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Customs Revenue and Border Protection Act 2014


Published: 2015-01-13

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Customs Revenue and Border Protection Act 2014







CUSTOMS REVENUE AND BORDER

PROTECTION ACT 2014


Customs Revenue and Border Protection Act 2014 Arrangement of Sections





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Act No.15 of 2014 Page 3





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CUSTOMS REVENUE AND BORDER PROTECTION

ACT 2014

Arrangement of Sections

Section

1 Short Title ............................................................................................................ 11
2 Commencement ................................................................................................... 11
3 Interpretation ........................................................................................................ 11

PART 2 GENERAL PROVISIONS 18

4 Purpose................................................................................................................. 18
5 Act Binds the Government................................................................................... 18
6 Application of the Act in Certain Circumstances ................................................ 18

PART 3 ADMINISTRATIONS 20

7 Customs Revenue and Border Protection Department ........................................ 20
8 Director of Customs ............................................................................................. 20
9 Director’s Powers ................................................................................................ 20
10 Customs Officers and Others ............................................................................... 20
11 Authorised Persons .............................................................................................. 21
12 Delegation by Director ......................................................................................... 21
13 Assistance by the Police ...................................................................................... 21
14 Disclosure of Protected Information .................................................................... 22
15 Authority to Disclose Information ....................................................................... 22
16 Permissible Purpose ............................................................................................. 22
17 Identity Cards ....................................................................................................... 23
18 Customs Flag ....................................................................................................... 23
19 Working Days and Hours..................................................................................... 23

PART 4 PORTS, AIRPORTS AND CUSTOMS CONTROLLED
AREAS 24

20 Appointment of ports and airports ....................................................................... 24
21 Customs Controlled Areas ................................................................................... 24
22 Application for License ....................................................................................... 24

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23 Grant or Refusal of License ................................................................................. 25
24 Variation and Revocation of Conditions .............................................................. 25
25 Revocation or Suspension of License .................................................................. 25
26 Surrender of license .............................................................................................. 26
27 Closing of Customs Controlled Area ................................................................... 26
28 Liabilities Not Affected by Ceasing To Act As Licensee .................................... 26
29 Customs Facilities in Customs Controlled Areas ................................................. 26
30 Storage charges .................................................................................................... 27

PART 5 ARRIVAL AND DEPARTURE OF GOODS, PERSONS
AND CRAFT 27

31 Goods Subject to the Control of Customs ............................................................ 27
32 Advice of Arrival, etc ........................................................................................... 28
33 Requirement to Answer Questions ....................................................................... 28
34 Bringing to board of Ship ..................................................................................... 29
35 Craft to Arrive at Nominated Port or Airport ....................................................... 29
36 Craft Arriving at Place other than Nominated Port or Airport ............................. 29
37 Inward Report ....................................................................................................... 30
38 Persons Arriving in Tuvalu to Report to Customs Officer or Police Station ....... 30
39 Disembarkation .................................................................................................... 31
40 Baggage to be presented ....................................................................................... 31
41 Persons Departing from Tuvalu ........................................................................... 31
42 Embarkation ......................................................................................................... 31
43 Outgoing Baggage to be presented ....................................................................... 31
44 Use of Electronic Communication Devices Prohibited in Certain Places ............ 32
45 Departure of Craft and Clearance of Craft ........................................................... 32
46 Certificate of Clearance ........................................................................................ 33
47 Boarding of Outward craft ................................................................................... 33
48 Production of Certificate of Clearance ................................................................. 33
49 Departure to be from Port or Airport only ........................................................... 33

PART 6 ENTRY AND ACCOUNTING FOR GOODS 34

50 Entry of Imported Goods ...................................................................................... 34
51 Regulations Relating to Entry of Imported Goods ............................................... 34
52 Fees and charges relating to importation of goods ............................................... 35
53 Imported Goods to be dealt with According to Entry .......................................... 35
54 Cancellation and Amendments of Entries ............................................................ 35
55 Unloading Goods.................................................................................................. 36
56 Craft Imported Otherwise than as Cargo .............................................................. 36
57 Samples or Illustrations ........................................................................................ 36
58 Transportation of Imported Goods ....................................................................... 36
59 Removal of Goods from Customs Controlled Area ............................................. 36
60 Temporary Removal of Goods from Customs Controlled Area. ......................... 37
61 Entry of Goods for Export .................................................................................... 37
62 Regulations relating to entry of goods for export ................................................. 38

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63 Tuvalu Certificate of Origin for Goods for Export to Party to Free Trade
Agreement ............................................................................................................ 38

64 Bodies Authorized to Issue the Tuvalu Certificate of Origin .............................. 38
65 Regulations relating to the Tuvalu certificate of origin and certification

bodies ................................................................................................................... 39
66 Goods for Export to be Dealt with According to Entry ....................................... 39
67 Goods for Export not to be Landed ...................................................................... 39
68 Time of Exportation ............................................................................................. 39
69 Customs Seal may be Applied to Goods for Export ............................................ 40
70 Warning Notices for Packages to Which Seal Applied ....................................... 40
71 The Director May Approve Secure Export Scheme ............................................ 41
72 Purpose of Secure Export Scheme ....................................................................... 42
73 Matters to be Specified in Secure Export Scheme ............................................... 42
74 Matters to be acknowledged in Secure Exports Scheme ..................................... 43
75 Goods Exported under Customs Approved Secure Exports Scheme may be

