HOTELS ENCOURAGEMENT [CH.289 – 3

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CHAPTER 289

HOTELS ENCOURAGEMENT

HOTELS ENCOURAGEMENT (CUSTOMS DUTIES EXEMPTION) REGULATIONS,1999

(SECTION 16) [Commencement 15th December, 1999]

1. These Regulations may be cited as the Hotels Encouragement (Customs Duties Exemption) Regulations, 1999.

2. (1) The items mentioned in the First Schedule which are used for the purposes of the construction of new hotels and for the substantial renovations of existing hotels deemed to be new hotels shall be eligible for customs duties exemption:

Provided that customs duties shall only be exempt in respect of the first time purchase of any entertainment equipment mentioned in the first Schedule.

(2) The items mentioned in the Second Schedule shall be eligible for reduced customs duties of ten per cent for hotels in New Providence and Paradise Island undergoing rehabilitation, re-equipping, remodeling, refurnishing or repairs:

Provided that hotels in Grand Bahama and the Family Islands shall be eligible for full exemption from customs duties in respect of those items mentioned in the Second Schedule.

3. Customs duties exemptions on the first time purchase of sporting equipment mentioned in the Third Schedule shall be granted only in the case of all inclusive hotels.

4. In the case of condo-hotels, customs duties exemp- tions shall be granted on building materials, electrical materials, landscaping materials, equipment (not including kitchen appliances for individual units) and furniture:

S.I. 112/1999

Citation.

Exemptions. First Schedule.

Exemptions. for all inclusive hotels. Third Schedule

Exemptions for condo-hotels.

CH.289 – 4] HOTELS ENCOURAGEMENT

STATUTE LAW OF THE BAHAMAS [Original Service 2001]

Provided that condo-hotel units taken out of the rental pool shall become eligible for the payment of all customs duties and taxes effective the date of the units separation from the condo-hotel’s rental pool.

5. Any person applying for an exemption of customs duties under these regulations shall make application in the form specified in the Fourth Schedule.

FIRST SCHEDULE (Regulation 2(1)) Building Materials

1. Aggregate 2. Bar Joists (Steel) 3. Beading (Wood, Ceramic) 4. Bolts 5. Caulking 6. Cement 7. Clamps (Metal) 8. Colour Additive (Concrete) 9. Corian 10. Decking (Steel, Wood) 11. Doors & Frames 12. Duro-Wall (Reinforcement for Masonry Walls) 13. Felt 14. Fire Hose Reels & Cabinets 15. Fire Hoses 16. Fire Suppression System (Water, Chemical) 17. Flashing (Copper) 18. Formica 19. Glass 20. Glue (Epoxy, Carpenter’s) 21. Grout 22. Gutters 23. Hinges 24. Hurricane clips 25. Insulation 26. Joint tape 27. Joist hangers 28. Kitchen Cabinets

Application form.

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29. Lag Bolts 30. Lally Columns 31. Lattice (wood) 32. Lime 33. Locks 34. Lumber 35. Metal Lath 36. Molding & Trimmings 37. Nails 38. Nuts 39. Particle (Fibre) Board 40. Paver Stones (SPECIALIZED ONLY) 41. Plywood 42. Railings (Metal, Wood, PVC) 43. Rods (Threaded) 44. Roof Tiles (Cement, Clay, Metal) 45. Roof Trusses 46. Screen (Insect) 47. Screws 48. Sheetrock 49. Shingles (Asphalt, Wood) 50. Sills 51. Solder 52. Sonotube (Cardboard Concrete Formwork) 53. Staircase (Prefabricated) 54. Staples (Construction) 55. Steel (Reinforcement, Sections, Channels, Angles) 56. Suspended Ceilings 57. Tabs 58. Tennis Court Material (excluding paints) 59. Tire Wire (Reinforcement) 60. Tile Cement 61. Tiles (Ceramic, Vinyl, Acoustic, Marble) 62. Vanities 63. Visqueen (Plastic Sheets) 64. Windows 65 Wire Mesh (Steel)

Electrical Materials 1. Air conditioners 2. Air conditioning Ducts (Metal Flexible) 3. Air Diffuser (Air conditioning)

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STATUTE LAW OF THE BAHAMAS [Original Service 2001]

4. Cable (Electric) 5. Capacitors (Electric) 6. Circuit Breakers 7. Contractors 8. Control Panels (Electric) 9. Fan Coil (Refrigeration) 10. Fans (Ceiling, Exhaust) 11. Fuse Boxes 12. Generators 13. Junction Boxes 14. Light Fixtures 15. Relays 16. Sensors 17. Switch Gear 18. Switches (Electric) 19. Transformers 20. Vents (Air conditioning) 21. Wire (Electric) 22. Pipes (PVC, Copper, Aluminum, Galvanized, etc.)

