear and determine the matter as if it had been referred to
him or her under subsection (4).
(10) If a request of that kind is made in the course of any other
proceedings, the presiding judicial officer must promptly refer the
matter to a Judge to be heard and determined under subsection
(9).
(11) Despite anything in this section, a Judge who is presiding
over any proceedings in which the issue of a warrant under
section 52 is in issue is entitled to inspect any relevant document
held under subsection (1).
56. Information and disclosure in section 55(7)-(1)
Information falls within section 55(7)(a) if it:
(a) might lead to the identification of, or provide details of,
the source of the information, the nature, content,
or scope of the information, or the nature or type of
the assistance or operational methods available to
the Customs; or (b) is about particular operations that have been
undertaken, or are being or are proposed to be
undertaken, in pursuance of any of the functions of
the Customs; or
(c) has been provided to the Customs by the government
of another country or by an agency of a
government of another country or by an
international organisation, and is information that
cannot be disclosed by the Customs because the
government or agency or organisation by which
the information has been provided will not consent
to the disclosure.
(2) Disclosure of information falls within section 55(7)(b) if
the disclosure would be likely:
(a) to prejudice the security or defence of Samoa or the
international relations of the Government of
Samoa; or


60 Customs 2014, No. 20
(b) to prejudice the entrusting of information to the
Government of Samoa on a basis of confidence by
the government of another country or any agency
of such a government, or by any international
organisation; or
(c) to prejudice the maintenance of the law, including the
prevention, investigation, and detection of
offences, and the right to a fair trial; or
(d) to endanger the safety of any person.
(3) In this section:
“country” includes any State, territory, province, or other part
of a country;
“international organisation” means any organisation of States
or Governments of States, or any organ or agency of any
organisation of that kind.
Division 5 - Other provisions
57. Disposal of information collected by Customs-(1) This
section applies to information:
(a) viewed under any of sections 49 to 53; and
(b) collected for a purpose specified in section 329(2). (2) The Customs must, at least once every 6 months after this
section comes into force, determine whether the retention of the
information by the Customs continues to be necessary for that
purpose and, if it is not, must dispose of the information promptly.
(3) This section does not limit section 54(3)(a).
58. Protection of persons acting under authority of this
Part - The State, the Comptroller, a Customs officer or an
authorised person is not liable for anything done or omitted to be
done or purporting to have been done, in good faith or with
reasonable care, when carrying out any function or power
conferred by this Part.
59. Part does not limit other access to or use of
information - This Part does not:
(a) prevent a person concerned in the movement of goods,
persons, or craft from giving Customs access to
information otherwise than as required by or under
this Part;


2014, No. 20 Customs 61
(b) prevent Customs from using otherwise than as
provided in this Part information to which Customs
is given access otherwise than as required by or
under this Part;
(c) affect any obligation a person may have to give
Customs advance notice of matters under section
22;
(d) affect any obligation a person may have under this Act
to make an entry in respect of goods that are
imported or that are to be imported; or
(e) affect any powers Customs has to collect and use
information under section 329.
PART 6
ENTRY AND ACCOUNTING FOR GOODS
Division 1 - Importation of goods
60. Entry of imported goods-(1) Subject to any order made
under section 63, goods that are imported or that are to be
imported must be entered by the importer:
(a) in a approved form and manner (including by
electronic means into a computer or other device);
and
(b) within a approved time or any further time as the
Comptroller may allow.
(2) If an entry required by this section relates to goods that are
dutiable under the volume of alcohol present in the goods, the
person making the entry must, in the approved manner, specify
the volume of alcohol.
(3) A person entering goods under this section must:
(a) answer any question asked by a Customs officer with
respect to the goods; and
(b) on the request of a Customs officer, present the goods
to the officer, remove any covering from the
goods, unload any conveyance or open any part of
it, or open and unpack any package that the officer
wishes to examine.



62 Customs 2014, No. 20
(4) If:
(a) default is made in the entry of goods under this section;
or
(b) the goods are not claimed within a prescribed period,
duty becomes due and payable on the goods, and the goods may
be sold or otherwise disposed of by the Comptroller.

61. Provisional entries-(1) If the importer:
(a) cannot immediately supply the full particulars for
making an entry; and
(b) makes (by himself or herself or the importer’s agent) a
declaration to that effect before the Comptroller or
other Customs officer,
the importer or agent must make a provisional entry in the
approved form.
(2) A provisional entry, on being passed by the Comptroller, is
warrant for the landing and examination of the goods by the
importer.
(3) The importer of the goods included in a provisional entry:
(a) must make a complete entry within seven (7) days after
the passing of that entry or within any further time
allowed by the Comptroller; and
(b) if the importer makes default in so doing, the goods
may be dealt with by the Comptroller as if no
provisional entry had been made.
(4) A complete entry of the goods included in a provisional
entry must be made in the same manner as if the provisional entry
had not been made.

62. Delivery of goods on provisional entry-(1) The
Comptroller may, if the Comptroller thinks fit, deliver goods from
the control of the Customs for home consumption pursuant to a
provisional entry but only on receiving any security as he or she
thinks sufficient to cover the full amount of duty.
(2) A complete entry of the goods for home consumption must
be made by the importer within any time appointed by the
Comptroller.



2014, No. 20 Customs 63
63. Ministerial orders on entry of imported goods - The
Minister may, acting on the advice of the Comptroller, make
Order:
(a) prescribing when an entry is regarded to have been
made for the purposes of this Act; and
(b) prescribing the conditions under which an entry is
regarded to have been passed for the purposes of
this Act; and
(c) exempting specified goods or goods of a specified
class from the requirements of section 60(1),
subject to any prescribed conditions; and
(d) prescribing goods or classes of goods that are regarded
to have been entered under section 60(1) and the
circumstances in which and the conditions subject
to which those goods are to be so regarded to have
been entered.

64. Production of invoice and declaration-(1) On the first
entry (other than an entry for removal of any goods, the importer
or the importer’s agent must:
(a) produce to the Comptroller or other Customs officer
the invoice for the goods; and
(b) make, and deliver to the Comptroller or other Customs
officer, a declaration in the approved form
verifying that invoice and setting out the true value
for duty purposes of the goods and any other
approved particulars.
(2) The Comptroller may direct, in relation to any class or
classes of goods or transactions, that a Customs officer, must
retain the invoice so produced, or a legible copy made by carbon
or other duplicating process by or on behalf of the seller or
consignor of the goods.
(3) If any failure to produce the invoice as required by this
section is accounted for to the satisfaction of the Comptroller or
Customs officer, proof of its contents by a copy or otherwise may
be received instead of its production.



64 Customs 2014, No. 20
65. Ministerial orders on fees and charges for importation
of goods-(1) The Minister may, acting on the advice of the
Comptroller and with the approval of the Revenue Board, make
Orders prescribing fees or charges, or both, that are payable to
Customs to meet or assist in meeting costs and expenses incurred
by Customs in exercising functions or powers, or performing
duties, or providing services, under this Act that relate to the
importation of goods.
(2) A provision of Part 9 that relates to the collection and
recovery of duty apply to fees and charges under subsection (1),
as if those fees and charges were a duty.
(3) Before making an order, the Minister must be satisfied that
the persons that the Minister considers are representative of
interests likely to be substantially affected by the proposed order
have been consulted about the proposed order to the extent that is
reasonably practicable having regard to the circumstances of the
case.
(4) For the purposes of subsection (3), the Minister may take
into account any relevant consultation undertaken by or on behalf
of the Minister before this section comes into force.
(5) A failure to comply with subsection (3) does not affect the
validity of any order made under subsection (1).

66. Imported goods to be dealt on making of entry - Goods
for which entry has been made and passed are immediately to be
dealt with pursuant to the entry and this Act for the goods so
entered.

67. Cancellation and amendments of entries-(1) The
Comptroller may:
(a) cancel or amend an entry to prevent duplication of
entries or to correct an entry or a part of an entry;
and
(b) subject to section 125, refund a duty relating to the
cancellation or amendment of an entry.
(2) A cancellation or amendment of an entry by the
Comptroller under subsection (1) does not affect any penalty,
liability to seizure, or criminal liability already accrued or
incurred under that entry by the person making it.


2014, No. 20 Customs 65
(3) A person who is dissatisfied with a decision of the
Comptroller under subsection (1) may, within 20 working days
after the date on which notice of the decision is given, appeal to
the Customs Appeal Authority against that decision.

68. Unloading goods - A person may not unload goods that
are subject to the control of Customs from a craft except:
(a) under a permit or other authorisation granted by the
Comptroller, subject to any conditions determined
by the Comptroller; or
(b) if the safety of the craft, or the goods or persons in the
craft, is threatened by collision, fire, the stress of
weather or similar circumstances, or such other
circumstances as may be prescribed.

69. Craft imported other than as cargo-(1) Despite anything
in this Act, an entry must be made on a craft imported into
Samoa, other than as cargo, as the Comptroller may, by public
notice, determine for a craft or class of craft.
(2) For the purpose of making entries for a craft imported into
Samoa, other than as cargo, the craft is taken to have been
imported as cargo and unloaded as such on its arrival.

70. Samples or illustrations-(1) The importer of goods must
provide free-of-charge, any samples, illustrations, drawings,
documents or plans relating to the goods as may be required by a
Customs officer for the purposes of analysis, classification or
record.
(2) A sample required to be provided under subsection (1)
must be sufficient for the purpose for which it is taken.

Division 2 - Transportation of goods within Samoa

71. Transportation of imported goods - Unless permitted by
the Comptroller, goods that are subject to the control of Customs
may not be placed in a craft, vehicle, or other conveyance for
transportation within Samoa until entry has been made under
section 60(1).



66 Customs 2014, No. 20
72. Removal of goods from Customs controlled area-(1)
Goods that are subject to the control of Customs must not be
delivered to or removed from, a Customs controlled area except:
(a) as provided by this Act; or
(b) subject to subsection (3), with the permission of a
Customs officer after entry has been made and
passed in the approved form and manner; or
(c) under a conditional permit or other authorisation
granted by the Comptroller for those goods, subject
to any conditions the Comptroller may determine;
or
(d) by a Customs officer when carrying out his or her
duties under this Act.
(2) The Comptroller may, by notice in writing:
(a) vary or revoke any conditions of the permit or
authorisation; or
(b) revoke conditions of the permit or authorisation and
impose new conditions; or
(c) revoke the permit or other authorisation.
(3) Despite subsection (1)(b), while goods remain subject to
the control of Customs, the Comptroller may revoke any notice of
delivery given for those goods.
(4) A person who is dissatisfied with a decision of the
Comptroller under subsection (1)(c) or subsection (2) may,
within 20 working days after the date on which notice of the
decision is given, appeal to the Customs Appeal Authority against
that decision.

73. Temporary removal of goods from Customs controlled
area-(1) Subject to section 180 and to any other provisions of this
Act, the Comptroller may permit goods to be temporarily
removed from a Customs controlled area without payment of duty
for any time and in any quantities as he or she may approve.
(2) Goods so removed remain subject to the control of
Customs and are treated to be within the Customs controlled area
from which they were so removed, and the provisions of this Act
continue to apply to them accordingly.



2014, No. 20 Customs 67
Division 3 - Exportation of goods

74. Entry of goods for export-(1) Subject to any orders made
under section 75, goods that are exported or that are to be
exported must be entered by the exporter:
(a) in an approved form and manner (including by
electronic means into a computer or other device);
and
(b) within a approved time or any further time as the
Comptroller may allow.
(2) A person who makes an entry under this section must:
(a) answer any question relevant to matters arising under
this Act asked by a Customs officer with respect to
the goods; and
(b) at the request of a Customs officer, present the goods
to the officer, remove any covering from the
goods, unload any conveyance or open any part of
it, or open and unpack any package that the officer
wishes to examine.
(3) For goods to be exported under drawback, the making of
any entry is treated to be the making of claim for drawback.
(4) Unless the Comptroller determines in any particular case,
the right to drawback does not exist for goods placed on a craft
before entry has been made and passed.
(5) Unless permitted by the Comptroller, goods must not be
loaded for export until entry has been made in the approved form
and manner.
(6) Despite an entry being passed under subsection (5), the
Comptroller may revoke the goods’ permission to export if the
Comptroller has reasonable cause to suspect the goods endanger,
or threaten to endanger:
(a) border security; or
(b) Samoa’s trade interests or international obligations; or
(c) the life, health, or safety of a person or group of
persons; or
(d) the safety of the craft that will carry the goods, or of
other goods to be carried on that craft.



68 Customs 2014, No. 20
75. Ministerial orders on entry of goods for export - The
Minister, acting on the advice of the Comptroller, may by order:
(a) exempt specified goods or goods of a specified class
from the requirements of section 74(1), subject to
conditions prescribed in the order; and
(b) prescribe goods or classes of goods that are to be
treated to have been entered under section 74(1)
and the circumstances in which and the conditions
subject to which those goods are to be so treated.

76. Samoa certificates of origin for goods for export to
party to free trade agreement-(1) A certification body
authorised by the Comptroller under section 77 (a “certification
body”) for a party to a free trade agreement may issue a Samoa
certificate of origin of goods for export to that party.
(2) A Samoa certificate of origin, in respect of goods for
export to a party to a free trade agreement, is a document issued
by a certification body that:
(a) identifies the goods to which it relates; and
(b) certifies that those goods originate in Samoa.
(3) Goods originate in Samoa if, for the purposes of the
relevant free trade agreement, the goods satisfy the requirements
of the rules of origin prescribed for that agreement.

77. Bodies authorised to issue Samoa certificates of origin-
(1) The Comptroller may designate a body as a certification body
if the Comptroller is satisfied that the body meets the prescribed
criteria (if any).
(2) A designation may be subject to:
(a) any prescribed terms and conditions; and
(b) any additional terms and conditions imposed by the
Comptroller.

78. Ministerial orders on Samoa certificates of origin and
certification bodies - The Minister may, acting on the advice of
the Comptroller, make orders for any of the following purposes:
(a) prescribing forms for the purposes of sections 76 and
77; and



2014, No. 20 Customs 69
(b) prescribing the manner in which applications for
designation as a certification body must be made;
and
(c) prescribing criteria for certification bodies; and
(d) prescribing terms and conditions subject to which
designations as a certification body may be made;
and
(e) prescribing fees, subject to the prior approval of fees
by the Revenue Board.

79. Goods for export to be dealt on making of entry-(1) For
goods that have been entered for export, the person making the
entry or the owner of the goods must immediately export the
goods to a point outside Samoa pursuant to the entry and this Act
on the exportation of goods.
(2) If goods entered for export are not exported according to
the entry, the person making the entry must immediately give
notice to Customs of the failure to export and the reasons for it, in
any such case, the Comptroller:
(a) must cancel or amend the entry; and
(b) may, where applicable, allow the goods to be released
from the control of Customs.
(3) Despite subsection (1), if the licence conditions of a
Customs controlled area allow, an export entry may be made for
goods removed from that area for sales made for delivery to
persons on their arrival in Samoa from a point outside Samoa.

80. Goods for export not to be landed - Goods loaded for
export may not, without the permission of a Customs officer, be
landed except at a point outside Samoa.

81. Time of exportation - For the purposes of this Act, the
time of exportation is the time when the exporting craft leaves the
last Customs place at which that craft calls immediately before
proceeding to a point outside Samoa.



70 Customs 2014, No. 20
Division 4 - Customs seals

82. Customs seal may be applied to goods for export-(1)
The Comptroller may, by notice in writing specifying the date on
and after which the appointment takes effect, appoint a Customs
officer to apply Customs seals to packages of goods to be
exported.
(2) The notice must:
(a) specify the circumstances in which the officer or other
person may apply a Customs seal to a package of
goods; and
(b) prohibit the officer or other person from applying a
Customs seal in any other circumstances.
(3) Without limiting subsection (2), the notice must specify
that the officer or other person may apply a Customs seal to a
package of goods to which no Customs seal has earlier been
applied only if:
(a) the exporter concerned (or his or her agent or
employee) consents to the seal being applied; or
(b) the seal is applied incidental to, and immediately after,
the exercise by any person of a power under this
Act to examine or search for goods of any kind.
(4) The notice must:
(a) also specify the circumstances in which Customs
officer or other person may alter, remove, damage,
dispose of, or otherwise interfere with a Customs
seal applied to a package of goods; and
(b) prohibit the officer or other person from interfering in
any way with a Customs seal of that kind in any
other circumstances.
(5) A notice of appointment under this section may be
amended or revoked by the Comptroller by a further notice in
writing given to Customs officer or other person concerned and
specifying the date on or after which the amendment or revocation
takes effect.

83. Warning notices for packages to which seal applied - A
notice of appointment under section 82 must also require Customs
officer or other person concerned, on applying a Customs seal to a


2014, No. 20 Customs 71
package of goods that are not goods to be exported under a
Customs-approved secure export scheme, to ensure that there is
attached to the package a warning notice that explains in terms
approved by the Comptroller:
(a) that the goods in the package are, from the time when a
Customs seal is first applied to the package until
the exportation of the goods to a point outside
Samoa, goods subject to the control of Customs;
(b) that the powers to search and detain under section 158
are available in respect of a vehicle in Samoa if
there are suspected to be in or on the vehicle goods
that are, or suspected to be -
(i) subject to the control of Customs; and
(ii) in a package to which a Customs seal
has been applied;
(c) that a Customs officer may, under section 161(2),
question one (1) or more of the following persons
about any cargo destined to be exported from
Samoa -
(i) the owner or operator of a vehicle that a
Customs officer has reasonable cause to
suspect has in or on the vehicle or has within
the previous 72 hours had in or on the vehicle,
goods subject to the control of Customs and in
a package to which a Customs seal has been
applied;
(ii) the owner or occupier of premises that a
Customs officer has reasonable cause to
suspect have in or on the premises, or have
within the previous 72 hours had in or on the
premises, goods subject to the control of
Customs and in a package to which a Customs
seal has been applied;
(iii) an employee of a person described in
subparagraph (i) or (ii);
(d) that the powers in section 174 (which include powers
of examination) are available in respect of goods
that are, or are suspected to be -
(i) subject to the control of Customs; and


72 Customs 2014, No. 20
(ii) in a package to which a Customs seal
has been applied.
Division 5 - Customs approved secure exports schemes
84. Comptroller may approve secure exports scheme-(1) In
this section and sections 86 and 90, “exporter” means a person
involved in the carriage, handling, transportation, or exportation
of goods for export.
(2) The Comptroller:
(a) may, on application by an exporter, approve a secure
exports scheme to be a Customs approved secure
exports scheme; and
(b) must ensure that the exporter concerned is notified
promptly and in writing of any decision to give or
to decline an approval under this section.
(3) An approval under this section:
(a) must be in writing, subject to any conditions the
Comptroller specifies in the approval; and
(b) takes effect either on the day after the date on which it
is given or on any later date specified in the
approval; and
(c) may be revoked by the Comptroller by notice in
writing given to the exporter concerned and
specifying any conditions of the revocation and the
date on or after which the revocation takes effect.
(4) Subsections (2) and (3) apply (with modifications) to any
amendment to a secure exports scheme.
(5) The Comptroller must, on application by the exporter,
revoke an approval of a secure exports scheme, subject to the
condition that goods remain subject to the scheme until exported
if, at the time the revocation takes effect, the goods have been
secured in a Customs-approved secure package under the scheme
but not yet exported.
(6) An applicant who is dissatisfied with a decision of the
Comptroller under this section may, within 20 working days after
the date on which notice of the decision is given, appeal to the
Customs Appeal Authority against that decision.



2014, No. 20 Customs 73
85. Purpose of secure exports scheme - The purpose of a
secure exports scheme is to help to ensure that goods to be
exported under the scheme are:
(a) packaged securely and with no other goods; and
(b) conveyed securely and without interference to the
place of shipment and shipped.

86. Matters to be specified in secure exports scheme-(1) A
secure exports scheme must specify how the goods to be exported
under the scheme are to be packed, including:
(a) the secure package to be used:
(b) the seal or markings to be applied to the package, as
soon as it is secured -
(i) to show that, when it was secured, the
package contained only the goods, and was
secured in an approved way; and
(ii) to help to identify tampering or
interference with the package after it is
secured.
(2) A secure exports scheme must also specify any conditions
required by the Comptroller as to:
(a) the persons who are to pack the goods, and the security
checks to be applied to those persons;
(b) the conditions in which packing is to occur (for
example, the area or areas in which parking is to
occur, and the controls on the entry and exit of
persons and goods to that area or those areas);
(c) any other requirements relating to how the goods are to
be packed.
(3) A secure exports must also specify how, on the completion
of the packing of the goods, the goods are to be conveyed to the
place of shipment and shipped, including any conditions required
by the Comptroller as to:
(a) the persons who are to convey the goods, and the
security checks to be applied to those persons;
(b) the manner in which the goods to be conveyed;



74 Customs 2014, No. 20
(c) any place or places of security en route to the place of
shipment in which the goods are to be stored in the
course of being conveyed to the place of shipment
and shipped.

87. Matters to be acknowledged in secure exports scheme -
A secure exports scheme must include express acknowledgement
by the exporter concerned:
(a) that the goods to be exported under the scheme are,
from the time when they are first secured
in a Customs-approved secure package until the
exportation of the goods to a point outside Samoa,
goods subject to the control of Customs;
(b) that the powers to search and detain under section 158
are available in respect of vehicle in Samoa if there
are suspected to be in or on the vehicle goods that
are, or are suspected to be -
(i) subject to the control of Customs; and
(ii) in a Customs-approved secure package;
(c) that a Customs officer may, under section 161(2),
question one (1) or more of the following persons
about any cargo destined to be expected from
Samoa -
(i) a person who is the owner or operator of
a vehicle that a Customs officer has reasonable
cause to suspect has in or on it, has within the
previous 72 hours had in or on it, goods subject
to the control of Customs and in a Customs-
approved secure package;
(ii) a person who is the owner or occupier
of premises that a Customs officer has
reasonable cause to suspect have in or on them,
goods subject to the control of Customs and in
a Customs-approved secure package;
(iii) a person employed by a person
described in subparagraph (i) or (ii);
(d) that the powers in section 174 (which include powers
of examination) are available in respect of goods
that are, or are suspected to be -


2014, No. 20 Customs 75
(i) subject to the control of Customs; and
(ii) in a Customs-approved secure package.

88. Goods to be exported under Customs approved secure
exports scheme may be exported under drawback-(1) Goods to
be exported under a Customs-approved secure exports scheme
may be exported under drawback.
(2) If goods to be exported under a Customs-approved secure
exports scheme are exported under drawback, then any prescribed
conditions for allowing drawback of duty must be satisfied, even
though satisfying those conditions may involve conveying or
handling or storing the goods in a way not specified in the
scheme.

89. Use of Customs seals in relation to goods to be
exported under Customs-approved secure exports schemes-(1)
This Act does not prevent a Customs seal from being used on a
Customs-approved secure package after an approved seal or
markings of the kind referred to in section 86(1)(b) have been
applied to the package under the relevant Customs-approved
secure exports scheme.
(2) Goods to be exported under a Customs-approved secure
exports scheme are not to be regarded as no longer to be exported
under the scheme just because 1 or more Customs seals have been
applied to Customs-approved secure package concerned.

90. Exporters may be involved in exportation of goods
outside Customs approved secure exports scheme-(1) This
section applies to an exporter involved in the carriage, handling,
transportation or exportation of goods for export under 1 or more
Customs-approved secure exports scheme.
(2) This Act does not prevent the exporter from being
involved in the carrying, handling, transportation or exportation of
goods for export otherwise than under that scheme or those
schemes.



76 Customs 2014, No. 20
PART 7
PROHIBITED IMPORTS AND
PROHIBITED EXPORTS

91. Prohibited imports-(1) A person must not import into
Samoa:
(a) any of the goods specified in Schedule 1; or
(b) all publications that are objectionable within the
meaning of this Act in the hands of all persons and
for all purposes; and all other indecent or obscene
articles;
(c) goods or electronic publications the importation of
which is prohibited by a order made under
subsection (3) or any other written law of Samoa
where the importation of such goods is prohibited.
(2) Electronic publications the importation of which is
prohibited by subsection (1) must be treated as if they were goods
for the purposes of this Act.
(3) If it is necessary in the public interest, the Minister acting
on the advice of the Comptroller may, by order, prohibit the
importation into Samoa of:
(a) any specified goods or electronic publications; or
(b) goods or electronic publications of a specified class or
classes.
(4) A prohibition imposed under this section:
(a) may be general; or
(b) may be limited to the importation of goods or
electronic publications from a specified place or by
or from a specified person or class of persons; or
(c) may, whether general or limited, be absolute or
conditional.
(5) A conditional prohibition may allow the importation of
goods or electronic publications:
(a) under the authority of a licence or a permit (whether
granted before or after the importation of the
goods), or a consent, to be granted by the
Comptroller or by any other person named in the
order, on or subject to any terms or conditions not



2014, No. 20 Customs 77
inconsistent with the provisions of the prohibition,
as may be imposed by the Comptroller or other
person granting the licence, permit, or consent; or
(b) on or subject to any other prescribed conditions.
(6) No goods otherwise dutiable are exempt from duty
because their importation is unlawful.

92. Prohibited exports-(1) A person must not export from
Samoa:
(a) any publication that is objectionable in the hands of a
person and for any purpose; and
(b) goods or electronic publications the exportation of
which is prohibited by an order made under
subsection (3) or any other enactment where the
exportation of the goods is prohibited.
(2) Electronic publications (the exportation of which is
prohibited by subsection (1)) must be treated as if they were
goods for the purposes of this Act
(3) If the prohibition is necessary in the public interest, the
Minister, acting on the advice of the Comptroller, may by order
prohibit the exportation from Samoa of:
(a) any specified goods or electronic publications; or
(b) goods or electronic publications of a specified class or
classes.
(4) A prohibition under this section:
(a) may be general; or
(b) may be limited to the export of goods or electronic
publications to a specified place or by or to a
specified person or class of persons; or
(c) may, whether general or limited, be absolute or
conditional.
(5) A conditional prohibition may allow the exportation of
goods or electronic publications:
(a) under the authority of a licence, permit or consent, to
be granted by the Comptroller or by any other
person named in the order, on or subject to any
terms or conditions not inconsistent with the
provisions of the prohibition, as may be imposed



78 Customs 2014, No. 20
by the Comptroller or other person granting the
licence, permit or consent; or
(b) on or subject to any other prescribed conditions.
(6) A prohibition under this section does not apply to goods
that are already loaded into the exporting craft at the time when
the prohibition comes into force.
(7) Unless otherwise prescribed by an order under this section,
an order under this section prohibiting the exportation of goods
extends to and applies to the shipment of the goods for use as
stores by a craft.

93. Production of licence or permit for goods - If, under this
Act, or any other enactment, the importation or exportation of
goods, or of goods of any class or kind, is prohibited except under
the authority of a licence or permit under an enactment, the
Comptroller may refuse to pass an entry for those goods, or for
goods of that class or kind until he or she is satisfied that a licence
or permit has been issued.

PART 8
DUTIES

Division 1 - Valuation of goods

94. Importer to specify Customs value on entry-(1) A
person who makes entry of goods imported or to be imported
must, on making entry, specify the Customs value of the goods,
determined pursuant to Regulations made under this Act.
(2) An importer or agent of an importer who makes an
assessment under subsection (1) must:
(a) keep the documents, records, and information in
respect of that entry in a manner and for a period,
as is required by section 111 and any regulations
made for the purposes of that section; and
(b) when required by Customs, produce those documents,
records, and information for the purpose of
establishing the accuracy of the assessment.



2014, No. 20 Customs 79
95. Amendment of valuation assessment-(1) If the
Comptroller is satisfied, whether as the result of an investigation
carried out under section 178, or as the result of an audit or
examination carried out under section 182, or for any other
reason, that an assessment made under section 94(1) in respect of
goods is:
(a) inconsistent with Regulations made under this Act
prescribing the valuation of goods for the purposes
of the Tariff; or
(b) for any other reason, incorrect,
the Comptroller may amend that assessment, and that amended
assessment is the Customs value for the purposes of this Act.
(2) Notice in writing must be given to the importer of:
(a) an amended assessment made under subsection (1);
and
(b) the basis for the amended assessment, and where
applicable, the relevant clauses of Regulations
referred to in subsection 95(1)(a) relied upon for
the valuation of goods for the purposes of the
Customs Tariff Act 1975 that are relevant to the
amended assessment.
(3) Subsection (1) applies whether or not:
(a) the goods have been released from the control of
Customs; or
(b) any duty assessed has been paid.
(4) An importer who is dissatisfied with a decision of the
Comptroller under this section may, within 20 working days after
the date on which notice of the decision is given, appeal to the
Customs Appeal Authority against the decision.

96. Currency and exchange rate-(1) Customs value must be
determined or declared in the currency of Samoa.
(2) If an amount that is required under this Act to be taken
into account for the purpose of assessing duty or for any other
purpose is not an amount in the currency of Samoa, the amount to
be so taken into account is the equivalent amount in the currency
of Samoa in accordance with a fair rate of exchange set regularly
and determined by the Comptroller.



80 Customs 2014, No. 20
(3) The regular determinations of the fair rates of exchange of
foreign currency made by the Comptroller must be publicly
notified.
(4) If an amount is required to be converted into the currency
of Samoa under subsection (1), the amount must be converted:
(a) for goods of which an entry has been made, at the rate
applying as at the date of the making of the first
entry (not being an entry for removal) for those
goods:
(b) for other goods (at the rate applying as at the date of
the first assessment of Customs duty on those
goods).

97. State’s right of compulsory acquisition-(1) For the
protection of the revenue against the undervaluation of goods
subject to ad valorem duty, goods for which entry is made may, at
any time while they remain subject to the control of Customs, be
acquired by the State.
(2) The right of taking goods under subsection (1) may be
exercised by the Comptroller, and the acquisition of the goods is
effected as soon as a warrant, in the approved form for their
acquisition, is signed by the Comptroller.
(3) Goods become the property of the State under this section
on the signing of the warrant.
(4) Notice in writing that the Comptroller has signed a
warrant under this section is to be given to the importer
immediately after the signing of the warrant.
(5) Goods acquired by the State under this section must, if no
appeal is made under subsection (8), be sold by the Comptroller
or by his or her agent and the proceeds of sale must be accounted
for as Customs revenue.
(6) The price payable by the State for the goods acquired
under this section must be:
(a) equal to their declared Customs value with the addition
of:
(i) any charges for freight, insurance and
other matters incidental to their importation as
the Comptroller thinks reasonable; and



2014, No. 20 Customs 81
(ii) any duties already paid on the goods;
and
(b) paid to the importer without further appropriation than
this section within 20 working days of the
acquisition of the goods.
(7) This section does not limit or affect any other powers of
Customs on the goods or any liability of the importer or any other
person for an offence committed in respect of the goods.
(8) An importer who is dissatisfied with a decision of the
Comptroller under this section may, within 20 working days after
the date on which notice of the decision is given, appeal to the
Customs Appeal Authority against that decision.

Division 2 - Origin and preferential tariff provisions

98. Origin of fish or other produce of the sea-(1) For fish or
other produce of the sea, or goods produced or manufactured
wholly or partly from fish or produce at sea, anything done by or
on board a ship belonging to a country (other than Samoa) is
treated, for the purposes of this Act and any enactment to have
been done in that country, and the produce of the sea or goods so
produced or manufactured at sea, if brought direct to Samoa, are
treated to be imported into Samoa from that country.
(2) The Comptroller must determine any question that may
arise as to the country to which any ship belongs for the purposes
of subsection (1); and the determination of the Comptroller is
final.