Exported under Drawback ................................................................................... 43
76 Use of Customs Seals in relation to Goods to be exported under Customs

Approved Secure Schemes .................................................................................. 44
77 Exporter may be involved in Exportation of Goods outside Customs

Approved Secure Exports Scheme ....................................................................... 44

PART 7 PROHIBITED IMPORTS AND PROHIBITED EXPORTS 44

78 Prohibited imports ................................................................................................ 44
79 Prohibited Exports ............................................................................................... 45
80 Production of license or permit for goods ............................................................ 46

PART 8 DUTIES 46

81 Customs and Excise Duties .................................................................................. 46
82 Importer to Specify Customs Value on Entry ...................................................... 47
83 Amendment of Valuation Assessment ................................................................. 47
84 Currency and Exchange Rate ............................................................................... 47
85 Customs Right of Acquisition .............................................................................. 48
86 Origin of Fish or Other Produce of the Sea ......................................................... 48
87 Regulations for Determining Country of Produce or Manufacture ..................... 49
88 Conditions Precedent to Entry of Goods at Preferred Rates of Duty ................... 49
89 Unsubstantiated Preference Claim ....................................................................... 49

PART 9 ASSESSMENTS AND RECOVERY OF DUTY 50

90 Duty on Imported Goods a Debt to the State ....................................................... 50
91 Additional Duty Imposed ..................................................................................... 51
92 Assessment of Duty ............................................................................................. 51
93 Amendment of Assessment.................................................................................. 51
94 Due Date for Payment of Assessment ................................................................. 52
95 Obligation to Pay Duty not Suspended by Appeal .............................................. 52
96 Limitation of Time for Amendment of Assessments ........................................... 52

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97 Keeping of Business Records ............................................................................... 53
98 Giving Customs Access to Business Records ...................................................... 53
99 Release of Goods Subject to Duty ........................................................................ 53
100 Liability for Duty on Goods Wrongfully Removed or Missing ........................... 54
101 Liability of Owners of Craft for Duty on Goods Unlawfully Landed .................. 54
102 Effect of Payment of Duty by One Person on Liability of Other Persons............ 55
103 Incidence of Altered Duties .................................................................................. 55
104 Director may Refund Duty Paid in Error ............................................................. 55
105 Other Refunds and Remissions of Duty ............................................................... 55
106 Recovery of Duty Refunded in Error ................................................................... 56
107 Goods Temporarily Imported ............................................................................... 56
108 Drawbacks of Duty on Certain Goods ................................................................. 56
109 Payment of Duty by Importer, Exporter or Licensee leaving Tuvalu .................. 57
110 Power to Apply Refund towards Payment of other Duty ..................................... 57
111 Regulations may Prescribe Minimum Duty Collectable or Refundable and

Minimum Drawback Allowable ........................................................................... 58

PART 10 CUSTOMS RULINGS 58

112 Application for customs ruling ............................................................................. 58
113 Making of Customs Ruling .................................................................................. 59
114 Notice of Customs ruling ..................................................................................... 59
115 Effect of Customs Ruling ..................................................................................... 59
116 Confirmation of Basis of Customs Ruling ........................................................... 60
117 Amendment of Customs Ruling ........................................................................... 60
118 Cessation of Customs Ruling ............................................................................... 61
119 No Liability where Customs Ruling Relied on .................................................... 61

PART 11 ADMINISTRATIVE PENALTIES 61

120 Interpretation ........................................................................................................ 61
121 Notice of penalty .................................................................................................. 63
122 Imposition of penalty ........................................................................................... 63
123 Penalty for Administrative Offences .................................................................... 64
124 Dishonoured Cheques .......................................................................................... 64

PART 12 CUSTOMS COMPUTERISED ENTRY PROCESSING
SYSTEMS 64

125 Access to Customs Computerized Entry Processing Systems ............................. 64
126 Registered Users ................................................................................................... 64
127 Registered Users to be Allocated Unique User Identifier .................................... 65
128 Use of Unique User Identifier ............................................................................. 65
129 Cancellation of Registered User ........................................................................... 65
130 Customs to Keep Records of Transmission ......................................................... 66

PART 13 POWERS OF CUSTOMS OFFICERS 66

131 Patrols and Surveillance ....................................................................................... 66

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132 Landing or Mooring of Customs Craft ................................................................ 66
133 Boarding Craft ..................................................................................................... 66
134 Searching of Craft. ............................................................................................... 67
135 Securing Goods on Craft ...................................................................................... 68
136 Firing on Ship ...................................................................................................... 68
137 Detention of Craft ................................................................................................ 68
138 Searching Vehicles .............................................................................................. 68
139 Questioning Persons about Goods ....................................................................... 69
140 Questioning Persons about Identity, Address, Travel movement and

