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Airports (Customs Duties and Excise Tax Exemption) Regulations


Published: 2009-01-28

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AIRPORTS (DUTIES AND TAX EXEMPTION) [CH. 328C – 1

LRO 1/2010 STATUTE LAW OF THE BAHAMAS

CHAPTER 328C

AIRPORTS LIST OF AUTHORISED PAGES 1 - 18 LRO 1/2010

ARRANGEMENT OF SUBSIDIARY LEGISLATION

SECTION 7

Airports (Customs Duties and Excise Tax Exemption) Regulations

[CH. 328C – 2 AIRPORTS (DUTIES AND TAX EXEMPTION)

STATUTE LAW OF THE BAHAMAS LRO 1/2010

CHAPTER 328C

AIRPORTS (DUTIES AND TAX EXEMPTION)

AIRPORTS (CUSTOMS DUTIES AND EXCISE TAX EXEMPTION) REGULATIONS

(SECTION 7) [Commencement - 28th January, 2009]

1. (1) These Regulations may be cited as the Airports (Customs Duties and Excise Tax Exemption) Regulations.

(2) These Regulations shall come into operation on the 28th day of January, 2009 and shall expire on the 31st day of December, 2014.

2. The items mentioned in the First Schedule which are used for the purposes of building materials as defined in the Act shall be eligible for customs duties and excise tax exemption.

3. The approved developer, applying for an exemption of customs duties and excise tax for building materials as defined in the Act shall make application pursuant to the form specified in the Second Schedule.

S.I. 20/2009

Citation and commencement.

Exemptions.

First Schedule.

Application Form.

Second Schedule.

AIRPORTS (DUTIES AND TAX EXEMPTION) [CH. 328C – 3

LRO 1/2010 STATUTE LAW OF THE BAHAMAS

FIRST SCHEDULE

(Regulation 2)

CONSTRUCTION MATERIALS Description Estimated quantity

[ ] TICK WHERE APPLICABLE Earthwork (granular sub base) Termite Control Concrete Formwork Reinforcing Mesh Rods Cast in Place Concrete (inc. waste) Control & Expansion Joint Extend Existing Elevator Shaft & Base Housekeeping Pads/Bases/Curbs/Depressions Concrete Curb Concrete Curb 8” x 16” Concrete Curb 6” x 16” Concrete Hardener Unit Masonry Stonework-facing stone Structural Steel (inc. waste) Metal Decking Metal Fabrications steel exit stair from fixed links steel exit stair and rails Level 1 to Apron steel exit stair and rails Level 2 to Apron steel main stair to Level 2 steel baggage stair to Level 2 steel interstitial stair to Level 2 stair rails to Level 2 concrete stairs lightweight metal structure as canopy and monitor support over check-in counters, overall width 15 '0” x 12 lbs./sq. ft stainless steel base with metal structure as canopy & monitor support over check-in counters stainless steel column protectors 360 degrees 270 degrees 180 degrees stainless steel handrails stainless steel balustrade supports

[CH. 328C – 4 AIRPORTS (DUTIES AND TAX EXEMPTION)

STATUTE LAW OF THE BAHAMAS LRO 1/2010

stainless steel glass partition supports stainless steel glass insert channel 1 1/2 diam. anodized aluminium rail handrail support protection bollards loading dock rails baggage conveyor/piers protection rails miscellaneous embeds, plates, etc. Rough Carpentry softwood blocking, framing and backing Finish Carpentry vanity architectural feature wall paneling, 8' wood slat ceiling panel vertical wood slat ceiling panel vertical wood slat to retail sign band 30” ht. vertical wood slat to wall panel at rear col. locations, retail units, 60” x 108” vertical retail sign band-plastic lam on GWB/MDF 30” ht. horizontal retail sign band canopy 30” wd. box section 18” deep x 9” wd. to each side of structural steel columns 144” ht. retail demising cap; steel std. w/tempered glass sign box each side & framed in plastic lam. clad plywood, 30” x 108” retail demising cap; steel std. frame w/MDF on all sides, clad w/plastic lam., inc. temp. glass panel c/w vinyl graphic appliqué wood trellis for food court food court perimeter barrier Insulation thermal insulation to soffits Fire Protection to partial roof soffit, Pier C columns materials for fire protection repairs on existing structure Cladding painted cementitious panels w/Hardie Artisan Matrix system and rain screen cementitious panels w/Hardie Artisan Matrix system Teflon canopy and framing matching sheet metal facia wrap ribbed metal cladding w/hat track, insulation and air barrier system Membrane Roofing 60 mil TPO fully adhered memo Roof sys.