99. Ministerial orders for determining country of produce
or manufacture - The Minister acting on the advice of the
Comptroller, may, by order:
(a) prescribe the goods or any type or class of goods that
are treated to be the produce or manufacture of any
company or any group of countries -
(i) for the purposes of this Act; or
(ii) for the purposes of the Customs Tariff
Act 1975; and



82 Customs 2014, No. 20
(b) prescribe the conditions to be fulfilled before goods are
treated to be the produce or manufacture of any
country or any group of countries; and
(c) authorise the Comptroller to determine (in relation to
specific goods) -
(i) that the percentage of the goods’ factory
or works cost is to be increased or decreased;
(ii) the valuation or method of valuation
(including a reduced or zero valuation) if any
material, labour, or overhead used in the goods
production has been supplied free of charge or
at a reduced cost;
(iii) the required percentage of qualified
area content in case of unforeseen
circumstances that are unlikely to continue;
(iv) variations or conditions relating to the
goods entering the commerce of another
country.

100. Conditions precedent to entry of goods at preferential
rates of duty-(1) If it is claimed that any goods are entitled under
this Act or any other enactment or authority to be entered free of
duty or at any rate of duty lower than the rate in the Tariff for the
goods, the Comptroller may require the claim to be verified at the
time of entry or a subsequent time (including any time after the
goods have ceased to be subject to the control of Customs).
(2) If the Comptroller requires the claim to be verified at the
time of entry of the goods and the claim is not verified to the
satisfaction of the Comptroller at that time, the goods for which
the claim has been made must not be so entered.

101. Unsubstantiated preference claims-(1) If the
Comptroller is satisfied:
(a) whether as the result of an investigation carried out
under section 178; or
(b) whether as the result of an audit, or examination
carried out under section 182; or



2014, No. 20 Customs 83
(c) for any other reason,
that the country of which goods are the produce or manufacture
cannot be ascertained because no evidence can be found,
the goods are treated, for the purposes of this Act or any other
enactment or authority to be the produce or manufacture of a
country subject to the rates of duty set out in the Tariff.
(2) An importer must be advised by notice in writing of a
decision of the Comptroller under this section.
(3) An importer who is dissatisfied with a decision of the
Comptroller under this section may, within 20 working days after
the date on which notice of the decision is given, appeal to the
Customs Appeal Authority against that decision.
(4) This section applies whether or not the goods have been
released from the control of Customs.

PART 9
ASSESSMENT, REFUNDS AND
DRAWBACKS OF DUTY

Division 1 - Assessment and Recovery

102. Duty on imported goods a State debt-(1) The duty on
all goods imported constitutes, immediately on importation of the
goods, a debt due to the State.
(2) The duty is owed by the importer of goods, and, if more
than one (1) (whether at or at any time after the time of
importation) then jointly and severally by all of them.
(3) Subject to this Act, the debt becomes due and payable
when:
(a) goods have been entered under section 60 and the entry
has been passed for home consumption; or
(b) goods have been entered under section 60 for removal
to a manufacturing area; or
(c) goods have been wrongfully landed or otherwise
wrongfully dealt with without having been entered
under section 60; or
(d) an offence has been committed against this Act in
respect of the goods.



84 Customs 2014, No. 20
(4) The debt is recoverable by action at the suit of the
Comptroller on behalf of the State.
(5) The right to recover duty as a debt due to the State is not
affected by the fact that:
(a) the goods have ceased to be subject to the control of
Customs; or
(b) a bond or other security has been given for the
payment of duty; or
(c) no proper assessment of duty has been made under this
Act or that a deficient assessment of duty has been
made.
(6) The Comptroller may:
(a) subject to any terms and conditions, approve any
person or class of persons as persons who may
defer the payment of duty due under this section;
and
(b) for the purpose of paragraph (a), determine a duty
accounting period; and
(c) may amend, suspend or withdraw the approval; or
(d) vary, suspend or withdraw any term or condition under
which the approval is given or impose new term or
condition; or
(e) vary the duty accounting period.
(7) The Comptroller must, in writing, advise a person or class
of persons affected by a decision under subsection (6).
(8) All goods specified in the inward report of any craft are
presumed to have been actually imported unless the contrary is
proved.
(9) A person who is dissatisfied with a decision of the
Comptroller under subsection (6) may, within 20 working days
after the date on which notice of the decision is given, appeal to
Customs Appeal Authority against that decision.

103. Power of Minister to suspend, remit, refund or create
exemptions from duty, excise duties, etc.-(1) The Minister
acting on the advice of the Comptroller, may by order suspend,
order the remission or refund of, or create exemptions from, duty
or excise duty in respect of goods or classes of goods
manufactured in Samoa or imported into Samoa that are:


2014, No. 20 Customs 85
(a) supplied solely for the use of such organisations,
expeditions, or other bodies as may be approved by
the Minister and as may, from to time to time, be
established or temporarily based in Samoa under
an agreement or arrangement entered into by or on
behalf of the Government of Samoa with the
Government of any other country or with the
United Nations; or
(b) supplied solely for the use of persons temporarily
resident in Samoa for the purpose of serving as a
member of any such approved organisation,
expedition, or other body.
(2) The Comptroller may impose any conditions on goods or a
class of goods to which an order is made under this section.

104. Additional duty imposed-(1) If a duty, the payment of
which has been deferred under section 102(6), remains unpaid by
the due date for payment, additional duty must be imposed as
follows:
(a) additional duty of 10% of the amount of duty unpaid
by the due date; and
(b) additional duty of 2% of the amount of duty, including
additional duty, unpaid at the end of the period of
30 days after the due date; and
(c) additional duty of 2% of the amount of duty, including
additional duty, unpaid at the end of each
succeeding period of 30 days.
(2) Despite subsection (1), the Comptroller may remit or
refund the whole or any part of any additional duty imposed by
that subsection.
(3) If, for any reason, the amount of duty for which additional
duty has been imposed under subsection (1) is amended, the
additional duty must, if necessary, be adjusted accordingly.
(4) A person who fails to pay duty or additional duty under
subsection (1) on the due date may be suspended from a deferred
duty payment scheme by the Comptroller.
(5) A person liable for the payment of the duty who is
dissatisfied with a decision of the Comptroller under subsection
(3) may, within 20 working days after the date on which notice of


86 Customs 2014, No. 20
the decision is given, appeal to the Customs Appeal Authority
against that decision.

105. Assessment of duty-(1) An entry for goods made under
this Act is taken to be an assessment by the importer or licensee,
as the case may be, as to the duty payable in respect of those
goods.
(2) If the Comptroller has reasonable cause to suspect that
duty is payable on goods by a person who has not made an entry
on the goods, the Comptroller may assess the duty at an amount
as the Comptroller considers proper.
(3) The person liable for the payment of the duty must be
advised of the assessment by notice in writing.
(4) A person liable for the payment of the duty who is
dissatisfied with a decision of the Comptroller under subsection
(2) may, within 20 working days after the date on which notice of
the decision is given, appeal to the Customs Appeal Authority
against that decision.

106. Amendment of assessment-(1) Subject to section 110,
the Comptroller may amend an assessment of duty in order to
ensure the correctness of the assessment even though:
(a) the goods to which the duty relates are no longer
subject to the control of Customs; or
(b) the duty originally assessed has been paid.
(2) If the amendment has the effect of imposing a fresh
liability or alternating an existing liability, notice in writing must
be given by the Comptroller to the person liable for the duty.
(3) A person liable for the payment of the duty who is
dissatisfied with a decision of the Comptroller under this section
may, within 20 working days after the date on which notice of the
decision is given, appeal to the Customs Appeal Authority against
that decision.

107. Due date for payment of duty-(1) Unless otherwise
specified in this Act, the due date for the payment of duty:
(a) assessed under section 105(2); or
(b) reassessed under section 106; or



2014, No. 20 Customs 87
(c) demanded under section 118 or 119,
is the date that is 30 days after the date on which written notice of
the assessment, amended assessment or demand is given by the
Comptroller.
(2) However, if the Comptroller has reasonable cause to
believe that a person will be unable to pay the duty by the due
date under subsection (1), the Comptroller may, by notice in
writing, require that person to pay the duty by an earlier date.
(3) A notice issued under subsection (2) is a demand for
payment, and the duty becomes due and payable on the date fixed
by the Comptroller.
(4) A person liable for the payment of the duty who is
dissatisfied with the decision of the Comptroller under subsection
(2) may, within 20 working days after the date on which notice of
the decision is given, appeal to the Customs Appeal Authority
against that decision.
(5) If all or part of a duty remains unpaid by the due date, the
amount outstanding is treated to have been increased by an
amount calculated under section 104(1).

108. Assessment presumed to be correct-(1) An assessment
made by the Comptroller under this Act, including an amended
assessment, is presumed to be correct and duty is payable
accordingly unless on an appeal a different amount is determined
to be the duty payable on the goods or it is determined that no
duty is payable.
(2) Despite anything in this Act, where an appeal has been
lodged under Part 8, 9, or 11, the Comptroller may, subject to
receiving any security as he or she thinks sufficient to cover the
full amount of duty, release the goods from the control of
Customs.

109. Obligation to pay duty not suspended by appeal-(1)
Subject to subsection (3), the obligation to pay and the right to
receive and recover duty under this Act are not suspended by any
appeal or legal proceedings.



88 Customs 2014, No. 20
(2) Subject to subsection (3), if the appellant is successful in
the appeal or the proceedings:
(a) any amount of the duty or any security received by the
Comptroller in excess of the amount that, under the
decision on the appeal or the proceedings, was
properly payable must immediately be refunded to
the appellant by the Comptroller; or
(b) the appellant must be released from the conditions of
the security imposed under section 179.
(3) An obligation on the Comptroller under subsection (2) is
suspended pending the outcome of any appeal filed by the
Comptroller under this Act or any other enactment against the
decision requiring the duty to be refunded.

110. Limitation of time for amendment of assessment-(1) If
an assessment of duty has been made under this Act, the
Comptroller must not amend the assessment so as to increase the
amount of the assessment after the expiration of 4 years from the
date on which the original assessment was made.
(2) Despite subsection (1), if, in the opinion of the
Comptroller, the entry or any declaration made for the goods was
fraudulent or wilfully misleading, the Comptroller may amend the
assessment at any time so as to increase the amount of the
assessment.

111. Keeping business records-(1) A licensee, importer,
exporter or certification body authorised by the Comptroller under
section 77 (“person”) must keep or cause to be kept in Samoa any
records, for a prescribed period of time not exceeding seven (7)
years.
(2) The person must, as and when required by a Customs
officer:
(a) make the records available to Customs; and
(b) provide copies of the records as required; and
(c) answer any questions relevant to matters arising under
this Act asked by any officer in respect of them.



2014, No. 20 Customs 89
(3) If, for the purposes of complying with subsection (2),
information is recorded or stored by means of an electronic or
other device, the person or person’s agent must, at the request of a
Customs officer, operate the device, or cause it to be operated, to
make the information available to the Customs officer.

112. Giving Customs access to business records-(1) This
section applies to a person only if the person:
(a) is a person to whom section 111(1) applies or a person
otherwise involved in the carriage, handling, or
transportation of goods that are being imported to,
or exported from, Samoa, including a person
involved in the transportation of goods to a
Customs place from which goods for export will
proceed to a point outside Samoa; and
(b) has been required by the Comptroller by notice in
writing to comply with this section on and after a
date specified in the notice in writing.
(2) On and after the date specified in the notice in writing, a
person to whom this section applies must:
(a) if the person is a person to whom section 111(1)
applies, give Customs access to the records the
person is required to keep under section 111; and
(b) if the person is a person otherwise involved in the
carriage, handling, or transportation of goods that
are being imported to, or exported from, Samoa,
give Customs access to any records the person may
currently keep of the kind required to be kept
under section 111.
(3) A person to whom this section applies must:
(a) give Customs that access in the approved form and
manner, including in an electronic form and
manner; and
(b) ensure that Customs has that access at all reasonable
times.
(4) The Comptroller may, by notice in writing, exempt a
person to whom this section applies from complying with some or
all of the person’s obligations under this section in all or any
specified circumstances.


90 Customs 2014, No. 20
(5) This section does not affect an obligation under section
111 to keep or cause to be kept, make available, provide copies
of, or answer questions in respect of, records.

113. Meaning of “related” - In section 114, one person (A) is
“related” to another person (B):
(a) if A is connected to B by blood relationship, marriage,
or adoption, or if A is a trustee of a trust in which
B is a beneficiary, and for the purposes of this
paragraph -
(i) persons are connected by blood
relationship if within the fourth degree of
relationship traced through a common ancestor;
(ii) persons are connected by marriage,
civil union, or de-facto relationship if they are
married to, in a civil union with, or in a de-
facto relationship with each other (“partners”),
and includes a relationship between one partner
and a person connected by blood relationship
with the other partner;
(iii) persons are connected by adoption if
one has been adopted as the child of the other
or as a child of a person who is within the third
degree of relationship to the other;
(b) if B is a company, where A is a director or officer of B,
or is related (within the meaning of paragraph (a))
to a director or officer of B, or is directly or
indirectly able to extend control over the affairs of
B;
(c) if A is a company, where the B is a director or officer
of A, or is related (within the meaning of
paragraph (a)) to a director or officer of A, or is
directly or indirectly able to exercise control over
the affairs of A;
(d) if the both A and B are companies -
(i) where one (1) company is a holding
company or is a subsidiary company of the
other company, as the case may be; or



2014, No. 20 Customs 91
(ii) where either company owns or controls
shares that in aggregate carry the right to
exercise or control the exercise of 20% or more
of the voting power at meetings of the
company; or
(iii) where both companies have the same
holding company, or a third person owns or
controls shares in each of them that carry the
right to exercise or control the exercise of 20%
or more of the voting power at meetings of
each of them.

114. Duty a charge on goods-(1) Subject to subsection (3),
the duty on any goods constitutes a charge on those goods, in
priority over any other charges until fully paid.
(2) Subject to the provisions of this section, if any duty
charged on any goods under this section is due and unpaid, the
Comptroller may, whether or not the property in the goods has
passed to a third party, take possession of the goods, and sell them
or any part of them in satisfaction or part satisfaction of the
charge.
(3) Subsection (1) does not apply as against a purchaser of the
goods for valuable consideration and without knowledge that the
duty was owing but had not been paid.
(4) If a person claims, or before the taking of possession of
the goods by the Comptroller, that the person is a purchaser to
whom subsection (3) applies and there is a dispute as to whether
that subsection applies the Comptroller may:
(a) if the goods are in the possession or control of the
importer, take possession of the goods and subject
to subsection (6), retain possession of them; or
(b) if the goods are in the possession or control of the
purchaser, by notice in writing, direct the
purchaser, subject to subsection (6), to retain the
possession or control of the goods,
pending the resolution of the dispute, and subsections (6) to (8)
apply.



92 Customs 2014, No. 20
(5) If:
(a) possession of the goods have been taken by the
Comptroller but the goods have not been sold; and
(b) a person notifies the Comptroller that he or she claims
that he or she is a purchaser to whom subsection
(3) applies; and
(c) there is a dispute as to whether that subsection applies,
the Comptroller must, subject to subsection (6), retain possession
of the goods pending the resolution of the dispute, and
subsections (6) to (8) apply.
(6) If any goods that the Comptroller has taken possession of
or has directed a purchaser to retain under this section consist
wholly or partly of any living creature or anything which, in the
opinion of the Comptroller, is of a perishable nature or which may
otherwise lose its value if not sold as soon as possible, the
Comptroller may, or the purchaser in possession or control of the
goods may with the prior consent of the Comptroller, sell the
goods, and the net proceeds of sale are taken to be substituted for
the thing so sold.
(7) The Comptroller or the purchaser of the goods may apply
to the court for a declaration as to whether the goods were
acquired by the purchaser for valuable consideration and without
knowledge that the duty was owing and unpaid.
(8) In any proceedings under subsection (7), if the purchaser
and a person liable to pay the duty are related, the onus of proving
that the goods were acquired by the purchaser for valuable
consideration and without knowledge that the duty was owing but
unpaid is on the purchaser.
(9) In this section, “purchaser” means:
(a) a person (other than a person liable to pay the duty)
who acquired the goods; or
(b) a subsequent purchaser of the goods,
who in either case is not related to the person liable to pay the
duty.
115. Application of section 116 - Section 116 applies to the
recovery of unpaid duty:
(a) that is owing by -
(i) an individual who is bankrupt or
insolvent; or


2014, No. 20 Customs 93
(ii) a company that is in liquidation; or
(iii) a company that is in receiver; or
(iv) an unincorporated body of persons
(including a partnership or a joint venture or
the trustees of a trust) that is put into
liquidation; or
(v) an unincorporated body of persons
(including a partnership or a joint venture or
the trustees of a trust) in respect of the property
of which a receiver is appointed; or
(vi) a company that is in voluntary
administration; or
(vii) a company that is insolvent; or
(viii) a trust that is insolvent; and
(b) that does not constitute a charge on goods.
116. Ranking of duty-(1) Unpaid duty to which this section
applies must be paid under the following provisions of this
section.
(2) For an individual, upon the person’s bankruptcy or upon
the person making an assignment for the benefit of the person’s
creditors, the amount of any duty to which this section applies
must rank, in order of priority, immediately after the preferential
claims for wages or other sums payable to any worker, and in
priority to all other claims except value added tax paid in
accordance with the Value Added Goods and Services Tax Act
1992/93.
(3) For a company, upon the liquidation of the company or
upon the appointment of a receiver on behalf of the holder of any
debenture given by the company secured by a charge over the
property of the company or upon possession being taken on behalf
of that debenture holder of the property, the amount of any duty to
which this section applies must rank immediately after
preferential claims for wages or other sums payable to any
worker, and in priority to all other claims.
(4) For a body of persons other than a company, upon the
appointment of a receiver on behalf of any person under any
order by a court, enactment or agreement, the amount of any
duty to which this section applies will rank, in order of priority,


94 Customs 2014, No. 20
immediately after any preferential claims for wages or other sums
payable to any worker, and in priority to any claims of holders of
debentures under any floating charge, including a floating charge
(which has since creation become a fixed or specific charge)
created by the body and will be paid accordingly out of any
priority comprised in or subject to that charge.
(5) This section applies despite anything in any other
enactment.
(6) This section or section 114 is not affected by section 117.

117. Release of goods subject to duty-(1) Except as
otherwise provided in this Act, or in any cases as may be
approved by the Comptroller, and subject to any securities as the
Comptroller may require, a person is not entitled to obtain release
of goods from the control of Customs until the sum payable by
way of duty on the goods is paid in full.
(2) An action or other proceeding may not be instituted
against the State or the Comptroller or any Customs officer for the
detention of goods during a period before the payment of the full
sum so payable.
(3) If the Comptroller considers that undue hardship would
result from the payment of duty as required by this section, the
Comptroller may, subject to conditions as he or she may think fit
to impose, direct the release of the goods from the control of
Customs and accept payment of duty by instalment over a
specified period.

118. Liability for duty on goods wrongfully removed or
missing-(1) The CCA licensee is liable for duty payable on goods
that the Comptroller is satisfied have been wrongfully removed
from or are missing from that Customs controlled area as if the
goods had been imported or manufactured by the licensee and
entered under section 60.
(2) The CCA licensee is not released from liability under this
section under any other provision of this Act or any other
enactment.
(3) If:
(a) dutiable goods are removed from a Customs controlled
area without the authority of Customs; or


2014, No. 20 Customs 95
(b) dutiable goods are not produced by the licensee to
Customs and are not accounted for as having been
lawfully delivered from Customs controlled area,
duty becomes due and payable as if the goods were removed for
home consumption, or entry has been made and passed for home
consumption.
(4) The Comptroller may, by notice in writing, demand from
the owner or importer of the goods or the licensee of a Customs
controlled area payment of any sum that the Comptroller has
reasonable cause to suspect is owing under this section.
(5) Duty payable under this section constitutes a debt due to
the State by the CCA licensee and the importer of the goods and
the owner of the goods whose liability is joint and several.
(6) A person liable for the payment of the duty who is
dissatisfied with a decision of the Comptroller under this section
may, within 20 working days after the date on which notice of the
decision is given, appeal to the Customs Appeal Authority against
that decision.

119. Liability of owners of craft for duty on goods
unlawfully landed-(1) If cargo or stores or other goods are
unlawfully landed in Samoa in or from a craft that is within
Samoa, the owner and the person-in-charge of the craft (without
prejudice to the liability of any other person) are jointly and
severally liable for the payment of the duty on the cargo stores or
other goods, as if that cargo or those stores or other goods had
been imported by them and entry had been made and passed for
home consumption under section 60.
(2) The Comptroller may, by notice in writing, demand from
the owner or the person-in-charge of a craft payment of a sum that
the Comptroller has reasonable cause to suspect, is owing under
this section.
(3) In any proceedings for the recovery or refund of duty
under subsection (1), the sum so demanded by the Comptroller is
presumed to be due and payable unless the contrary is proved.
(4) A person liable for the payment of the duty who is
dissatisfied with a decision of the Comptroller under this section
may, within 20 working days after the date on which notice of the



96 Customs 2014, No. 20
decision is given, appeal to the Customs Appeal Authority against
that decision.

120. Effect of payment of duty by one person on liability of
other persons - The liability of a person under a provision of this
Act for the payment of duty on goods is extinguished by the
payment of that duty by any other person liable for the payment of
it under any provision of this Act unless that duty is subsequently
refunded or remitted.

121. Incidence of altered duties-(1) For an amendment to an
enactment on liability of goods to duty or the rate of duty to
which goods are liable, the liability or rate is, unless otherwise
expressly provided, to be determined:
(a) for goods held in a CCA licensed area for the purposes
of section 11(b), or produced in a manufacturing
area, by the enactment in force at the time the
goods are removed from the export warehouse or
manufacturing area;
(b) for other goods, by the enactment in force at the time
the goods are imported into Samoa.
(2) In this section, “amendment to an enactment” includes
amendment that takes place at any time or periodically in the
liability of goods to duty or in the rate of duty to which they are
liable.

122. Assessment of duty in particular cases-(1) Duties
imposed according to a specified quantity, weight, size, or value
must be charged proportionately on a greater or smaller quantity,
weight, size, or value.
(2) For the purposes of assessing duty on alcoholic beverages,
if duty is to be calculated relative to the alcohol content of the
beverage:
(a) the means of ascertaining the volume of alcohol
present in an alcoholic beverage is to be
determined by the Comptroller in consultation with
a qualified analyst; and



2014, No. 20 Customs 97
(b) if, on entry under section 60, it is ascertained that the
volume of alcohol has increased or diminished by
natural process of change while subject to the
control of Customs, duty is payable in accordance
with the volume of alcohol as so increased or
diminished.

123. Re-importation of goods exported-(1) Subject to
subsection (2), goods exported from Samoa may, in such cases
and under any conditions as may from time to time be approved
by the Comptroller, be admitted free of duty, or at any rate of duty
determined by the Comptroller, not exceeding the duty that would
be payable on the goods if imported for the first time.
(2) This section applies to goods which, when reimported, are
in substantially the same condition as when exported.
(3) Despite subsection (1), where drawback of duty has been
claimed or duty remitted on export, duty will be payable on re-
importation.

124. Payment of duty by importer, exporter or licensee
leaving Samoa-(1) Upon the application of an importer, exporter
or licensee (“the person”) under this Act about to leave Samoa, if
the Comptroller is satisfied:
(a) that the person is not liable to pay any duty; or
(b) that all duty payable by the person has been paid; or
(c) that satisfactory arrangements have been or will be
made for the payment of all duty that is or may be
payable by the person,
the Comptroller may issue a certificate to the effect that the
person is not under any liability for duty requiring to be
discharged before the person leaves Samoa.
(2) The certificate issued under subsection (1) remains in
force for a period or until a date specified in the certificate.
(3) If the person is about to leave Samoa, and:
(a) that person is liable to pay any duty; or
(b) all duty payable by that person has not been paid; or
(c) satisfactory arrangements have not been made for the
payment of all duty that is or may be payable by
that person,


98 Customs 2014, No. 20
the Comptroller may issue a certificate to the effect that the
person is under a liability for duty that is required to be
discharged before the person leaves Samoa.
(4) The Comptroller may serve the certificate issued under
subsection (3) on an international airline operating flights to and
from Samoa and that airline must not allow the person named in
the certificate to be removed from Samoa on its aircraft until the
airline is provided with a certificate from the Comptroller issued
under subsection (1).
(5) The Comptroller must serve a certificate issued under
subsection (3) on the person named in the certificate; and the
person must take no further steps to leave Samoa by any means
whatsoever until:
(a) the Comptroller has issued a certificate under
subsection (1); or
(b) a Judge of the Supreme Court permits it under rule 184
of the Supreme Court (Civil Procedure) Rules
1980.
(6) In addition to serving the certificate under subsection (4),
the Comptroller may apply to a Judge of the Supreme Court for an
absconding debtor’s warrant under rule 184 of the Supreme Court
(Civil Procedure) Rules 1980.
Division 2 - Refunds, remissions, and drawbacks of duty
125. Comptroller may refund duty paid in error-(1) If the
Comptroller is satisfied that duty has been paid in error, either of
law or of fact, the Comptroller must, unless there is good reason
not to, refund the duty:
(a) at any time within four (4) years after it has been paid;
or
(b) at any time, on an application made within 4 years
after it has been paid.
(2) This section extends and applies to duties paid in error
before the commencement of this section.
(3) If a calculation or a re-calculation of duty that apparently
gives rise to an entitlement to a refund under subsection (1) is
based on a manifest error in the legal instrument which establishes
the duty payable, that is good reason under that subsection for the
Comptroller not to refund the duty.


2014, No. 20 Customs 99
(4) A person who is dissatisfied with a decision of the
Comptroller under this section may, within 20 working days after
the date on which notice of the decision is given, appeal to the
Customs Appeal Authority against that decision.

126. Refunds of duty on goods under tariff law-(1) If duty
has been paid on imported goods and the Minister subsequently
approves, under section 3 of the Customs Tariff Act 1975, a lower
rate of duty or exempts the goods from duty, the Comptroller
must refund in whole or in part the duty paid so that the total duty
paid on the goods is in accordance with the terms (including the
effective date) of the approval.
(2) A person who is dissatisfied with a decision of the
Comptroller under this section may, within 20 working days after
the date on which notice of the decision is given, appeal to the
Customs Appeal Authority against that decision.

127. Other refunds and remissions of duty-(1) Subject to
any prescribed exceptions, restrictions, or conditions, the
Comptroller may refund or remit any duty if the Comptroller is
satisfied that imported goods, or goods manufactured in Samoa:
(a) have been damaged, destroyed, pillaged, or lost, or
have diminished in value or deteriorated in
condition, prior to their release from the control of
Customs; or
(b) are of faulty manufacture; or
(c) have been abandoned to the State for destruction or
other form of disposal prior to their release from
the control of Customs.
(2) Sample goods of any prescribed nature or prescribed value
and samples of the bulk of goods subject to the control of
Customs may, subject to any prescribed conditions, be delivered
free of duty.
(3) A person who is dissatisfied with a decision of the
Comptroller under this section may, within 20 working days after
the date on which notice of the decision is given, appeal to
Customs Appeal Authority against that decision.



100 Customs 2014, No. 20
128. Power to apply refunds towards payment of other
duties - If duty is or becomes refundable under this Act to a
person, the Comptroller may:
(a) apply the whole or any part of the sum so refundable
towards the payment of any other duty that is
payable by that person; or
(b) refund the whole sum to that person.

129. Recovery of duty refunded in error - Money refunded
by Customs in error of fact or law is recoverable by action at the
suit of the Comptroller on behalf of the State at any time within 4
years after the date of its payment or any time if the refund has
been obtained by fraud.

130. Goods temporarily imported-(1) Subject to this section,
if the Comptroller is satisfied that goods have been temporarily
imported, a sum equal to the amount of the duty payable on the
goods must be secured, under section 179, in any cases approved
by the Comptroller, and on receipt of the security the Comptroller
may release the goods from the control of Customs without
payment of duty.
(2) Subject to any prescribed conditions:
(a) the person giving the security must be released from
the conditions of the security; or
(b) subject to subsection (3), a deposit of money made
must be returned to the person by whom it was
made,
if, within 12 months from the date of their importation, the
Comptroller is satisfied that the goods have been:
(aa) exported; or
(bb) shipped for export; or
(cc) packed for export into a bulk cargo container in a
Customs controlled area and the container
secured to the satisfaction of the Comptroller;
or
(dd) not deliberately destroyed unless with the
permission of the Comptroller; or
(ee) dealt with in such manner as the Comptroller may
allow.


2014, No. 20 Customs 101
(3) If goods are temporarily imported and used:
(a) for industrial or commercial purposes; or
(b) any other purposes, as the Comptroller may consider
applicable,
duty is payable on the amount by which their value for duty (as
determined by the Comptroller at the time that he or she is
satisfied under subsection (2) that the goods have been dealt with
under any of paragraphs (aa) to (ee) of that subsection) is less than
their value for duty, as ascertained pursuant to this Act, at the time
of their importation.
(4) If an amount of duty is payable under subsection (3), that
duty may be deducted from any deposit of money given as a
security under subsection (1).
(5) Despite subsection (3), but subject to any conditions
imposed by the Minister, duty is not payable on goods
temporarily imported under any treaty, agreement, or arrangement
concluded by the Government.
(6) If, at the expiry of the 12-month period under subsection
(2), the goods have not been dealt under that subsection:
(a) any sum secured by way of deposit of money must be
retained by the State; or
(b) any sum so secured must be paid to the State by the
importer within 10 working days after the expiry of
that period, and on the payment the security must
be released.

131. Drawbacks of duty on certain goods-(1) Subject to
subsections (2) to (7), drawbacks of duty may be allowed, at such
amounts and subject to any prescribed conditions, on:
(a) goods imported into Samoa that are later exported from
Samoa:
(b) goods that are produced in a manufacturing area and
exported from Samoa:
(c) imported parts, and materials used in, worked into, or
attached to, goods manufactured or produced in
Samoa and exported from Samoa:



102 Customs 2014, No. 20
(d) imported materials, except fuel or plant equipment
consumed in the manufacture or production of
goods produced in Samoa and exported from
Samoa.
(2) If the Comptroller is satisfied that goods have been entered
and shipped for export, the Comptroller may, for the purposes of
this section, refund drawback of duty.
(3) If drawback has been allowed on any goods consumed in
the manufacture of those goods, the goods must not, without the
permission of the Comptroller, be un-shipped or re-landed or
unpacked before export.
(4) If drawback has been allowed on goods consumed in
manufacture of those goods and drawback has been paid on any
goods that are un-shipped or re-landed or unpacked before export,
the amount of drawback allowed for those goods or on goods
consumed in the manufacture of those goods, immediately on
their un-shipment or re-landing or unpacking, constitutes a debt
due to the State; and the debt is immediately payable by the owner
of the goods at the time of their un-shipment or re-landing or
unpacking.
(5) The debt is recoverable by action at the suit of the
Comptroller on behalf of the State.
(6) The right to recover drawback as a debt due to the State
under this section is not affected by the fact that a bond or other
security has been given for the un-shipment or re-landing or
unpacking of the goods before export.
(7) If, under this section, drawback is allowed to any person,
the Comptroller may, apply the whole or any part of the sum
allowed towards the payment of any duty that is payable by that
person.

PART 10
CUSTOMS RULINGS

132. Application for Customs ruling-(1) A person may, in
the approved form, apply (for particular goods specified in the
application) to the Comptroller for a Customs ruling on any one
or more of the following matters:



2014, No. 20 Customs 103
(a) the Tariff Classification of those goods under Part 1 of
the Tariff;
(b) the excise classification of those goods under the
Excise Tax Rates Act 1984;
(c) whether or not those goods are, for the purposes of the
Tariff and under any applicable regulations made
under this Act, the produce or manufacture of a
particular country or group of countries, referred to
in the application;
(d) whether or not those goods are subject to a specified
duty concession under Part 2 of the Tariff.
(2) An application under subsection (1) may be made:
(a) for imported goods -
(i) at any time before the date of
importation into Samoa of the goods that are
subject of the application; or
(ii) at any later time, if the Comptroller
permits; or
(b) for goods manufactured in a manufacturing area -
(i) at any time before the date of
manufacture of the goods; or
(ii) at any later time, if the Comptroller
permits.
(3) A person may, in the approved form, apply (for a
particular matter specified in the application) to the Comptroller
for a Customs ruling as to the correct application of any provision
contained in orders made under section 99.
(4) An application under subsection (1) or (3) must:
(a) state the name and address of the applicant; and
(b) for an application under subsection (1) -
(i) specify the particular goods that are the
subject of the application; and
(ii) specify for those goods, the matter or
matters listed under subsection (1) on which
the applicant requests a Customs ruling and the
applicant’s opinion as to what Customs ruling
should be; and



104 Customs 2014, No. 20
(iii) unless the Comptroller agrees
otherwise, be accompanied by the goods or a
sample of the goods; and
(c) contain, or have attached, all information that is
relevant to a proper consideration of the
application; and
(d) be accompanied by the prescribed fee.
(5) The Comptroller may request further information from an
applicant if the Comptroller considers that the information is
relevant to the application.