Equipment 1. Air Handlers 2. BBQ Grill 3. Blender (Industrial) 4. Charbroiler 5. China (Dining) 6. Coffee Maker (Industrial) 7. Compressor (Refrigeration) 8. Computers 9. Condensing Units (Air conditioners, Freezers, etc.) 10. Copier Machine 1. Cutlery 12. Dryer (Clothes) 13. Evaporators (Refrigeration) 14. Facsimile Machine 15. Fire Extinguishers (Portable) 16. Food Processor (Industrial 17. Freezers 18. Fryers 19. Ice Machine 20. Juice Machine (Industrial)

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21. Kettles (Floor Mounted) 22. Laundry Trucks 23. Oven 24. Range 25. Refrigerator 26. Satellite 27. Stereo Equipment 28. Stove 29. Televisions 30. Thermostats 31. Toaster (Industrial) 32. Washing Machine 33. Water Cooler 34. Water Dispensers

Entertainment Equipment 1. Audible Public Address Sound Systems 2. Backgammon Tables 3. Disco Sound & Lighting Equipment 4. Fixed Public Address Sound Equipment 5. Tennis Court Lighting 6. Umpires Chairs

Furniture 1. Bed Furnishings 2. Bedroom sets (Excluding Mattresses & Box Springs) 3. Carpet 4. Chairs 5. Coffee Tables 6. Fabric (Upholstery) 7. Lamps 8. Linen (Dining Room) 9. Lockers (Staff, Sports) 10. Side Tables 11. Stools 12. Tables 13. Window blinds

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STATUTE LAW OF THE BAHAMAS [Original Service 2001]

Landscape Materials 1. Greenhouse Cloth 2. Irrigation Equipment 3. Peat Moss 4. Pebbles

Plumbing Materials 1. Backflow Preventers 2. Bathroom Fittings 3. Bathtubs 4. Coupling (PVC, Metal) 5. Faucets 6. Gaskets 7. Grease Traps (Prefabricated) 8. Lavatories 9. Lift Stations 10. Pressure Gauges 11. Pumps (Water) 12. PVC Tape 13. Sealants 14. Showers 15. Toilets 16. Urinals 17. Valves 18. Water Heaters 19. Water Tanks (Steel, Fibreglass, Aluminum, etc.) 20. Pipes (PVC, Copper, Aluminum, Galvanized, etc.)

SECOND SCHEDULE (Regulation 2(2)) Electrical Materials

1. Air conditioners 2. Air conditioning Ducts (Metal, Flexible) 3. Air Diffuser (Air conditioning) 4. Cable (Electric) 5. Capacitors (Electric) 6. Circuit Breakers 7. Contractors 8. Control Panels (Electric)

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9. Fan Coil (Refrigeration) 10. Fans (Ceiling, Exhaust) 11. Fuse Boxes 12. Generators 13. Junction Boxes 14. Light Fixtures 15. Relays 16. Sensors 17. Switch Gear 18. Switches (Electric) 19. Transformers 20. Vents (Air conditioning) 21. Wire (Electric) 22. Pipes (PVC, Copper, Aluminum, Galvanized, etc.)

Equipment 1. Air Handlers 2. BBQ Grill 3. Blender (Industrial) 4. Charbroiler 5. China (Dining) 6. Coffee Maker (Industrial) 7. Compressor (Refrigeration) 8. Computers 9. Condensing Units (Air Conditioners, Freezers, etc.) 10. Copier Machine 11. Cutlery 12. Dryer (Clothes) 13. Evaporators (Refrigeration) 14. Facsimile Machine 15. Fire Extinguishers (Portable) 16. Food Processor (Industrial) 17. Freezers 18. Fryers 19. Ice Machine 20. Juice Machine (Industrial) 21. Kettles (Floor Mounted) 22. Laundry Trucks 23. Oven 24. Range

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STATUTE LAW OF THE BAHAMAS [Original Service 2001]

25. Refrigerator 26. Satellite 27. Stereo Equipment 28. Stove 29. Televisions 30. Thermostats 31. Toaster (Industrial) 32. Washing Machine 33. Water Cooler 34. Water Dispensers

Furniture 1. Bed Furnishings 2. Bedroom Sets (Excluding Mattresses & Box Springs) 3. Carpet 4. Chairs 5. Coffee Tables 6. Fabric (Upholstery) 7. Lamps 8. Linen (Dining Room) 9. Lockers (Staff, Sports) 10. Side Tables 11. Stools 12. Tables 13. Window Blinds

Landscape Materials 1. Greenhouse Cloth 2. Irrigation Equipment 3. Peat Moss 4. Pebbles

Plumbing Materials 1. Backflow Preventers 2. Bathroom Fittings 3. Bathtubs 4. Coupling (PVC, Metal) 5. Faucets 6. Gaskets 7. Grease Traps (Prefabricated)

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8. Lavatories 9. Lift Stations 10. Pressure Gauges 11. Pumps (Water) 12. PVC Tape 13. Sealants 14. Showers 15. Toilets 16. Urinals 17. Valves 18. Water Heaters 19. Water Tanks (Steel, Fibreglass, Aluminum, etc.) 20. Pipes (PVC Copper, Aluminum, Galvanized, etc.)

THIRD SCHEDULE (Regulation 3) Sporting Equipment (All-Inclusive Hotels ONLY)

1. Catamarans 2. Hydrobikes 3. Kayaks 4. Paddle boats 5. Pedal boats 6. Sail boats 7. Sea cycles 8. Skis 9. Scuba equipment 10. Windsurf boards 11. Dive Boat (of less than 30 feet)

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STATUTE LAW OF THE BAHAMAS [Original Service 2001]

FOURTH SCHEDULE (Regulation 5)

APPLICATION FOR EXEMPTION/REDUCTION OF CUSTOM DUTIES

FORM

To: Permanent Secretary, Ministry responsible for Hotels Encouragement.

I .................................................................................................. (Name of signatory)

of .................................................................................................. (Address of Business)

hereby apply for the waiver/reduction1 of customs duties with respect to the undermentioned goods.

1 Tick where

applicable List of Items Quantity Costs