AIRPORTS (DUTIES AND TAX EXEMPTION) [CH. 328C – 5

LRO 1/2010 STATUTE LAW OF THE BAHAMAS

w/7/16” OSB underlay, R20 polyiso combo board insulation in two layers mecho fas./ Carlise or equal roof cricket & membrane in barrel valley roof drain @ bottom of cricket parapet cap flashing & membrane roofing cover to trellis & walkways Doors & Windows Exterior metal door c/w frame, hardware & paint-sgl metal door c/w frame, hardware & paint-pr 1 1/2 hr, meal door c/w frame, hardware & paint-sgl 1 1/2 hr, metal door c/w frame, hardware & paint-pr Interior metal door C/W frame, hardware & paint-sgl metal door C/W frame, hardware & paint-pr 1 1/2 hr, metal door c/w frame, hardware & paint-sgl 1 1/2 hr, metal door c/w frame, hardware & paint-pr Special doors roller shutter doors cell doors (Royal Bahamian Police) Entrance & Store Fronts Exterior pair, fully glazed entrance doors c/w hardware pair, fully glazed automatic sliding entrance doors c/w hardware US-check-in hall pair, fully glazed automatic sliding entrance doors c/w hardware-various locations Interior pair, fully glazed entrance doors c/w hardware pair, fully glazed entrance doors, c/w hardware to swing gate partitioning pair, fully glazed automatic sliding entrance doors c/w hardware-various locations vestibule glazing Aluminium windows interior view panel, vision glass

interior view panel vision glass (Royal Bahamian Police) interior view panel, one way glass

cashier window Glazing glass balustrades Level 1 glass screen, 12 '0” ht. Level b/w CBS PIL & central vertical core

[CH. 328C – 6 AIRPORTS (DUTIES AND TAX EXEMPTION)

STATUTE LAW OF THE BAHAMAS LRO 1/2010

9' 0” glass screen swing gate glass partitioning, Level 2 extra over swing gate 12'0” hor. Translucent Kalwall to floor opening structural support to Kalwall Window & Curtain Wall System frameless glazing w/liquid sealed joints terminal glazed wall in barrel arc motorized operable window, interlock curtain wall system Kalwall glazing & frames structural support and reinforcing systems caulking Finishes GWB 4” steel std. furring w/l/2” GWB & insulation Exterior partition assembly 6” steel studs, w/one layer GWB ext. shtg, z-bar, 3” rigid insulation @ one layer GWB internally 6” steel studs, w/glass batt insulation, one layer GWB each side exterior soffit support sys., 21/2” steel std. w/hangers & bracing extra GWB for high impact Interior partition assembly 6” steel studs, one layer GWB 6” steel studs, w/one layer GWB one side 6” steel studs, one layer GWB & batt insulation 6” steel studs, w/glass batt insulation, one layer tile backer board, one side GWB 6” steel studs, w/one layer GWB each side 6” steel studs, w/one layer GWB each side w/batt insulation 6” steel studs, w/glass batt insulation, one layer tile backer board, one side & GWB one side 6” steel studs, w/glass batt insulation, one layer tile backer board, one side & GWB one side w/batt insulation 6” steel studs, w/one layer tile backer board each side 6” steel studs, w/one layer tile backer board each side w/batt insulation 6” steel studs, w/6” batt insulation, one side GWB over 3/4” plywood & one side GWB Rated Partitions 1 hr. rated, 6” seel std. w/batt insulation, & one layer GWB type X each side 1 hr. rated, 6” steel std. w/batt