Entitlement and Other Matters ............................................................................. 69
141 Questioning Employees of Airlines, Shipping Companies etc ............................ 70
142 Detention of Persons about Goods ....................................................................... 70
143 Detention of Person Questioned Under Section 140 ........................................... 71
144 Detention of Persons Committing or about to Commit Certain Offences .......... 72
145 Detention for Law Enforcement Purposes ........................................................... 73
146 Evidence of Answers to Questions Under section 140 ........................................ 73
147 Searching of Persons if Reasonable Cause to Suspect hidden Items ................... 74
148 Preliminarily Search of Person by Used of Aids ................................................. 75
149 Search of Person for Dangerous Items ................................................................. 76
150 Seizure of Items Found ........................................................................................ 76
151 Access of customs officers to customs controlled area ........................................ 77
152 Examination of Goods Subject to Customs Control. .......................................... 77
153 Examination of Goods No Longer Subject to the Control of Customs ................ 78
154 Accounting for Goods .......................................................................................... 78
155 Production of Goods ............................................................................................ 78
156 Verification of Entries ......................................................................................... 78
157 Securities for Payment of Duty ............................................................................ 79
158 New Securities may be required .......................................................................... 79
159 Written Authority of Agents ................................................................................ 79
160 Audit or Examination of Records ........................................................................ 79
161 Requisition to Produce Documents ...................................................................... 80
162 Further Powers in Relation to Documents .......................................................... 81
163 Documents in Foreign Language ......................................................................... 81
164 Director May Take Possession of and Retain Documents and Records .............. 82
165 Copying of Documents Obtained During Search ................................................ 82
166 Retention of Documents and Goods .................................................................... 82
167 Search Warrants ................................................................................................... 83
168 Entry and Search Under Warrant ......................................................................... 83
169 Searching of Person for Dangerous Items when Executing Search Warrant ....... 84
170 Detention of Dangerous Items ............................................................................. 85
171 Search warrant to be produced ............................................................................. 86
172 Duty to Inform Owner Where Thing Seized ........................................................ 86
173 Emergency Warrants ............................................................................................ 86
174 Use of Aids by Customs officer ........................................................................... 87
175 Conditions Applying to Entry of Buildings ......................................................... 87
176 Arrest of Offenders .............................................................................................. 88

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177 Protection of Persons Acting under Authority of the Act .................................... 88
178 Unlawful Travel Documents ................................................................................ 88

PART 14 OFFENCES AND PENALTIES 89

179 Threatening or resisting a Customs officer .......................................................... 89
180 Obstructing Customs officer or interfering with Customs Property .................... 90
181 Impersonation of a Customs officer ..................................................................... 90
182 Bribery and Collusion .......................................................................................... 90
183 Disclosure of Information .................................................................................... 91
184 Counterfeit Seals or Marks ................................................................................... 91
185 Obligations of Persons Arriving in or Departing from Tuvalu ............................ 91
186 Unauthorised Presence in Customs Controlled Areas .......................................... 92
187 Unauthorised Access to or Improper Use of Customs Computerised Entry

Processing system ................................................................................................ 92
188 Interference with Customs Computerized Entry Processing System ................... 92
189 Offences in Relation to Security of, or Unauthorized Use of, Unique User

Identifiers ............................................................................................................. 92
190 Failure to Answer Questions ................................................................................ 93
191 Failure to Produce or Account for Goods ............................................................ 93
192 Failure to Comply with Requisition ..................................................................... 93
193 Use of Area without License ................................................................................ 93
194 Failure to Comply with Conditions of License .................................................... 94
195 Offences in relation to arrival of craft .................................................................. 94
196 Offences in Relation to Inward Report ................................................................. 95
197 Offences in Relation to Departure of Craft .......................................................... 95
198 Offences in relation to outward report ................................................................. 95
199 Failure to Comply with Requirement to Cease Using Electronic

Communication Device ........................................................................................ 96
200 Adapting Craft for Smuggling .............................................................................. 96
201 Interference with Seals and Fastenings ................................................................ 96
202 Interference with Cargo ........................................................................................ 96
203 Unloading Goods without Authorization ............................................................. 97
204 Offences in Relation to Movements and Storage of Goods ................................. 97
205 Interference with Goods ...................................................................................... 97
206 Offences in Relation to Entries ............................................................................ 97
207 Offences in Relation to Declarations and Documents .......................................... 98
208 Offences in Relation to Records ........................................................................... 98
209 Possession of Incomplete Documents .................................................................. 99
210 Offences in Relation to Use of Goods .................................................................. 99
211 Provisions Relating to Offences against sections 206 to 210 ............................... 99
212 Offences in Relation to Importation or Exportation of Prohibited Goods ........... 99
213 Offences in Relation to Exportation of Goods ................................................... 100
214 Defrauding the Revenue of Customs.................................................................. 101
215 Possession or Custody of Uncustomed Goods or Prohibited imports. ............... 101
216 Purchase, Sale, Exchange, etc of Uncustomed Goods or Prohibited Imports .... 102
217 Offences in Relation to Seized Goods ................................................................ 102