133. Making of Customs ruling-(1) Subject to subsection
(4), the Comptroller must:
(a) for an application made under section 132(1), make a
Customs ruling on any particular goods specified
in the application and on any matter on which the
ruling is sought; or
(b) for an application made under section 132 (3), make a
Customs ruling on the particular matter specified
in the application.
(2) The Comptroller must make a Customs ruling under
subsection (1) within any prescribed time after receipt of:
(a) for an application under section 132 (1) -
(i) a properly completed application in
respect of particular goods; and
(ii) the goods or a sample of the goods
unless the Comptroller has agreed not to
require receipt of the goods; and
(b) all information that the Comptroller considers relevant
to a proper consideration of the application; and
(c) all information that the Comptroller requests under
section 132 (5); and
(d) payment of the prescribed fee.
(3) A Customs ruling may be made subject to such conditions
as the Comptroller thinks fit.
(4) The Comptroller may decline to make a Customs ruling if,
in the Comptroller’s opinion, he or she has insufficient
information to do so.



2014, No. 20 Customs 105
134. Notice of Customs ruling - The Comptroller must
promptly give notice in writing to the applicant of:
(a) a Customs ruling, together with the reasons for the
ruling, and any conditions of the ruling; or
(b) a decision to decline to make a Customs ruling,
together with the reasons for that decision.

135. Effect of Customs ruling-(1) A Customs ruling on
particular goods is conclusive evidence for the purposes of this
Act that the goods:
(a) have a particular tariff classification under Part 1 of the
Tariff; or
(b) have a particular excise classification under the Excise
Tax Rates Act 1984; or
(c) are or are not in accordance with applicable regulations
or orders made under this Act, the produce or
manufacture of a particular country, a group of
countries, for the purposes of the Customs Tariff
Act 1975; or
(d) are or are not subject to a specified duty concession
under Part 2 of the Tariff.
(2) Subject to section 138, a Customs ruling on a particular
matter for which a ruling has been given under section 135(1)(b)
is conclusive evidence for the purposes of this Act and, if
applicable, the Customs Tariff Act 1975, of the application of the
regulation or regulations on which the ruling was made in relation
to that matter.

136. Confirmation of basis of Customs ruling - At any time
after a Customs ruling is made, the Comptroller may by notice in
writing, require the applicant to satisfy the Comptroller in a
manner and within 20 working days or a longer period, as the
Comptroller considers appropriate:
(a) that the facts or information on which Customs ruling
was made remain correct; and
(b) that any conditions of the ruling have been complied
with.



106 Customs 2014, No. 20
137. Amendment of Customs ruling-(1) The Comptroller
may amend a Customs ruling to correct any error contained in the
ruling.
(2) The Comptroller must, promptly after making the
amendment, give notice in writing to the applicant of the amended
Customs ruling and, subject to subsection (3), the ruling as
amended applies to the applicant as from the date on which notice
of the amendment was given to the applicant.
(3) Despite subsection (2), if the amendment to the ruling has
the effect of increasing any duty liability on goods:
(a) imported within three (3) months of the date notice of
the amendment is given, under a binding contract
entered into before that date of notice of the
amendment; or
(b) that have left the place of manufacture or warehouse in
the country from which they are being exported for
direct shipment to Samoa at the date the notice of
the amendment of the ruling is given; or
(c) imported on or before the date notice of the
amendment is given but have not been entered for
home consumption,
the ruling given prior to the amendment under this section applies
to those goods.
(4) Despite subsection (2), if the amendment to the ruling has
the effect of decreasing any duty liability on any goods, section
125 applies as if the higher duty had been paid in error.

138. Cessation of Customs ruling-(1) A Customs ruling
ceases to have effect on the earliest to occur of the following
dates:
(a) the date on which any information on which Customs
ruling was made ceases to be correct in all material
respects; or
(b) the date of a material change in any of the information
or facts on which Customs ruling was made; or
(c) the date of a material change in the Customs Tariff Act
1975 or to the Excise Tax Rates Act 1984, or to
any applicable regulations or orders made under
this Act or the Customs Tariff Act 1975, if that


2014, No. 20 Customs 107
date occurs prior to importation or manufacture of
the relevant goods, as the case may be; or
(d) the date on which any of the conditions to which the
Customs ruling was made subject, ceases to be met
or complied with; or
(e) the date of a failure to satisfy the requirements of the
Comptroller under section 136; or
(f) the date of expiry of three (3) years from the date that
notice of the Customs ruling, or any amendment to
that Customs ruling under section 137, is given to
the applicant.
(2) A Customs ruling does not come into effect if:
(a) information on which it was made was not correct in
all material respects; or
(b) a material change has occurred in any information or
facts on which it was made.

139. Appeal from decision of Comptroller - An applicant
who is dissatisfied with a Customs ruling, or a decision to decline
to make a Customs ruling, or a decision to amend a Customs
ruling, under this Part of this Act may, within 20 working days
after the date on which notice of the ruling or decision is given,
appeal to the Customs Appeal Authority against that ruling or
decision.

140. No liability where Customs ruling relied on-(1) If an
applicant has relied on a Customs ruling on specific goods or a
specific matter, and, as a result:
(a) the applicant has not paid the amount of duty that, but
for this section, is payable on the goods; or
(b) the applicant would, but for this section, be liable to
the imposition of a penalty under section 141; or
(c) goods, but for this section, would be liable to seizure
under this Act,
the amount of the duty otherwise payable is not recoverable as a
debt due to the State and a penalty is not to be imposed under
section 141 and the goods are not liable to seizure under this Act.



108 Customs 2014, No. 20
(2) Subsection (1) applies only to a matter:
(a) on which Customs ruling was given and has not ceased
under section 138; and
(b) pursuant to any amendment to a Customs ruling that
the applicant has received notice of under section
137.

PART 11
ADMINISTRATIVE PENALTIES

141. Imposition of penalty-(1) In this Part, “entry” means an
entry required under this Act, including, without limitation:
(a) a declaration, invoice, certificate, written statement, or
other document required or authorised by or under
this Act to be made or produced by a person
making the entry; and
(b) an amendment of the entry; and
(c) for goods or class of goods regarded by orders made
under section 63(d) to have been entered under
section 60(1), a document that, under the orders,
the Comptroller requires to be lodged with the
Customs before the goods or class of goods will be
regarded to be entered; and
(d) for goods or class of goods regarded by orders made
under section 75(b) to have been entered under
section 74(1), a document that, under the orders,
the Comptroller requires to be lodged with the
Customs before the goods or class of goods will be
regarded to be entered.
(2) In this section:
“materially incorrect” means:
(a) for an entry under section 60, that the entry contains an
error or omission on any of the following matters:
(i) the identity of the overseas supplier;
(ii) the identity of the importer;
(iii) the identity of the person making the
entry;
(iv) the identification of the importing craft
or its voyage number;


2014, No. 20 Customs 109
(v) the Bill of Lading, Air Waybill, or
container identification details;
(vi) the supplier's invoice number;
(vii) any permit number or code;
(viii) the Tariff item in which the goods are
classified under the Customs Tariff Act 1975;
(ix) the statistical quantity of the goods;
(x) the currency code for the currency in
which the goods are traded;
(xi) the value for duty expressed in the
currency in which the goods are traded;
(xii) the value for duty expressed in
Samoan currency;
(xiii) the country of origin of the goods;
(xiv) the country from which the goods
have been exported;
(xv) the amount paid or payable to
transport the goods to Samoa from the country
of exportation, including any amount paid or
payable for internal transportation of the goods
in that country;
(xvi) the insurance costs associated with
transporting the goods to Samoa, inclusive of
any insurance costs in the country of
exportation;
(b) for an entry that is not an entry under section 60, that
the entry contains a material error or omission in
relation to a matter that the entry is required by or
under this Act to address.
(3) Subject to section 143, if the Comptroller is satisfied that
an entry of goods contains an error or omission and that as a
result:
(a) an amount of duty payable under this Act has not been
paid or declared for payment or would not have
been paid or declared for payment; or
(b) the entry is otherwise materially incorrect,
the Comptroller may give notice in writing to the person who
made the entry stating that unless, within 20 working days
after the date on which notice is given, that person satisfies the


110 Customs 2014, No. 20
Comptroller that the person is entitled to be exempted from the
imposition of a penalty under section 143, the Comptroller will
issue a penalty notice under subsection (4).
(4) If a person to whom a notice is given under subsection (1)
does not, within the period referred to in that subsection, satisfy
the Comptroller that the person is entitled to be exempted under
section 143 from the imposition of a penalty under this section,
the Comptroller must issue a notice to that person requiring that
person to pay to the Comptroller by way of penalty (in addition to
any duty payable under this Act):
(a) if, as a result of the error or omission, an amount of
duty payable under this Act (not consisting solely
of goods and services tax) has not been paid or
declared for payment -
(i) 5 penalty units; or
(ii) an amount equal to 25% of the duty
unpaid or not declared, up to a maximum
amount of 250 penalty units,
whichever is the greater;
(b) if (where paragraph (a) does not apply) the error or
omission has resulted in the entry being materially
incorrect or, as a result of the error or omission, an
amount of goods and services tax was not paid or
declared for payment, $500 for each entry.
(5) The due date for the payment of any penalty imposed
under this section is the date that is 20 working days after the date
on which notice of the penalty is given by the Comptroller.
(6) The amount of the penalty constitutes a debt due to the
State and is recoverable by action at the suit of the Comptroller on
behalf of the State.
(7) A person, by or on whose behalf the amount of the penalty
is paid for, is not liable to be prosecuted for an offence in relation
to the error or omission; and the goods for which the error or
omission occurred are not liable to seizure under this Act.
(8) Subsection (7) does not apply to a prosecution or seizure
in relation to goods that have been forfeited to the State by reason
of the importation or exportation of the goods being prohibited or
unlawful.



2014, No. 20 Customs 111
(9) If any penalty imposed under this section remains unpaid
by the due date for payment, there must be imposed -
(a) an additional penalty of 5% of the amount of the
penalty unpaid by the due date; and
(b) an additional penalty of 2% of the amount of the
penalty, including any additional penalty, unpaid at
the end of the period of one month after the due
date; and
(c) an additional penalty of 2% of the amount of the
penalty, including additional penalty, unpaid at the
end of each succeeding period of one (1) month.
(10) Despite subsection (9), the Comptroller may, in his or her
discretion, remit or refund the whole or any part of any additional
penalty imposed by that subsection.
(11) If the goods referred to in subsection (1) and entered
under section 60 become free of duty or subject to a lower rate of
duty under Part 1 or Part 2 of the Tariff after the entry is made,
then the penalty must be calculated according to subsection (4)(a)
as if the duty liability had not so changed.
(12) A person who is dissatisfied with a decision of the
Comptroller under this section may, within 20 working days after
the date on which notice of the decision is given, appeal to the
Customs Appeal Authority against that decision.

142. Obligation to pay penalty not suspended by appeal-(1)
The obligation to pay and the right to receive and recover any
penalty imposed under section 141 are not suspended by any
appeal or legal proceedings.
(2) Subject to subsection (3), if the appellant is successful in
the appeal, the amount of the penalty imposed under section 141
must immediately be refunded to the appellant by the
Comptroller.
(3) Section 109(3) applies, with necessary adaptations, to an
administrative penalty required to be refunded under this section
as if the penalty were duty.

143. No penalty in certain cases - A person is not liable to a
penalty under section 141, if:



112 Customs 2014, No. 20
(a) that person has voluntarily disclosed the error or
omission to Customs before Customs has notified
the person that -
(i) the goods to which the entry relates have
been selected for examination by Customs;
(ii) documentation is required to be
presented to Customs in relation to that entry;
(iii) Customs intends to conduct an audit or
investigation on a selection of entries that
includes that entry, or on entries made over a
period of time that includes the time the entry
was made; or
(b) that person satisfies the Comptroller that the person
formed a view as to the relevant facts of the entry
which, while incorrect, was reasonable having
regard to the information available to that person
when the entry was prepared; or
(c) that person satisfies the Comptroller that the person
acted in good faith on information provided by the
importer, exporter, or supplier of the goods to
which the entry relates, and reliance on the
accuracy or completeness of the information so
provided was reasonable in the circumstances; or
(d) the total correct value for duty of the goods to which
the error on the entry relates is less than $1,000; or
(e) an information for an offence against this Act has been
laid in relation to the error or omission; or
(f) the period between the date of lodgement of the entry
of the goods and the date on which the error or
omission was first identified exceeds four (4)
years; or
(g) section 140 applies.



2014, No. 20 Customs 113
PART 12
CUSTOMS COMPUTERISED
ENTRY PROCESSING SYSTEMS

144. Establishment of and access to Customs computerised
entry processing systems-(1) The Customs computerised entry
processing systems are established.
(2) A person may not transmit to, or receive information from,
a Customs computerised entry processing system unless that
person is an individual who is registered by the Comptroller as a
user of that Customs computerised entry processing system.

145. Registered users-(1) An individual who wishes to be a
registered user:
(a) may, in the approved form, apply to the Comptroller;
and
(b) must provide other approved information.
(2) The Comptroller may require an applicant for registration
to give such additional information as the Comptroller considers
necessary for the purpose of the application.
(3) The Comptroller:
(a) may grant the application, subject to conditions or
refuse the application; and
(b) must, in writing, inform the applicant of the decision.
(4) An applicant who is dissatisfied with a decision of the
Comptroller under this section may, within 20 working days after
the date on which notice of the decision is given, appeal to the
Customs Appeal Authority against that decision.

146. Unique user identifier-(1) The Comptroller must
allocate to a registered user a unique user identifier in a form or of
a nature determined by the Comptroller.
(2) The unique user identifier allocated under subsection (1)
must be used by the registered user for the purpose of transmitting
information to or receiving information from that Customs
computerised entry processing system.
(3) The Comptroller may, by notice in writing, impose
conditions on a particular registered user, or on registered users
generally, on the use and security of unique user identifiers.


114 Customs 2014, No. 20
147. Use of unique user identifier-(1) If information is
transmitted to an entry processing system using the unique user
identifier of a registered user, the transmission of that information
is, in the absence of proof to the contrary, evidence that the
information was transmitted by the registered user.
(2) If the unique user identifier of a registered user is used by
an individual other than the registered user, subsection (1) does
not apply if the registered user has, prior to the unauthorised use
of his or her unique user identifier, notified Customs that the
unique user identifier is no longer secure.

148. Conditions may be imposed on registered users-(1)
The Comptroller may impose any condition on the existing
registration on a specified registered user or a class of registered
users or on all registered users.
(2) A condition imposed under subsection (1) must:
(a) be notified in writing to one or more registered users
concerned; and
(b) unless one or more registered users concerned appeal
under subsection (3), be complied with on or
before -
(i) the 20th
working day after the date of
notification of the imposition of the condition
on the registered user’s registration; or
(ii) a later date specified by the
Comptroller.
(3) A registered user who is dissatisfied with the imposition of
a condition on his or her user registration under subsection (1)
may appeal in writing to the Customs Appeal Authority within 20
working days after the date of notification of the imposition of the
condition on the registered user’s registration.
(4) If the Customs Appeal Authority is of the view that the
imposition of the conditions under subsection (1) was reasonable
in the circumstances, the registered user must comply with the
condition on or before:
(a) the 10th
working day after the date of notification of the
Authority’s decision; or
(b) a later date specified by the Customs Appeal
Authority.


2014, No. 20 Customs 115
149. Suspension or cancellation of registration of
registered user-(1) The Comptroller may by written notice to a
registered user (which must state grounds for the cancellation)
cancel that user's registration if satisfied that the user:
(a) has failed to comply with a condition imposed by the
Comptroller under section 145(3) or 146(3); or
(b) has failed to comply with a condition imposed by the
Comptroller under section 148(1) within the time
specified in that section; or
(c) has been convicted of -
(i) an offence against this Act or the
Narcotics Act 1967; or
(ii) an offence involving dishonesty or
cybercrime under any enactment; or
(d) is, on one (1) or more prescribed grounds, unfit to
continue to be a registered user.
(2) Despite subsection (1), the Comptroller may by written
notice to a registered user (which must state grounds for the
suspension) suspend that user's registration until a date or event
specified in the notice if satisfied that the user's registration
should not be cancelled, but should instead be suspended until
that date or event, because the user:
(a) has failed to comply with a condition imposed by the
Comptroller under section 145(3) or 146(3); or
(b) has failed to comply with a condition imposed by the
Comptroller under section 148(1) within the time
frame specified in that section.
(3) The date or event specified in the notice under subsection
(2) may, but need not, be the user's compliance with a condition
imposed by the Comptroller under section 145(3), 146(3), or
148(1).
(4) If the person whose registration is suspended or cancelled
is dissatisfied with the decision of the Comptroller under this
section, that person may, within 20 working days after the date on
which notice of the decision is given, appeal to the Customs
Appeal Authority against that decision.



116 Customs 2014, No. 20
150. Customs to keep records of transmission-(1) Customs
must keep a record of any transmission sent to or received from a
registered user using a Customs computerised entry processing
system.
(2) The record described in subsection (1) must be kept for a
period of seven (7) years from the date of the sending of or the
receipt of the transmission, or for any other prescribed period.

PART 13
POWERS OF CUSTOMS OFFICERS

151. Patrols and surveillance - For the purposes of the
detection of offences against this Act, a Customs officer may:
(a) at any time and in a manner as the officer considers
appropriate -
(i) patrol on or over any part of the
foreshore or the banks of a river and a structure
extending from it, or a part of the adjacent
land, or a Customs place or Customs controlled
area; and
(ii) enter and inspect an aircraft landing
strip and a building on it; and
(b) remain in the area, structure or building for the
purposes of carrying out investigations or
surveillance.

152. Landing or mooring of Customs craft - A Customs
officer or a person-in-charge of a craft employed in the service of
Customs may anchor, moor, berth, or land the craft, or haul the
craft ashore, at any place within Samoa, without any charge or fee
being levied against Customs.

153. Boarding craft-(1) A Customs officer may at any time
board a craft that is within Samoa if:
(a) the craft has arrived in Samoa from a point outside
Samoa; or
(b) the craft is departing from Samoa to a point outside
Samoa, including while the craft is travelling
within Samoa en route to a point outside Samoa; or


2014, No. 20 Customs 117
(c) the craft (not being a craft to which paragraph (a) or (b)
applies) is carrying any domestic cargo or
international cargo while the craft remains within
Samoa; or
(d) the Customs officer has reasonable cause to suspect
that the craft (not being a craft to which paragraph
(a), (b) or (c) applies) -
(i) is carrying any dutiable, uncustomed,
prohibited, or forfeited goods; or
(ii) has been, is being or is about to be,
involved in the commission of an offence
against this Act.
(2) The Comptroller may station Customs officers on board
any craft that has arrived in Samoa from a point outside Samoa
for the purposes of carrying out any function or power that the
officers may be required to carry out under this Act or any other
enactment.
(3) If a Customs officer is stationed on board a craft under
subsection (2), the person-in-charge of the craft must ensure that
the officer is provided with:
(a) suitable accommodation and board in accordance with
the reasonable requirements of that officer; and
(b) safe access to any part of the craft; and
(c) safe means of leaving the craft.
(4) A charge or fee may not be levied against Customs for the
carriage of a Customs officer who is stationed on board a craft or
for his or her accommodation and board.

154. Searching of craft-(1) A Customs officer may search:
(a) a craft that has arrived in Samoa from a point outside
Samoa; or
(b) a craft that is departing from Samoa to a point outside
Samoa and at all times while the craft is travelling
within Samoa en route to a point outside Samoa; or
(c) a craft (not being a craft to which paragraph (a) or (b)
applies) that is carrying any domestic cargo or
international cargo while the craft remains within
Samoa; or



118 Customs 2014, No. 20
(d) a craft (not being a craft to which paragraph (a), (b) or
(c) applies) that is within Samoa and that a
Customs officer has reasonable cause to suspect -
(i) is carrying any dutiable, uncustomed,
prohibited or forfeited goods; or
(ii) has been, is being, or is about to be
involved in the commission of an offence
against this Act,
for the purpose of carrying out any function or power that the
officer is required to carry out under this Act or any other
enactment.
(2) When exercising the power under subsection (1), a
Customs officer may:
(a) by use of reasonable force, enter any part of the craft
and open any package, locker, thing, or other
place; and
(b) examine all goods found on the craft.

155. Securing goods on craft - For the purpose of carrying
out any function or power that Customs is required to carry out
under this Act, a Customs officer may at any time while boarding
or searching any craft under section 153 or 154:
(a) secure, by appropriate means, goods on board that
craft; or
(b) remove goods on board that craft to a secure place.

156. Firing on ship - The officer commanding or officer-in-
charge of, a craft in the State’s service having hoisted and
carrying or displaying the proper ensign or Customs flag must, at
the request of the Comptroller, within Samoa, chase any ship
where:
(a) the ship does not immediately bring-to when signalled
or required to do so; or
(b) the master refuses to permit the ship to be boarded,
and may, as a last resort after having fired a warning, fire at or
onto the ship to compel it to bring-to.

157. Detention of craft-(1) Subsection (2) applies to a
Customs officer and a craft:


2014, No. 20 Customs 119
(a) if the officer has reasonable cause to believe that an
offence against this Act has been, is being, or is
about to be committed on or in respect of the craft
while it was or is within Samoa; or
(b) if the craft is within Samoa, and the officer has
reasonable cause to believe that -
(i) there is on the craft a person who was
carried into Samoa on it; and
(ii) the carriage of the person into Samoa
on the craft constituted an offence against
section 153 or 154 of the Crimes Act 2013.
(2) A Customs officer who has reasonable cause to believe
that an offence against this Act has been, is being, or is about to
be committed on or in respect of a craft while that craft was or is
within Samoa may:
(a) direct the craft to proceed to the nearest Customs place
or any other place, as the officer considers
appropriate; or
(b) direct the craft to remain where it is,
and in either case, detain the craft for any time and for the
purposes as are reasonably necessary to carry out an investigation
into the commission of the offence.
(3) If the person-in-charge of a craft attempts or threatens to
cause the craft to depart from a place to which the craft has been
directed to proceed or in which the craft has been directed to
remain under subsection (2) without a certificate of clearance, a
Customs officer may (in addition to any power of seizure under
Part 15 for any offence so committed) seize and detain the craft
until a certificate of clearance has been obtained, and, in that case,
section 255 applies in the same manner as if the craft had been
seized under Part 15.

158. Searching vehicles-(1) A Customs officer who has
reasonable cause to suspect that there are in or on any vehicle that
is within a Customs place:
(a) any dutiable, uncustomed, prohibited, or forfeited
goods; or
(b) any evidence of goods under paragraph (a); or



120 Customs 2014, No. 20
(c) any evidence of an offence against this Act,
may stop the vehicle and search it and may detain the vehicle for
a period as may be reasonably necessary for this purpose.
(2) A Customs officer or police officer who has reasonable
grounds to believe that:
(a) there are in, or on, any vehicle (not being a vehicle to
which subsection (1) applies) any goods that have
been unlawfully exported; or
(b) there is evidence on the unlawful importation of any
goods or an attempt to unlawfully export any
goods,
may stop the vehicle and search it and may detain the vehicle for
a period as may be reasonably necessary for this purpose.
(3) If a Customs officer who has reasonable cause to suspect
that there are in or on a vehicle any goods subject to the control of
Customs and in a Customs-approved secure package or in a
package for which a Customs seal has been used, the Customs
officer may:
(a) stop and search the vehicle; and
(b) detain the vehicle -
(i) for a period as may be reasonably
necessary for that purpose; and
(ii) to exercise the powers under section
174 on those goods.
(4) Powers under subsections (1) to (3) apply even if the
vehicle need not be stopped because it is not moving, and whether
or not it is attended, and include the power to use reasonable
force, if necessary, to stop, detain, enter in or on, and search the
vehicle (or for any other purposes) as authorised by that other
subsection.

159. Questioning persons about goods and debt-(1) This
section applies to:
(a) a person who -
(i) has, within the preceding 72 hours,
arrived in Samoa; or
(ii) is departing from Samoa; or



2014, No. 20 Customs 121
(b) a person (not being a person to whom paragraph (a)
applies) who is within a Customs controlled area
licensed for -
(i) the temporary holding of imported
goods for the purposes of the examination of
those goods under section 175 (including the
holding of the goods while they are awaiting
examination); or
(ii) the disembarkation, embarkation or
processing of persons arriving in or departing
from Samoa; or
(iii) the processing of a craft arriving in or
departing from Samoa or the loading or
unloading of goods onto or from the craft; or
(c) a person (not being a person to whom paragraph (a)
applies) who is on board or is in the process of
embarking onto or disembarking from a craft that
has arrived from, or is departing to, a point outside
Samoa, while the craft is within Samoa.
(2) A Customs officer may ask a person to whom this section
applies a question on one or more of the following matters:
(a) whether or not that person has or has had in that
person’s possession any dutiable, prohibited,
uncustomed, or forfeited goods;
(b) the nature, origin, value or intended destination of any
goods described in paragraph (a);
(c) whether, under this Act, any debt (for example, in
respect of any duty, duty refunded in error,
recovery of the drawback of any duty, or penalty)
is due to the State and payable by the person, or by
a company, trust, partnership, or other enterprise of
which that person is or was a director, manager,
secretary, officer or agent;
(d) the nature and extent of any debt of that kind.

160. Questioning persons about identity, address, etc.-(1)
This section and sections 163 and 165 apply to the following
persons:
(a) a person who -


122 Customs 2014, No. 20
(i) has, or is suspected of having,
disembarked from a craft that has arrived in
Samoa; and
(ii) has not, or is suspected of having not,
reported to a Customs officer or a police station
on the person’s arrival, contrary to section 28;
(b) a person who is, or is suspected of, attempting to
depart from Samoa from a place other than from a
Customs place, contrary to section 31.
(2) This section and sections 163 and 165 do not apply:
(a) for a person referred to in subsection (1)(a), to a person
whose actions are authorised by another section of
this Act; and
(b) for a person referred to in subsection (1)(b), to a person
who is complying with a prescribed exemption or
whose actions are authorised by Customs.
(3) A Customs officer may ask a person to whom this section
applies a question on one or more of the following matters:
(a) the person’s identity;
(b) the person’s residential address;
(c) the person’s travel movements;
(d) the person’s entitlement to travel;
(e) any of the matters specified in section 159(2);
(f) the craft -
(i) from which the person disembarked or is
suspected of disembarking; or
(ii) on which the person attempted to
depart, or is suspected of attempting to depart,
from Samoa;
(g) any other person who is, or was, involved in the
person’s arrival, suspected arrival, departure,
attempted departure or suspected departure,
whether or not the other person was on the craft -
(i) from which the person disembarked or is
suspected of disembarking; or
(ii) on which the person attempted to
depart, or is suspected of attempting to depart
from Samoa.



2014, No. 20 Customs 123
(4) A question under subsection (3)(f) may, but need not,
relate to the craft’s voyage and any person or goods carried by the
craft.

161. Questioning employees of airlines, shipping
companies, etc.-(1) A Customs officer may question one or more
of the following about any international cargo or domestic cargo:
(a) a person who, as an employee of an airline or shipping
company, manages or carries out the receipt,
handling, custody or dispatch of international
cargo or domestic cargo by that airline or shipping
company; or
(b) a person employed by the licensee of a Customs
controlled area licensed for -
(i) the temporary holding of imported
goods for the purposes of the examination of
those goods under section 174 (including the
holding of the goods while they await
examination); or
(ii) the processing of craft arriving in or
departing from Samoa or the loading or
unloading of goods onto or from the craft; or
(c) a person (not being a person described in paragraph (a)
or (b)) who is in a Customs controlled area
licensed for a purpose described under paragraph
(b)(i) or (ii).
(2) A Customs officer may question 1 or more of the
following about any cargo destined to be exported from Samoa:
(a) the owner or operator of a vehicle that, a Customs
officer has reasonable cause to suspect, has in or
on it, or has, within previous 72 hours, had in or on
it, goods subject to the control of Customs and in a
Customs-approved secure package or in a package
to which a Customs seal has been used;
(b) the owner or occupier of premises that, a Customs
officer has reasonable cause to suspect, have in or
on them, or have within the previous 72 hours
had in or on them, goods subject to the control of



124 Customs 2014, No. 20
Customs and in a Customs-approved secure
package or in a package to which a Customs seal
has been used:
(c) an employee of a person described in paragraph (a) or
(b).
(3) A question under subsection (2) about cargo destined to be
exported from Samoa may relate to 1 or more of the following:
(a) whether, and if so how, goods that are or were some or
all of the cargo are or were packed in a package to
which a Customs seal was used or in a Customs-
approved secure package to which a seal or
marking of the kind referred to in section 86(1)(b)
was used;
(b) the transportation or storage of packages of the kind
referred to in paragraph (a) at any time before they
are or were exported;
(c) tampering or interference with a package of the kind
referred to in paragraph (a) or with a seal or
marking of the kind referred to in that paragraph.
(4) Subsection (3) does not limit subsection (2).
(5) This section does not limit sections 159 and 160.

162. Evidence of identity and entitlement to travel-(1) This
section applies to a person who is:
(a) an internationally ticketed passenger using air or sea
travel for a domestic sector; or
(b) a domestic passenger using air or sea travel for a
domestic sector;
(c) within a Customs controlled area, or processing of
disembarkation, embarkation, or processing of
persons arriving in or departing from Samoa.
(2) A person to whom this section applies must, on demand by
a Customs officer:
(a) state that person’s full name and residential address;
and
(b) if required, produce for inspection an approved
document; or
(c) if the person is unable to produce the approved
document, complete an approved declaration.


2014, No. 20 Customs 125
(3) A demand under subsection (2)(b) or (c) may be made of a
person only for the purpose of enabling Customs officer to
establish one (1) or all of the following:
(a) the person’s identity; or
(b) the person’s travel movements; or
(c) the person’s entitlement to air or sea travel for a
domestic sector.
(4) An approved document produced under subsection (2)(b)
by a person to a Customs officer must be either:
(a) inspected immediately and returned to the person, as
soon as the inspection has concluded; or
(b) retained by Customs officer for as long as necessary to
ascertain whether or not the Comptroller wishes to
exercise the power under section 189 to retain the
document.
(5) This section is subject to section 208.

163. Evidence of answers to questions under section 160-
(1) A person to whom this section applies pursuant to section 160
must, on demand by a Customs officer, produce documents that:
(a) are in the person’s possession or control; and
(b) relate to the matters the person has been questioned
about under section 160.
(2) When a person produces a document in response to a
demand under subsection (1), a Customs officer may do one (1) or
more of the following:
(a) inspect the document immediately and return it to the
person, when the officer has finished inspecting it;
(b) inspect the document and retain it for the length of the
person’s detention under section 165;
(c) inspect the document and retain it for as long as
necessary to ascertain whether or not the
Comptroller wishes to exercise the power under
section 187 to retain the document;
(d) inspect the document and remove it to make a copy
under section 186;
(e) inspect the document and retain it under section 189.
(3) This section is subject to section 208.