AIRPORTS (DUTIES AND TAX EXEMPTION) [CH. 328C – 7

LRO 1/2010 STATUTE LAW OF THE BAHAMAS

insulation & two layers GWB type X on one side, tile backer board on the other 2 hr. FRR steel studs, batt insulation 2 layers GWB 1/2” type X on each side 2 hr. rated shaft wall assembly, C- T studs, 7/8” shaft liner & one side 3 layer GWB type X 2 hr. rated shaft wall assembly, C-T studs, 7/8” shaft liner & one side 3 layers 1/2” GWB type C gypsum board ceiling gypsum board ceiling w/plywood bulkhead, 24” deep bulkhead, 36” deep bulkhead ceiling, 24” girth bulkhead ceiling 48” deep other bulkhead ceiling Glass Fiber Reinforced Gypsum Column covers 36” diameter 14' 0” ht. 16' 0” ht. 24' 0” ht. finish Tile porcelain floor tile porcelain tile to stairs porcelain tile to stairs to Level 1-4” wd. treads risers landing porcelain tile to stairs, 1- 7” wd. porcelain tile to stairs, 1-8” wd. specialty flooring porcelain floor tile w/anti-slip wall tile Acoustical Treatment 2 '0” x 4 '0” acoustic ceiling tile Armstrong ceiling system Resilient Flooring VCT flooring anti-fatigue k anti-fatigue mat Carpeting Painting exterior paint to metal deck exterior paint, general

[CH. 328C – 8 AIRPORTS (DUTIES AND TAX EXEMPTION)

STATUTE LAW OF THE BAHAMAS LRO 1/2010

interior paint, general gypsum ceilings & walls doors & frames extra paint for high impact painting to steel frame where req. line painting baggage system areas miscellaneous painting Special Construction Car Rental Office Specialties compartments & cubicles toilet partitions (standard) toilet partitions (handicapped) urinal shower Louvers & vents Wall & Corner Guards Signage Lockers Access flooring Mats entry mats (grilles) Washroom Accessories fixture count Equipment loading dock equipment dock leveler bumper rails athletic equipment-child's play area heavy duty construction equipment Furnishings manufactured casework airline counter check-in-counters, single check-in-counters, double gate counter gate counter back unit boarding card reader unit information counter information centre condiment stands food court miscellaneous casework Customs/immigration forms table Immigration desk, double Bahamian Customs inspection table Bahamian Customs office Customs desk & search bench oversize bag drop Cashier's office millwork

AIRPORTS (DUTIES AND TAX EXEMPTION) [CH. 328C – 9

LRO 1/2010 STATUTE LAW OF THE BAHAMAS

Roam centre millwork Detention bench Interview table Pocket search table Reception Desk kitchen base units kitchen wall hung cabinets miscellaneous casework tourism counters Royal Bahamian Police cell bench kitchen base units kitchen wall hung units miscellaneous casework Manufactured Casework holdroom seating/tables Food court, Level 2 interior upholstered 4 seater booth & table 4 seater table, round 2 seater table, rectangle chairs for above Food court, Level 2 exterior plastic 4 seater table, round 4 seater table, rectangle 2 seater table, round 2 seater table, rectangle 1 seater table, round chairs for above soft furniture 2 seater couch end table Plumbing Fixtures water closet urinal lavatory bathtub janitor sink shower grease interceptor water feature fittings roof drain floor drain hose bib kennel fittings lunch room fittings Plumbing Equipment propane storage tank

[CH. 328C – 10 AIRPORTS (DUTIES AND TAX EXEMPTION)

STATUTE LAW OF THE BAHAMAS LRO 1/2010

grey water treatment plant flushing water tank local water heater irrigation connection BFP propane water heater c/w expansion tank solar tank solar collectors & controls flushing water booster backflow prevention domestic water booster domestic hot water recirc. pump equipment specialties water entry Plumbing Piping storm drainage sanitary drains grey water lines venting potable water lines insulation flushing water lines propane lines valves & specialties identification Fire Protection Fire Department connections & accessories sprinkler valve assembly fire pump, jockey pump & accessories backflow prevention standpipe & valve cabinet Pre-action zones sprinklers Sprinklers wet sprinkler system HVAC Air Handling Units Air Curtains washroom exhaust chillers, 650 tons chilled water pumps chilled water specialties Diesel Fuel Oil Supply System for generator fuel supply system Ductwork duct distribution system duct specialties HVACPiping chilled water distribution

