CUSTOMS (TOURISM AND MANUFACTURING
DEVELOPMENT) REGULATIONS 2010
Arrangement of Provisions


1. Short title and commencement
2. Interpretation 3. Criteria for “qualifying
project”
4. Application for qualifying project
5. Criteria for “approved goods”
6. Application for “approved goods”
7. Conditions and restrictions for goods imported under
section 163A
8. Offences


Pursuant to sections 163A and 279 of the Customs Act 1977,
I, TUI ATUA TUPUA TAMASESE EFI, Head of State,
acting on the advice of Cabinet MAKE the following
regulations:


DATED at Apia this 17th
day of May 2010.





signed: (Tui Atua Tupua Tamasese Efi)
HEAD OF STATE
2010/21 Customs (Tourism and Manufacturing 17
Development) Regulations

REGULATIONS

1. Short title and commencement-(1) These regulations
may be cited as the Customs (Tourism and Manufacturing
Development) Regulations 2010.
(2) These regulations commence on the day they are made.

2. Interpretation - In these regulations, unless the context
otherwise requires:
“Act” means the Customs Act 1977;
“applicant” means a person applying for approval of a
qualifying project under section 163A of the Act and
these regulations;
“approved person” means a person who has received
approval for a “qualifying project” in regards to a
particular development project under section 163A of the
Customs Act 1977;
“authorised officer” means an Officer authorised by the
Comptroller, the Chief Executive Officer of the Ministry
of Commerce, Industry and Labour or the Chief
Executive Officer of the Ministry of Finance;
“Chief Executive Officer” means the Chief Executive
Officer of the Ministry responsible for Commerce,
Industry and Labour;
“Comptroller” means the Comptroller of Customs and
includes any officer lawfully acting in place of the
Comptroller, whether during any vacancy in the office
of the Comptroller or otherwise;
“Investment Committee” means the Investment Committee
made up of the Chief Executive Officers of the Ministry
of Finance, Ministry for Revenue, Ministry of
Commerce, Industry and Labour, Ministry of Natural
Resources and Environment, Ministry of Women,
Community and Social Development, the Governor of
the Central Bank, the Attorney General and any other
individual co-opted into the Investment Committee for
the assessment of a qualifying project and approved
goods;
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Development) Regulations

“manufacturing development project” means a project that
would contribute favourably to the social, economic and
environmental well being of Samoa.

3. Criteria for “qualifying project”-(1) For the purposes
of section 163A of the Act, the criteria for a qualifying project
shall be determined and applied in accordance with these
regulations.
(2) A qualifying project shall be limited to projects
recommended by the Chief Executive Officer, and which
Cabinet has advised the Minister of Finance to approve for the
construction or expansion of:
(a) a motel, hotel or beach resort; or
(b) a manufacturing development project.
(3) For each motel, hotel or beach resort, an application
shall be recommended to Cabinet for acceptance as a qualifying
project if the Chief Executive Officer certifies that the
applicant’s project:
(a) is either a new development project to construct at
least 12 rooms or self contained units, or is an
expansion development project for the
construction of at least four (4) additional rooms
or two (2) additional self contained units, or is a
recovery reconstruction of a development project
damaged by the tsunami of 29 September 2009;
and
(b) has a capital investment in the new development
project equal to or more than $1 million tala as
confirmed in writing by the Chief Executive
Officer of the Ministry of Finance; and
(c) will be of benefit to the economy of Samoa; and
(d) is in the public interest; and
(e) is to be conducted by an approved person with a
business licence issued under the Business
Licences Act 1998; and
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(f) has a principal objective to provide short term
tourist accommodation and not long term
accommodation leases such as apartments and
flats; and
(g) is not a development project for the construction of
beach fales; and
(h) is, where appropriate, consistent with the Tourism
Development Plan approved from time to time
by the Samoa Tourism Authority.
(4) In the case of each motel, hotel or beach resort, no
application shall be recommended to Cabinet for acceptance as
a qualifying project for a recovery reconstruction of a
development project due to damage from the tsunami of 29
September 2009 after 31 December 2012.
(5) For each manufacturing development project, an
applicant shall be granted the status of a qualifying project if the
Chief Executive Officer certifies that the applicant’s project:
(a) has a principal objective of manufacturing,
processing, or assembling products for domestic
markets and markets outside of Samoa; and
(b) will benefit the economy of Samoa; and
(c) is in the public interest; and
(d) is to be conducted by an approved person with a
business licence issued under the Business
Licences Act 1998.