126 Customs 2014, No. 20
164. Detention of persons questioned about goods or debt-
(1) If a Customs officer:
(a) is not satisfied that the answer to a question put to the
person under section 159 is correct; or
(b) has not been given an answer to a question put to the
person under section 159; or
(c) is not satisfied as to a reason or explanation given by
the person in respect of goods that are or have
been, or that the officer suspects are or have been,
in that person’s possession or under that person’s
control,
and the officer has reasonable cause to suspect that an offence has
been, is being, or is about to be, committed against this Act by
that person or any other person associated with that person, the
officer may detain that person.
(2) A Customs officer may detain a person under subsection
(1) only for the following purposes:
(a) to enable the officer to make any inquiries as are
necessary to establish whether the answer to the
question or the reason or explanation is correct:
(b) to obtain the attendance of, or make enquiries of,
another Customs officer or of a person who is
entitled to exercise any power to question, detain,
or arrest a person under this Act.
(3) A person must not be detained under this section for a
period exceeding four (4) hours.

165. Detention of person questioned under section 160-
(1) A Customs officer may detain a person to whom this section
applies pursuant to section 160 for one (1) or more of the
following purposes:
(a) to question the person under section 160;
(b) to enable the officer to make the inquiries that are
necessary to establish whether an answer to a
question asked under section 160 is correct;
(c) to obtain the attendance of, or make inquiries of,
another Customs officer or an officer entitled
to exercise a power to question, detain or arrest a



2014, No. 20 Customs 127
person under this Act or the Criminal Procedure
Act 1972 following the questioning of a person
under section 160 of this Act.
(2) A Customs officer may detain a person under subsection
(1) for up to 12 hours.
(3) The questioning of a person under section 160 must take
place as soon as practicable after the person is detained under
subsection (1).
(4) A Customs officer must release a person detained under
subsection (1) immediately after the person answers the question
asked under section 160 if the officer:
(a) is satisfied that the person has correctly answered the
questions; and
(b) has no reasonable cause to suspect that the person
questioned under that section has -
(i) committed an offence under section 215
by not complying with section 28 or 31; or
(ii) committed an offence under section 154
or 155 of the Crimes Act 2013.
(5) A Customs officer may continue to detain a person under
subsection (1) after the person is questioned under section 160 if
the Customs officer:
(a) is not satisfied that the person has correctly answered a
question under section 160; or
(b) is not satisfied that the person has given an answer to a
question asked under section 160; or
(c) has reasonable cause to suspect that the person
questioned under that section has -
(i) committed an offence under section 215
by not complying with section 28 or 31; or
(ii) committed an offence under section 154
or 155 of the Crimes Act 2013.
(6) Despite subsection (2), a person may be detained for a
further reasonable period if, and only if, accident, stress of
weather, or some other difficulty of transport or special
circumstance makes it impossible for a Customs officer to do
what is specified in subsection (1) within the 12-hour period
specified in subsection (2).



128 Customs 2014, No. 20
(7) Reasonable force may be used, if it is necessary, to detain
a person under subsection (1).
(8) In this section:
“detain”, for a person, includes to move the person to a
Customs place or police station where the person may be,
or may continue to be, questioned;
“further reasonable period” means a period no longer than is
necessary in the circumstances for a Customs officer to do
what is specified in subsection (1).

166. Detention of persons committing or about to commit
certain offences-(1) A Customs officer and, for paragraph (b), a
police officer may detain a person who, the Customs officer or, if
applicable, the police officer, believes on reasonable grounds, is
committing, or is about to commit, an offence under sections 215
or 227(1)(e) by:
(a) if a craft has arrived at a nominated Customs place or a
Customs controlled area within that place under
section 25, leaving or boarding the craft without
the authority of a Customs officer before an inward
report is made under section 27 (in contravention
of section 25(2)); or
(b) if the person has arrived in Samoa, not reporting
immediately to a Customs officer or a police
station (in contravention of section 28(1)); or
(c) if the person has arrived in Samoa and reported to a
Customs officer or a police station under section
28(1), leaving the Customs officer or police station
to which the person reported, although a Customs
officer or, if applicable, a police officer requiring
the person to remain for a reasonable time in order
that Customs officer or, if applicable, the police
officer might exercise a power under this Act on
the person (in contravention of section 28(2)); or
(d) if the person is on board a craft that has arrived in
Samoa not complying with a Customs direction
concerning disembarkation (in contravention of
section 29(1)); or



2014, No. 20 Customs 129
(e) having disembarked from a craft that has arrived in
Samoa, leaving a Customs controlled area when
Customs requires the person to remain there for a
reasonable time as is required to enable a Customs
officer to exercise a power under this Act on that
person (in contravention of section 29(3)); or
(f) if the person is required to comply with a direction
given under section 35(3), failing to comply with
that direction.
(2) A Customs officer or if applicable, a police officer may
only detain a person under subsection (1) for the purpose of
ensuring the person’s compliance with 1 or more of the
paragraphs in subsection (1).
(3) A Customs officer, or, if applicable, a police officer must
release a person detained under subsection (1) immediately after
the person has complied with the requirements of the provision
for which the person was detained and any other applicable
paragraph in subsection (1).
(4) Reasonable force may be used, if necessary, to detain a
person under subsection (1).
(5) A person must not be detained under subsection (1) if a
Customs officer or, if applicable, a police officer believes on
reasonable grounds that a person has already committed an
offence under section 215 by contravening a paragraph in
subsection (1).
(6) This section does not prevent a person:
(a) being detained or further detained under another
provision of this Act or under any other enactment
if there are lawful grounds for that detention; or
(b) being arrested under section 205.
(7) In this section, “detention” includes the delivery of a
person to a police station or the custody of a police officer.

167. Detention for public health or law enforcement
purposes-(1) A Customs officer may detain a person who:
(a) is required to comply with a direction given under
section 36; and


130 Customs 2014, No. 20
(b) fails to comply with that direction.
(2) If a Customs officer has reasonable cause to suspect that a
person who is detained under section 164, 165 or 166 is a person
to whom 1 or more of the provisions of section 36 apply, the
Customs officer may:
(a) detain the person under this section as well as the other
section; or
(b) if the detention under the other section has ended or is
about to end, further detain the person under this
section.
(3) A Customs officer may detain or further detain a person
under this section only for the purposes of obtaining the
attendance of, or making inquiries of, another Customs officer
who is authorised, for a matter specified in section 36(1), to do
one (1) or more of the following:
(a) question the person;
(b) ascertain or determine a matter relating to the status of
the person;
(c) detain the person;
(d) arrest the person.
(4) A person must not be detained or further detained under
this section for a period exceeding the shorter of:
(a) four (4) hours; or
(b) if the person’s detention commenced under section 164
or 165, the maximum period for which the person
could, at the time of his or her detention or further
detention under subsection (2), have been detained
under section 164 or 165.
(5) Reasonable force may be used, if necessary, to detain or
further detain a person under this section.
(6) This section does not prevent a person:
(a) being detained or further detained under another
provision of this Act or under any other enactment
if there are lawful grounds for that detention; or
(b) being arrested under section 205.
(7) In this section, “detention” includes the delivery of a
person to a police station or into the custody of a police officer.



2014, No. 20 Customs 131
168. Persons to whom sections 169, 170(1), and 171 apply
- Sections 169, 170(1), and 171 apply to:
(a) a person on board a craft that has arrived in, or a craft
that is about to depart from, Samoa; or
(b) a person in the process of disembarking from, or
embarking on to, a craft described in paragraph (a);
or
(c) a person who, having entered into Samoa at a Customs
place, remains in that Customs place.

169. Preliminary search of persons by use of aids-(1) A
Customs officer or a police officer may conduct a preliminary
search of a person to whom this section applies, and may detain
that person for the purposes of conducting that preliminary search.
(2) Sections 170 to 172 apply if, after a preliminary search
under subsection (1), a Customs officer or a police officer has
reasonable cause to suspect that a person has hidden on or about
his or her person a thing described in section 170(1).
(3) A “preliminary search” is a search that:
(a) involves little or no physical contact between the
person conducting the search and the person being
searched; and
(b) is conducted by using any aid, such as, a dog, chemical
substance, x-ray or imaging equipment, or other
mechanical, electrical, or electronic device, or any
other similar aid, but not by any more invasive
means.

170. Searching of persons if reasonable cause to suspect
items hidden-(1) A Customs officer or a police officer may
detain and search a person, if the officer has reasonable cause to
suspect that a person to whom this subsection applies has hidden
on or about his or her person:
(a) any dutiable, uncustomed, prohibited or forfeited
goods; or
(b) evidence relating to any goods under paragraph (a); or
(c) a thing that is or might be evidence of the
contravention or possible contravention of this Act.



132 Customs 2014, No. 20
(2) Despite subsection (1), if a Customs officer or a police
officer has reasonable grounds to believe that:
(a) a person has within the preceding 24 hours arrived in
Samoa at any place other than a Customs place; or
(b) a person is about to depart from Samoa from any place
other than a Customs place,
and the Customs officer or police officer has reasonable cause to
believe that the person has hidden on or about his or her person a
thing described in subsection (1), the Customs officer or police
officer may detain and search the person.
(3) Despite subsection (1) or (2), if a Customs officer or police
officer has reasonable cause to believe that a person, other than a
person described in subsection (2) or section 168, who is in a
Customs place has hidden on or about his or her person a thing
described in subsection (1), the Customs officer or police officer
may detain and search the person.
(4) Reasonable force may be used, if necessary, to detain and
search the person.
(5) If a person is detained under this section, and there is no
suitable searcher available at the place where the search is to take
place, the person detained may be taken to another place to be
searched.
(6) A Customs officer or police officer who searches a person
under this section may require another person, as the Customs
officer or police officer thinks necessary, to assist the officer.
(7) A search of a person may be conducted under this section
whether or not the person has earlier been the subject of a
preliminary search under section 168.

171. Searching of persons for dangerous items-(1) A
Customs officer or police officer may immediately detain and
search a person to whom this section applies if, and only if, the
Customs officer or police officer has reasonable grounds to
believe that:
(a) the person has a dangerous item hidden or in clear
view on or about his or her person; and
(b) the item poses a threat to the safety of the Customs
officer, police officer or any other person; and



2014, No. 20 Customs 133
(c) there is a need to act immediately in order to address
that threat; and
(d) a search under section 169 or 170(1) would expose the
Customs officer, police officer, or any other
person, to greater risk from the threat.
(2) Reasonable force may be used, if necessary, when
detaining or searching a person under this section.
(3) A search may be conducted under this section whether or
not the person has earlier been the subject of a search under
section 169 or 170(1).
(4) A Customs officer or police officer who undertakes a
search under this section must, within 3 working days of the
search, give a written report of the search, the circumstances in
which it was conducted, and the matters that gave rise to the
reasonable grounds to believe required by subsection (1) to:
(a) for a Customs officer, the Comptroller; and
(b) for a police officer, the Commissioner of Police.

172. Seizure of items found-(1) A Customs officer or police
officer may seize a thing found on or about a person when
carrying out a search under section 170(1), (2), or (3) or 171 that
the Customs officer or police officer has reasonable cause to
suspect is:
(a) a thing described in section 170(1); or
(b) a dangerous item.
(2) Reasonable force may be used, if necessary, to seize:
(a) a thing described in section 170(1); or
(b) a dangerous item.

173. Access of Customs officers to Customs controlled area - Subject to section 204, a Customs officer may:
(a) at any time of the day or night, enter any part of a
Customs controlled area and examine goods in that
area; and
(b) for that purpose, enter any other area that it is
necessary to pass through.

174. Examination of goods subject to control of Customs-
(1) A Customs officer may:


134 Customs 2014, No. 20
(a) examine, weigh, analyse or test, or cause to be
examined, weighed, analysed, or tested goods
subject to the control of Customs or goods that the
officer has reasonable cause to suspect are subject
to the control of Customs; and
(b) for that purpose, open or cause to be opened any
packages in which the goods are contained or
suspected to be contained.
(2) All reasonable expenses incurred by Customs under
subsection (1), are a debt due to the State by the importer,
exporter or the owner of the goods and are recoverable in the
same manner as duty under this Act.
(3) The powers under subsection (1) extend to the
examination, weighting, analysing or testing of a suitcase, pallet,
bulk cargo container, or package.
(4) The examination:
(a) may include physical or chemical testing, or may be
facilitated by any means whatever, including the
drilling into, or the dismantling of, the goods; and
(b) may be facilitated by any means whatever (for
example, by a dog, a chemical substance, x-ray or
imaging equipment, or other mechanical, electrical
or electronic device).
(5) Samples of goods subject to the control of Customs or
suspected to be subject to the control of Customs may be taken
and used by Customs for the purposes of this section and disposed
of in the prescribed manner.
(6) A sample taken under subsection (5) is to be sufficient for
the purpose for which it is taken.
(7) A Customs officer must, subject to section 204, be allowed
free access to any land, building, or place, and to any goods in or
on the land, building, or place, for the purpose of exercising
powers under this section in respect of goods that are, or are
suspected to be:
(a) subject to the control of Customs; and
(b) in a Customs-approved secure package or in a package
to which a Customs seal has been applied.



2014, No. 20 Customs 135
(8) Despite subsection (7), a Customs officer must not enter a
private dwelling except with the consent of an occupier or owner
of that dwelling or under a warrant issued under this Act.

175. Examination of goods no longer subject to control of
Customs-(1) This section applies to goods that have ceased to be
subject to the control of Customs but that the Comptroller has
reasonable grounds to suspect are:
(a) goods for which an offence against this Act has been
committed; or
(b) goods that are forfeited to the State under section 267.
(2) The Comptroller may require a person who has, or who the
Comptroller believes has, possession or control of the goods to
produce them for inspection by a Customs officer.
(3) A Customs officer may exercise in respect of the goods all
the powers conferred by section 174.
(4) A Customs officer may:
(a) take and retain possession of goods produced under
subsection (2) for the purposes of exercising the
powers conferred by subsection (3); and
(b) retain possession of the goods until completion of the
investigation into the grounds for suspecting that
the goods -
(i) are goods for which an offence against
this Act has been committed; or
(ii) are goods that are forfeited to the State
under section 267.

176. Accounting for goods - The Comptroller may by notice
in writing, require a CCA licensee to:
(a) account immediately for goods that the Comptroller
believes have been entered into that Customs
controlled area; and
(b) produce any document on the movement of goods into
or out of that Customs controlled area.

177. Production of goods - A Customs officer may require
the CCA licensee to produce to the officer goods that are shown
in any record as being within that area.


136 Customs 2014, No. 20
178. Verification of entries-(1) The Comptroller may:
(a) in addition to any declaration or documents required by
this Act or by regulations or orders, require from a
person making entry of goods proof by declaration
or the production of documents of the correctness
of the entry; and
(b) refuse to deliver the goods or to pass the entry before
the proof is provided.
(2) If the Comptroller is not satisfied:
(a) with the correctness of an entry on any goods; or
(b) with any other aspect of the importation or exportation
of the goods,
the Comptroller may detain the goods for a reasonable period to
enable the goods to be examined and, if necessary, to cause an
investigation to be made, whether in Samoa or another country,
into the importation or exportation of the goods.

179. Securities for payment of duty-(1) The Comptroller
may require and take any prescribed securities for payment of
duty.
(2) The Comptroller may, pending the giving of the required
security, refuse to pass an entry or to do any other act on any
matter for which the security is required.
(3) A security may be required on a particular transaction, a
class of transactions, or on transactions generally, and for a period
and amount, and on conditions as to penalty or other conditions,
as the Comptroller may direct.
(4) The Comptroller must approve the form in which the
security is to be provided.
(5) Subject to sections 109 and 130, if the Comptroller is
satisfied that the obligations for which a security given under this
section have been fulfilled, the person who gave the security must
be released from the conditions of the security as soon as possible.
(6) A person who is dissatisfied with a decision of the
Comptroller under this section may, within 20 working days after
the date on which notice of the decision is given, appeal to the
Customs Appeal Authority against that decision.



2014, No. 20 Customs 137
180. New securities may be required-(1) The Comptroller
may (if at any time the Comptroller is dissatisfied with the
sufficiency of any security) require a new security in place of or
in addition to the existing security.
(2) If the new security is not given, the Comptroller may
refuse to pass an entry or to do any other act on a matter for which
the new security is required.
(3) A person who is dissatisfied with a decision of the
Comptroller under this section may, within 20 working days after
the date on which notice of the decision is given, appeal to the
Customs Appeal Authority against that decision.

181. Written authority of agents - A Customs officer may:
(a) require a person acting or holding himself or herself
out as the agent of another person in a matter about
this Act to produce a written authority from the
person’s principal; and
(b) if the authority is not produced, refuse to recognise the
agency.

182. Audit or examination of records-(1) A Customs officer
may at all reasonable times enter any premises or places where
records are kept under section 111 and audit or examine those
records either in relation to specific transactions or to the
adequacy and integrity of the manual or electronic system or
systems by which records are created and stored.
(2) For the purposes of subsection (1), a Customs officer has,
subject to section 204, full and free access to a land, building or
place and to any book, record or documents, property, process or
matter whether in the custody or under the control of the CCA
licensee, importer, or exporter, or any other person, for the
purpose of inspecting the book, record, document, property,
process or matter that the officer considers:
(a) necessary or relevant for the purpose of collecting a
duty under this Act or for the purpose of carrying
out any other function conferred on the officer; or
(b) likely to provide any other information required for the
purposes of this Act or of the function conferred on
the officer.


138 Customs 2014, No. 20
(3) The Customs officer may, make extracts from or copies of
the book, record, document, process or matter at no cost to
Customs.
(4) Despite subsections (2) and (3), a Customs officer must
not enter any private dwelling except with the consent of an
occupier or owner or under a warrant issued under this Act.

183. Requisition to produce documents-(1) If:
(a) a Customs officer has reasonable cause to suspect that
goods have been unlawfully imported, exported,
manufactured, undervalued, entered, removed, or
otherwise unlawfully dealt with by a person
contrary to this Act or that any other person
intends to so import, export, manufacture,
undervalue, enter, remove, or otherwise deal with
any goods; or
(b) goods have been seized under this Act,
the Comptroller may by notice in writing, require the person or
the other person whom the officer suspects to be or to have been
the owner, importer, exporter or manufacturer of the goods, or
agent thereof, as and when required, to produce and deliver to the
Customs officer or any other specified Customs officer all books
of account, invoice-books, or other books, records or documents
of account in which any entry or memorandum appears or may be
supposed to appear for the purchase, importation, exportation,
manufacture, cost or value of, or payment for, the goods and any
other goods so imported or exported for, the goods and otherwise
dealt within a period of 7 years before the date of the notice.
(2) In addition to the requirements of subsection (1), the
Comptroller may require the owner, importer, exporter or
manufacturer of the goods, or agent thereof, as and when
required, to:
(a) produce for the inspection of the Customs officer or
any other specified Customs officer, and allow the
officer to make copies of or extracts from, any of
the documents, books, or records referred to in
subsection (1); and
(b) answer any question concerning those documents,
books, or records.


2014, No. 20 Customs 139
184. Further powers in relation to documents-(1) The
Comptroller may, by notice in writing, require a person (including
an officer of another Ministry or of a corporation or bank), as and
when required to:
(a) produce for inspection by a specified Customs officer a
document or record that the Comptroller considers
necessary or relevant to an investigation or audit
under this Act;
(b) allow the specified Customs officer to make copies of
or to take extracts from the document or record;
(c) appear before a specified Customs officer and answer
any question put to the person about the goods or a
transaction on the goods that are the subject of the
investigation, or concerning the documents or
records that are relevant to the investigation.
(2) Subsection (1) overrides a provision in the Banking
Ordinance 1960 relating to secrecy if the public revenue of Samoa
is affected.

185. Legal professional privilege-(1) Subject to subsection
(2), any information or document is, for the purposes of legal
professional privilege, privileged from disclosure if:
(a) it is a confidential communication, whether oral or
written passing between -
(i) a legal practitioner in his or her
professional capacity and another legal
practitioner in the capacity; or
(ii) a legal practitioner in his or her
professional capacity and his or her client,
whether made directly or indirectly through an agent of either;
and
(b) it is made or brought into existence for the purpose of
obtaining or giving legal advice or assistance; and
(c) it is not made or brought into existence for the purpose
of committing or furthering the commission of an
offence or wrongful act.
(2) If the information or document consists wholly of
payments, income, expenditure or financial transactions of a
specified person (whether a legal practitioner, the practitioner’s


140 Customs 2014, No. 20
client or any other person), it is not privileged disclosure if it is
contained in, or comprises the whole or part of, a book, account,
statement, or other record prepared or kept by the legal
practitioner in connection with a trust account of the legal
practitioner under the Law Practitioners Act 1976.
(3) Except as provided in subsection (1), an information or
document is, for the purposes of legal professional privilege, not
privileged from disclosure on the ground that it is a
communication passing between one legal practitioner and
another legal practitioner or between a legal practitioner and his
or her client.
(4) If a person refuses to disclose any information or
document on the ground that it is privileged under this section, a
Customs officer or that person may apply to a Judge for an order
as to whether or not the claim of privilege is valid; and, for the
purposes of determining the application, the Judge may request
the information or document to be produced to him or her.
(5) In this section, “legal practitioner” has the same meaning
as “practitioner” in section 2 of the Law Practitioners Act 1976.

186. Documents in foreign language - If a document in a
foreign language is presented to a Customs officer to carry out
any duty or power of Customs under this Act or any other
enactment, the officer may require the person who presented the
document to supply to the officer an English translation of the
document prepared by the person, as the officer may approve and
at the expense of the person who presented it.

187. Comptroller may take possession of and retain
documents and records-(1) The Comptroller may take
possession of and retain a document or record presented on an
entry or required to be produced under this Act.
(2) If the Comptroller takes possession of a document or
record under subsection (1), the Comptroller must, at the request
of the person entitled to the document or record, provide that
person with a copy of the document certified by or on behalf of
the Comptroller under the seal of Customs as a true copy.
(3) The certified copy is admissible as evidence in court.



2014, No. 20 Customs 141
188. Copying of documents obtained during search-(1) A
Customs officer who carries out a search, inspection, audit or
examination under this Act and has reasonable cause to believe
that documents coming into his or her possession during the
search, inspection, audit, or examination are evidence of the
commission of an offence against this Act, may remove the
documents for the purpose of making copies.
(2) Subject to section 189, the documents must, as soon as
practicable after copies of the documents have been taken, be
returned to the person entitled to them.
(3) A copy of document certified by or on behalf of the
Comptroller under the seal of Customs is admissible as evidence
in court.

189. Retention of documents and goods-(1) If a Customs
officer:
(a) carries out any search, inspection, audit, or
examination under this Act; and
(b) has reasonable cause to believe that any documents or
goods coming into his or her possession during the
search, inspection, audit, or examination are
evidence of the commission of an offence against
this Act, or are intended to be used for the purpose
of committing an offence against this Act,
the officer may, subject to subsection (4), take possession of and
retain the documents or goods.
(2) A Customs officer who takes possession of a document
under subsection (1), must, at the request of the person entitled to
the document, provide that person with a copy of the document
certified by or on behalf of the Comptroller under the seal of
Customs as a true copy.
(3) The certified copy is admissible in evidence in courts.
(4) If a Customs officer takes possession of and retains
documents or goods under this section, the following provisions
apply:
(a) in any proceedings for an offence relating to the
documents or goods, a court may order, either the
hearing or on a subsequent application, that
the documents or goods be delivered to the person


142 Customs 2014, No. 20
appearing to the court to be entitled to them, or that
they be disposed of in a manner and under any
conditions as the court thinks fit:
(b) a Customs officer may at any time, unless an order has
been made under paragraph (a), return the
documents or goods to the person from whom they
were taken or apply to a Judge for order to their
disposal; and on the application the a Judge may
make an order that a Court may make under
paragraph (a);
(c) if proceedings for an offence relating to the goods or
documents are brought within a period of three (3)
months after the date on which possession of the
document or goods was taken, a person claiming to
be entitled to the goods or documents may, after
the expiration of that period, apply to a Judge for
an order that the goods or documents be delivered
to that person; and on the application, the Judge
may adjourn the application, on terms as the Judge
thinks fit, for proceedings to be brought, or may
make any order that a court may make under
paragraph (a).
(5) If a person is convicted in proceedings for an offence
relating to documents or goods to which this section applies, and
an order is made under this section, the order is suspended:
(a) in any case, until the expiration of the time prescribed
any rules made pursuant to Part III of the
Judicature Ordinance 1961 or, the time prescribed
by Parts VII and VIIA of the Criminal Procedures
Act 1972 for the filing of notice of appeal or of an
application for leave to appeal; or
(b) if a notice of appeal is filed within the prescribed time
as required under paragraph (a), until the
determination of the appeal; or
(c) if an application for leave to appeal is filed within the
prescribed time as required under paragraph (a),
until the application is determined and, if leave to
appeal is granted, until the determination of the
appeal.


2014, No. 20 Customs 143
(6) If the order is suspended until the determination of the
appeal, the court determining the appeal may, by order, annul or
vary the order made under this section; and that order, if annulled
does not take effect, and, if varied, takes effect as so varied.

190. Detention of goods suspected to be tainted property -
A Customs officer may, without warrant, seize and detain goods
if:
(a) the goods are in Samoa and the officer is satisfied that
they either -
(i) are being, or are intended to be, exported
from Samoa; or
(ii) are being, or have been, imported into
Samoa; and
(b) the goods came to the officer’s attention or possession,
during a search, inspection, audit, or examination
under -
(i) this Act; or
(ii) section 13 or 14 of the Money
Laundering Prevention Act 2007 (which relates
to reporting of imports and exports of cash);
and
(c) the officer has good cause to suspect that the goods are
tainted property under the Proceeds of Crime Act
2007.

191. Return of cash necessary to satisfy essential human
needs-(1) The power to detain goods under section 190 does not
extend to, and the Customs must if practicable return
immediately, cash seized under section 190 if the Customs is
satisfied that the cash is (or that things for which it might be
exchanged are) necessary to satisfy essential human needs—
(a) of (or of a dependant of) an individual from whom the
cash has been seized; and
(b) arising on, or within seven (7) days after, the date on
which detention would otherwise be effected.
(2) Customs is not required under subsection (1) to return any
cash that the Customs is satisfied is not necessary for the purpose
specified in that subsection.


144 Customs 2014, No. 20
(3) If the 7-day period referred to in section 193(1)(a) is
extended under section 194, subsection (1) applies to the
extension, and the reference in subsection (1)(b) to 7 days is to be
read as a reference to the number of days (not exceeding 21) of
that 7-day period as extended.

192. Further provisions about detention under section 190-
(1) Reasonable force may be used, if necessary, to seize or detain
goods under section 190.
(2) If the person from whom goods have been seized and
detained under section 190 is identified but is not present when
the seizure and detention occurs (for example, because the goods
concerned are in any mail or cargo or in unaccompanied
baggage), the Customs must make all reasonable efforts to notify
that person of the detention and seizure, as soon as practicable.
(3) Goods detained under section 190 are to be taken to a
place of security as a Customs officer directs, and there detained,
unless section 195 applies.
(4) Section 190 does not limit or affect powers under the
following enactments:
(a) the rest of this Act (for example, Part 15);
(b) Mutual Assistance in Criminal Matters Act 2007;
(c) Proceeds of Crime Act 2007;
(d) Money Laundering Prevention Act 2007;
(e) Counter Terrorism Act 2014;
(f) any other prescribed enactment.

193. Return of goods detained under section 190-(1) In this
section, “investigation period”, for goods seized and detained
under section 190:
(a) means the period of seven (7) days after the date on
which the goods were seized and detained; and
(b) includes an extension of that period granted by the
Supreme Court under section 194.
(2) Goods seized and detained under section 190 are to be
returned to the person from whom they were seized as soon as
practicable after whichever of the following occurs first:
(a) the completion of all relevant investigations, if they
show that the goods are not tainted property;


2014, No. 20 Customs 145
(b) the expiry of the investigation period.
(3) However, the Customs need not return the goods as
provided in subsection (2), and may continue to detain them until
the relevant proceedings or requests (including any resulting
applications) are determined if, on or before the expiry of the
investigation period:
(a) an information is laid on the relevant serious offence
(as defined in section 2 of the Proceeds of Crime
Act 2007); or
(b) a foreign country makes a request to the Attorney
General under Part IV of the Proceeds of Crime
Act 2007.

194. Extension of 7-day period in section 193(1)(a)-(1) The
7-day period in section 193(1)(a) may be extended (once only) by
order of the Supreme Court for a reasonable period up to a further
14 days if, on an application for the purpose made before the
expiry of that 7-day period, the Court is satisfied:
(a) that the good cause to suspect required by section
190(c) exists; and
(b) that the extension to be granted is necessary to
complete any investigations in Samoa or another
country about the goods.
(2) The application must:
(a) be made in writing and served on the person from
whom the goods were seized (if that person can be
identified and located); and
(b) include the following particulars -
(i) a description of the goods detained;
(ii) the date on which the detention
commenced;
(iii) a statement of the facts supporting the
good cause to suspect required by section
190(c);
(iv) a statement of reasons why the
extension sought is necessary to complete any
investigations in Samoa or another country, in
relation to the goods.



146 Customs 2014, No. 20
(3) The person from whom the goods were seized is entitled to
appear and be heard on the application.
(4) The Customs must make all reasonable efforts to notify the
person from whom the goods were seized, at least 24 hours before
the hearing of the application, of the time and place of that
hearing.

195. Custody of certain goods detained under section 190-
(1) If goods detained under section 190 are a craft, vehicle, or
animal, a Customs officer may leave those goods in the custody of
either:
(a) the person from whom the goods have been seized; or
(b) any other person authorised by the Customs officer and
with the person’s consent to having the custody.
(2) A person who has the custody of goods under subsection
(1) must, until a final decision is made under section 193 as to
whether or not they are to be returned, hold them in safe-keeping,
without charge to the State and under any reasonable conditions
that may be imposed by the Customs.
(3) A person to whom subsection (2) applies must also:
(a) make the goods available to a Customs officer on
request; and
(b) not alter, or dispose of, the goods, or remove them
from Samoa, unless the person is authorised to do
so by a Customs officer; and
(c) return the goods on demand to the custody of the
Customs.

196. Search warrants-(1) A Supreme Court Judge or a
District Court Judge, (“the issuer”) may issue a search warrant in
the approved form if the issuer is satisfied, on an application by a
Customs officer in writing made on oath, that there are reasonable
grounds to believe that there is in or on any place:
(a) a thing that there are reasonable grounds to believe
may be evidence of the commission of an offence
against this Act or regulations; or
(b) a thing that there are reasonable grounds to believe is
intended to be used for the purpose of committing
an offence against this Act or any regulations; or


2014, No. 20 Customs 147
(c) a thing that is liable to seizure under this Act.
(2) The Customs officer, when applying for a warrant must,
having made reasonable enquiries, disclose on the application
details of any other application that the Customs officer knows of
the place or thing specified, any offence, and the result of that
other application.
(3) A search warrant is to be:
(a) directed to and executed by, a designated Customs
officer; or
(b) directed to all Customs officers and executed by any of
them.
(4) A warrant may be issued subject to any reasonable
conditions, as the issuer specifies in the warrant.

197. Entry and search under warrant-(1) A search warrant
authorises the Customs officer executing the warrant:
(a) to enter and search the place or thing on one occasion
within 10 working days of the date of issue of the
warrant at any time that is reasonable in the
circumstances, but subject to any conditions
imposed by the issuer under section 196(4); and
(b) to use any assistance as is reasonable in the
circumstances; and
(c) to use any force for making entry (whether by breaking
open doors or otherwise) and for breaking open a
thing as is reasonable in the circumstances and for
preventing the removal from the premises of a
thing as is reasonable in the circumstances.
(2) A search warrant authorises the Customs officer executing
the warrant to search for and seize a thing referred to in section
196(1) and, while on the premises under the warrant, to seize
either or both of the following:
(a) any other thing that the officer finds and has reasonable
cause to suspect may be evidence of the
commission of an offence for which that officer
could have obtained a warrant under section
196(1):
(b) a dangerous item in the circumstances described in
section 198(2).