AIRPORTS (DUTIES AND TAX EXEMPTION) [CH. 328C – 11

LRO 1/2010 STATUTE LAW OF THE BAHAMAS

valves & specialties chemical treatment Duct Terminals outside air terminals inside air terminals boxes specialties air balance piping terminals fan coils water balance HVAC Controls DCC control system Electrical 2000KV A substation transformers HV Switch Board HV Switches HV Connections Allowance 3200A Main Distribution Board c/w Tie Breaker 3200A CDP 277 /480v 800A 277 /480v Distribution Centre 600A 277 /480v Distribution Centre 800A Meter Centre 120/208v 600A Meter Centre 120/208v 42 cct. 400 a 120/208v branch circuit panel 3 60 cct. 400 a 120/208 v branch circuit panel 84 cct. 400 a 120/208 v branch circuit panel 132 cct. 400 a 120/208 v branch circuit panel 42 cct. 120/208 v branch circuit panel 84 cct. 120/208 v branch circuit panel 42 cct. 400A 277/480 v branch circuit panel 84 cct. 400A 277/480 v branch circuit panel 42 cct. 277/480 v branch circuit panel 84 cct. 277/480 v branch circuit panel 2000 KV A 277/480 v diesel fired genset 3200 a bypass transfer switch 75 kva 4801120/208 v transformer 112.5 kva 4801120/208 v transformer 150 kva 4801120/208 v transformer 225 kva 4301120/208 v transformer 80 KV A UPS and Panel Power factor capacitator Surge suppressor 100 a feeder 150 a feeder 200 a feeder 250 a feeder

[CH. 328C – 12 AIRPORTS (DUTIES AND TAX EXEMPTION)

STATUTE LAW OF THE BAHAMAS LRO 1/2010

300 a feeder 400 a feeder 600 a feeder 800 a feeder 24” cable tray cable tray T -section cable tray elbow cable tray supports cable tray grounding cable cable tray grounding lugs grounding busses ground rods 4 ground conductor 4/0 ground conductor grounding terminations 800A Motor Control Centre 600A Motor Control Centre 400A Motor Control Centre fire pump controller connection lightning protection maintenance manuals record drawings spare parts allowance Lighting Distribution Lighting Units (ballasts, tracks, fixtures, etc.) emergency lighting unit emergency remote lighting unit EXIT LED fixture emergency connect to EXIT fixture outlet boxes occupancy sensors daylight sensors & interface Low voltage switch Low voltage relay cabinet 15 a fourplex receptacle 15 a duplex receptacle- WP 15 a GFI duplex receptacles 20 a duplex receptacles auto flush/washroom outlets power receptacles photocells & time clocks control branch circuit conduit/wire Communications fire alarm control panel-Stage 1 fire alarm control panel-Stage 2 fire alarm control panel-Stage 3 entrance annunciator

AIRPORTS (DUTIES AND TAX EXEMPTION) [CH. 328C – 13

LRO 1/2010 STATUTE LAW OF THE BAHAMAS

command centre stage 1 command centre stage 2 manual alarm stations EVAC speakers strobe light door holders sprinkler connections fire alarm branch wiring 24” cable tray cable tray T -section cable tray elbow cable tray supports cable tray grounding cable cable tray grounding cable lugs telephone/data 2” conduits telephone/data 4” conduits backboards phone outlet phone/data outlet wireless outlet BIX blocks, equipment racks telephone/data cable 4 pr. Category 6 FT4 trunk cable allowance-Stage 1 fibre optic allowance-Stage 1 1” conduit television wall outlet RG8-FT4 cable Multimedia Equipment 3/4” conduit paging speakers-wall mounted paging speakers-ceiling mounted public address equipment public address equipment - Stage 2 Intercom station-master sound system conduit/cable flight information system outlet rough ins flight system empty conduits GPS clock system GPS clocks CCTV monitor & switcher enclosed camera PIR motion detectors Card readers-proximity type Emergency telephone Intrusion alarm system conduit security system infrastructure allowance Stage -3 Miscellaneous IT Related Items

[CH. 328C – 14 AIRPORTS (DUTIES AND TAX EXEMPTION)

STATUTE LAW OF THE BAHAMAS LRO 1/2010

Access Control System software and door hardware Access Control Key Pads Access Control Biometric Scanners Airport Operations Database (hardware and software) Building Management System (hardware and software) Closed Circuit Television Cameras Common Use Check in Counters (software and hardware) Common Use Gate Counters (software and hardware) Common Use Kiosks Printers Card readers Telephone hand sets scanners monitors keyboards mouse mouse pads computer hard drives entertainment TV (hardware and software) Flight Information Displays Baggage Information Displays Fire Alarm System Intercom System Networking switches and equipment Wireless networking equipment Communication cabling Fiber optic cabling Miscellaneous Landscape Items sod top soil grass trees plantings (plants, flowers) paver stones decorative concrete bus shelters flag poles monuments railings bike racks benches tables chairs canopies Miscellaneous Outdoor Items Deep Well Marine Pumps Deep Well Casing (10”) Deep Well Piping (10”)