4. Application for qualifying project-(1) A person who
seeks to obtain exemption from duty under section 163A of the
Act must first make an application to the Chief Executive
Officer.
(2) The Chief Executive Officer shall process and assess all
applications and prepare a written report of his or her findings
and recommendations to the Investment Committee.
(3) Acting on the report and recommendations of the Chief
Executive Officer, the Investment Committee shall assess all
applications and make a suitable recommendation to Cabinet.
(4) Where the proposed project directly relates to
the tourism industry, a representative of the Samoa Tourism
20 Customs (Tourism and Manufacturing 2010/21
Development) Regulations

Authority shall be co-opted into the Investment Committee
during the assessment of such project.
(5) An application made under these regulations shall
contain such particulars as may be required by the Chief
Executive Officer and shall include:
(a) the full name, address and present occupation or
main business of the applicant, and, if the
applicant is a public or private company, full
details regarding the officers and shareholders of
the company and its registered office; and
(b) the full names of the principals or intended directors,
their addresses, bank and other financial
references, previous background and experience
in the product to be manufactured or provided, or
services to be rendered; and
(c) the nature of the applicant’s project, the resulting
product or service, the anticipated volume of
operation during each of the first 10 years of
production, where and how the product or
service is to be marketed, and the price at which
the applicant expects to be able to market the
product or service; and
(d) the number of existing businesses in Samoa
producing a similar product and their annual
production levels, if known; and
(e) the estimated sources, amounts, from cash or
otherwise and purposes of the capital intended to
be expended on the qualifying project during
each of the first 10 years of production; and
(f) a description and estimation of the cost of physical
structures to be erected or added, and of capital
equipment to be purchased; and
(g) any building materials, plant, machinery, and other
articles which the applicant claims will be
required for the qualifying project, and which
they seek to be allowed to obtain wholly
or partly free of customs duty and as to each of
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Development) Regulations

them whether it will be wholly or only partly
used for those purposes and, if only partly used,
the extent of such part use; and
(h) the locality in which the qualifying project will be
situated, and the site where any structures will be
erected, including architectural plans, and
approvals in writing for that locality and site
from the Planning and Urban Management
Agency; and
(i) the nature of the land title applying to that site held or
expected to be obtained by the applicant, and if
an applicant’s project is to be built upon
customary land, a copy of the relevant lease
agreement; and
(j) the terms and conditions under which workers will be
employed, including salaries, wages and any
provision for amenities and housing of the
workers, and the numbers of Samoans and of
other workers intended to be employed initially,
and during each of the first 10 years of
production, and a description of the duties of
such employees; and
(k) the arrangements proposed for apprenticeships or for
other training of Samoan workers, so as to
increase the proportion of such workers to be
employed in the applicant’s project; and
(l) the date on or before which it is expected that –
(i) work on the project is to commence;
and
(ii) marketable quantities of the product
are intended to be manufactured or otherwise
produced, or the service intended to be
rendered; and
(m) an estimated product cost analysis including
operating costs, and a copy of a product or
service marketability survey; and
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Development) Regulations
(n) for a motel, hotel and beach resort, an architectural
plan for the proposed project so as to ascertain
the total number of units or rooms to be
constructed; and
(o) such other information as the Chief Executive
Officer may require.
(6) An application recommended for approval shall be
referred by the Investment Committee to Cabinet who shall then
advise the Minister of Finance to approve under section 163A of
the Act.
(7) Despite any other regulation, Cabinet or the Minister of
Finance may refuse to approve the application for qualifying
project if they are of the opinion that the granting of the
approval will affect the revenue of Government to a degree that
is not in the national interest, or for any other reason.
5. Criteria for “approved goods”-(1) For the purposes of
Section 163A of the Act, approved goods shall be limited to the
goods specified in subregulations (2) and (3) and approved
subject to requirements and conditions provided in regulations 6
and 7.
(2) Approved goods in respect of a motel, hotel or beach
resort are capital goods used solely for a qualifying project and
are limited to the following:
(a) construction materials, equipment and tools used in
the construction of buildings and plants;
(b) office amenities and other office equipment;
(c) vessels of any kind to be used solely by guests at the
hotel, motel or beach resort;
(d) sporting goods and equipment used solely for marine
and water sports and gymnasiums used by guests
at the hotel, motel or beach resort;
(e) fixtures, fittings and furniture;
(f) plant equipment required for water and sewerage
treatment plants.
(3) Approved goods in respect of a manufacturing
development project are capital goods used solely for a
qualifying project and are limited to the following:
(a) plant, equipment and building materials;
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(b) goods used solely for converting or processing raw
materials;
(c) imported raw materials.