148 Customs 2014, No. 20
(3) A search warrant authorises the Customs officer executing
it:
(a) to detain a person who is at the place referred to in the
warrant when the officer arrives at that place, or
who arrives at that place when the officer is
executing the warrant, until the officer is satisfied
that the person is not connected with the thing
referred to in the warrant; and
(b) to search a person who is at the place referred to in the
warrant when the officer arrives at that place, or
who arrives at that place while the officer is
executing the warrant if, at any time while
executing the warrant, the officer reasonably
believes that the thing referred to in the warrant
may be on the person’s body.
(4) A person who is at the place referred to in the warrant
when the officer executing the warrant arrives at that place, or
who arrives at that place while the officer is executing the
warrant, must remain at that place until the earlier of the
following events occurs:
(a) the search of that place is completed; or
(b) the officer, being satisfied that the person is not
connected with the thing referred to in the warrant,
permits the person to leave.
(5) A person who is being searched under subsection (3)(b)
must remain at the place where the person is being searched until
the search is completed.
(6) A Customs officer or police officer who has reasonable
cause to suspect that a person has by failing to comply with
subsection (4) or (5) committed an offence against section 224
may under section 205(1) or (2) arrest that person without warrant
while that cause to suspect continues and before the end of the 7th

day after the date on which it arose.
(7) A person may not be detained under subsection (3)(a) or
(b) for a period of time that is unreasonable.
(8) Reasonable force may be used, if it is necessary to detain a
person under subsection (3)(a) or to search a person under
subsection (3)(b).



2014, No. 20 Customs 149
(9) If there is no officer to conduct the search available at the
place where the search is to take place, the person to be searched
may be taken to another place to be searched.
(10) A Customs officer or police officer may seize a thing
found in carrying out the search of the person that the Customs
officer or police officer has reasonable cause to believe is a thing
referred to in the warrant, and reasonable force may be used, if
necessary, to seize the thing.
(11) A person called upon to assist the Customs officer or
police officer executing the warrant has, for that purpose, the
powers referred to in subsections (1)(c) and (2) .

198. Searching of persons for dangerous items when
executing search warrant-(1) This section applies to a person
who is at the place referred to in the search warrant when the
Customs officer arrives at that place, or who arrives at that place
when the officer is executing the warrant.
(2) A Customs officer may immediately detain and search a
person to whom this section applies for a dangerous item, and
may seize the item under section 197(2) if, and only if, the officer
has reasonable grounds to believe that:
(a) the person has a dangerous item hidden or in clear
view on or about his or her person; and
(b) the item poses a threat to the safety of the officer or
any other person; and
(c) there is a need to act immediately in order to address
that threat.
(3) Reasonable force may be used, if necessary, for 1 or more
of the following purposes:
(a) to detain the person;
(b) to search the person;
(c) to seize any dangerous item found in carrying out a
search under subsection (2).
(4) A search may be conducted under this section whether or
not the person has earlier been the subject of a search under
section 197.
(5) A Customs officer who undertakes a search under this
section must, within three (3) working days of the search, give
the Comptroller a written report of the search, the circumstances


150 Customs 2014, No. 20
in which it was conducted (including any use of force), and the
matters that gave rise to the reasonable grounds to believe
required by subsection (2).

199. Detention of dangerous items-(1) A Customs officer
may detain goods seized in the course of exercising a power of
search under section 197 or 198(2), if the officer believes on
reasonable grounds that the goods are dangerous items.
(2) A Customs officer who detains goods under subsection (1)
must:
(a) as soon as practicable, deliver those goods into the
custody of the Police; or
(b) comply with section 201 and retain those goods if the
goods may be required for a proceeding under this
Act.
(3) When goods are delivered under subsection (2),
responsibility for them passes from Customs to the Police.
(4) Section 84 of the Criminal Procedure Act 1972 applies,
with any necessary modification, to goods detained under
subsection (1) of this section.

200. Search warrant to be produced-(1) A Customs officer
executing a search warrant must:
(a) produce the warrant for inspection upon initial entry
and in response to any reasonable request made
subsequently; and
(b) when requested by or on behalf of the owner or
occupier, provide a copy of the warrant no later
than five (5) working days after the making of the
request.
(2) Subject to subsection (3), if the owner or occupier of the
place being searched or the owner of the thing being searched, is
not present at the time of the search, the Customs officer
executing the warrant must leave in a prominent position at the
place being searched or attached to the thing searched, a written
notice stating the date and time of the execution of the warrant
and the name of the Customs officer-in-charge of the search.



2014, No. 20 Customs 151
(3) If the Customs officer executing the warrant believes that a
notice under subsection (2), would unduly prejudice subsequent
investigations, the officer may refrain from leaving the notice and,
in that event, must, within 5 working days apply to a Judge for an
order to confirm the decision.
(4) If the Judge refuses to confirm the decision, the officer
who executed the warrant must immediately notify, or cause to be
notified, the owner or occupier of the place searched or the owner
of the thing searched, of the particulars referred to in subsection
(2).

201. Duty to inform owner where things seized-(1) Except
in any case to which section 200(3) applies and continues to apply
following a decision under section 200(3) or unless a Judge
because of exceptional circumstances otherwise orders, the person
executing the warrant must, within five (5) working days after the
seizure of a thing inform the owner or occupier of the place
searched or the owner of the thing searched of the fact that
something has been seized and of the place from where it was
seized.
(2) The Customs officer executing the warrant must inform
the owner or occupier:
(a) by delivering to the owner or occupier a written notice
containing any information; or
(b) by leaving the notice in a prominent position at the
place searched or attached to the thing searched; or
(c) by sending the notice to the owner or occupier by
registered mail; or
(d) by informing the owner or occupier in any other
manner, as a Judge orders in any particular case.
(3) A person affected by the execution of a search warrant
may apply to a Judge for an order for the disclosure of the
application for the warrant, and any document submitted in
support of the application; and the Judge may, if satisfied that the
disclosure of the information will not prejudice the safety of any
person, order the disclosure of the whole or any part of the
application and supporting document.



152 Customs 2014, No. 20
202. Emergency warrants-(1) If a Supreme Court judge,
District Court Judge or a Registrar (“issuer”) is satisfied, on an
application made by a Customs officer, that:
(a) circumstances exist that would justify the grant of a
search warrant under section 196; but
(b) the urgency of the situation requires that the search
should begin before a warrant under that section
could with all practicable diligence be obtained,
the issuer may, orally or in writing, grant an emergency warrant to
Customs officer making the application to search for and seize the
thing that is believed to be in or on a particular place, premises, or
thing.
(2) An application for an emergency warrant may be made
orally, but the application must comply with section 196.
(3) The Customs officer making the application must, at the
time of the making the application, make a note in writing of the
particulars of the application.
(4) An issuer who grants the application for an emergency
warrant, must immediately make a note in writing of the
particulars of the application (the note is to be filed in the
Supreme Court Registry, and is, for the purposes of section
196(1), treated as an an application under that section.
(5) A Customs officer executing an emergency warrant must:
(a) produce the note made under subsection (3) for
inspection upon initial entry and in response to any
reasonable request thereafter; and
(b) when requested, provide a copy of the note no later
than five (5) working days after the making of the
request.
(6) Sections 197, 200(2) to (4) and 201, with necessary
modifications, apply to emergency warrants in the same manner
as they apply to search warrants.
(7) An emergency warrant remains valid for 12 hours from the
time when the authorisation is given, and then expires.
(8) As soon as practicable after an emergency warrant has
expired, the Customs officer who applied for it, or, if the officer
is not able to do so, another Customs officer must provide a
written report, in the approved form, to the issuer who granted


2014, No. 20 Customs 153
the emergency warrant setting the manner in which the
emergency warrant has been executed and the results obtained by
the execution of the warrant.

203. Use of aids by Customs officer-(1) In exercising any
power of boarding, entry, examination, or search conferred by this
Act, a Customs officer or any police officer may have with him or
her, and use for the purposes of searching, a dog, a chemical
substance, x-ray or imaging equipment, or any other mechanical,
electrical or electronic device.
(2) This section does not apply to a search warrant carried out
on residential premises except under a warrant issued under
section 196 or 202.

204. Conditions applying to entry of buildings - Despite
anything in this Act, a provision of this Act that confers on a
Customs officer the power to enter a building, whether or not
under the authority of a warrant, is subject to the following
conditions that the officer must:
(a) first give reasonable notice of the intention to enter,
unless giving of the notice would frustrate the
purpose of the entry;
(b) enter the building at a time that is reasonable in the
particular circumstance, unless giving of the notice
would frustrate the purpose of the entry;
(c) produce his or her identity card on initial entry, and if
requested at any time after the initial entry;
(d) clearly state his or her authority for and the purpose of
the entry to the owner or occupier of the building if
he or she is present.

205. Arrest of suspected offenders-(1) A Customs officer
who has reasonable cause to suspect that a person has committed,
is committing, or is attempting to commit, or is otherwise
concerned in the commission of, an offence against this Act
punishable by imprisonment, or an offence against section 249,
may, while that cause to suspect continues and before the end of
the 7th
day after the date on which the suspicion arose, arrest that
person without warrant.


154 Customs 2014, No. 20
(2) A Customs officer who has reasonable cause to suspect
that a person has carried some other person into Samoa on a craft,
and that the carriage of the other person into Samoa on the craft
constituted an offence against section 154 or 155 of the Crimes
Act 2013 may, while that cause to suspect continues and before
the end of the 7th
day after the date on which the suspicion arose,
and on the craft or elsewhere, arrest the person without warrant.
(3) A police officer who has reasonable cause to suspect that a
person has committed, is committing, or is attempting to commit,
or is otherwise concerned in the commission of, an offence
against section 210, 224, 249, or 251 may, while that cause to
suspect continues and before the end of the 7th
day after the date
on which the suspicion arose, arrest that person without warrant.
(4) If a Customs officer arrests a person under this section, the
officer must, unless the person is sooner released, as soon as
practicable call a police officer to his or her aid and deliver the
arrested person into the custody of that police officer. 206. Protection of persons acting under authority - The
Minister, the Comptroller, a Customs officer, a police officer, or
an authorised person is not personally liable for the loss of or
damage to any document, goods, vehicle or craft occasioned by
anything done or omitted to be done, or purporting to have been
done, in good faith, when carrying out a function, duty of power
under this Act.

207. Seizure and detention of dangerous goods-(1) A
Customs officer may seize and detain goods that are presented or
located in the course of exercising any power of inspection,
search or examination under this Act, if the officer has cause to
suspect on reasonable grounds that the goods:
(a) are dangerous goods that may not be lawfully carried
on an aircraft; and
(b) are proposed to be carried by an operator.
(2) A Customs officer who detains goods under subsection
(1), must, as soon as practicable, deliver those goods into the
custody of the General Manager of Airport Authority.


2014, No. 20 Customs 155
(3) When goods are delivered under subsection (2),
responsibility for them passes from Customs to Airport Authority.
(4) In this section:
“Airport Authority” means the Samoa Airport Authority
established by the Airport Authority Act 2012;
“General Manager” means the person appointed as such under
the Airport Authority Act 2012;
“operator” means a person who operates within the meaning
of “operate” as defined under section 2 of the Civil
Aviation Act 1998.

208. Unlawful travel document-(1) In this section:
“false”, for a travel document, means that the travel document
contains information purporting to relate to the person to
whom it was issued (being information supplied by or on
behalf of the person as part of or in connection with the
person’s application for the document) that:
(a) is false; or
(b) relates in fact to some other person.
“forged”, for a travel document, means that the travel
document:
(a) has not been issued by the government by which it
purports to have been issued; or
(b) has been altered without authority.
“misused” for a travel document, means that the travel
document has been, is being, or is intended to be used for
the purposes of identification by a person who is not the
person for whom the document was issued;
“travel document” means any document that is or purports to
be:
(a) a permit within the meaning of the Immigration Act
2004; or
(b) a passport that has been issued by the government of
any country; or
(c) a certificate of identity that has been issued by the
government of any country; or
(d) a refugee travel document that has been issued by the
government of any country.



156 Customs 2014, No. 20
“unlawful travel document”:
(a) means a travel document that is false, forged, or
misused; and
(b) includes any item involved in the production of a
document referred to in paragraph (a) or in the
unauthorised alteration of a travel document.
(2) A Customs officer may retain or seize any document
presented for inspection if a Customs officer has reasonable cause
to suspect that the document is an unlawful travel document.
(3) A Customs officer may seize a document found in the
course of a search or examination under this Act if a Customs
officer has reasonable cause to suspect that the document is an
unlawful travel document.
(4) For the purpose of this section, sections 23, 153, 154, 158,
159, 164, or 170 is be read as if the unlawful travel document is a
prohibited good.
(5) Any document or goods retained or seized under this
section must be dealt with under section 209.
(6) Section 209(2) to (5) apply, with necessary modifications,
to any documents or goods retained or seized under this section.

209. Seizure and detention of goods suspected to be certain
risk goods or evidence of commission of certain offences-(1) A
Customs officer may seize and detain goods or documents that are
presented or located in the course of exercising a power of
inspection, search, or examination under this Act, if the officer
has cause to suspect on reasonable grounds that the goods:
(a) are regulated articles (within the meaning of the
Quarantine (Biosecurity) Act 2005) for which no
biosecurity clearance has been given under that
Act; or
(b) are evidence of the commission of any offence under -
(i) section 154 or 155 of the Crimes Act
2013; or
(ii) Parts II, III and IV of the Fisheries Act
1988.
(2) A Customs officer who detains goods under subsection (1)
must, as soon as practicable, deliver those goods into the custody
of:


2014, No. 20 Customs 157
(a) if the Customs officer believes that subsection (1)(a) or
(b)(ii) applies to the goods, the Chief Executive
Officer of the Ministry responsible for the
Quarantine (Biosecurity) Act 2005 or the Fisheries
Act 1988; or
(b) if the Customs officer believes that subsection (1)(b)(i)
applies to the goods, a police officer.
(3) Once goods have been delivered to a person under
subsection (2), responsibility for those goods passes to that
person.
(4) Section 84 of the Criminal Procedure Act 1972 applies,
with necessary modification, to goods detained under subsection
(1).

PART 14
OFFENCES AND PENALTIES

Division 1 - Offences in relation to Customs

210. Threatening or resisting Customs officer-(1) A person
commits an offence who:
(a) threatens or assaults; or
(b) by force, resists or intentionally obstructs or
intimidates,
a Customs officer when carrying out the officer’s duties or a
person acting in the officer’s aid.
(2) A person convicted of an offence under subsection (1) is
liable to a fine not exceeding 200 penalty units or to
imprisonment for a term not exceeding two (2) years, or both.

211. Obstructing Customs officer or interfering with
Customs property-(1) A person commits an offence who:
(a) otherwise than by force, intentionally obstructs a
Customs officer when carrying out the officer’s
functions, duties or powers; or
(b) intentionally interferes with any equipment, vehicle,
craft, dog, communications system, or other aid,
used or intended for use, by Customs; or



158 Customs 2014, No. 20
(c) does any act with the intention of impairing the
effectiveness of any equipment, vehicle, craft, dog,
communications system, or other aid used, or
intended for use, by Customs.
(2) A person convicted of an offence against this section is
liable to a fine not exceeding 50 penalty units or to imprisonment
for a term not exceeding six (6) months or both.

212. False allegation or report to Customs officer-(1) A
person commits an offence who:
(a) contrary to the fact and without a belief in the truth of
the statement, makes or causes to be made to a
Customs officer a written or verbal statement
alleging that an offence has been committed or is
about to be committed; or
(b) with the intention of causing wasteful deployment, or
of diverting deployment, of the Customs personnel
or resources, or being reckless as to that result -
(i) makes a statement to any other person
that gives rise to serious apprehension for that
other person's own safety or the safety of
another person or property, knowing that the
statement is false; or
(ii) behaves in a manner that is likely to
give rise to an apprehension, knowing that the
apprehension would be groundless.
(2) A person convicted of an offence under subsection (1) is
liable to a fine not exceeding 20 penalty units or to imprisonment
for a term not exceeding three (3) months, or both.

213. Personation of a Customs officer-(1) A person commits
an offence who:
(a) not being a Customs officer, by words, conduct, or
demeanour pretends to be a Customs officer or an
authorised person, or wears or uses the uniform,
name, designation or description of a Customs
officer; or



2014, No. 20 Customs 159
(b) without authority, represents any craft, vehicle, or
other conveyance as being in the service of
Customs.
(2) A person convicted of an offence under subsection (1) is
liable to a fine not exceeding 200 penalty units or to
imprisonment for a term not exceeding two (2) years, or both.

214. Counterfeit seals or marks-(1) A person commits an
offence who, without lawful authority or excuse, has in his or her
possession, or makes, or uses any counterfeit, seal, stamp,
marking, substance, or device in imitation of or closely
resembling any seal, stamp, marking, substance, or device used by
Customs for the purposes of this Act.
(2) A person convicted of an offence under subsection (1) is
liable:
(a) for an individual, to a fine not exceeding 300 penalty
units or to imprisonment for a term not exceeding
three (3) years, or both; and
(b) for a body corporate, to a fine not exceeding 500
penalty units.

215. Obligations of persons arriving in or departing from
Samoa-(1) A person commits an offence who wilfully fails to
comply with any requirement imposed on that person under any
of sections 28 to 36 (other than section 34).
(2) A person convicted of an offence under subsection (1) is
liable to a fine not exceeding 100 penalty units or to
imprisonment for a term not exceeding one (1) year, or both.

216. Unauthorised presence in certain Customs controlled
areas-(1) A person commits an offence who, without the
permission of a Customs officer, enters into, or remains in when
directed by a Customs officer to leave, a Customs controlled area
licensed for:
(a) the temporary holding of imported goods for the
purposes of the examination of those goods under
section 174 (including the holding of the goods
while they are awaiting examination); or



160 Customs 2014, No. 20
(b) the disembarkation, embarkation, or processing of
persons arriving in or departing from Samoa; or
(c) the processing of a craft arriving in or departing from
Samoa or the loading or unloading of goods onto
or from the craft,
when that area is being, or is about to be, used for any of the
purposes for which it is licensed.
(2) A person convicted of an offence under subsection (1) is
liable to a fine not exceeding 30 penalty units or to imprisonment
for a term not exceeding three (3) months, or both.

217. Unauthorised access to or improper use of Customs
computerised entry processing system-(1) A person commits an
offence who:
(a) knowingly and without lawful authority, by any means
gains access to or attempts to gain access to any
Customs computerised entry processing system; or
(b) having lawful access to any Customs computerised
entry processing system, knowingly uses or
discloses information obtained from the system for
an unauthorised purpose; or
(c) knowing that he or she is not authorised to do so,
receives information obtained from any Customs
computerised entry processing system and,
uses discloses, publishes, or disseminates the
information.
(2) A person convicted of an offence under subsection (1) is
liable:
(a) for an individual, to a fine not exceeding 300 penalty
units or to imprisonment for a term not exceeding
three (3) years, or both; and
(b) for a body corporate, to a fine not exceeding 800
penalty units.

218. Interference with Customs computerised entry
processing system-(1) A person commits an offence who:
(a) by any means knowingly falsifies any record or
information stored in any Customs computerised
entry processing system; or


2014, No. 20 Customs 161
(b) knowingly damages or impairs any Customs
computerised entry processing system; or
(c) knowingly damages or impairs any duplicate tape or
disc or other medium on which any information
obtained from a Customs computerised entry
processing system is held or stored, unless
permitted by the Comptroller.
(2) A person convicted of an offence under subsection (1) is
liable to a fine not exceeding 300 penalty units or to
imprisonment for a term not exceeding 3 years, or both.

219. Offences in relation to security of, or unauthorised
use of, unique user identifiers-(1) A registered user commits an
offence who contravenes a condition imposed, by the
Comptroller, on the security of the registered user’s user
identifier.
(2) A person commits an offence who:
(a) not being a registered user, uses a unique user
identifier; or
(b) being a registered user, uses the unique user identifier
of any other registered user,
to authenticate a transmission of information to Customs
computerised entry processing system.
(3) A person convicted of an offence under subsection (1) or
(2) is liable to a fine not exceeding 100 penalty units or to
imprisonment for a term not exceeding 1 year, or both.

Division 2 - Offences in relation
to Customs officers’ powers

220. Failure to answer questions-(1) A person commits an
offence who, when required under this Act to answer a question
put to that person:
(a) without reasonable excuse, fails or refuses to answer it;
or
(b) gives an incorrect answer.
(2) It is a defence to an offence against this section if the
person provides that he or she did not, when required to answer
the question, have the information required to answer the question


162 Customs 2014, No. 20
in his or her knowledge, possession, or control or honestly and
reasonably believed that the answer was, in all the circumstances,
correct at that time.
(3) It is not a reasonable excuse for the purposes of subsection
(1)(a), if a person fails or refuses to answer a question on the
grounds that to answer the question would or might incriminate or
tend to incriminate that person.
(4) A person convicted of an offence under subsection (1) is
liable:
(a) for an individual, to a fine not exceeding 30 penalty
units or to imprisonment for a term not exceeding
3 months, or both; and
(b) for a body corporate, to a fine not exceeding 50 penalty
units.

221. Failure to produce evidence of identity, entitlement to
travel or other matters - A person who fails without reasonable
excuse to comply with a demand made under section 162 or 163
commits an offence and is liable on conviction to a fine not
exceeding 50 penalty units or to imprisonment for a term not
exceeding 6 months, or both.

222. Failure to produce or account for goods-(1) A person
commits an offence who fails or refuses to produce or account for
any goods when required to do so under section 175, 176 or 177
commits an offence and is liable on conviction to a fine not
exceeding 200 penalty units or to imprisonment for a term not
exceeding two (2) years, or both.
(2) It is a defence to an offence against this section if the
person proves that he or she did not have possession or control of
the goods or was otherwise unable to lawfully, to comply with the
Comptroller’s requirements.

223. Failure to comply with requisition-(1) A person who
contravenes a requirement of the Comptroller under section 185
or 184 commits an offence and is liable on conviction:
(a) for an individual, to a fine not exceeding 500 penalty
units or to imprisonment not exceeding three (3)
years or both; and


2014, No. 20 Customs 163
(b) for a body corporate, to a fine not exceeding 800
penalty units.
(2) It is a defence to an offence against this section, if the
defendant proves that he or she did not have possession or control
of the documents or information or did not have knowledge of the
relevant documents, books, or records.

224. Failure or refusal to remain at place-(1) A person
commits an offence who:
(a) fails or refuses to remain at the place that is being
searched under section 197(1)(a) until the earlier of
the events specified in section 197(4)(a) and (b); or
(b) fails or refuses to remain at the place where that person
is being searched under section 197(3)(b) until that
search is completed.
(2) A person convicted of an offence under subsection (1) is
liable to a fine not exceeding 500 penalty units or to a term of
imprisonment not exceeding three (3) years, or both.

225. Use of area without licence - A person who
contravenes section 11 commits an offence and is liable on
conviction:
(a) for an individual, to a fine not exceeding 500 penalty
units or to imprisonment for a term not exceeding
three (3) years, or both; and
(b) for a body corporate, to a fine not exceeding 1,000
penalty units.

226. Failure to comply with conditions of licence - A person
who contravenes a term or condition of or a restriction on a CCA
licence commits an offence and is liable on conviction:
(a) for an individual, to a fine not exceeding 500 penalty
units or to imprisonment for a term not exceeding
three (3) years, or both; and
(b) for a body corporate, to a fine not exceeding 1,000
penalty units.



164 Customs 2014, No. 20
Division 3 - Offences in relation to arrival
and departure of craft and persons

227. Offences in relation to arrival of craft-(1) A person
commits an offence who:
(a) being the person-in-charge of a craft, fails to comply
with any of the following requirements in section
22(1) (which relates to advice of arrival) -
(i) to give advance notice of any approved
matters; or
(ii) to give advance notice and within the
approved time; or
(iii) to proceed to a Customs place; or
(iv) to proceed as directed by a Customs
officer; or
(b) being the person-in-charge of, or the owner of, or a
member of the crew of, or a passenger on, a craft -
(i) refuses to answer a question put to that
person, owner, crew or passenger by a Customs
officer under section 23(2)(a) (which relates to
a requirement to answer questions) or
knowingly gives a false answer to the question;
or
(ii) fails to comply with a request made
under section 23(2)(b); or
(c) being the master of a ship, fails to comply with any
direction of a Customs officer under section 24(1)
or (4) (which relates to the bringing-to of a ship) or
contravenes section 24(3); or
(d) being the person-in-charge of a craft, contravenes
section 25(1) (which relates to the arrival of craft
at a nominated Customs place only); or
(e) being a member of the crew of, or a passenger on, any
craft, contravenes section 25(2); or
(f) being a person-in-charge of a craft, contravenes section
26(5) (which relates to craft arriving at a place
other than a nominated Customs place); or
(g) being a member of the crew of, or a passenger on, any
craft, contravenes section 26(6) or (7); or


2014, No. 20 Customs 165
(h) being the person-in-charge of or the owner of a craft
contravenes -
(i) section 27(2)(a) (which relates to inward
reports); or
(ii) a Customs direction given under section
27(2)(b).
(2) A person convicted of an offence under subsection (1)(a),
(c), or (d) is liable:
(a) for an individual, to a fine not exceeding 500 penalty
units or to imprisonment for a term not exceeding
three (3) years, or both; and
(b) for a body corporate, to a fine not exceeding 1,000.
(3) A person convicted of an offence under subsection (1)(b)
is liable:
(a) for an individual, to a fine not exceeding 300 penalty
units or to imprisonment for a term not exceeding
three (3) years, or both; and
(b) for a body corporate, to a fine not exceeding 500
penalty units.
(4) A person convicted of an offence under subsection (1)(e),
(f), (g), or (h) is liable to a fine not exceeding 500 penalty units or
to imprisonment for a term not exceeding three (3) years, or both.

228. Offences in relation to inward report-(1) If:
(a) an inward report delivered under section 27 is
erroneous, misleading or defective in any material
particular; or
(b) a document delivered in support of the inward report is
not genuine or is erroneous or misleading,
the person-in-charge of the craft and the owner of the craft each
commits an offence.
(2) The person-in-charge or the owner convicted of an offence
under subsection (1) is liable:
(a) for an individual, to a fine not exceeding 300 penalty
units or to imprisonment for a term not exceeding
three (3) years, or both; and
(b) for a body corporate, to a fine not exceeding 500
penalty units.



166 Customs 2014, No. 20
229. Offences in relation to departure of craft-(1) A person
commits an offence who:
(a) being the person-in-charge of a craft, contravenes
section 37 (which relates to clearance of a craft); or
(b) being the person-in-charge of a craft -
(i) contravenes section 38(a) (which relates
to outward reports); or
(ii) refuses to answer a question put to that
person by a Customs officer under section
38(b) or knowingly gives a false answer to the
question; or
(iii) fails to produce any documents
required by a Customs officer under section
38(c); or
(c) being the person-in-charge of or a member of the crew,
of a craft, contravenes section 41 (which relates to
boarding of outward craft); or
(d) being the person-in-charge of a craft -
(i) fails to comply with a demand made by
a Customs officer under section 39 (which
relates to the production of a certificate of
clearance); or
(ii) refuses to answer a question put to that
person under that section or knowingly gives a
false answer to the question; or
(e) being the person-in-charge of a craft, contravenes
section 41 (which relates to the departure of craft
only from a Customs place).
(2) A person convicted of an offence under subsection (1) (a),
(c), or (e) is liable to a fine not exceeding 300 penalty units or to
imprisonment for a term not exceeding three (3) years, or both.
(3) A person convicted of an offence under subsection (1)(b)
or (d) is liable to a fine not exceeding 200 penalty units or to
imprisonment for a term not exceeding two (2) years, or both.

230. Offences in relation to outward report-(1) If:
(a) an outward report delivered under section 38 is
erroneous, misleading or defective in any material
particular; or


2014, No. 20 Customs 167
(b) any document delivered in support of the report is not
genuine or is erroneous or misleading,
the person-in-charge of and the owner of a craft each commits an
offence.
(2) A person convicted of an offence under subsection (1) is
liable:
(a) for an individual, to a fine not exceeding 300 penalty
units; and
(b) for a body corporate, to a fine not exceeding 500
penalty units.

231. Failure to comply with requirement to cease using
electronic communication device - A person who fails to
comply with a requirement imposed on that person under section
34(3) commits an offence and is liable on conviction to a fine not
exceeding 100 penalty units or to imprisonment for a term not
exceeding one (1) year, or both.

232. Defences - It is a defence to an offence against sections
229 to 231 if the defendant proves:
(a) that, if it is alleged that anything required to be done
was not done, the defendant took all reasonable
steps to ensure that it was done; or
(b) that, if it is alleged that anything unlawful was done,
the defendant took all reasonable steps to ensure
that it was not done.

Division 4 - Other offences

233. Adapting craft for smuggling-(1) If a craft comes to or
is found within Samoa having:
(a) a part or place adapted for the purpose of concealing
goods or persons; or
(b) a hole, pipe, or device adapted for the purpose of
concealing goods or persons,
the person-in-charge and the owner of the craft each commits an
offence.



168 Customs 2014, No. 20
(2) The person-in-charge or owner convicted of an offence
under subsection (1) is liable to a fine not exceeding 1,000 penalty
units or to imprisonment for a term not exceeding five (5) years,
or both.

234. Interference with seals and fastenings-(1) If a
fastening, lock, mark or seal that has been placed by a Customs
officer on any goods or on a hatchway, opening or other place or
device on a craft is, without the authority of a Customs officer,
opened, altered, broken, or erased by any person while the craft is
within Samoa, the person so acting and the person-in-charge of
the craft each commits an offence.
(2) A person convicted of an offence under subsection (1) is
liable to a fine not exceeding 500 penalty units or to
imprisonment for a term not exceeding three (3) years, or both.

235. Offences in relation to Customs seals and Customs-
approved secure exports schemes-(1) A person commits an
offence who, without lawful justification or reasonable excuse:
(a) uses a Customs seal on a package of goods other than
under the relevant notice of appointment under
section 82; or
(b) alters, removes, damages, disposes of, or interferes
with a Customs seal used on a package of goods
other under the relevant notice of appointment
under section 82; or
(c) uses an approved seal or markings of the kind referred
to in section 86(1)(b) on a Customs-approved
secure package other than under the relevant
Customs-approved secure exports scheme.
(2) This subsection applies to a package if the package is:
(a) a package to which a Customs seal has been lawfully
used; or
(b) a Customs-approved secure package to which a seal or
marking of the kind referred to in section 86(1)(b)
has been lawfully used.



2014, No. 20 Customs 169
(3) A person commits an offence who, without lawful
justification or reasonable excuse, tampers or interferes with a
package to which subsection (2) applies by adding other goods to
the goods in it when it was secured.
(4) A person convicted of an offence under subsection (1) or
(3) is liable to a fine not exceeding:
(a) for an individual, 150 penalty units or to imprisonment
for a term not exceeding 18 months, or both; and
(b) for a body corporate, 250 penalty units.

236. Interference with cargo-(1) If at any time after a craft
carrying goods from a point outside Samoa arrives within Samoa
and before an inward report is made under section 27:
(a) any cargo is interfered with; or
(b) any alteration is made in the storage of goods carried,
so as to facilitate the unloading of any of the goods
before the inward report has been made; or
(c) any of the goods are starved, removed, destroyed, or
thrown overboard, or any package is opened,
the person so acting and the person-in-charge of the craft each
commits an offence.
(2) Subsection (1) does not apply if the act:
(a) was authorised by the Comptroller or a Customs
officer; or
(b) was required by any statutory or other requirement
relating to navigation; or
(c) was compelled by accident, stress of weather, or other
necessity.
(3) A person convicted of an offence under subsection (1) is
liable to a fine not exceeding 500 penalty units or to
imprisonment for a term not exceeding 3 years, or both.

237. Unloading goods without authorisation - A person who
contravenes section 68 commits an offence and is liable on
conviction to a fine not exceeding 1000 penalty units or to
imprisonment for a term not exceeding five (5) years, or both.