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218 Possession or Control of Concealed Goods ....................................................... 102
219 Offences in relation to Customs Appeal Tribunal ............................................. 103
220 Liability of Officers of Corporations ................................................................. 103
221 Liability of Principal and Agent ........................................................................ 103
222 Unlawfully Acting as Customs Broker .............................................................. 104
223 Attempts ............................................................................................................. 104
224 Offences Punishable on Summary Conviction .................................................. 104
225 Legal Proceeding ............................................................................................... 104
226 Power of the Director to deal with certain offences ........................................... 104

PART 15 FORFEITURE AND SEIZURE 105

227 Application of this Part ...................................................................................... 105
228 Goods forfeited .................................................................................................. 105
229 Procedure for Seizure ......................................................................................... 107
230 Notice of Seizure ............................................................................................... 107
231 Forfeiture to Relate Back ................................................................................... 108
232 Delivery of Goods Seized on Deposit of Value ................................................. 108
233 Sale of Certain Seized Goods ............................................................................ 108
234 Application for Review of Seizure .................................................................... 108
235 Conduct of Review ............................................................................................ 109
236 Decision on Review ........................................................................................... 109
237 Matters Concerning Grant of Relief ................................................................. 110
238 Determinations of Relief Granted ...................................................................... 111
239 Condemnation of Seized Goods ......................................................................... 112
240 Appeal from Review .......................................................................................... 112
241 Condemnation of Goods subject to Appeal ....................................................... 112
242 Condemnation of Seized Goods on Conviction ................................................. 112
243 Disposal of Forfeited Goods .............................................................................. 113

PART 16 EVIDENCE 113

244 Burden of Proof ................................................................................................. 113
245 Documents Made Overseas................................................................................ 114
246 Proof of Rules Made under section 269 ............................................................. 114
247 Customs Record of Computer Transmission Admissible in Evidence .............. 114
248 Presumption of Authenticity of Documents ...................................................... 114

PART 17 CUSTOMS APPEAL TRIBUNAL 115

249 Establishment of Customs Appeal Tribunal ...................................................... 115
250 Appeal against the decisions of the Director ..................................................... 115
251 Validity of Appointment Not to be Questioned in Proceedings ........................ 116
252 Tribunal Not Personally Liable .......................................................................... 116
253 Procedure ........................................................................................................... 116
254 Nature of Appeal ................................................................................................ 116
255 Hearing............................................................................................................... 116
256 The tribunal may dismiss frivolous or vexatious appeal .................................... 117

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257 Decision of the tribunal ...................................................................................... 117
258 Remuneration of the Tribunal ............................................................................ 117

PART 18 MISCELLANEOUS 117

259 Grant or Refusal of License ............................................................................... 117
260 Revocation or suspension of license .................................................................. 117
261 Authorised Agents .............................................................................................. 118
262 Production of Authority ..................................................................................... 118
263 Liability of the Owner for Actions of a Broker .................................................. 118
264 Requirement of Security ..................................................................................... 119
265 Amount of Security ............................................................................................ 119
266 Validity of Security ............................................................................................ 119
267 Declarations under this Act ................................................................................ 119
268 Regulations ......................................................................................................... 119
269 The Director May Make Rules for Certain Purposes ......................................... 120
270 Repeal and Savings ............................................................................................ 121



SCHEDULE 122

SCHEDULES 1 - THE CUSTOMS TARIFF OF TUVALU 122

IMPORTS 124

EXPORTS 131

SCHEDULES 2 - PROHIBITED & RESTRICTED IMPORTS 132

SCHEDULES 3 - PPROHIBITTED & RESTRICTED EXPORTS 136

SCHEDULES 4 - CUSTOMS FORMS 137



Customs Revenue and Border Protection Act 2014 Section 1





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


CUSTOMS REVENUE AND BORDER PROTECTION

ACT 2014



AN ACT TO REFORM AND MODERNIZE THE LAW RELATING TO

CUSTOMS CONTROLS AND ENFORCEMENT, AND TO PROVIDE FOR

REVENUE ADMINISTRATION, BORDER MANAGEMENT, TRADE AND

TRAVEL FACILITATION, SECURITY, AND RELATED PURPOSES

Commencement [13
th

January, 2015]

1 Short Title

This Act may be cited as the Customers Revenue and Border Protection Act 2014.

2 Commencement

This Act shall come into operation on the date of publication by exhibition.