6. Application for “approved goods”-(1) An approved
person who seeks to import any approved goods in respect of a
qualifying project under section 163A of the Act must first
submit an application to the Chief Executive Officer in
accordance with these regulations.
(2) All applications shall be assessed by the Investment
Committee who shall advise the Chief Executive Officer to:
(a) recommend accepting the application for approved
goods in whole or in part; or
(b) decline the application; or
(c) seek further details if required.
(3) Where the proposed project directly relates to the
tourism industry, a representative of the Samoa Tourism
Authority shall be co-opted into the Investment Committee
during the assessment of such project.
(4) All applications made under these regulations shall
contain such particulars as may be required by the Comptroller
and the Chief Executive Officer, and shall include:
(a) a full list of goods to be imported; and
(b) sufficient information or description of goods such
as the harmonised system description so as to
assist in determining the applicable tariff rate;
and
(c) a detailed description of proposed use of goods; and
(d) written confirmation that the goods are being
imported solely to be used on a qualifying
project; and
(e) an undertaking that the full duty payable for the
goods shall be paid if they are later sold within
Samoa, or used by any person other than the
approved person for any other purpose.
24 Customs (Tourism and Manufacturing 2010/21
Development) Regulations

(5) An application recommended for approval by the Chief
Executive Officer shall be referred to the Chief Executive
Officer of the Ministry of Finance for consideration under
section 163A of the Act.
(6) Despite any other provision in these regulations, the
Chief Executive Officer of the Ministry of Finance may refuse
to approve in whole or in part the application for approved
goods if he or she is of the opinion that the granting of the
approval in whole or in part will affect the revenue of
Government to a degree that is not in the national interest, or for
any other reason.

7. Conditions and restrictions for goods imported under
section 163A-(1) Import duty concessions granted under section
163A of the Act may be granted subject to the following
conditions:
(a) every approved person shall in respect of each
qualifying project carried on by that person keep,
to the satisfaction of the Comptroller and the
Chief Executive Officer -
(i) full records and accounts of all
financial transactions, assets, liabilities and
funds; and
(ii) full records and inventories of all
items imported by them into Samoa; and
(iii) full records and inventories of all
products manufactured, produced, processed
or assembled by them; and
(iv) full records and inventories of all
stocks of products held by them; and
(v) full records of all products exported
by them from Samoa, or sold or disposed of
within Samoa;
(b) where the qualifying project relates to an expansion
of a current business operation, the records,
accounts and affairs of the matters referred to in
paragraph (a) and which relate to expansion shall
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Development) Regulations

be kept wholly separate from the original
business activities at all times;
(c) all approved goods imported for a qualifying project
shall be kept in a secure manner and shall be
subject to conditions that may be imposed by an
authorised officer to ensure the security of the
stored approved goods;
(d) upon the granting of an approval for a qualifying
project, all approved goods for the construction
of that project must be imported into Samoa
within 24 months from the date of the
commencement of construction of the qualifying
project unless extended in writing by the Chief
Executive Officer of the Ministry of Finance;
(e) any authorised officer shall be entitled during
reasonable hours to enter and inspect the
premises where a qualifying project is or has
been conducted, and to inspect and take copies of
the records pertaining to that project for the
purpose of ascertaining whether the provisions of
this regulation are being complied with;
(f) for a motel, hotel or beach resort, construction work
on the qualifying project must commence within
three (3) months from the date the first shipment
of approved goods is imported into Samoa;
(g) for office amenities or other office equipment,
fixtures, fittings and furniture, sporting goods,
and plant equipment, such approved goods can
only be granted duty assistance on one (1)
occasion only during the establishment of
qualifying project, and must arrive in Samoa
within one (1) year from the date approval was
given for the qualifying project;
(h) for a manufacturing development project, the
finished products manufactured at the plant must
be sent overseas within 12 months from the
date the approved goods were released by the
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Development) Regulations