170 Customs 2014, No. 20
238. Offences in relation to manufacture, movements, and
storage of goods-(1) A person commits an offence who:
(a) contravenes section 19(1) (which relates to Customs
facilities); or
(b) contravenes section 71 (which relates to transportation
of imported goods); or
(c) contravenes section 72 (which relates to the removal of
goods from a Customs controlled area); or
(d) takes goods out of a Customs controlled area or does
not any act in relation to goods taken out of a
Customs controlled area that contravenes the
permission granted by the Comptroller under
section 73 (which relates to the temporary removal
of goods from a Customs controlled area).
(2) A person who commits an offence against subsection (1)
(a) to (d) is liable on conviction:
(a) for an individual, to a fine not exceeding 1,000 penalty
units or to imprisonment for a term not exceeding
five (5) years, or both; and
(b) for a body corporate, to a fine not exceeding 2000
penalty units.

239. Interference with goods-(1) A person commits an
offence who, except with the permission of a Customs officer:
(a) alters the condition of goods subject to the control of
Customs (“the goods”); or
(b) interferes with, including by way of addition to or
taken away from the goods; or
(c) unpacks or repacks the goods; or
(d) removes the goods from a place in which a Customs
officer has directed that the goods are to be stored.
(2) A person who commits an offence against this section is
liable on conviction to a fine not exceeding:
(a) for an individual, 800 penalty units or to imprisonment
for a term not exceeding four (4) years, or both;
and
(b) for a body corporate, 1,500 penalty units .



2014, No. 20 Customs 171
240. Contravention of direction of Comptroller under
section 114-(1) A purchaser who, except with the consent of the
Comptroller, contravenes a direction given by the Comptroller
under section 114(4)(b), commits an offence and is liable on
conviction:
(a) for an individual, to a fine not exceeding 800 penalty
units or to imprisonment for a term not exceeding
four (4) years, or both; and
(b) for a body corporate, to a fine not exceeding 1,500
penalty units.
(2) A purchaser who, knowingly and without the consent of
the Comptroller, contravenes a direction given by the Comptroller
under section 114(4)(b), commits an offence and is liable on
conviction:
(a) for an individual, to a fine not exceeding 800 penalty
units or to imprisonment for a term not exceeding
four (4) years, or both; and
(b) for a body corporate, to a fine not exceeding 1,500
penalty units; and
(c) in either case, to an amount not exceeding three (3)
times the value of the goods to which the offence
relates, in addition to the penalties under paragraph
(a) or (b).

241. Offences in relation to entries-(1) A person commits an
offence who:
(a) fails to make an entry required under this Act; or
(b) makes an entry required under this Act that is
erroneous or defective in a material particular.
(2) It is a defence to an offence against subsection (1) if the
person proves:
(a) that for an offence against subsection (1)(a), the person
took all reasonable steps to ensure that an entry
was made; or
(b) that, for an offence against subsection (1)(b), the
person took all reasonable steps to ensure that the
entry was not erroneous or defective.



172 Customs 2014, No. 20
(3) A person convicted of an offence under subsection (1) is
liable:
(a) for an individual, to a fine not exceeding 50 penalty
units or to imprisonment for a term not exceeding
six (6) months, or both; and
(b) for a body corporate, to a fine not exceeding 100
penalty units.
(4) A person commits an offence who is concerned in the
making of an entry that the person knows is erroneous or
defective in a material particular.
(5) A person convicted of an offence under subsection (4) is
liable:
(a) for an individual, a fine not exceeding 300 penalty
units or to imprisonment for a term not exceeding
three (3) years, or both; and
(b) for a body corporate, to a fine not exceeding 500
penalty units; and
(c) in either case, to a fine of an amount not exceeding
three (3) times the value of the goods to which the
offence relates, in addition to the penalties imposed
under paragraph (a) or (b).

242. Offences in relation to declarations and documents-
(1) A person commits an offence who:
(a) makes a declaration or a written statement under this
Act that is erroneous in a material particular; or
(b) produces or delivers to a Customs officer any
document that is not genuine; or
(c) produces or delivers to a Customs officer any
document that is erroneous in a material particular.
(2) It is a defence to an offence against subsection (1) if the
person proves that the person took all reasonable steps to ensure:
(a) that the declaration, statement or document was not
erroneous; or
(b) for an offence against subsection (1)(b), that the
document was genuine.
(3) A person convicted of an offence under subsection (1) is
liable:



2014, No. 20 Customs 173
(a) for an individual, to a fine not exceeding 200 penalty
units or to imprisonment for a term not exceeding
two (2) years, or both; and
(b) for a body corporate, to a fine not exceeding 400
penalty units.
(4) A person commits an offence who:
(a) makes a false declaration under this Act, knowing it to
be false; or
(b) produces or delivers to a Customs officer any
document that is not genuine, knowing that it is not
genuine; or
(c) produces or delivers to a Customs officers any
document that is erroneous in any material
particular, knowing that it is erroneous.
(5) A person convicted of an offence under subsection (4) is
liable:
(a) for an individual, to a fine not exceeding 300 penalty
units or to imprisonment for a term not exceeding
three (3) years, or both:
(b) for a body corporate, to a fine not exceeding 500
penalty units; and
(c) in either case, to a fine of an amount not exceeding
three (3) times the value of the goods to which the
offence relates, in addition to the penalties under
paragraph (a) or (b).

243. Offences in relation to records-(1) A person who fails
to keep records that are required to be kept by section 111
commits an offence and is liable:
(a) on first conviction, to a fine not exceeding 50 penalty
units or to imprisonment for a term not exceeding
six (6) months, or both; or
(b) on second conviction, to a fine not exceeding 100
penalty units or to imprisonment for a term not
exceeding one (1) year, or both; or
(c) on any subsequent conviction, to a fine not exceeding
150 penalty units or to imprisonment for a term not
exceeding 18 months, or both.



174 Customs 2014, No. 20
(2) A person commits an offence who:
(a) fails without reasonable excuse to make available to
Customs, on the request of a Customs officer, the
records that are required to be kept by section 111;
or
(b) fails, when requested by a Customs officer, to operate
any mechanical, or electronic device on which any
record or information is stored for the purpose of
enabling Customs officer to obtain e record or
information.
(3) For an offence under subsection (3), the person is liable:
(a) on first conviction, to a fine not exceeding 50 penalty
units; or
(b) on the second conviction, to a fine not exceeding 100
penalty units; or
(c) on any subsequent conviction, to a fine not exceeding
150 penalty units.
(4) A person commits an offence who, with intent to defeat
the purposes of this Act, destroys, alters, or conceals any book,
document, or record required to be kept under this Act, or sends
or attempts to send out of Samoa the book, document, or record
and is liable on conviction to a fine not exceeding 500 penalty
units or to imprisonment term not exceeding three (3) years, or
both.
(5) For an offence under subsection (4), if it is proved that
offender has destroyed, altered, or concealed any book, document,
or record, or has sent or attempted to send, out of Samoa, the
book, document or record, it is presumed, in any absence of
evidence to the contrary, that in so doing that offender intended to
defeat the purposes of this Act.

244. Offences relating to failure to give Customs access to
information-(1) A person who fails, without reasonable excuse,
to give the Customs access to information under section 46, 47 or
112 commits an offence and is liable on conviction:
(a) for individual, to a fine not exceeding 100 penalty units
or to imprisonment for a term not exceeding one
(1) year, or both; and



2014, No. 20 Customs 175
(b) for a body corporate, to a fine not exceeding 150
penalty units.
(2) A person who fails, without reasonable excuse, to give the
Customs access to information under any of sections 46, 47, and
112 in the approved form and manner commits an offence and is
liable on conviction:
(a) for an individual, to a fine not exceeding 100 penalty
units or to imprisonment for a term not exceeding
one (1) year, or both; and
(b) for a body corporate, to a fine not exceeding 150
penalty units.

245. Offence relating to disclosing whether required to
give Customs access to information-(1) This section applies to a
person if the person is a person concerned in the movement of
goods, persons, or craft (as defined in section 43).
(2) The person must not disclose to another person who is not
the Comptroller, a Customs officer, or an agent or employee of
the person:
(a) whether the person is a person to whom section 46 or
47 applies; or
(b) whether the person has been exempted from complying
with obligations under that section.
(3) A person who, without reasonable excuse, contravenes
subsection (2), commits an offence and is liable on conviction to a
fine not exceeding:
(a) for an individual, 150 penalty units or to imprisonment
for a term not exceeding 18 months, or both; and
(b) for a body corporate, 250 penalty units.

246. Possession of incomplete documents-(1) A person
commits an offence who, without lawful authority or excuse, has
in his or her possession or brings into Samoa any uncompleted
document or form capable of being used for any purpose under
this Act if the document is signed or certified or bears any mark
or inscription to indicate that it is correct or authentic.
(2) A person convicted of an offence under subsection (1) is
liable to a fine not exceeding 50 penalty units or to imprisonment
for a term not exceeding six (6) months, or both.


176 Customs 2014, No. 20
247. Offences in relation to use of goods-(1) If under any
provision of this Act or of the Customs Tariff Act 1975 goods are,
if entered for a particular purpose or under any condition imposed
by the Minister or any other Minister, exempt from duty or liable
to a lower rate of duty than if entered other than for that purpose
or under that condition, and any goods have been entered under
that provision, a person commits an offence who knowingly:
(a) uses or deals with those goods for a purpose other than
that for which they have been so entered; or
(b) fails to comply with a condition imposed, by the
Minister or the other Minister, on the goods so
entered.
(2) A person convicted of an offence under subsection (1) is
liable to:
(a) a fine not exceeding an amount equal to three (3) times
the amount of the duty that would have been
payable if the goods had been entered otherwise
than under the provision under which they were
entered; or
(b) a fine not exceeding 50 penalty units or to
imprisonment for a term not exceeding six (6)
months, or both,
whichever sum is the greater.

248. Provisions relating to offences against sections 241 to
247 - For the purposes of this Act:
(a) a declaration, invoice, certificate, written statement, or
other document required or authorised by or under
this Act to be made or produced by a person
making an entry is treated to form part of that
entry; and
(b) an amendment of an entry is treated to form part of that
entry, but an amendment to an entry does not
relieve a person from liability to the imposition of
a penalty or liability to seizure of goods or criminal
liability incurred on the entry before its
amendment.



2014, No. 20 Customs 177
249. Offences in relation to importation or exportation of
prohibited goods-(1) A person commits an offence who:
(a) imports into Samoa or unships or lands in Samoa
goods the importation of which is prohibited under
section 91; or
(b) exports, or transports with intent to export, goods from
Samoa the exportation of which is prohibited under
section 92; or
(c) is knowingly concerned in any importation,
exportation, transportation, shipment, unshipment,
or landing of goods to which paragraph (a) or (b)
applies; or
(d) without lawful justification or excuse, removes from a
Customs controlled area imported goods the
importation of which is prohibited under section
91; or
(e) is knowingly concerned or conspires, in the removal
from a Customs controlled area of goods, the
importation of which is prohibited under section
91; or
(f) commits a breach of, or fails to comply with, a term or
condition on or subject to which a licence, permit,
or consent has been granted, under an order made
under section 91(3) or 92(3); or
(g) is knowingly concerned in a breach or failure to
comply to which paragraph (f) applies.
(2) A person convicted of an offence under subsection (1) (c),
(e), or (g) is liable:
(a) for an individual, to a fine not exceeding 3,000 penalty
units or to imprisonment for a term not exceeding
6 years, or both; and
(b) for a body corporate, to a fine not exceeding 5,000
penalty units; and
(c) in either case, to a fine of an amount not exceeding 3
times the value of the goods to which the offence
relates, in addition to the penalties imposed under
paragraph (a) or (b).
(3) A person convicted of an offence under subsection (1) (a),
(b), (d), or (f) is liable:


178 Customs 2014, No. 20
(a) for an individual, to a fine not exceeding 3,000 penalty
units or to imprisonment for a term not exceeding
six (6) years, or both; and
(b) for a body corporate, to a fine not exceeding 5,000
penalty units.
(4) It is not a defence to an offence under subsection (3) that
the defendant had no knowledge or no reasonable cause to believe
that the goods for which the offence was committed were
prohibited imports or prohibited exports.

250. Offences in relation to exportation of goods-(1) A
person commits an offence who:
(a) contravenes section 74(1) or (5) (which relates to
entries required); or
(b) fails to comply with a request made under section
74(2)(b); or
(c) fails or is knowingly concerned in any failure, to
comply with section 79 (which requires goods for
export to be dealt with according to the entry); or
(d) contravenes section 80 (which relates to the
requirement for goods for export not to be landed);
or
(e) knowingly, contravenes section 131(3) (which relates
to drawback on duty on certain goods).
(2) A person convicted of an offence under subsection (1) (a),
(b), (c), or (d) is liable to a fine not exceeding 200 penalty units or
to imprisonment for a term not exceeding 2 years, or both.
(3) A person convicted of an offence under subsection (1)(e)
is liable:
(a) for an individual, to a fine not exceeding 300 penalty
units or to imprisonment for a term not exceeding
three (3) years, or both; and
(b) for a body corporate, to a fine not exceeding 500
penalty units; and
(c) in either case, to a fine of an amount not exceeding
three (3) times the value of the goods to which the
offence relates, in addition to any penalty imposed
under paragraph (a) or (b).



2014, No. 20 Customs 179
251. Defrauding the revenue of Customs-(1) A person
commits an offence who does any act or omits to do any act for
the purpose of:
(a) evading, or enabling any other person to evade,
payment of duty or full duty on goods; or
(b) obtaining or enabling any other person to obtain,
money by way of drawback or a refund of duty on
goods to which that person or that other person is
not entitled under this Act; or
(c) conspiring with any other person (whether or not that
other person is in Samoa) to defraud the revenue of
Customs on goods; or
(d) defrauding in any other manner the revenue of
Customs on goods.
(2) A person convicted of an offence under subsection (1) is
liable:
(a) for an individual, to a fine not exceeding 3000 penalty
units or to imprisonment for a term not exceeding
six (6) years, or both; and
(b) for a body corporate, to a fine not exceeding 5000
penalty units; and
(c) in either case, to a fine of an amount not exceeding
three (3) times the value of the goods to which the
offence relates, in addition to any penalty imposed
under paragraph (a) or (b).

252. Possession or custody of uncustomed goods or
prohibited imports-(1) A person commits an offence who
knowingly and without lawful justification has in his or her
possession or custody goods that the person knows are
uncustomed goods or prohibited imports.
(2) A person convicted of an offence under subsection (1) is
liable:
(a) for an individual, to a fine not exceeding 3000 penalty
units or to imprisonment for a term not exceeding
six (6) years, or both; and
(b) for a body corporate, to a fine not exceeding 5000
penalty units; and



180 Customs 2014, No. 20
(c) in either case, to a fine of an amount not exceeding
three (3) times the value of the goods to which the
offence relates, in addition to any penalty imposed
under paragraph (a) or (b).

253. Purchase, sale, exchange, etc., of uncustomed goods or
prohibited imports-(1) A person commits an offence who
knowingly and without lawful justification purchases, sells,
exchanges, or otherwise acquires or disposes of, goods that the
person knows are uncustomed goods or prohibited imports.
(2) A person convicted of an offence subsection (1) is liable:
(a) for an individual, to a fine not exceeding 3000 penalty
units or to imprisonment for a term not exceeding
six (6) years, or both; and
(b) for a body corporate, to a fine not exceeding 5000
penalty units; and
(c) in either case, to a fine of an amount not exceeding
three (3) times the value of the goods to which the
offence relates, in addition to any penalty imposed
under paragraph (a) or (b).

254. Possession or control of concealed goods-(1) A person
commits an offence who knowingly conceals any goods that the
person knows are dutiable or prohibited goods.
(2) A person convicted of an offence under subsection (1) is
liable:
(a) for an individual, to a fine not exceeding 3,000 penalty
units or to imprisonment for a term not exceeding
six (6) years, or both; and
(b) for a body corporate, to a fine not exceeding 5,000
penalty units; and
(c) in either case, to a fine of an amount not exceeding
three (3) times the value of the goods to which the
offence relates, in addition to any penalty imposed
under paragraph (a) or (b).



2014, No. 20 Customs 181
255. Offences in relation to seized goods-(1) A person
commits an offence who:
(a) having custody of goods under section 268,
contravenes a requirement under section 268(8); or
(b) without the permission of the Comptroller, takes or
carries away or converts to the person’s own use
goods, including a vehicle or craft, that have been
seized as forfeited.
(2) A person convicted of an offence:
(a) under subsection (1)(a) is liable to a fine not exceeding
100 penalty units or to imprisonment for a term not
exceeding one (1) year, or both; and
(b) under subsection (1)(b) is liable to a fine not exceeding
an amount equal to three (3) times the value of the
goods to which the offence relates or to
imprisonment for a term not exceeding two (2)
years, or both.

256. Offences in relation to certain detained goods-(1) A
person commits an offence who:
(a) having custody of goods under section 195(1),
breaches a requirement of or imposed under
section 195(2) or (3); or
(b) without the permission of the Comptroller, takes or
carries away or converts to his or her own use
goods to which section 195(2) and (3) applies.
(2) A person convicted of an offence:
(a) under subsection (1)(a), is liable to a fine not
exceeding 50 penalty units or to imprisonment for
a term not exceeding six (6) months, or both; and
(b) under subsection (1)(b), is liable to a fine not
exceeding an amount equal to three (3) times the
value of the goods to which the offence relates or
to imprisonment for a term not exceeding 12
months, or both.

257. Offences in relation to Customs Appeal Authority-(1)
A person commits an offence who, with intent to deceive, makes
any false or misleading statement or any material omission in any


182 Customs 2014, No. 20
information given to the Customs Appeal Authority for the
purposes of this Act.
(2) A person convicted of an offence under subsection (1) is
liable -
(i) for an individual, to a fine not exceeding
300 penalty units or to imprisonment for a term
not exceeding three (3) years, or both; and
(ii) for a body corporate, to a fine not
exceeding 500 penalty units; and

258. Unauthorised disclosure of information-(1) A person
who is or was an employee of Samoa Customs Service may not
disclose or use any information gained by or conveyed to the
person through the person’s connection with Samoa Customs
Service except in the course of the person’s official duties or as
authorised by the Comptroller or the Minister.
(2) A person who contravenes subsection (1) commits an
offence and is liable on conviction to a fine not exceeding 50
penalty units or to imprisonment for a term not exceeding six (6)
months, or both.

259. Misconduct by officers of Customs-(1) An officer of
Customs must not accept or agree or offer to accept any fee,
perquisite, gratuity, or reward, whether pecuniary or not, from any
person on account of anything done or omitted by the officer in
carrying out the function, duties or powers of office, except for
those that the officer receives with the permission of the Minister
or Comptroller.
(2) An officer who contravenes subsection (1) commits a
misconduct in office, and may be dismissed or dealt with under
the Public Service Act 2004.

Division 4 - Other provisions relating to offences

260. Liability of officers of corporations-(1) In this section,
“body corporate” includes a company, trust, partnership or other
enterprise.



2014, No. 20 Customs 183
(2) If a body corporate commits an offence under this Act, any
director, manager, secretary, officer or agent of the body
corporate and a person purporting to act in that capacity who
participated in, directed, authorised acquiesced in, or assented to
the act or omission constituting the offence also commits the same
offence.
(3) An individual convicted of an offence under this Act
pursuant to subsection (2) is liable on conviction to the penalty
prescribed by the section creating the offence in respect of any
individual who is convicted of the offence or, if no penalty is
specified for an individual, to the penalty specified for the
offence.
(4) A person may be convicted of the offence, even though the
body corporate has not itself been charged with, or conviction of,
the offence.

261. Liability of principal and agent-(1) A declaration made
or other act done by an agent, whether or not, the agent is in
Samoa, in the course of his or her agency in relation to the report,
entry or clearance of any craft or goods or any other matter under
this Act is taken also to have been made or done by the agent’s
principal, and the principal is liable accordingly to the penalties
imposed by this Act.
(2) For the purposes of this section, the knowledge or intent of
the agent is imputed to the principal in addition to the principal’s
own knowledge or intent.
(3) For the purposes of this section:
(a) an employee of the agent; or
(b) a person performing a function of or for the agent; or
(c) a person acting under the instruction of the agent,
is treated also to be the agent of the principal.
(4) If a person acts or purports to act as the agent of any other
person in relation to the report, entry, or clearance of any craft, or
goods or any other matter under this Act, the person is liable to
the same penalties as if the person were the principal for whom
the person so acts or purports to act.



184 Customs 2014, No. 20
262. Attempts - An attempt to commit an offence against this
Act is an offence punishable in the same manner and gives rise to
the same cause for seizure as if the offence attempted had been
committed.

263. Laying of information-(1) Subject to subsection (2), an
information laid under the Criminal Procedure Act 1972 for an
offence against this Act may be laid by:
(a) the Comptroller; or
(b) any Customs officer or other employee of Customs
nominated by the Comptroller.
(2) An information laid under Criminal Procedures Act 1972
for an offence against section 257 of this Act must be laid by the
Registrar of the Customs Appeal Authority.
(3) Despite anything in the Criminal Procedures Act 1972, any
information for an offence against this Act may be laid at any
time within seven (7) years after the date of the offence.
(4) This section does not limit:
(a) the powers of the Attorney General to give any general
or special instruction under Article 41 of the
Constitution to a police officer or any other officer
of a Ministry or government agency to lay
information for an offence under this Act;
(b) section 11 of the Criminal Procedures Act 1972 (right
of person to lay information).

264. Court may order payment of money in respect of
duty-(1) If:
(a) a person is convicted of an offence against section 210,
211, 222, or 223; and
(b) the Court is of the opinion that the offence has been
committed for the purpose of enabling the
destruction or concealment of any evidence that
would support a claim for duty under this Act,
the Court may, in addition to any other penalty, order the
defendant to pay to the State any further sum in respect of that
claim as it thinks fit.
(2) An order for payment under this section may be enforced
in the same manner as a fine.


2014, No. 20 Customs 185
(3) The recovery of any amount under this section in respect
of a claim does not extinguish the claim for duty, but must be
taken into account in determining any amount to be awarded in
any subsequent proceedings that may be taken on the claim for
duty.
265. Power of Comptroller compound offences-(1) This
section applies to an offence under this Act or a regulation
prescribing an offence with a fixed penalty amount to be
compounded under subsection (2):
(2) At any time before an information is laid against a person
for an offence to which this section applies, the Comptroller may
compound the offence by accepting from the person:
(a) a written admission that the person committed the
offence; and
(b) a request that the offence be dealt with under this
section by the Comptroller; and
(c) payment of an amount, not exceeding the limit
specified in subsection (4) that the Comptroller
considers just in the circumstances of the case in
full satisfaction of any fine or other penalty to
which the person would otherwise be liable under
this Act.
(3) The fixed amount prescribed for the purpose of subsection
(2)(c) must not exceed one-fifth of the maximum fine specified
for the offence.
(4) If the Comptroller accepts payment of a fixed amount
under subsection (2)(c), the offender is not liable to be prosecuted
for the offence in which the payment for the fixed prescribed
amount was made.
(5) If the Comptroller declines to exercise the power under
subsection (2), the admission in writing made by the offender is
not admissible as evidence in any prosecution for that offence.
PART 15
FORFEITURE AND SEIZURE
Division 1 - Forfeiture
266. Application - This Part applies to all forfeitures that
arise under this Act.


186 Customs 2014, No. 20
267. Goods forfeited-(1) The following goods are forfeited to
the State:
(a) goods for which an offence has been committed
under -
(i) section 214 (which relates to counterfeit
seals or marks);
(ii) section 241 (which relates to offences
in relation to entries);
(iii) section 242 (which relates to offences
in relation to declarations and documents);
(iv) section 246 (which relates to
possession of incomplete documents);
(v) section 249 (which relates to offences in
relation to importation or exportation of
prohibited goods);
(vi) section 250 (which relates to offences
in relation to exportation of goods);
(vii) section 251 (which relates to
defrauding the revenue of Customs);
(viii) section 252 (which relates to
possession or custody of uncustomed goods or
prohibited imports);
(ix) section 253 (which relates to purchase,
sale, exchange of uncustomed goods or
prohibited imports);
(x) section 254 (which relates to possession
or control of concealed goods);
(b) goods dealt with in contravention of section 66, 68, 71,
or 72;
(c) dutiable or prohibited goods found in the possession of
any person who, when questioned under section
159 or 161, denied or failed to disclose the
possession of those goods;
(d) dutiable or prohibited goods found in the course of a
search under section 158 or seized under section
172(1) or (2)(b);
(e) dangerous items seized under section 172;



2014, No. 20 Customs 187
(f) goods for which an erroneous statement, declaration,
certificate or claim as to the country of which the
goods are the produce or manufacture has been
made or produced to any Customs officer;
(g) dutiable or prohibited goods found on or in any craft,
bulk cargo container, or pallet or a similar device
that is lawfully in any place;
(h) dutiable or prohibited goods found on or in any craft,
bulk cargo container, or pallet or a similar device
after arrival in any Customs place from a point
outside Samoa, not being goods specified or
referred to in the inward report or baggage
belonging to the crew or passengers and not being
accounted for to the satisfaction of a Customs
officer;
(i) dutiable or prohibited goods found concealed in or on
any craft, vehicle, bulk cargo container, pallet or a
similar device, or any other thing;
(j) goods in a package where those goods are not fully
accounted for in the entry or declaration relating to
that package;
(k) dutiable goods or prohibited goods found so packed as
to be likely to deceive Customs officers;
(l) uncustomed goods that are found in any place;
(m) goods imported that have been acquired in another
country , whether by the importer or some other
person, by an act which, if done in Samoa would
have amounted to a crime involving dishonesty
under the Crimes Act 2013;
(n) goods exported, or for which an attempt to export has
been made, that have been acquired in Samoa,
whether by the exporter or some other person, by
an act that amounts to a crime involving dishonesty
under the Crimes Act 2013;
(o) goods unlawfully exported or for which an attempt to
so export has been made;
(p) goods that have been unlawfully imported into Samoa.



188 Customs 2014, No. 20
(2) Despite section 81, for the purposes of subsection (1)(o),
goods; the exportation of which is prohibited under this Act are
treated to have been exported as soon as they are placed in or on
any craft for exportation.
(3) The forfeiture of goods extends to the forfeiture of the
case, covering, or other enclosure, not being a bulk cargo
container, pallet or a similar device, in or on which the goods are
contained at the time of seizure, importation, or exportation.
(4) Despite subsection (3), forfeiture of goods extends to the
forfeiture of a bulk cargo container, pallet or a similar device
where that bulk cargo container, pallet or other similar device has
been adapted for the purpose of concealing goods.
(5) A craft, vehicle, or any other thing, including any
machinery or equipment on or in the craft or vehicle or thing, or
any animal that is being or has been used for the carriage,
handling, deposit or concealment of any goods referred to in
subsection (1), whether at or after the time of any alleged offence
in relation to those goods is also forfeited to the State.
(6)Without limiting subsection (5), a craft is also forfeited to
the State if:
(a) the craft is one for which an offence under section
227(1)(a) or (d) is committed; and
(b) that offence was committed to facilitate non-
compliance with a requirement in any of sections
28 to 30 by a person or persons who arrived in
Samoa having been brought (in that craft or in any
other craft) from a point outside Samoa.

268. Procedure for seizure-(1) A Customs officer or police
officer may seize any forfeited goods or any goods that the officer
has reasonable cause to suspect are forfeited.
(2) Goods may be seized as forfeited wherever the goods are
found within Samoa.
(3) Forfeited goods, other than prohibited goods, may be
seized at any time within two (2) years after the forfeiture has
arisen.
(4) Goods that are forfeited because they are prohibited goods
may be seized at any time after the forfeiture has arisen.



2014, No. 20 Customs 189
(5) A Customs officer or police officer may use force as is
reasonably necessary for effecting the seizure and securing the
goods.
(6) Except as provided in subsections (7) and (8), a Customs
officer must direct that all goods seized to be taken to a place of
security to be detained.
(7) If goods including a craft, vehicle or animal, have been
seized under this section, a Customs officer may leave those
goods in the custody of either:
(a) the person from whom the goods have been seized; or
(b) any other person, authorised by a Customs officer, who
consents to having custody of the goods.
(8) A person who has the custody of goods under subsection
(7) must:
(a) hold the goods in safekeeping, without charge to the
State and under any reasonable conditions that may
be imposed by a Customs officer, until a final
decision is made as to whether or not the goods are
to remain forfeited; and
(b) make the goods available to a Customs officer on
request; and
(c) not alter or dispose of, or remove the goods from
Samoa unless the person is authorised to do so by a
Customs officer; and
(d) return the goods on demand to the custody of Customs.

269. Notice of seizure-(1) When any goods have been seized
under section 268, Customs must, as soon as is reasonably
practicable, give notice in writing of the seizure and the reasons
for the seizure, in the approved form, to:
(a) a person known or believed to have an interest in the
goods; or
(b) the person’s agent in Samoa if the person is overseas.
(2) The notice of seizure must also include a statement of the
right to apply to the Comptroller to reconsider his or her decision
under section 274.
(3) A seizure is not invalidated or illegal by reason of a failure
to give the seizure notice if reasonable steps were taken to give
the notice.


190 Customs 2014, No. 20
270. Forfeiture to relate back - If, under section 268, goods
are forfeited and the goods are seized, the forfeiture related back
to the date of the act or event from which the forfeiture arose.

271. Delivery of goods seized on deposit of value-(1) If any
goods have been seized as forfeited, the Comptroller may, at any
time before their condemnation, deliver the goods to the owner or
the person from whom they were seized, on the deposit with
Customs of a cash sum equal:
(a) for imported goods, to the Customs value of the goods;
or
(b) for goods manufactured in a Customs controlled area,
to the Customs value of the goods determined
under Excise Tax Rates Act 1984,
together with any duty to which the goods may be liable as
determined by the Comptroller.
(2) The money deposited is treated to be substituted for goods
seized; and all the provisions of this Part (so far as they are
applicable) extend and apply to the money accordingly.

272. Sale of certain seized goods-(1) If:
(a) a living creature; or
(b) a thing that, in the opinion of the Comptroller, is of a
perishable nature; or
(c) a thing that, in the opinion of the Comptroller, is likely
to deteriorate or diminish in value by keeping; or
(d) a thing that, in the opinion of the Comptroller, it is
desirable to sell,
has been seized as forfeited, the Comptroller may sell the thing
seized before its condemnation.
(2) The net proceeds of sale are treated to be substituted for
the thing sold; and all the provisions of this Part (so far as they are
applicable) extend and apply to the proceeds accordingly.

273. Mode of exercising of sale - If the Comptroller is
empowered by this Act to sell any goods, the following provisions
apply, except so far as different provision is made by this Act in
any particular case:



2014, No. 20 Customs 191
(a) the goods must be sold by auction or tender, after
approved public notice, or if no approved notice is
made, after reasonable public notice;
(b) the price is to be paid in cash on the acceptance of the
bidding or tender;
(c) no bidding or tender is necessarily accepted, and the
goods may be re-offered until sold at a price
satisfactory to the Comptroller;
(d) the Comptroller or any Customs officer (authorised by
the Comptroller) may act as an auctioneer in the
sale of goods without being licensed in that behalf;
(e) the proceeds of the sale are to be paid in the following
order of priority -
(i) the expenses of the sale;
(ii) the duty, as if the goods had been
entered for home consumption;
(iii) the warehouse Customs controlled area
charges and any other charges;
(iv) any freight due on the goods, if written
notice claiming such freight has been given to
the Comptroller; and
(v) any balance, to the person entitled to it
or to the State if the goods sold were forfeited
to the State.