3 Interpretation

(1) In this Act, unless the context otherwise requires:

aircraft means a machine that can derive support in the atmosphere from the

reactions of the air;

appeal means the act of which a person is directly affected by a decision or

omission of the Customs and who considers themselves to be aggrieved and

seeks redress before a competent authority;

approved form means in this Act a reference to a form that is approved by an

instrument in writing, by the Director;

assessment of duties and taxes means the determination of the amount of

duties and taxes payable;

Section 1 Customs Revenue and Border Protection Act 2014





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assessment notice means the document generated by the customs

computerized entry processing system, advising an importer of the amount of

duties and taxes determined as payable on a particular entry;

arrival means:

(a) in relation to a craft, includes the arrival of a craft in Tuvalu from a

point outside Tuvalu whether or not the craft lands at, hovers above, berths,

moors, anchors, or stops at, or otherwise arrives at any place within the

territorial waters or the air space of Tuvalu; and

(b) in relation to a person, means the entry of the person by any means,

into Tuvalu from a point outside Tuvalu and “arriving” and “arrived” have

same meanings;

arrival hall means a place licensed under section 21 for the processing of

persons arriving in Tuvalu;

authorised person means a person for the time being authorised under

section 11;

boat means a vessel other than a ship;

cargo declaration means information submitted to Customs prior to the

arrival of the means of transport of which the commercial goods are on;

carrier includes the means of transport or the person actually transporting the

cargo, in charge of or responsible of the operation;

clearance means the completion of’ the Customs procedures necessary to

allow goods to enter home use, to be exported or to be placed under another

Customs procedure;

clearance for home use means the completion of the Customs procedures

which provides that imported goods enter into free circulation in Tuvalu;

contractor means a person who does work for valuable consideration on or in

respect of any goods at the request of any person (otherwise 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;

court as defined under the Magistrates’ Court Act;

Counterfeit goods are any goods including packaging having without

authorization, a trademark, which is identical to a validly registered trademark

in respect of such goods or cannot be distinguish in its essential character

from such a trademark and by which, infringes the rights of the owner of the

trademark in question under the law of Tuvalu;

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;






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Customs means the Government Department responsible for the

administration of Customs laws;

Customs Agent has the same meaning as a customs broker;

Customs Broker means a Broker within the meaning of Part 18 of this Act;

Customs control means measures applied by the Customs to ensure

compliance with Customs laws;

customs controlled area means an area that is required, for one or more of

the purposes described in section 21, to be licensed and that is so licensed;

customs direction means a lawful request, order, command or instruction

given by a Customs officer 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 includes any

notice, poster or sign publicly displayed in a customs place or customs

controlled area; and includes a direction contained in a form approved under

this Act;

customs duties means the duties laid down in the Tuvalu Customs Tariff to

which goods are liable on entering or leaving the Customs territory;

Customs procedures means all the operations which must be carried out by

the persons concerned and by the Customs in order to comply with the

Customs law;

Customs procedures prior to the lodgments of the goods declaration

means operation carried by the person concerned and the Customs as soon as

goods are introduced into Tuvalu;

Customs law means the statutory and regulatory provisions under this Act;

Customs offence means any breach, or attempted breach, of customs law;

Customs office means a Customs administrative unit;

customs officer or officer means any person employed as a customs officer to

discharge any duty connected with the administration of customs law or any

person authorised by the Director to carry out or to assist to carry out the

provisions of this Act;

customs revenue or revenue of customs means revenue managed by the

Customs on behalf of the Government;

customs seal, is a seal approved by the Director;

Customs territory means the territory in which Tuvalu Customs has

jurisdiction;

Customs transit means the Customs procedure under which goods are

transported under Customs control from one Customs office to another;

customs value or value, in relation to goods, means the customs value of

those goods determined in accordance with Schedule 1





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Day means Monday to Friday excluding public holidays;

declaration means the provision of all information to Customs whether verbal

or in a document or in electronic form by a person relating to the import or

export of goods; or the arrival or departure of a craft; or arrival or departure of

a person;

declarant means any person who makes a declaration or in whose name such

a declaration is made;

Detention means the restraint or a person or goods, preventing their removal;

Director means the Director of Customs referred to in section 8;

Domestic cargo means goods of Tuvalu origin that are not subject to Customs

control or imported goods which have been cleared for home use;

Document means any record of information and includes a document in

electronic form;

domestic passenger means a passenger not being an international ticketed

passenger who is entitled to travel on a domestic sector of an international

voyage or flight;

drawback means the amount of import duties and taxes repaid on goods or

material contained in them or consumed in their production when they are

exported;

due date means the date when payment of duties and taxes is due;

dutiable goods means goods of a kind subject to duty within the meaning of

this Act;

duties and taxes means import duties and taxes and/or export duties and

taxes;

duty means duties and excise duties under Part 8.

