THE CITY OF NASSAU REVITALIZATION ACT, 2008 [CH. 328B – 1

LRO 1/2010 STATUTE LAW OF THE BAHAMAS

CHAPTER 328B

CITY OF NASSAU REVITALIZATION LIST OF AUTHORISED PAGES 1 - 10 LRO 1/2010

ARRANGEMENT OF SUBSIDIARY LEGISLATION

SECTION 6

City of Nassau Revitalization (Customs Duties And Excise Tax Exemption) Regulations.

[CH. 328B – 2 THE CITY OF NASSAU REVITALIZATION ACT, 2008

STATUTE LAW OF THE BAHAMAS LRO 1/2010

CHAPTER 328B

THE CITY OF NASSAU REVITALIZATION

CITY OF NASSAU REVITALIZATION (CUSTOMS DUTIES AND EXCISE TAX EXEMPTION)

REGULATIONS

(SECTION 6) [Commencement – 24th October, 2008]

1. (1) These Regulations may be cited as the City of Nassau Revitalization (Customs Duties and Excise Tax Exemption) Regulations, 2008.

(2) These Regulations shall come into operation on the 24th day of October, 2008 and shall expire on the 30th day of June, 2013.

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

3. Any owner of property in the City of Nassau applying for an exemption of customs duties and excise tax under these Regulations shall make application in the form specified in the Second Schedule in these Regulations.

S.I 85/2008.

Citation and commencement.

Exemptions.

First Schedule.

Application Form.

Second Schedule.

THE CITY OF NASSAU REVITALIZATION ACT, 2008 [CH. 328B – 3

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FIRST SCHEDULE

(Regulation 2)

BUILDING MATERIALS 1. Aggregate 2. Bar Joists (Steel) 3. Beading (Wood, Ceramic) 4. Bolts 5. Caulking 6. Cement 7. Concrete Blocks 8. Sheet Piles 9. Clamps (Metal) 10. Colour Additive (Concrete) 11. Corian 12. Decking (Steel, Wood) 13. Doors & Frames 14. Duro-Walls (Reinforcements for Masonry Walls) 15. Felt 16. Fire Hose Reels & Cabinets 17. Fire Hoses 18. Fire Suppression System (Water, Chemical) 19. Flashing (Copper) 20. Formica 21. Glass 22. Glue (Epoxy, Carpenter's) 23. Grout 24. Gutters 25. Hinges 26. Hurricane Clips 27. Insulation 28. Joint Tapes 29. Joist Hangers 30. Lag Bolts 31. Lally Columns 32. Lattice 33. Lime 34. Locks 35. Lumber 36. Metal Laths 37. Molding & Trimmings 38. Nails 39. Nuts 40. Particles (Fibre) Board 41. Paver Stones

[CH. 328B – 4 THE CITY OF NASSAU REVITALIZATION ACT, 2008

STATUTE LAW OF THE BAHAMAS LRO 1/2010

42. Plywood 43. Railings 44. Rods 45. Roof Tiles (Cement, Clay, Metal) 46. Roof Trusses 47. Screens (Insects) 48. Screws 49. Sheetrock 50. Joint Compound 51. Shingles 52. Sills 53. Solder 54. Sonotubes (Cardboard Concrete Formworks) 55. Staircases (Prefabricated) 56. Staples (Construction) 57. Steel (Reinforcement, Sections, Channels, Angles) 58. Suspended Ceilings 59. Tabs 60. Tie Wire (Reinforcement) 61. Tile Cement 62. Tiles (Ceramic, Vinyl, Acoustic, Marble) 63. Vanities 64. Visqueen (Plastic Sheets) 65. Windows 66. Wire Mesh 67. Paint

ELECTRICAL MATERIALS 1. Air Conditioners 2. Air Conditioning Ducts (Metal Flexible) 3. Air Diffuser (Air Conditioning) 4. Cables (Electric) 5. Capacitors (Electric) 6. Circuit Breakers 7. Contractors 8. Control Panels (Electric) 9. Fan Coils (Refrigeration) 10. Fans (Ceiling, Exhaust) 11. Fuse Boxes 12. Generators 13. Junction Boxes 14. Light Fixtures 15. Relays 16. Sensors 17. Switch Gears 18. Switches (Electric) 19. Transformers

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20. Vents (Air Conditioning) 21. Wires (Electric) 22. Pipes (PVC, Copper, Aluminium, Galvanized, etc.)

EQUIPMENT FOR COMMERCIAL USE ONLY 1. Air Handlers 2. Compressors (Refrigeration) 3. Condensing Units (Air Conditioners, Freezers, etc.) 4. Evaporators (Refrigeration) 5. Fire Extinguishers (Portable) 6. Thermostats

ENTERTAINMENT EQUIPMENT FOR COMMERCIAL USE ONLY

1. Audible Public Address Sound Systems 2. Disco Sound & Lighting Equipment 3. Fixed Public Address Sound Equipment

FURNITURE FOR COMMERCIAL USE ONLY 1. Retail Store Fixtures

LANDSCAPE MATERIALS 1. Irrigation Equipment 2. Pebbles

PLUMBING MATERIALS 1. Back-flow Preventers 2. Bathroom Fittings 3. Bathtubs 4. Couplings (PVC, Metal) 5. Faucets 6. Gaskets 7. Grease Traps (Prefabricated) 8. Lavatories 9. Lift Stations 10. Pressure Gauges 11. Pumps (Water) 12. PVC Tapes 13. Sealants 14. Showers 15. Toilets 16. Urinals 17. Valves 18 . Water Heaters 19. Water Tanks (Steel, Fibreglass, Aluminium, etc.) 20. Pipes (PVC, Copper, Aluminium, Galvanized, etc.)