Division 2 - Appeals against seizure

274. Application to reconsider seizure-(1) A person who has
an interest in goods that have been seized under section 268 may,
within the time specified in subsection (2), apply to the
Comptroller to reconsider of the seizure on either or both of the
following grounds:
(a) that the seizure of the goods was carried out without
the requirement under this Act;
(b) that the applicant should, in all the circumstances, be
granted relief.
(2) The time is:
(a) 20 working days after the date on which the notice of
seizure is given to the applicant; or


192 Customs 2014, No. 20
(b) any further time allowed by the Comptroller if satisfied
that the applicant did not receive the notice of
seizure or that a further period is required in the
interests of justice.
(3) The application must:
(a) be in writing; and
(b) state the ground or grounds on which the application is
made; and
(c) give an address at which the applicant wishes to
receive correspondence relating to the application.

275. Re-consider-(1) When an application is received under
section 274, the Comptroller must reconsider on the papers,
unless the Comptroller directs other means of re-considering a
seizure.
(2) In re-considering, the Comptroller:
(a) must consider the application and any written
submissions made by the applicant; and
(b) may consider any statement, document, information, or
matter that in the Comptroller’s opinion may assist
the Comptroller to deal effectively with the subject
of the application under section 274, whether or
not it would be admissible in a court of law.
(3) The Comptroller may ask the applicant for supplementary
information and have regard to that supplementary information.
(4) The applicant must establish, on the balance of
probabilities, that the applicant has an interest in the seized goods
and acquired that interest in good faith.

276. Decision on Re-consideration-(1) The Comptroller
may:
(a) dismiss the application to re-consider; or
(b) if satisfied that the seizure of all or any of the goods,
was carried out without the requirement under this
Act, disallow the seizure (in whole or in part) and
direct that the goods be given (in whole or in part)
to -
(i) the person from whom the goods were
seized; or


2014, No. 20 Customs 193
(ii) if the goods were not seized from a
particular person, the person who, in the
opinion of the Comptroller, is entitled to
possess the goods; or
(c) grant relief by making any of the determinations
described in section 278 (either unconditionally or
subject to any conditions described in that section),
if satisfied that it is equitable to do so, having
regard to the matters specified in section 277.
(2) The Comptroller must decide the application within 20
working days after the day on which the Comptroller receives the
application.
(3) If, in the opinion of the Comptroller, the circumstances of
the case do not permit a decision to be made within the period
specified in subsection (2), the Comptroller may extend that
period by a further period that is reasonable in the circumstances.
(4) As soon as practicable after deciding the application, the
Comptroller must give written notice of the decision to:
(a) the applicant; and
(b) any other person on whom the notice of seizure was
given under section 269; and
(c) any person, other than a person referred to in paragraph
(b), who claims an interest in the goods.
(5) If the application for review is dismissed, the written
notice must contain the reasons for the dismissal.
(6) The written notice must state that a person who is
dissatisfied with the decision of the Comptroller has a right to
appeal to the Customs Appeal Authority against the decision.

277. Matters concerning grant of relief - When deciding
whether or not to grant relief, the Comptroller may take into
account, without limitation, any or more of the following matters:
(a) the seriousness and nature of any act or omission
giving rise to the seizure;
(b) whether or not the person who is alleged to have done
any act or omitted to do any act giving rise to the
seizure has previously engaged in any similar
conduct;



194 Customs 2014, No. 20
(c) whether the seizure has arisen from, or is related to, a
deliberate breach of the law;
(d) the nature, quality, quantity, and estimated value of the
seized goods;
(e) the nature and extent of any loss or damage suffered by
any person as a consequence of the seizure;
(f) whether or not granting relief would undermine the
purpose or objective of any import or export
prohibition or restriction imposed by this Act or
any other enactment;
(g) the effect of any other action that has been taken or is
proposed to be taken in respect of any offending
related to the seizure.

278. Determinations where relief granted-(1) If the
Comptroller grants the relief under section 276(1)(c), the
Comptroller may, subject to conditions, determine:
(a) that the goods be given to the applicant or to another
person who, but for the seizure, is entitled to their
possession; or
(b) that the goods be sold and that 1 or more of the
following persons be paid any part of the proceeds
approved by the Comptroller -
(i) the applicant;
(ii) any other person who has an interest in
the goods;
(iii) the State.
(2) Without limiting subsection (1), the Comptroller may
impose any of the following conditions:
(a) that there be paid to the Customs for the seized goods a
sum equal to the whole or any part of 1 or more of
the following -
(i) any costs or expenses incurred by the
Customs in transporting, storing, or disposing
of the goods (including returning or giving the
goods to any person), or any incidental costs or
expenses relating to their detention;
(ii) any duty not already paid;
(iii) any duty already refunded;


2014, No. 20 Customs 195
(iv) the value of the detained goods, as
determined by the Comptroller;
(b) that the goods be modified, in a manner directed by the
Comptroller, so as to render them inoperable for
unlawful purposes;
(c) that the costs or expenses incurred by the Customs in
modifying the goods under a direction under
paragraph (b) be paid to the Customs.
(3) The Comptroller must not make a determination described
in this section if he or she is of the opinion that all or any of the
goods may be required to be produced in evidence in any criminal
proceedings.

279. Condemnation of seized goods-(1) If the Comptroller
dismisses an application for review, the dismissal is treated to be
an order for condemnation of the goods to the State.
(2) The order for condemnation of the goods takes effect on
the close of the 20th working day after the Comptroller gives his
or her decision on the application unless an appeal against the
decision on the application is made to the Authority.
(3) If no application for review is made within the time
specified by section 275(2), or if the application is discontinued,
the seized goods are condemned to the State.

Division 3 - Appeal from review

280. Appeal to Customs Appeal Authority-(1) A person
who is dissatisfied with a decision of the Comptroller made under
section 276 (including any determination or condition described
in section 278) may appeal to the Customs Appeal Authority
against the decision or any part of the decision.
(2) The appeal must be brought within 20 working days after
the date on which notice of the decision under section 276 is
given.

281. Condemnation of goods subject to appeal - The goods
that are the subject of an appeal under section 281 are condemned
to the State if:
(a) the appeal is discontinued; or


196 Customs 2014, No. 20
(b) the decision of the Customs Appeal Authority on the
appeal neither -
(i) disallows the seizure of the goods under
section 276(1)(b) (as applied by section
302(1)(b)); nor
(ii) grants relief under section 276(1)(c) (as
applied by section 302(1)(b)).

Division 4 - General provisions as to forfeiture

282. Condemnation of seized goods on conviction-(1)
Subject to subsection (2), if this Act provides that on the
commission of an offence any goods are forfeited, the conviction
of a person for that offence has effect as a condemnation, without
suit or judgment, of any goods that have been seized under this
Act and:
(a) for which the offence was committed; or
(b) which were forfeited under section 267(3), (4), or (5).
(2) If the Court imposes a sentence on a person on the
conviction of that person for an offence to which subsection (1)
applies, the Court may:
(a) order the restoration of the goods forfeited to the
person from whom the goods were seized and, if
the restoration order is made, the conviction does
not have effect as a condemnation of those goods;
and
(b) if required, impose conditions on the restoration order.
(3) Subsection (2) does not apply if the goods have, before the
conviction, been sold, or restored to the person from whom they
were seized, or otherwise disposed of by the Comptroller under
any other provision of this Act.

283. Disposal of forfeited goods-(1) The State has the
property in forfeited goods or in a deposit made under section 271
or in the proceeds of sale under section 272.
(2) The Comptroller may direct that the forfeited goods be
sold, used, destroyed, or disposed of after their condemnation.



2014, No. 20 Customs 197
284. Application of forfeiture provisions - The provisions of
this Act on forfeiture of goods extend and apply to a craft,
vehicle, or other thing forfeited under this Act.

PART 16
EVIDENCE

285. Burden of proof-(1) In any proceedings under this Act
instituted by or on behalf of or against the State, an allegation
made on behalf of the State in a statement of claim, statement of
defence, plea or information, is presumed to be true unless the
contrary is proved, if the allegation relates to:
(a) the identify or nature of any goods; or
(b) the value of any goods for duty; or
(c) the country or time of exportation of any goods; or
(d) the fact or time of the importation of any goods; or
(e) the place of manufacture, production or origin of any
goods; or
(f) the payment of any duty on goods.
(2) The presumption in subsection (1) is not excluded by the
fact that evidence is produced on behalf of the State in support of
the allegation.
(3) This section extends and apply to proceedings which the
existence of an intent to defraud the revenue of the State is in
issue.
(4) Despite subsections (1) to (3), in any proceedings for an
offence against this Act if it is alleged that the defendant intended
to commit the offence, the prosecution has the burden of proving
that intent beyond reasonable doubt.

286. Documents made overseas-(1) In any proceedings under
this Act, the Court may admit in evidence as proof of any fact in
issue a document made in another country whether or not the
document is legally admissible as evidence in other proceedings.
(2) Subsection (1) does not apply to an offence under section
217(1), 218(1), 243(5) or 249(1)(c).

287. General admissibility of hearsay-(1) A hearsay
statement is admissible in any proceeding under this Act if:


198 Customs 2014, No. 20
(a) the circumstances relating to the statement provide
reasonable assurance that the statement is reliable;
and
(b) either -
(i) the maker of the statement is unavailable
as a witness; or
(ii) the Judge considers that undue expense
or delay would be caused if the maker of the
statement were required to be a witness.
(2) This section is subject to Part III of the Evidence
Ordinance 1961.

288. Admissibility of hearsay statements contained in
business records-(1) A hearsay statement contained in a business
record is admissible in a proceeding under this Act if:
(a) the person who supplied the information used for the
composition of the record is unavailable as a
witness; or
(b) the Judge considers no useful purpose would be served
by requiring that person to be a witness as that
person cannot reasonably be expected (having
regard to the time that has elapsed since the person
supplied the information and to all the other
circumstances of the case) to recollect the matters
dealt with in the information the person supplied;
or
(c) the Judge considers that undue expense or delay would
be caused if that person were required to be a
witness.
(2) This section is subject to Part III of the Evidence
Ordinance 1961.

289. Definition and application-(1) In this Part:
“business”:
(a) means any business, profession, trade, manufacture,
occupation, or calling of any kind; and



2014, No. 20 Customs 199
(b) includes the activities of any government Ministry or
an agency or other office of the State, a village or
district authority, public body, body corporate,
organisation, or society.
“business record” means a document:
(a) that is made -
(i) to comply with a duty; or
(ii) in the course of a business, and as a
record or part of a record of that business; and
(b) that is made from information supplied directly or
indirectly by a person who had, or may reasonably
be supposed by the court to have had, personal
knowledge of the matters dealt with in the
information the person supplied.
“circumstances”, in relation to a statement by a person who is
not a witness, includes:
(a) the nature of the statement; and
(b) the contents of the statement; and
(c) the circumstances that relate to the making of the
statement; and
(d) any circumstances that relate to the veracity of the
person; and
(e) any circumstances that relate to the accuracy of the
observation of the person.
“duty” includes any duty imposed by law or arising under any
contract, and any duty recognised in carrying on any
business practice.
(2) In this Part, a person is “unavailable as a witness” in a
proceeding if the person:
(a) is dead; or
(b) is in another country and it is not reasonably
practicable for the person to be a witness; or
(c) is unfit to be a witness because of the person’s age or
physical or mental condition; or
(d) cannot with reasonable diligence be identified or
found; or
(e) is not compellable to give evidence.



200 Customs 2014, No. 20
(3) Subsection (2) does not apply to a person whose statement
is sought to be offered in evidence by a party who has caused the
person to be unavailable in order to prevent the person from
attending or giving evidence.
(4) This Part does not limit the application of the Evidence
Ordinance 1961.

290. Admissibility of expert opinion evidence-(1) An
opinion by an expert that is part of expert evidence offered in a
proceeding under this Act is admissible if the fact-finder is likely
to obtain substantial help from the opinion in understanding other
evidence in the proceeding or in ascertaining any fact that is of
consequence to the determination of the proceeding.
(2) An opinion by an expert is not inadmissible simply
because it is about:
(a) an ultimate issue to be determined in the proceeding; or
(b) a matter of common knowledge.
(3) Subject to subsection (4), if an opinion by an expert is
based on a fact that is outside the general body of knowledge that
makes up the expertise of the expert, the opinion may be relied on
by the fact-finder only if that fact is or will be proved or judicially
noticed in the proceeding.
(4) If expert evidence about the sanity of a person is based in
whole or in part on a statement that the person made to the expert
about the person's state of mind:
(a) the statement of the person is admissible to establish
the facts on which the expert's opinion is based;
and
(b) neither the hearsay rule nor the previous consistent
statements rule applies to evidence of the statement
made by the person.

291. Proof of forms made under section 338-(1) The
production of an approved form made under section 338(1) is, in
any court and in all proceedings, sufficient evidence, until the
contrary is proved, of the matters in the form.



2014, No. 20 Customs 201
(2) The production of a copy of the public notice in which the
approved form was notified, is, in all courts and in all
proceedings, sufficient evidence, until the contrary is proved, of
the existence and notification of the form.

292. Customs record of computer transmission admissible
evidence - In any proceedings under this Act, a computer printout
of an extract of a record kept by Customs under section 150,
certified by or on behalf of the Comptroller under the seal of
Customs as a true copy, is in all Courts admissible as evidence of
the electronic message received by or sent to Customs set out in
that printout, unless the contrary is proved.

293. Presumption of authenticity of documents - All
documents purporting to be signed by or on behalf of the
Comptroller or to be sealed with the seal of Customs, are, in all
courts and in all proceedings under this Act, and any other
enactment, treated to have been signed or sealed with the due
authority, unless the contrary is proved.

PART 17
CUSTOMS APPEAL AUTHORITY

Division 1 - Establishments and powers

294. Establishment-(1) The Customs Appeal Authority is
established consisting of the following members:
(a) a lawyer qualified for appointment as a Judge of the
Supreme Court, as Chairperson;
(b) a retired officer of Customs who has extensive
knowledge and experience in Customs work; and
(c) a person who is a senior officer in a Government
Ministry who by virtue of their position and
experience, has knowledge relevant to any matter
that come before the Authority..
(2) The Head of State may, acting on the advice of Cabinet,
appoint the members of the Authority.



202 Customs 2014, No. 20
295. Terms, resignation, suspension and removal-(1) A
member:
(a) may be appointed for up to five (5) years;
(b) is eligible for reappointment;
(c) may, in writing to the Minister, resign from office;
(d) on expiry of the term of appointment, continues in
office until re-appointed or a successor is
appointed.
(2) Subject to subsection (3), Cabinet may suspend or remove
a member from office on any of the following grounds:
(a) for inability to perform the functions of the office,
bankruptcy or neglect of duty;
(b) for misconduct in office proved to the satisfaction of
the Cabinet;
(c) any other prescribed ground.
(3) If a member’s term has expired or the member has
resigned, the member is treated to continue in office for the
purpose of deciding an appeal that was wholly heard before the
expiration of the term of office or before the resignation took
effect.

296. Oath of office - Before assuming the office, a member
must first take and subscribe to an oath before a Judge of the
Supreme Court that the member will faithfully and impartially
perform the duties of the office.

297. Remuneration-(1) The members are entitled to
remuneration appropriated by Parliament as part of the Ministry’s
annual budget.
(2) In this section, “remuneration” includes sitting fees, salary,
and allowances (including travelling allowances and expenses).

298. Sickness or incapacity-(1) If a member is temporarily
unable to carry out the functions of the office because of sickness,
absence from Samoa or any other good reason, the Minister, may
appoint a person (“acting member”) who is qualified to be
appointed as a member to act in the place of that person during
the incapacity.



2014, No. 20 Customs 203
(2) The acting member is taken to be a member for all intents
and purposes.
299. Members not personally liable - A member or an acting
member is not personally liable for an act done or omitted to be
done in good faith by the member in carrying out the functions,
duties and powers of the Authority under this Act.
300. Registrar of Authority-(1) The Registrar of the
Authority is established who is to be appointed under Public
Service Act 2004.
(2) The office of Registrar may be held either separately or in
conjunction with any other office in the Public Service.
301. Seal - Authority must have a seal which must be
judicially noticed in a court.
302. Powers of the Authority-(1) The Authority has the
following powers:
(a) to hear and determine any appeal under this Act by
way of re-hearing the matter;
(b) when hearing and determining an appeal, the functions,
duties or powers of the Comptroller in making the
assessment, decision, ruling, determination, or
direction appealed from;
(c) for the purposes of dealing with the matters before it,
the powers of a Supreme Court Judge, in the
exercise of its civil jurisdiction, in respect of citing
parties or persons and conducting and maintaining
order at the hearings of the Authority;
(d) any other powers under this Act or any other
enactment or prescribed powers.
(2) The Chairperson may hear and determine preliminary
matters alone.
Division 2 - Appeal
303. Appeals to the Supreme Court-(1) A party who is
dissatisfied with a decision of the Authority under this Act may
appeal to the Supreme Court on an error on a point of law or an
error of fact or both law and fact.


204 Customs 2014, No. 20
(2) The notice of appeal in the Supreme Court is to be filed:
(a) within 20 working days after the date of the decision
appealed against; or
(b) within a further time allowed by order of the Supreme
Court.
(3) If a notice of appeal is filed under subsection (2), the
appellant must:
(a) also, within the time specified in that subsection, serve
a copy of the notice of appeal on the Authority;
and
(b) except in the case of an appeal by the Comptroller,
give security for the costs of the appeal of an
amount and in a form as may be fixed by the
Authority.
(4) The appellant must:
(a) prepare a case setting out the facts and the questions of
law or fact arising for the determination of the
Supreme Court; and
(b) within two (2) months after the date of the giving by
the Authority of its decision, submit the case to the
Authority.
(5) The Authority may return to an appellant a case submitted
to the Authority under subsection (4) or further submitted under
this subsection for any amendment as the Authority may direct;
and the appellant must further submit the case to the Authority
within a time as the Authority may allow.
(6) If the Authority accepts a case submitted to the Authority
under subsection (4) or further submitted under subsection (5) for
an amendment as the Authority may direct; and the appellant must
further submit the case to the Authority within a time as the
Authority may allow.
(7) The appellant must, within 14 days after the date of receipt
of the case delivered by the Authority under subsection (6),
transmit it to the Registrar of the Supreme Court to enter the
appeal for hearing at the first practicable sitting of the Court.



2014, No. 20 Customs 205
(8) On the hearing of the appeal the Supreme Court may cause
the case so stated to be sent back to the Authority for amendment,
and subsections (4), (6), and (7) apply, with necessary
modifications, as if the case had been submitted to the Authority
under subsection (4).

304. Appeal to Court of Appeal - A party who is dissatisfied
with a decision of the Supreme Court on any case on appeal under
section 303 as being erroneous on a point of law may appeal to
the Court of Appeal.

305. Stating case for Supreme Court-(1) The Authority may
at the time, on the application of the appellant or the Comptroller
or on its own initiative, state a case for the opinion of the Supreme
Court on any question of law arising in respect of any appeal
before the Authority.
(2) The Authority must give notice to the Comptroller and the
appellant of the Authority’s intention to state a case under this
section specifying the registry of the Supreme Court in which the
case is to be filed.
(3) Section 303(4), (5), (6), (7) and (8) applies to a case under
this section as if the case were an appeal to the Supreme Court on
a question of law in which:
(a) the party on whose application the Authority intends to
state the case; or
(b) the Comptroller where the Authority intends to state
the case; or
(c) the Comptroller where the Authority intends to state
the case on its own initiative,
is the appellant, except that the time for submitting a case to the
Authority is within 20 working days after the date of the giving by
the Authority of notice under subsection (2), or a further time
allowed by the Authority.


206 Customs 2014, No. 20
PART 18
MISCELLANEOUS

Division 1 - Border protection measures
from copyright and trademark goods

306. Definition - In this Part:
“claimant” means a person giving notice under section 307;
“copyright material” means material that is the subject of
copyright under the Copyright Act 1998;
“Court” means the Supreme Court of Samoa;
design right material” means material that is the subject of
design right under Part IV of the Intellectual Property Act
2011;
“infringing design”, for a registered design, means a design
that infringes a registered design under section 36 or 42 of
the Intellectual Property Act 2011;
“infringing sign”, for a trade mark, means a sign that infringes
a registered mark under section 56 of the Intellectual
Property Act 2011;
“infringement proceedings” means proceedings brought under
section 26 of the Copyright Act 1998 or section 125 of the
Intellectual Property Act 2011;
“mark” has the same meaning as in section 45 of the
Intellectual Property Act 2011;
“registered design” means a design registered under section 40
of the Intellectual Property Act 2011;
“registered trade mark” means a mark registered under section
55 of the Intellectual Property Act 2011.

307. Notice requesting suspension of customs clearance of
goods may be given to Comptroller-(1) A person may give
written notice to the Comptroller that:
(a) claims that the person is the owner of copyright
material or design right material specified in the
notice or is the owner of a mark or a design that is
registered in respect of goods specified in the
notice; and



2014, No. 20 Customs 207
(b) requests the Comptroller to suspend the customs
clearance procedure of any goods that the
Comptroller has reasonable grounds to suspect -
(i) are goods that infringe the owner’s
rights in copyright material or design right
material; or
(ii) are goods, on or in physical relation to
which an infringing sign or infringing design is
used, that, or at any time come into the control
of Customs.
(2) For the Notice, regulations may prescribe:
(a) the contents;
(b) the procedure dealing with it;
(c) the duration.

308. Power to suspend customs clearance procedure - If the
Comptroller accepts the notice under section 307 and the notice
has not been revoked, the Comptroller may suspend the customs
clearance of any goods which the Comptroller has reasonable
grounds to suspect are goods which contain infringing copyright
material, infringing design right material, an infringing sign or
infringing design and which are being imported.

309. Security - The Comptroller may refuse to suspend the
customs procedure in relation to the goods unless:
(a) the claimant has deposited with the Comptroller, at the
time notice is given under section 307, a sum of
money that, in the opinion of the Comptroller, is
sufficient to reimburse Customs for the reasonable
expenses it is likely to incur as a result of the
suspension of the customs clearance procedure; or
(b) the claimant has given security, to the satisfaction of
the Comptroller, for the reimbursement of Customs
for those expenses.

310. Notification - The Comptroller must give to the claimant
and the importer a written notification of the suspension as soon
as possible after the Comptroller has suspended customs clearance
of any goods.


208 Customs 2014, No. 20
311. Inspection and examination of goods-(1) The
Comptroller must allow the claimant and the importer to examine
the goods for which clearance is suspended and to remove
samples for examination, testing and analysis for the purposes of
conducting infringement proceedings.
(2) This section does not affect any rule of law or enactment
relating to the protection of confidential information.

312. Detention and release of goods-(1) Goods for which the
Comptroller has suspended customs clearance must be taken to a
secure place, as the Comptroller directs, to detain the goods until:
(a) the Comptroller revokes the notice as a result of a
review; or
(b) the Comptroller is served with an order of the Court
that the goods be released; or
(c) any infringement proceedings are abandoned; or
(d) ten working days have elapsed since notification was
given under section 310 and the Comptroller has
not been served with a notice of infringement
proceedings.
(2) On the occurrence of any matters specified in subsection
(1), the goods are to be released to the importer or to any other
person as the Court may order.
(3) The Comptroller may, in any particular case, extend the
period referred to in subsection (1)(d) to 20 working days if the
Comptroller considers it appropriate to do so in all the
circumstances.

313. Forfeiture of goods by consent-(1) Subject to
subsection (2), the importer may, by written notice to the
Comptroller, consent to the detained goods being forfeited to the
Comptroller.
(2) If the importer gives notice under subsection (1), before
any infringement proceedings have been filed, the goods are
forfeited to the State and are to be disposed of, as the Comptroller
directs.



2014, No. 20 Customs 209
314. Destruction of goods - If, in proceedings under the
Copyright Act 1998 or Intellectual Property Act 2011, the Court
decides that any goods infringe the owner’s rights to the
copyright, design right, registered mark or registered design, the
Court may make an order that the goods be destroyed or disposed
of outside the channels of commerce in a manner so as to avoid
harm to the owner of the copyright, design right, registered mark
or registered design.

315. Small quantity of imports excluded - This Part does not
apply to small quantities of goods of a non-commercial nature
contained in a passenger’s personal luggage or sent in small
consignments.

316. Protection of persons acting under this Part - The
Comptroller or any customs officer or agent exercising a function
or power under this Part or regulations made under this Part shall
not incur any civil or criminal liability for any act or omission
done honestly and without negligence.

317. Compensation for wrongful detention - On application
by the importer, the Court may order the claimant to pay the
importer appropriate compensation for any injury caused to the
importer through the wrong detention of goods because of the
failure of the claimant to file infringement proceedings.

Division 2 - Customs brokers

318. Grant or refusal of licence-(1) A person may apply to
the Comptroller to be licensed as a Customs broker.
(2) The application must be in the approved form and
accompanied by the prescribed fee.
(3) The Comptroller may:
(a) grant the licence, subject to conditions; or
(b) refuse the application, if the Comptroller is satisfied
that the applicant is not capable of complying with
any licence conditions.



210 Customs 2014, No. 20
(4) The Comptroller must, in writing, notify the applicant of
the decision, including the reason for refusal of the application if
the application is refused.

319. Revocation or suspension of licence-(1) The
Comptroller may suspend or revoke the licence of a Customs
broker if the Comptroller is satisfied that the Customs broker has:
(a) contravened a term, condition or restriction imposed on
the licence; or
(b) ceased to operate as an agent on behalf of owners; or
(c) been convicted of an offence under this Act; or
(d) is no longer a fit and proper person to hold a licence;
or
(e) failed to pay the prescribed annual fee for the licence;
or
(f) made entries materially incorrect as defined under
section 141(2).
(2) The Comptroller must, before deciding to suspend or
revoke the licence, give a written notice to the Customs broker to
show cause (within the time specified in the notice) as to why the
licence should not be suspended or revoked
(3) The Comptroller must, in writing, notify the Customs
broker of the decision, including the reasons for suspension or
revocation of the licence.

320. Authorised agents-(1) The owner of any goods (whether
the goods are of a personal private nature or are goods imported
for commercial purposes) must comply with this Act by or
through an authorised agent who is a licensed Customs broker.
(2) A Customs broker must obtain from the owner of the
goods, a written document authorising that broker to act (as the
authorised agent of the owner) on behalf of the owner of the
goods.
(3) The authority granted by an owner under subsection (2),
may be for a particular shipment or shipments or for a period not
exceeding five (5) years.



2014, No. 20 Customs 211
321. Production of authority-(1) If a person:
(a) is authorised by the owner to act as the authorised
agent under section 320(2); or
(b) represents or passes him or herself, or acts as a broker,
the person is treated to be the owner of the goods and personally
liable for any duties or taxes chargeable or any penalties
recoverable under this Act in the same manner and to the same
extent as if the person were the owner.
(2) Subsection (1) does not relieve the owner of the goods
from personal liability.

322. Liability of the owner for actions of a broker - A
declaration authorised by this Act that is made by a broker, is
treated to be made with the knowledge and consent of the owner,
so that in a criminal proceeding on a declaration made by the
broker, the owner is liable as if the owner had made the
declaration.

323. Unlawfully acting as Customs broker-(1) A person
commits an offence:
(a) if the person is a Customs broker or a broker’s
employee or a person acting under the instructions
of a Customs broker, who acts as the agent of the
owner of the goods without written authorisation
of the owner; or
(b) other than a Customs broker, who assumes or uses in
connection with a trade, business, calling or
profession that would give reasonable cause to
believe that it is operated under a Customs broker’s
licence.
(2) A person convicted of an offence under subsection (1) is
liable to a fine not exceeding 100 penalty units or to
imprisonment for a term not exceeding 1 year, or both.
Division 3 - General provisions
324. Payments by Comptroller out of public money -
Subject to any prescribed limitations, the Comptroller may incur
expenses without further appropriation than this section to pay:
(a) all lawful refunds of duty; or


212 Customs 2014, No. 20
(b) all lawful drawbacks of duty; or
(c) all lawful refunds of administrative penalties under
section 142(2).
325. Application of Act to postal articles-(1) Subject to any
order made under subsection (2), the provisions of this Act apply
to postal articles and to goods contained in postal articles in the
same manner as those provisions apply to other goods.
(2) The Minister, acting on the advice of the Comptroller,
may, by order:
(a) provide that any separate postal articles and goods
contained in them, whether addressed to the same
or to different persons, may be treated for the
purposes of this Act as a single postal article
consigned to a single person; or
(b) prescribe the persons who are to be treated for the
purposes of this Act to be the importers or
exporters of any postal articles or goods.
(3) In this section:
“postal article” means any letter, parcel, packet, or any other
article received or transmitted by or through the Samoa
Post Limited and includes any articles imported by any air
courier company;
“company” means a company within the meaning of the
Companies Act 2001.
326. Declarations under this Act-(1) A declaration,
including a declaration that is made and transmitted
electronically, that is required or authorised by this Act must be
made in the approved form.
(2) If any form requires that a declaration must be made
before any person, the declaration may be made before a Customs
officer, or before a person authorised under the Oaths, Affidavits
and Declarations Act 1963.

327. Power of Comptroller to determine seals, stamps, and
marks - The Comptroller may determine any seal, stamp or mark
for the use of Customs.



2014, No. 20 Customs 213
328. Information about border crossing craft, persons, and
goods-(1) Customs may collect and use the following information
about craft, persons, and goods arriving in or departing from
Samoa including:
(a) details of craft movements including the craft name,
registration number or identifier, estimated date
and time of arrival or departure, place of origin and
destination, and the details of any movement of
goods; and
(b) personal information including the person’s name, date
of birth, gender, passport number, nationality,
travel movements or any other relevant matter.
(2) Customs may collect and use the information in subsection
(1) for the purposes of facilitating:
(a) the carrying out of the powers, functions, or duties
under this Act;
(b) the prevention, detection, investigation, prosecution,
and punishment of an offence that is, or that if
committed in Samoa would be, an offence under
this Act;
(c) the monitoring and processing of border-crossing
persons, goods, and craft;
(d) the protection of border security.