Entry means a declaration lodged by an importer or exporter for the clearance

of goods from customs control;

electronic publication means a thing 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 1 or more images, representations,

signs, statements or words;

excisable goods means good on which excise duty is payable;

exportation means the movement of goods from Tuvalu to a point outside

Tuvalu

exporter means a person by or for whom goods are exported;

export warehouse means a place licensed under section 23 for the purpose

described in paragraph 21(b);



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export duties and taxes means Customs, taxes or charges which are collected

in connection with the exportation of goods;

forfeited goods means goods that are forfeited to the State under section 228

goods means all kinds of movable personal property including animals,

documents and self transported craft;

goods declaration means a statement made in the manner approved by the

Customs for the importation or exportation of goods;

importation: in relation to any goods, means the arrival of the goods in

Tuvalu in any manner, from a point outside of Tuvalu;

importer means the consignee, the owner, agent, buyer or any person holding

a beneficial interest in the goods when they arrive in Tuvalu and includes any

person making a declaration under customs law concerning those goods;

import duties and taxes means Customs duties and taxes or charges which

are collected on the importation of goods;

international cargo means any cargo that has arrived from a point outside of

Tuvalu or is destined to be exported from Tuvalu;

international crew means the crew or any member of the crew of a craft that

is on a journey that:

(a) began outside Tuvalu; or

(b) began in Tuvalu and is to continue outside Tuvalu;

international passenger means a person who is entitled to travel on a craft

within Tuvalu where that travel is part of an international journey that:

(a) began outside Tuvalu; or

(b) began in Tuvalu and is to continue outside Tuvalu;

Manufacture means all processes of the manufacture of excisable goods;

manufacturing area means a place licensed under section 23 for the

purposes described in paragraph 2(a);

master means the person in charge or in command of a ship or aircraft;

Minister means the minister responsible for Customs;

operator in relation to a business, means:

(a) the person actively engaged, whether alone or with others, in the

carrying on of the business; or

(b) in the case of a body corporate, includes every director, manager,

secretary or other similar officer engaged in the direct control or

management of its business, and a person who purports to act in any of

those capacities;



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owner: means any person being or claiming to be the owner, importer,

exporter, consignee, agent, buyer or person possessed of or beneficially

interested in or having control of or power of disposition over the goods;

person means both natural and legal persons including individuals, entities,

partnerships, businesses, and corporations;

prohibited exports means goods that are prohibited to export, under section

79

prohibited goods means goods prohibited to export or prohibited import;

prohibited imports means goods the importation of which is prohibited

under section 78;

protected information means information that comes to the knowledge of or

into the possession of a customs officer or authorised person while they are

performing their duties

public service has the meaning as in the Public Service Act Cap 4.24;

release of goods means the lawful release of goods from customs control;

relief from import duties and taxes means the clearance of goods for home

use free of import duties and taxes;

repayment means the refund, in whole or in part, of duties and taxes paid on

goods and the remission, in whole or in part, of duties and taxes where

payment has not been made;

securities is the surety for the payment of duty that is payable under the

provisions of this Act including any additional costs incurred by the Customs

in administering such surety;

security means that which ensures to the satisfaction of customs that an

obligation to customs will be fulfilled;

Ship means any vessel used in navigation in water not propelled by oars only;

Single administrative document (SAD) means an electronic declaration for

the purposes of the customs computerized entry processing system;

Smuggle means the importation or exportation of goods with the intention to

defraud the revenue and includes the importation or exportation of prohibited

goods

stores means - stores for consumption or stores to be taken away;

stores for consumption means;

(a) Goods intended for consumption by passengers or crew on board a craft

(b) Goods necessary to the operation and maintenance of craft

Stores to be taken away means goods for sale to passengers and the crew of

craft with a view of being landed;




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Tax means any tax imposed by any Act or law in Tuvalu;

temporary importation means the procedure which certain goods can be

brought into Tuvalu conditionally relieved totally or partially from payment of

import duties and taxes provided that, goods must be imported for a specific

purpose and must be intended for re-exportation within a specified period and

without having undergone any change except normal depreciation due to the

use made of them;

temporary storage of goods means storing of Goods under Customs control

in premises or spaces approved by the Director pending the Goods

declaration;

territorial waters has the meaning in the Maritime Zones Act 2012;

third party means any person who deals directly with Customs, for and on

behalf of another person, relating to the importation, exportation, movement

or storage of goods;

time of exportation means the time deemed to occur when a craft departs the

limits of the last port or airport in Tuvalu with the intention of making an

international voyage or flight;

time of importation means the time deemed to occur when a craft carrying

the goods arrives at the first port or airport in Tuvalu or at the time the goods

are unloaded in Tuvalu, whichever occurs first;

transhipment means the Customs procedure under which goods are

transferred under Customs control from the importing means of transport to

the exporting means of transport within Tuvalu;

traveller means:

(a) any person who temporarily enters the territory of a country in which

he or she does not normally reside (“non-resident”) or who leaves that

territory; and

(b) any person who leaves the territory of a country in which he or she

normally resides (“departing resident”) or who returns to that territory

(“returning resident”);



Tribunal means the customs appeals tribunal established under section 249;

uncustomed goods means goods on which duty has become due and payable

but is unpaid;

unlawfully exported means exported in breach of this Act or any other

written law;

unlawfully imported means imported in breach of this Act or any other

written law;



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vehicle means a conveyance for use on land, whether or not it is also capable

of being used on or over water;

PART 2 GENERAL PROVISIONS

4 Purpose

The purpose of this Act is to—

(a) reform, modernize and consolidate the law relating to Customs controls and

enforcement; and

(b) provide mechanism for revenue collection and administration; and

(c) provide flexible, enabling and empowering legal framework that takes an

integrated agency approach to border management; and

(d) provide for trade and travel facilitation; and

(e) assist legitimate traders and travellers and apply appropriate sanctions for

those who violate the law; and

(f) make Customs law clear and more easily understood; and

(g) comply with international conventions; instruments; standards protocols or

obligations; and

(h) provide and establish a security framework to secure trade and enhance

identification of risk travellers.