Ministry for Revenue, unless decided otherwise
by the Chief Executive Officer of the Ministry of
Finance;
(i) for any class of approved goods identified by the
Chief Executive Officer, the Chief Executive
Officer of the Ministry of Finance may fix a
minimum or maximum value calculated on a per
item basis as a total value of any proposed
shipment of the goods for any type of goods
before being eligible for duty assistance;
(j) for construction equipment and tools including heavy
plant and machinery, such goods may be re-
exported by the approved person -
(i) after completion of the construction of
the qualifying project; or
(ii) if required by the Chief Executive
Officer of the Ministry of Finance;
(k) all customs duties are due and payable to the
Ministry for Revenue for all construction
equipment and tools including heavy plant and
machinery, that are not re-exported by the
approved person when the construction of the
project is completed;
(l) for a manufacturing development project, duty relief
may only be considered for imported raw
materials if such materials are not available
locally or such other reason as determined by the
Chief Executive Officer of the Ministry of
Finance;
(m) any other condition for any approved goods that the
Chief Executive Officer of the Ministry of
Finance deems appropriate.
(2) An authorised officer may be authorised in writing by
the Chief Executive Officer or the Comptroller to inspect the
premises and records pertaining to a particular qualifying
project or projects generally.
2010/21 Customs (Tourism and Manufacturing 27
Development) Regulations

(3) No approved goods with exemption or relief from any
duty under Section 163A of the Act shall be sold, given away or
otherwise disposed of except:
(a) with the prior written approval of the Chief
Executive Officer of the Ministry of Finance; or
(b) where an assignee of a business acquires the
approved goods as part of the assignment; or
(c) upon the approved person or relevant assignee as the
case may be paying to the Comptroller customs
duty on the value of the article sold, given away
or otherwise disposed of, as assessed at the date
of the sale, gift or other disposal, less any
customs duty already paid for the approved
goods and not refunded.
(4) Duty previously exempted under section 163A of the Act
shall become due and payable if an approved person or relevant
assignee as the case may be within five (5) years of
commencement of its operation or receiving import duty
exemption or any other longer time frame as may be determined
by the Chief Executive Officer:
(a) ceases business operations; or
(b) fails to meet the criteria or conditions provided in
these regulations; or
(c) the requirement or condition upon which import duty
assistance was initially granted has not been
complied with.
(5) Any person importing approved goods in respect of a
qualifying project under Section 163A of the Act who fails to
comply with any of the provisions of these regulations, or who
obstructs an authorised officer while that officer is carrying out
or attempting to carry out an inspection authorised by regulation
7(1)(d) of these regulations commits an offence and shall be
liable upon conviction to imprisonment for a term not exceeding
one (1) year or to a fine not exceeding 500 penalty units, or
both.
28 Customs (Tourism and Manufacturing 2010/21
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8. Offences-(1) Any person who, otherwise than in
accordance with these regulations, sells or disposes of or
possesses or uses any approved goods imported under section
163A of the Act for use in relation to a qualifying project
commits an offence, and shall be liable upon conviction to
imprisonment for a term not exceeding one (1) year or to a fine
not exceeding 500 penalty units, and the goods shall be
forfeited.
(2) Any person who knowingly supplies any false or
misleading information in relation to any application made
under these regulations commits an offence, and shall be liable
upon conviction to imprisonment for a term not exceeding
one (1) year or to a fine not exceeding 500 penalty units, and
the goods shall be forfeited.
(3) Any person who contravenes any of the provisions of
these regulations shall be guilty of an offence and on conviction
shall be liable to a fine not exceeding 250 penalty units.
(4) Where at any time a body corporate commits an offence
under these regulations with the consent of, connivance by or
because of neglect by, any individual, the individual commits
the same offence if at that time the individual is a director,
manager or other officer of the body corporate, or the individual
is purporting to be acting as a director, manager or other officer
of the body corporate.
(5) Lack of knowledge that the offence was being
committed may be raised as a defence by the individual who
commits any offence under subregulation (4).
__________
Issued under the authority of the Regulations Ordinance 1953.
Date of Commencement: 17th
May 2010
These Regulations are administered by the Ministry for Revenue.
Copies of these Regulations can be purchased from
the Office of the Clerk of the Legislative Assembly.