[CH. 328B – 6 THE CITY OF NASSAU REVITALIZATION ACT, 2008

STATUTE LAW OF THE BAHAMAS LRO 1/2010

SECOND SCHEDULE

(Regulation 3)

THE CITY OF NASSAU REVITALIZATION ACT

FORM

APPLICATION FOR CUSTOMS DUTIES AND EXCISE TAX EXEMPTION

To: Financial Secretary, Ministry of Finance. I ………………………………………………… (Name of Applicant) of ……………………………………………… (Address of Business) hereby apply for customs duties and excise tax exemption with respect to the under-mentioned goods.

ITEMS QUANTITY COSTS BUILDING MATERIALS 1. Aggregate 2. Bar Joists (Steel) 3. Beading (Wood, Ceramic) 4. Bolts 5. Caulking 6. Cement 7. Concrete Blocks 8. Sheet Piles 9. Clamps (Metal) 10. Colour Additive

(Concrete)

11. Corian 12. Decking (Steel, Wood) 13. Doors & Frames 14. Duro- Walls

(Reinforcements for Masonry Walls

15. Felt 16. Fire Hose Reels &

Cabinets

17. Fire Hoses 18. Fire Suppression System

(Water, Chemical)

19. Flashing (Copper) 20. Formica 21. Glass

THE CITY OF NASSAU REVITALIZATION ACT, 2008 [CH. 328B – 7

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ITEMS QUANTITY COSTS 22. Glue (Epoxy, Carpenter's) 23. Grout 24. Gutters 25. Hinges 26. Hurricane Clips 27. Insulation 28. Joint Tapes 29. Joist Hangers 30. Lag Bolts 31. Lally Columns 32. Lattice 33. Lime 34. Locks 35. Lumber 36. Metal Laths 37. Molding & Trimmings 38. Nails 39. Nuts 40. Particles (Fibre) Board 41. Paver Stones 42. Plywood 43. Railings 44. Rods 45. Roof Tiles (Cement, Clay,

Metal)

46. Roof Trusses 47. Screens (Insects) 48. Screws 49. Sheetrock 50. Joint Compound 51. Shingles 52. Sills 53. Solder 54. Sonotubes (Cardboard

Concrete Formworks)

55. Staircases (Prefabricated) 56. Staples (Construction) 57. Steel (Reinforcement,

Sections, Channels, Angles)

58. Suspended Ceilings 59. Tabs

[CH. 328B – 8 THE CITY OF NASSAU REVITALIZATION ACT, 2008

STATUTE LAW OF THE BAHAMAS LRO 1/2010

ITEMS QUANTITY COSTS 60. Tie Wire (Reinforcement) 61. Tile Cement 62. Tiles (Ceramic, Vinyl,

Acoustic, Marble)

63. Vanities 64. Visqueen (Plastic Sheets) 65. Windows 66. Wire Mesh 67. Paint ELECTRICAL MATERIALS 1. Air Conditioners 2. Air Conditioning Ducts

(Metal Flexible)

3. Air Diffuser (Air Conditioning)

4. Cables (Electric) 5. Capacitors (Electric) 6. Circuit Breakers 7. Contractors 8. Control Panels (Electric) 9. Fan Coils (Refrigeration) 10. Fans (Ceiling, Exhaust) 11. Fuse Boxes 12. Generators 13. Junction Boxes 14. Light Fixtures 15. Relays 16. Sensors 17. Switch Gears 18. Switches (Electric) 19. Transformers 20. Vents (Air Conditioning) 21. Wires (Electric) 22. Pipes (PVC, Copper,

Aluminium, Galvanized, etc.)

EQUIPMENT FOR COMMERCIAL USE ONLY

1. Air Handlers 2. Compressors

(Refrigeration)

THE CITY OF NASSAU REVITALIZATION ACT, 2008 [CH. 328B – 9

LRO 1/2010 STATUTE LAW OF THE BAHAMAS

ITEMS QUANTITY COSTS 3. Condensing Units (Air

Conditioners, Freezers, etc.)

4. Evaporators (Refrigeration)

5. Fire Extinguishers (Portable)

6. Thermostats ENTERTAINMENT EQUIPMENT FOR COMMERCIAL USE ONLY

1. Audible Public Address Sound Systems

2. Disco Sound & Lighting Equipment

3. Fixed Public Address Sound Equipment

FURNITURE FOR COMMERCIAL USE ONLY

1. Retail Store Fixtures LANDSCAPE MATERIALS 1. Irrigation Equipment 2. Pebbles PLUMBING MATERIALS 1. Back-flow Preventers 2. Bathroom Fittings 3. Bathtubs 4. Couplings (PVC, Metal) 5. Faucets 6. Gaskets 7. Grease Traps

(Prefabricated)

8. Lavatories 9. Lift Stations 10. Pressure Gauges 11. Pumps (Water) 12. PVC Tapes 13. Sealants 14. Showers 15. Toilets 16. Urinals 17. Valves 18. Water Heaters

[CH. 328B – 10 THE CITY OF NASSAU REVITALIZATION ACT, 2008

STATUTE LAW OF THE BAHAMAS LRO 1/2010

ITEMS QUANTITY COSTS 19. Water Tanks (Steel,

Fibreglass, Aluminium, Galvanized, etc.)

20. Pipes (PVC, Copper, Aluminium, Galvanized, etc.)

Signature of Applicant ……………………………….. Date ………………………………………