5 Act Binds the Government

This Act binds the government.

6 Application of the Act in Certain Circumstances

(1) The Minister may make regulations prescribing the circumstances and

conditions on which the powers conferred by Part 13 may be exercised in

relation to-

(2) A member of the Armed Forces; or

(3) A craft under the control of the Armed Forces.

(4) Subject to subsection (6), sections 42 to 50 do not apply to any member of the

Armed Forces or any craft under the control of the Armed Forces during such

time as that person or craft is required to respond to a public

emergency.

(5) For the purposes of this section, public emergency means—



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(a) an emergency due to an actual or imminent attack on Tuvalu by an

enemy, or to any actual or imminent warlike act whether directed

against Tuvalu or not, if loss of life or injury or distress to persons or

danger to the safety of the public is caused or threatened to be caused in

Tuvalu or in any part of the Tuvalu; or

(b) an actual event, or a high probable risk, involving serious disruption to

the functioning of a community causing widespread human, material,

economic or environmental loss and which it exceeds the ability of the

affected community to cope using its own resources (as a “disaster”

defined in section 3 of the National Disaster Management Act); or

(c) an actual or imminent event that endangers or threatens life, property or

the environment and which requires a significant coordinated response

(as a Public emergency referred to in section 34 and 35 of the

Constitution and regulations made under the Emergencies and

Threatened Emergencies (Special Powers) Act); or

(d) such other circumstances as are agreed after consultation by the Head

of State with the advice of the Prime Minister.

(4) Subject to subsection (6), sections 33 to 41 do not apply to any member of the

Armed Forces or any craft under the control of the Armed Forces during such

time as that person or craft is involved in public emergency described

in subsection (3).

(5) Where a craft under the control of the Armed Forces that is involved in, or is

required to respond to, an emergency departs from or returns to Tuvalu, the

Armed Forces must, within a period of 48 hours or such longer period as the

Director may reasonably determine, notify the Customs that the craft

has departed from or arrived in Tuvalu, as the case may be, and

provide to Customs such details relating to goods and persons on the craft as

the Director specifies.

(6) The power of the Director under subsection (6) to determine a time or specify

details required may be exercised generally or in respect of any particular

case.


(7) Nothing in this Act or in any regulations made under this Act may be

interpreted as limiting the immunities of—

(a) any foreign warship or other foreign governmental ship operated for

non-commercial purposes; or

(b) any foreign military aircraft; or

(c) members of the crew of any ship or aircraft to which paragraph (a) or

paragraph (b) of this subsection applies.

(8) Sections 33 to 43 do not apply to any craft under the direction of the National

Disaster Committee responding to a disaster or state of emergency.

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PART 3 ADMINISTRATIONS

7 Customs Revenue and Border Protection Department

(1) The Department of the Government formerly known as the Customs

Department existing on the commencement of this Act is to be called Tuvalu

Customs Revenue and Border Protection Service under this Act and to

continue in existence on and after the commencement of this Act.

(2) The Tuvalu Customs Revenue and Border Protection Service is responsible

for administering this Act.

8 Director of Customs

(1) Subject to subsection (2), the Public Service Commission is to appoint the

Director of Customs in accordance with section 149 of the Constitution.

(2) The person holding the office of the Director of Customs on the

commencement of this Act continues as the Director, on and after the

commencement of this Act, on the same terms and conditions of service.

(3) The Director is responsible for the administration and efficient working of the

Tuvalu Customs Revenue and Border Protection Service.

(4) The Minister may give general or special directions to the Director in relation

to the administration of this Act that is not inconsistent with the provisions of

this Act.

9 Director’s Powers

Without limiting section 38(2), the Director may, in writing, approve any matter

relating to the administration of this Act including the approval of documents, forms

and fees.

10 Customs Officers and Others

(1) The Public Service Commission is to appoint persons to be Customs officers

in accordance with section 149 of the Constitution.

(2) A Customs officer must act under the direction of the Director.

(3) Where a person holds a position as a Customs officer on the commencement

of this Act, the person is to continue as a Customs Officer, on and after that

commencement, on the same terms and conditions of service.

(4) Any other person who holds a position in the Customs Department on the

commencement of this Act is to continue in that position, on and after that

commencement, on the same terms and conditions of service.





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11 Authorised Persons

(1) The Director may authorize in writing a suitable qualified and trained person

who is not a Customs Officer to perform or exercise any functional power that

may be performed or exercised by a Customs Officer under this Act for

whatever period of time the Director authorizes.