AIRPORTS (DUTIES AND TAX EXEMPTION) [CH. 328C – 15

LRO 1/2010 STATUTE LAW OF THE BAHAMAS

Macerator 3hp pump Sanitary Sewer pumps Sanitary Sewer Pump Stations Sanitary Sewer Control Panels Macerator Control Panel 100mm Communication Ducting 125mm Power Cable Ducting Power and Communication Manholes Sanitary Sewer Manholes Water pipe PVC Water pipe cast iron Water Valves various sizes and types Sewer Pipe SDR 35PVC Sewer Valves Drainage system valves/gates Power and Light poles (metal and timber) Light davits Exterior Light fixtures Irrigation Piping Grey Water Storage Tanks Water Storage Tanks Propane Tanks Fuel Storage Tanks No-Post Concrete Parking Barriers Traffic Cones Traffic Barricades (plastic and timber) Parking Pay Kiosks (building) Parking Pay Equipment Concrete Culverts (up to 60” dia.) Corrugated Steel Culverts Concrete headwalls Butler Storage Building Canopies Fabric Canopies Steel Catch basins trench drains drainage piping PVC drainage piping Concrete Miscellaneous Other Items fasteners adhesives sealants hardware components for envelope/air barrier lamps for light fixtures safety equipment small tools

[CH. 328C – 16 AIRPORTS (DUTIES AND TAX EXEMPTION)

STATUTE LAW OF THE BAHAMAS LRO 1/2010

Sitework HV cable allowance-Stage 1 HV cable allowance-Stage 2 HV Connections Allowance 100 mm PVC ducts 125 mm PVC ducts 50 mm PVC ducts 3200 a feeder (Emergency Power) TAC Main & Tel Service Ducts 4/0 ground conductor ground terminations Precast concrete pull box Apron Drive Bridges Apron Drive Bridges Miscellaneous Airside Materials Taxiway and Apron Edge Lights (inset) Taxiway and Apron Edge Lights (Elevated) pulpits plastic inset light bases (galvanized steel) 50 111111 rigid PVC conduit 30W/45W Transformers Airfield lighting cable 5000 volt Airfield Regulators (5, 10, 15, 20 kw) Airfield Signage Asphalt Tack Coat Prime Coat Paint (line painting) Hi-mast Lighting Poles and Fixtures Oil/Water separators Trench Drains Fencing Materials (posts and fabric) Elevators & Escalators Elevators E-AI. large passenger, 2 stop-re & re E-A2. Freight. 2 stop E-A3. large passenger, 2 stop E-A4. large passenger. 2 stop, double sided E-B1. passenger. 2 stop-re & re E-B2. passenger. 2 stop-re & re E-B3. large passenger. 2 stop E-B4 large passenger. 2 stop. double sided E-B5. large passenger. 2 stop. double sided re & re E-C2. large passenger. 2 stop E-C3. Freight. 2 stop E-C4. large passenger. 2 stop. double sided Escalators interstitial to Level 1, 10'0” rise

AIRPORTS (DUTIES AND TAX EXEMPTION) [CH. 328C – 17

LRO 1/2010 STATUTE LAW OF THE BAHAMAS

interstitial to Level 2, 10'0” rise Level 1 to Level 2, 18'0” rise Baggage system

baggage handling system excluding CTX and scale induct Roller conveyor @ check-in

PLC for Baggage system CTX Machines Power Curves Conveyor Belts Drive Belts Variable Speed Drive Motors Cat Walks and Railings Fire and Security Doors (baggage) Baggage Carousels Stainless Steel Slides and chutes Diverters

[CH. 328C – 18 AIRPORTS (DUTIES AND TAX EXEMPTION)

STATUTE LAW OF THE BAHAMAS LRO 1/2010

SECOND SCHEDULE

(Regulation 3)

THE AIRPORTS (CUSTOMS DUTIES AND EXCISE TAX EXEMPTION) ACT

FORM APPLICATION FOR CUSTOMS DUTIES AND EXCISE

TAX EXEMPTION To: Financial Secretary, Ministry of Finance. I .............................................................................................

(Name of Applicant) of .............................................................................................

(Address of Company) am responsible for the development of the ..................................

(Name and location of Airport) ............................................................................................. I hereby apply for customs duties and excise tax exemption with respect to the under-mentioned goods. Description Estimated quantity

[ ] TICK WHERE APPLICABLE [here list the relevant goods specified in Schedule 1 of the Regulations, and the quantities for which tax exemption is claimed] Signature of Applicant ................................................................. Date .............................................................................................