329. Supply of information about border crossing craft,
persons and goods-(1) The Comptroller may supply any
information specified in section 328 to an agency, body, or
person, in Samoa or another country, whose functions include:
(a) the prevention, detection, investigation, prosecution, or
punishment of an offence that is, or if committed in
Samoa would be an offence under this Act; or
(b) the processing of international passengers at the border
by public authorities; or
(c) border security; or
(d) the enforcement of a law imposing a pecuniary
penalty; or
(e) the protection of the health and safety of members of
the public; or



214 Customs 2014, No. 20
(f) the protection of the public revenue; or
(g) any other purpose as may be prescribed.
(2) The disclosure of information under subsection (1) must
be:
(a) under an agreement between the Comptroller and the
agency, body or person concerned, or a person
authorised by the agency, body or person
concerned to make the agreement, that complies
with subsections (3) and (4); or
(b) under subsection (6).
(3) The Comptroller must not enter into an agreement under
subsection (2) unless satisfied that it is justified for one or more of
the purposes set out in subsection (1).
(4) For the purposes of subsection (2), an agreement:
(a) must be in writing; and
(b) must state criteria for the supply of information under
it; and
(c) must state, in respect of information to be disclosed -
(i) the use that the person may make of it;
and
(ii) either:
(A) that the person must not disclose it to any
other agency, body, or person; or
(B) the other agencies, bodies, or persons to
which the agency, body or person may
disclose;
(d) may state -
(i) the form in which the information may
be disclosed; or
(ii) the method by which the information
may be disclosed; and
(e) may be varied.
(5) This section does not limit the powers of the Comptroller
to enter into agreements not related to the disclosure of
information with any agency, body or person.
(6) The Comptroller may disclose information to an agency,
body, or person, in Samoa or another country, without a written
agreement specified in subsection (2)(a) if:



2014, No. 20 Customs 215
(a) the functions of the agency, body or person include the
prevention, detection, investigation, prosecution or
punishment of an offence under this Act; and
(b) the information is disclosed subject to conditions
stating -
(i) the use that the agency, body, or person
may make of it; and
(ii) either -
(A) that the agency, body or person must not
disclose it to any other agency, body, or
person; or
(B) the other agencies, bodies, or persons to
which the agency, body, or person may
disclose any of it, and the extent to which,
and conditions subject to which, the
agency, body, or person may do so; and
(c) the Comptroller makes and keeps a record of -
(i) the information that was disclosed; and
(ii) the agency, body, or person to whom it
was disclosed; and
(iii) the conditions subject to which it was
disclosed.
330. Comptroller to give written reasons for decisions
open to appeal to Customs Appeal Authority-(1) if a decision
of the Comptroller is subject to appeal to the Customs Appeal
Authority, the notice of the decision of the Comptroller must,
without undue delay, give the notice of decision, including the
reasons for the decision.
(2) Subsection (1) does not limit any duty of the Comptroller
under this Act to give written notice of a decision, including the
reasons for the decision.
331. Giving of notice-(1) A notice by the Comptroller or a
Customs officer to a company incorporated in Samoa may be
given:
(a) for a company incorporated under the Companies Act
2001, by delivery to a person named as a director
in the most recent particulars sent to the Registrar
of Companies under that Act; or


216 Customs 2014, No. 20
(b) by delivery to an employee of the company at the
company's head office or principal place of
business; or
(c) by leaving it at the company's registered office; or
(d) by posting it to the company's registered office; or
(e) by sending it by facsimile machine to a telephone
number used for the transmission of documents by
facsimile at the company's registered office or its
head office or principal place of business; or
(f) where an individual who is a director, or an employee,
or an agent of the company is a registered user of a
Customs computerised entry processing system
and uses the system for the purposes of the
business of the company, by transmitting it by
electronic means to the registered user at the
company's registered office or at its head office or
principal place of business or otherwise under the
normal procedure of operation of the relevant
Customs computerised entry processing system in
relation to that registered user in respect of the
business of the company. (2) A notice by the Comptroller or a Customs officer to an
overseas company may be given:
(a) by delivery to a person named in the overseas register
as a director of the overseas company and who is
resident in Samoa; or
(b) by delivery to a person named in the overseas register
as being authorised to accept service in Samoa of
documents on behalf of the overseas company; or
(c) by delivery to an employee of the overseas company at
the overseas company's place of business in Samoa
or, if the overseas company has more than one
place of business in Samoa, at the overseas
company's principal place of business in Samoa; or
(d) by posting it to the address of the overseas company's
principal place of business in Samoa or delivering
it to a box at a document exchange which the
overseas company is using at the time; or



2014, No. 20 Customs 217
(e) by sending it by facsimile machine to a telephone
number used for the transmission of documents by
facsimile at the principal place of business in
Samoa of the overseas company; or
(f) where an individual who is a director, or an employee,
or an agent of the overseas company is a registered
user of a Customs computerised entry processing
system and uses the system for the purposes of the
business of the overseas company, by transmitting
it by electronic means to the registered user at the
principal place of business in Samoa of the
overseas company or otherwise under the normal
procedure of operation of the relevant Customs
computerised entry processing system in relation to
that registered user in respect of the business of the
overseas company.
(3) A notice by the Comptroller or a Customs officer to a body
corporate, other than a company or an overseas company, may be
given:
(a) by delivery to a person who is a principal officer of the
body corporate; or
(b) by delivery to an employee of the body corporate at the
principal office or principal place of business of
the body corporate; or
(c) by posting it to the address of the principal office of the
body corporate or delivering it to a box at a
document exchange which the body corporate is
using at the time; or
(d) by sending it by facsimile machine to a telephone
number used for the transmission of documents by
facsimile at the principal office or principal place
of business of the body corporate; or
(e) where an individual who is an employee or an agent of
the body corporate is a registered user of a
Customs computerised entry processing system
and uses the system for the purposes of the
business of the body corporate, by transmitting
it by electronic means to the registered user at the



218 Customs 2014, No. 20
principal office or principal place of business of
the body corporate or otherwise under the normal
procedure of operation of the relevant Customs
computerised entry processing system in relation to
that registered user in respect of the business of the
body corporate.
(4) A notice by the Comptroller or a Customs officer to an
individual including a trustee may be given:
(a) by delivery to that person; or
(b) by posting it to that person's address or delivering it to
a box at a document exchange which that person is
using at the time; or
(c) by sending it by facsimile machine to a telephone
number used by that person for the transmission of
documents by facsimile; or
(d) where the individual is a registered user of a Customs
computerised entry processing system, by
transmitting it by electronic means to that
individual in accordance with the normal
procedure of operation of the relevant Customs
computerised entry processing system in relation to
that individual.

332. Additional provision relating to notices under this
Act-(1) For the purposes of this Act, a notice is treated to be given
when it is received under subsection (2).
(2) For the purposes of this Act:
(a) a notice posted or delivered to a document exchange is
treated to be received -
(i) for Upolu, five (5) working days after it
is posted; or
(ii) for any other islands, 10 working days
after it is posted;
(b) a notice sent by facsimile machine is treated to have
been received on the working day following the
day on which it was sent;
(c) a notice transmitted by electronic means is treated to
have been received on the working day following
the day on which it was transmitted:


2014, No. 20 Customs 219
(d) in proving the giving of notice by post, it is sufficient
to prove that -
(i) the document was properly addressed;
and
(ii) all postal or delivery charges were paid;
and
(iii) the document was posted or was
delivered to the document exchange;
(e) in proving the giving of notice by facsimile machine, it
is sufficient to prove that the document was
properly transmitted by facsimile machine to the
person concerned;
(f) in proving the transmitting of notice by electronic
means, it is sufficient to prove that the notice was
properly transmitted by electronic means under a
normal operating procedure of the Customs
computerised entry processing system.
(3) A notice is not to be regarded to have been given to a
person if the person proves that, through no fault on the person's
part, the notice was not received within the time specified or was
not received at all.

333. Regulations-(1) The Head of State may, acting on the
advice of Cabinet, make regulations to give effect to the
provisions or for the purposes of this Act, and in particular may
make regulations to:
(a) prescribe application procedures for licensing of an
area as a Customs controlled area;
(b) prescribe the circumstances in which and the time for
which no charges be made by the CCA licensee to
receive or store imported goods;
(c) prescribe the time within which inward reports must be
delivered under this Act:
(d) exempt persons or classes of persons from the
requirements of sections 29, 30, 31 and 33;
(e) exempt craft or classes of craft from the application of
section 37 or 41;
(f) prescribe the circumstances in which goods subject to
the control of Customs may be unloaded;


220 Customs 2014, No. 20
(g) prescribe the method by which the Comptroller must
notify the rates of exchange, of foreign currency to
the currency in use in Samoa;
(h) prescribe the manner in which volume of alcohol in an
alcoholic beverage be specified on entry or for the
purpose of this Act;
(i) prescribe exceptions, restrictions or conditions to which
the Comptroller’s power to refund or remit duty is
subject;
(j) prescribe the nature or value of sample goods that may
be delivered free of duty and the conditions subject
to which sample goods may be delivered free of
duty;
(k) prescribe the conditions subject to which a person may
be released from a security given for the payment
of duty on goods temporarily imported;
(l) prescribe the conditions subject to which drawbacks of
duty may be allowed, and the amounts of
drawback that may be allowed;
(m) prescribe the period for which records of
transmissions to or from a Customs computerised
entry processing system must be kept by Customs:
(n) prescribe appeal procedures and conduct of appeals by
the Customs Appeal Authority, including
publication of decisions;
(o) prescribing the manner by which the Comptroller may
exercise any power to sell goods under this Act,
and the manner (including the order of priority) in
which the proceeds of sale must be dispersed;
(p) prescribe offences in regulations, including penalties
not exceeding 100 penalty units or 6 months
imprisonment, or both;
(q) for Part 9, prescribing -
(i) an amount of duty below which that
duty need not be collected, and the
circumstances in which that duty need not be
collected; and



2014, No. 20 Customs 221
(ii) the minimum amount of duty
refundable on goods, and the circumstances in
which duty below the prescribed amount must
not be refunded; and
(iii) the minimum amount of drawback of
duty allowable on goods, and the
circumstances in which drawback below the
prescribed amount will not be allowed;
(r) prescribing for the purpose of Part 18, Division 1 -
(i) the giving of information and evidence
of the Comptroller;
(ii) subject to the approval of the National
Revenue Board, fees required;
(s) prescribing in relation to the Customs Appeal
Authority -
(i) proceedings; and
(ii) offences and penalties for those
offences not exceeding 100 penalty units and
six (6) months imprisonment;
(t) prescribe any matter required under a provision of this
Act to be prescribed.
(2) Regulations made under subsection (1) for areas used for
the manufacture or processing of goods that are exempted from
the requirement of section 11 to be licensed as a Customs
controlled area may prescribe conditions:
(a) as to the manner of the goods being manufactured or
processed;
(b) as to the source of the product being manufactured or
processed;
(c) limiting the use that may be made of the goods (for
example, permitting personal use only);
(d) limiting the age of any person involved in the
manufacture or use of the goods;
(e) limiting the quantity of goods that may be produced by
any measure or other form of description.
(3) Regulations made under this Act may also:
(a) incorporate by reference any provisions set out in -



222 Customs 2014, No. 20
(i) an international trade agreement to
which Samoa is a party (such as, a free trade
agreement); or
(ii) another document made to give effect
to an international trade agreement;
(b) be incorporated in the regulations -
(i) in whole or in part; and
(ii) with modifications, additions, or
variations specified in the regulations.
(4) The incorporated provisions:
(a) are the provisions as they exist at the time that the
regulations are made; and
(b) form part of the regulations for all purposes and have
legal effect accordingly.
(5) An amendment to, or replacement of, provisions
incorporated under subsection (3) has legal effect as part of the
regulations only if regulations are made that state that the
particular amendment or replacement has that effect.

334. Proof of provisions incorporated by reference-(1) A
copy of the provisions incorporated under section 333(3),
including any amendment to, or replacement of, the provisions
pursuant to section 333(5), must be:
(a) certified as a correct copy of the provisions by the
Comptroller; and
(b) retained by the Comptroller.
(2) The production in proceedings of a certified copy of the
provisions is, in the absence of proof to the contrary, sufficient
evidence of the incorporation in the regulations of the provisions.

335. Access to provisions incorporated by reference-(1)
The Comptroller must:
(a) ensure that copies of any provisions incorporated under
section 333(3) are available for inspection during
working hours, free of charge, at places specified
in a notice given under paragraph (d); and
(b) ensure that copies of the provisions are published on an
Internet site that is, so far as practicable, publicly
available free of charge; and


2014, No. 20 Customs 223
(c) ensure that copies of the provisions are available for
purchase at a reasonable price at places specified in
a notice given under paragraph (d); and
(d) give notice by public notice stating that -
(i) the provisions are incorporated in
particular regulations and the date on which the
regulations were made; and
(ii) copies of the provisions are available
(at all reasonable times) for inspection during
working hours, free of charge, at specified
places; and
(iii) copies of the provisions are available
on a specified Internet site; and
(iv) copies of the provisions can be
purchased at specified places.
(2) A failure to comply with this section does not invalidate
regulations that incorporate provisions under section 333.

336. Application of Regulations Ordinance 1953 to
provisions incorporated by reference - The Regulations
Ordinance 1953 does not apply to provisions incorporated under
section 333(3) of this Act or to an amendment to, or replacement
of, those provisions pursuant to section 333(5).

337. Fees, charges and expenses-(1) The Minister may,
acting on the advice of the Comptroller, by order:
(a) subject to the approval of the Revenue Board, prescribe
fees and charges payable under this Act or the
method by which they are to be assessed and the
persons liable to the fees and charges;
(b) subject to the approval of the Revenue Board,
prescribe charges for the attendance of Customs
officers for the purposes of this Act;
(c) provide for the liability of any person to pay any actual
and reasonable expenses incurred by any Customs
officer in respect of any attendance by that officer
for the purposes of this Act;



224 Customs 2014, No. 20
(d) prescribe the person or classes of persons by whom the
charges or expenses referred to in paragraphs (b)
and (c) must be paid, or authorising the
Comptroller to determine the person by whom they
must be paid.
(2) Different rates of fees or charges, or both, may be
prescribed under subsection (1)(a) for different classes of person,
or different types of Customs controlled areas, or on any other
differential basis.
(3) Different rates of charges may be prescribed under
subsection (1)(b) for attendances during the working hours of
Customs or attendees outside the working hours of Customs, or
on any other differential basis.
(4) An order made under subsection (1) may:
(a) prescribe the circumstances in which any fee, charge or
expense may be refunded, remitted or waived, in
whole or in part;
(b) fix a date by which any fee or charge is to be paid;
(c) prescribe the working hours of Customs, and providing
for the fixing of particular working hours in respect
of any particular place.

338. Approved forms-(1) The Comptroller may approve
forms for any application, declaration, notice, certificates, report,
licence, permit or any other authorisation or document required to
be issued in a form, including the following forms:
(a) the form and content of, and the particulars to be
verified by declaration in, inward reports required
to be delivered under this Act and the manner in
which those reports must be delivered to Customs;
(b) the form, or forms, of certificates of clearance to be
issued under this Act;
(c) the form and manner in which goods to which section
60 applies must be entered, and the particulars to
be provided in the entry, and the form of any
declaration to be made in the entry;



2014, No. 20 Customs 225
(d) the form and manner in which goods to which section
74 applies must be entered, and the particulars to
be provided in the entry, and the form of any
declaration to be made in the entry;
(e) the form of application for a Customs ruling;
(f) the form and manner, and the time within which, the
following goods must be reported to Customs -
(i) goods exempted from the requirements
of section 60 by orders made under section
63(c);
(ii) goods treated to be entered for the
purposes of section 60 by orders made under
section 63(d);
(iii) goods exempted from the requirements
of section 74 by orders made under section
75(a);
(iv) goods treated to be entered for the
purposes of section 74 by order made under
section 75(b).
(2) The power to approve forms under subsection (1) includes
the power to:
(a) approve electronic message formats to be used for the
electronic transmission of data to or between
computers; and
(b) amend or revoke any form
(3) The Comptroller must not delegate the power under this
section to any other person.
(4) The Comptroller must publish the forms in a public notice
approved by the Comptroller.

339. Use of force must be reported-(1) If force was used
when carrying out a function, duty or power under this Act, a
written report (setting out the nature of the force use and
circumstances in which it was used) must be given to:
(a) the Comptroller, if the force was used by a Customs
officer; or
(b) the Commissioner of Police, if the force was used by a
police officer.



226 Customs 2014, No. 20
(2) The report must be given within five (5) days of the use of
force.

340. Disclosure of information overseas-(1) The
Comptroller may disclose any information specified in section
341(1) to an overseas agency, body, or person, whose functions
include:
(a) the prevention, detection, investigation, prosecution, or
punishment of an offence that is, or that if
committed in Samoa would be an offence under
this Act;
(b) the processing of international passengers at the border
by public authorities; or
(c) border security; or
(d) the enforcement of a law imposing a pecuniary
penalty; or
(e) the protection of public revenue.
(2) The disclosure of information under subsection (1) must
be:
(a) under an agreement between the Comptroller and the
agency, body, or person concerned that complies
with subsections (3) and (4); or
(b) under subsection (6).
(3) The Comptroller must not enter into an agreement for the
purpose of subsection (2)(a) unless satisfied that it is justified to
help prevent, identify, or respond to violations of the laws of
Samoa or:
(a) for an agreement with an international agency or body,
to help prevent, identify, or respond to actions of a
kind whose prevention or identification, or
responding to which, is among the functions of the
agency or body;
(b) in any other case, to help prevent, identify, or respond
to violations of the laws of that other country
concerned.
(4) For the purposes of subsection (2)(a), an agreement:
(a) must be in writing; and
(b) must state criteria for the disclosure of information
under it; and


2014, No. 20 Customs 227
(c) must state, in respect of information to be disclosed -
(i) the use that the agency, body, or person
may make of it; and
(ii) either:
(A) that the agency, body, or person must not
disclose it to any other agency, body, or
person; or
(B) the other agencies, bodies, or persons to
which the agency, body, or person may
disclose any of it, and the extent to which,
and conditions subject to which, the
agency, body, or person may do so; and
(d) may state -
(i) the form in which the information may
be disclosed;
(ii) the method by which the information
may be disclosed; and
(e) may be varied.
(5) This section does not limit the general powers of the
Comptroller to enter into agreements not related to the disclosure
of information with any overseas agency, body, or person.
(6) The Comptroller may disclose information to an overseas
agency, body, or person without a written agreement specified in
subsection (2)(a) if:
(a) the functions of the agency, body, or person include the
prevention, detection, investigation, prosecution, or
punishment of Customs offences of any kind or of
other offences punishable by imprisonment; and
(b) the information is disclosed subject to conditions
stating -
(i) the use that the agency, body, or person
may make of it, and
(ii) either:
(A) that the agency, body, or person must not
disclose it to any other agency, body, or
person; or
(B) the other agencies, bodies, or persons to
which the agency, body, or person may
disclose any of it, and the extent to which,


228 Customs 2014, No. 20
and conditions subject to which, the
agency, body, or person may do so; and
(c) the Comptroller makes and keeps a record of -
(i) the information that was disclosed; and
(ii) the agency, body, or person to which it
was disclosed; and
(iii) the conditions subject to which it was
disclosed.
(7) Despite subsection (4), if, before the commencement of
this section, the Government or Comptroller has entered into any
agreement or arrangement with an agency, body, or person in
another country and that agreement or arrangement could have
been made or entered into under this section, the agreement or
arrangement continues and has effect as if it had been made or
entered into under this section.
(8) The Comptroller must not disclose any information under
subsection (6) unless satisfied that it relates to a suspected:
(a) violation of the law of Samoa; or
(b) for a disclosure to an international agency or body,
action of a kind whose prevention or identification,
or responding to which, is among the functions of
that international agency or body; or
(c) in any other case, violation of the law of that other
country.

341. Information that may be disclosed-(1) The following
information may be disclosed under section 340:
(a) airline passenger and crew lists;
(b) craft movements (which may include passenger and
crew lists);
(c) past travel movements of specified persons;
(d) previous convictions of specified persons;
(e) general history of specified persons (which may
include associates and networks);
(f) modus operandi of specified persons;
(g) known currency and other financial transactions of
relevant interest, including involvement in money
laundering;
(h) intelligence analysis assessments and reports;


2014, No. 20 Customs 229
(i) details of mail interceptions;
(j) personal identification details (which may include
photographs, distinguishing features, and details of
identity or travel documents);
(k) names and details of Customs officers or other
Customs employees, freight forwarding and
transport employees, and employees in the trade
and travel business;
(l) details of known or suspected involvement of persons
in illicit activities;
(m) information in import and export entries.
(2) Section 340 does not prevent or limit any disclosure of
information otherwise than under that section that may be
required or authorised by or under law, or any treaty, agreement,
or arrangement to which Samoa is a party (whether by
ratification, accession or otherwise).

342. Customs may for certain purposes collect, use, or
disclose certain information-(1) This section applies to
information viewed by Customs under section 50 or 54, and to
information to which Customs is given access under section 112.
(2) Customs may collect, use, or disclose the information for
any of the following purposes:
(a) carrying out a power, function, or duty under this Act;
(b) the prevention, detection, investigation, prosecution,
and punishment of an offence that is, or that if
committed in Samoa would be an offence under
this Act or any other enactment;
(c) the processing of international passengers at the border
by public authorities;
(d) the protection of border security;
(e) the protection of the health and safety of members of
the public.
(3) If information disclosed for a specified purpose under
subsection 340(2) is personal information, the agency, body, or
person:
(a) is authorised by this section to obtain and collect that
information for that purpose; but



230 Customs 2014, No. 20
(b) may keep, use, or disclose that information only (to
another enforcement agency with the approval of
the Comptroller).
(4) Section 340 applies, with necessary modifications, to the
disclosure of the information to an agency, body, or person in
another country whose functions include:
(a) the prevention, detection, investigation, prosecution,
and punishment of an offence that is, or that if
committed in Samoa would be an offence under
this Act or any other enactment;
(b) the processing of international passengers at the border
by public authorities; or
(c) border security; or
(d) the protection of the health and safety of members of
the public.
(5) Nothing in this section limits section 54 or 57.
Division 4 - Amendment, repeals,
validation, savings and transitional provisions
343. Consequential amendments - The Acts specified in
Schedule 2 are amended in the manner indicated in that Schedule.
344. Repeals-(1) The following enactments are repealed:
(a) Customs Act 1977;
(b) Customs Regulations 1986;
(c) Customs Computerised Regulations 1997;
(d) Customs Valuation Regulations 2011.
(2) Despite the repeal of the regulations listed under
subsection (1), the provisions of those regulations that are not
inconsistent with the provisions of this Act continue in force as if
they are made under this Act until those provisions are replaced or
repealed under this Act.
(3) Any other regulations or other statutory instrument
(existing at the commencement of this Act) made under the
Customs Act 1977 continue as if they were made under this Act
until they are replaced or repealed under this Act.


2014, No. 20 Customs 231
345. Validation of acts under Inter-Governmental
Agreements relating to Customs duties suspensions - An act
done pursuant to an Inter-Governmental Agreement relating to
Customs duties suspensions before the commencement of this Act
continues to have effect as if they are authorised under this Act.

346. Savings for proceedings and other matters - Despite
the repeal of the Customs Act 1977, any:
(a) civil proceedings commenced in a court before the
commencement of this Act; or
(b) administrative decisions or tariff classification
opinions given under the Customs Act 1977; or
(c) existing rights or proceedings relating to a refund,
remission or drawback of duty under the Customs
Act 1977; or
(d) any application made under the provisions of the
Customs Act 1977 for waiver of any forfeiture; or
(e) any condemnation of goods in accordance with the
provisions of the Customs Act 1977,
continue in force as if they have been made or authorised under
this Act.

Division 5 - Transitional provisions

347. Transitional provisions relating to terminology-(1)
Subject to any other provisions of this Act, at the commencement
of this Act:
(a) any reference to Customs Department, in any
enactment, order or document, is to be read as a
reference to Samoa Customs Service;
(b) any reference to an officer of Customs or proper
officer, in any enactment or any document, is to be
read as a reference to a Customs officer;
(c) any reference to the Comptroller of Customs in any
enactment or document, is to be read as a reference
to the Comptroller of Samoa Customs Service.
(2) On and after the commencement of this section all
proceedings made or are current under the repealed Customs
Act 1977 continue as if instituted under this Act and all rights


232 Customs 2014, No. 20
and obligations of the Ministry responsible for Customs existing
immediately before the commencement of this section become the
rights and obligations of Samoa Customs Service.

348. Transitional provision concerning assessment and
payment of duty - The provisions of the Customs Act 1977 and
any regulations, Orders, warrants, and acts of authority under that
Act continue in force and apply to:
(a) the payment of duty payable before the commencement
of this section; and
(b) the assessment and payment of duty assessable before
the commencement of this section,
as if this Act had not been passed.

349. Examination place treated to be a Customs controlled
area - Any place that was, immediately before the
commencement of this section, an examination place appointed
by the Comptroller of Customs in accordance with section 32 of
the Customs Act 1977 is treated for the purposes of this Act to be
a CCA licensed area for the purposes described in paragraphs (d)
and (e) of section 11.

350. Sufferance wharf, and wharf treated to be a Customs
controlled area - A place that was, immediately before the
commencement of this section, a sufferance wharf appointed by
the Comptroller of Customs under the Customs Act 1977, is
treated for the purposes of this Act to be a CCA licensed area for
the purposes described in paragraphs (d) and (e) of section 11.

351. Staff accommodation, facilities and transitional
buildings treated to be a Customs controlled area-(1) A place
that was, immediately before the commencement of this section:
(a) staff accommodation or facilities directed by the
Minister for Revenue to be for the exclusive use of
officers of Customs under the Customs Act 1977;
or



2014, No. 20 Customs 233
(b) a transit building declared by the Minister for Revenue
to be required under the Customs Act 1977,
is treated for the purposes of this Act to be a CCA licensed area
for the purposes described in paragraphs (d) and (e) of section 11.
(2) If an area in any place referred to in subsection (1)(a) was,
immediately before the commencement of this section, entitled to
be exempt from charges under the Customs Act 1977, that area
continues to be exempt from those charges until an application in
respect of that area has been made under section 355 of this Act
and dealt with under this Act.

352. Export warehouse treated to be a Customs controlled
area - A place that was, immediately before the commencement
of this section, an export warehouse licensed under the Customs
Act 1977 is treated for the purposes of this Act to be a CCA
licensed area for the purpose described in section 11(b) of this
Act.
353. Manufacturing area treated to be a Customs
controlled area - A place that was, immediately before the
commencement of this section, a manufacturing area licensed
under the Customs Act 1977 is treated for the purposes of this Act
to be a CCA licensed area for the purpose described in section
11(a) of this Act.
354. Transitional provision relating to conditions of
appointment or licence - A specification, limitation, condition,
or restriction that, immediately before the commencement of this
Act, applied under the Customs Act 1977 to any examination
place, wharf, sufferance wharf, export warehouse, or
manufacturing area continues to apply despite the passing of this
Act until an application in respect of that area has been made in
accordance with section 355 of this Act and dealt under this Act.
355. Application for licence as Customs controlled area to
be made within 40 working days - Not later than 40 working
days after the commencement of this Act, the owner or occupier
of or person operating in any area to which sections 349 to 353 of
this Act may apply under section 13 of this Act for a CCA
licence.


234 Customs 2014, No. 20
356. Transitional status to continue until application made
and disposed of-(1) Subject to subsection (2), an area that is
treated to be a Customs controlled area under any of sections 349
to 353 continues to be a Customs controlled area until an
application under section 13 has been made pursuant to section
355 of this Act and dealt with under this Act.
(2) If, at the expiry of the period specified in section 355 of
this Act, no application has been made in accordance with that
section in respect of an area to which any of sections 349 to 353
of this Act apply, that area ceases to be a Customs controlled area.

357. Transitional provision relating to persons approved to
defer payment of duty-(1) Subject to subsection (2), a person
who, immediately before the commencement of this section, was
approved under the Customs Act 1977 to defer the payment of
duty is treated to be an approved person for the purposes of
section 102(6) of this Act.
(2) As soon as practicable after the commencement of this
section the Comptroller must issue to the person referred to in
subsection (1) a notice under this Act specifying the terms and
conditions applicable for the deferment of duty in place of the
conditions imposed under the Customs Act 1977.
(3) Despite subsection (2), the Comptroller may vary or cancel
any approval to which subsection (1) applies, or may vary or
cancel any term or condition affecting the approval.

358. Transitional provision relating to businesses not
required to be licensed-(1) If, immediately before the
commencement of this section, a person carrying on business as a
manufacturer of goods specified in the Excise Tax Rates Act 1984
was, under a direction given by the Minister for Revenue under
the Customs Act 1977, not required to be licensed, the area in
which that person carries on the business is treated to be an area
for which the Comptroller has given a direction under section
12(4) of this Act.
(2) A direction of the Comptroller given under subsection (1)
is taken to be given for the part of the business and the areas
specified in the direction given by the Minister under the Customs
Act 1977.


2014, No. 20 Customs 235
(3) Not later than 40 working days after the commencement of
this section, a person to whom this section applies must make an
application under this Act for the area in which the person carries
on business as described in subsection (1) to be licensed as a
Customs controlled area, and all the provisions of this Act apply
to that application.
(4) An area described in subsection (1) continues to be treated
to be an area in which the Comptroller has given a direction under
section 12(4) of this Act until an application in respect of that area
has been made under subsection (3) and dealt with under this Act.
(5) If, at the expiry of the period specified in subsection (3),
no application has been made under that subsection, that area
ceases to be an area in respect of which the Comptroller has given
a direction under section 12(4) of this Act.

359. Transitional provisions relating to any civil or
criminal investigations under the Customs Act 1977-(1) A
person who may exercise a power under any of sections 161, 175,
183, 184, 188, 189, 196, and 202 of this Act for the purpose of
investigating offences suspected of having been committed
against this Act may also exercise that power under this Act for
the purpose of investigating offences suspected of having been
committed against the Customs Act 1977.
(2) For the purposes of subsection (1), a reference to this Act:
(a) to any offence in sections 175(1), 188(1), 189(1), and
196(1) of this Act;
(b) to goods in section 185(1) of this Act;
(c) to a thing in section 196(1)(c) of this Act,
is taken to include a reference to the Customs Act 1977. (3) After exercising, by virtue of subsection (1), any power
under this Act in relation to a suspected offence against the
Customs Act 1977, the Comptroller or a Customs officer, as the
case may be, must not exercise any corresponding power under
the Customs Act 1977 in relation to that suspected offence.
(4) This section does not affect section 20A of the Acts
Interpretation Act 1974.



236 Customs 2014, No. 20
360. Transitional regulations - The Head of State, acting on
the advice of Cabinet, may, within two (2) years of the
commencement of this Act, make regulations to deal with any
other transitional and savings matters.



SCHEDULE 1
(section 91)

PROHIBITED IMPORTS

1. An article the sale of which in Samoa would be an offence
against any enactment relating to the sale of food or drugs.

2. An indecent document within the meaning of the Indecent
Publications Ordinance 1960 or prohibited under any other
enactment.

3. Any false or counterfeit money or bank notes, cheque forms or
promissory note forms the importation of which is not
approved by the Minister. Any money not being of the
established standard weight or fineness.

4. Any other goods or matter prohibited under any other
enactment.



2014, No. 20 Customs 237

SCHEDULE 2
(section 343)

CONSEQUENTIAL AMENDMENTS
Act Section Delete Substitute
1. Customs
Tariff Act:
2(2) “for the purposes of
section 3 of the
Customs Act 1977”
“for the purposes of
section 3(3) and (4)
of the Customs Act
2014”

2(3) “section 143
(incidence of altered
duties) of the
Customs Act 1977”
“section 121 of the
Customs Act 2014”
3A(2) “section 123 of the
Customs Act 1977”
“the Customs Act
2014”
9(7) “section 279 of the
Customs Act 1977”
“section 355 of the
Customs Act 2014”
2. Evidence
Ordinance 1961
10 “section 271 of the
Customs Act 1977”
“sections 221 and
230(1)(d) of the
Customs Act 2014”
3. Excise Tax
(Domestic
Administration)
Act 1984
7 “a “manufacturing
warehouse”, for
which a licence has
been issued under
section 82 of the
Customs Act 1977”
“a Customs
controlled area, for
which a licence for
manufacturing has
been issued under
section 12 the
Customs Act 2014”
Excise Tax
(Import
Administration)
Act 1984:
4 “section 3 of the
Customs Act 1977”
“sections 3(3) and
(4) of the Customs
Act 2014”
6 “section 123 of the
Customs Act 1977”
“section 94 of the
Customs Act 2014”
4. Food and
Drugs Act 1967
7A(3) “section 49(1) of the
Customs Act 1977
“section 93 of the
Customs Act 2014”
5. Oaths,
Affidavits and
Declarations Act
1963
14 and
21
“Collector of
Customs”
“Comptroller of
Customs”



238 Customs 2014, No. 20
6. Potlatch Act
1967
2 “Collector” means
the Collector of
Customs;”
“Comptroller”
means the
Comptroller of
Customs;”
5(1)
and
6(3)
“Collector” “Comptroller”
7. Sea Carriage
of Goods
Ordinance 1960
11 “Collector of
Customs” and
“Collector”
“Comptroller of
Customs” and
“Comptroller”,
respectively
8. Samoa
Antiquities
Ordinance 1954:
4(2) “the Collector or
other proper office of
Customs” and
“Collector or other
proper officer”
“Comptroller of
Customs or a
Customs officer”
and “the
Comptroller or
Customs officer”,
respectively
6(2) “the Collector or
other proper officer
of Customs”
“Comptroller of
Customs or a
Customs officer”
9. Trade
Commerce and
Industry Act
1990
5(3)(d) “the Comptroller and
Collector of
Customs”
“Comptroller of
Customs”
Any enactment “Customs Act 1977” “Customs Act 2014”

__________
The Customs Act 2014 is administered
by the Ministry for Revenue.