(2) The authorization under subsection (1) must be in writing (including any

writing in electronic form) and must specify—

(a) the function or power that may be performed or exercised by the

authorized person; and

(b) the term of the authorization, which must be such period, not exceeding

3 years, as the Director determines.

(3) The Director may from time to time renew any authorization given under this

section for such further period, not exceeding 3 years, as the Director deems

necessary.

(4) A person who is authorized under this section must for the purposes of this

Act be treated as a Customs officer when performing or exercising a function

or power in accordance with that person‘s authorization.

(5) The Director may revoke an authorization given under this section for

incapacity, neglect of duty, or misconduct, or where the authorized person

gives written notice to the Director that he or she wishes the authorization to

be revoked, or in any other circumstance where, in the opinion of the Director,

the authorization is no longer necessary.

(6) Where a person ceases to be an authorized person under this section, that

person must surrender to the Director all articles and documents received by

him or her in relation to the authorization.

12 Delegation by Director

(1) The Director may, in writing, delegate to a Customs officer or any other

officer any of the Directors powers or functions under the Act, other than this

power of delegation.

(2) A delegation may be in relation to a particular matter or a class of matters.

(3) The Director may at any time revoke or vary a delegation.

(4) A delegation does not prevent the Director from exercising the power or

function that has been delegated.

13 Assistance by the Police

(1) A Customs officer may request a police officer to assist in the performance of

a function or the exercise of a power.



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(2) A police officer must, if requested by a Customs officer, assist the Customs

officer.

14 Disclosure of Protected Information

A Customs officer or an authorised person shall not disclose to any person any

protected information except as authorised by section 15.

15 Authority to Disclose Information

(1) The Director may in writing, authorize disclosure of information or a class of

information for any permissible purpose to:

(a) a Department of the Government of Tuvalu: or

(b) an instrumentality or agency of a foreign country; or

(c) an international Organisation.

(2) Any authorization approved under this section will specify the manner in

which or the conditions under which the disclosure is to be made, and the

Director is satisfied that:

(a) a department of the Government of Tuvalu; or

(b) an instrumentality or agency of a foreign government; or

(c) an international Organisation

will not use or further disclose such information or class of information except

for the purposes for which the disclosure is authorised.

16 Permissible Purpose

For the purposes of subsection 15(1) a permissible purpose includes -

(a) the administration or enforcement of a law of Tuvalu or of another

country that relates to:

(i) criminal law; or

(ii) a law imposing a pecuniary penalty or providing for the forfeiture

of property.

(b) the prevention of crime or the detection or analysis of criminal conduct,

in respect of the law referred to in paragraph (a);

(c) a purpose relating to the protection of public health, or prevention or

elimination of risks to the life or safety of an individual or a group of

individuals;

(d) the protection of the revenue of the government of Tuvalu;

(e) a purpose relating to the law of customs;

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(f) a purpose relating to immigration, quarantine or border control between

Tuvalu and another country;

(g) the administration or enforcement of laws with respect to commerce

between Tuvalu and another country.

17 Identity Cards

(1) The Director must issue an identity card or other means of identification to

each Customs officer and any authorised person.

(2) If a Customs officer or authorised person is performing a function or

exercising a power for the purposes of any of the provisions under this Act,

the officer must on demand by a person produce to the person:


(a) an identity card issued by Customs; or

(b) other means of identification establishing identity as a Customs officer.

18 Customs Flag

The Customs flag is the Tuvalu national flag with the addition of the words – Tuvalu

Customs Revenue and Border Protection Service.

19 Working Days and Hours

(1) The regulations may prescribe the days and hours of working of Customs.

(2) A Customs officer must not perform work outside of the prescribed days and

hours, including work in relation to:

(a) embarkation or disembarkation of passengers; or

(b) the discharge, landing, loading or receipt of cargo or other goods;

unless he or she has the permission of the Director to do so.

(3) Where, at the request in writing of a person requiring the service of the

Customs, the Director may permit any work to be performed outside of the

prescribed days or hours, and

(4) The person making the request must pay to Customs the approved charges and

costs of the attendance and services of Customs officers involved in the work.

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PART 4 PORTS, AIRPORTS AND CUSTOMS
CONTROLLED AREAS

20 Appointment of ports and airports

(1) The Minister in consultation with the Director may, by order in writing, for

the purposes of this Act:

(a) appoint ports and specify the limits of those ports; or

(b) appoint airports and specify the limits of those airports.

(2) An appointment is subject to such terms and conditions as are specified in the

order.

(3) The wharf on Funafuti and the warehouse standing adjacent to it situated to

the north of the village of Funafuti in the area known as Tegie is taken to have

been appointed as port under subsection 1:

(4) The airport known as the Funafuti International Airport is deemed to have

been appointed as airport under subsection (1).

(5) Notwithstanding section 21, ports and airports appointed under this Act are

considered Customs Controlled Areas for the purpose of this Act.

21 Customs Controlled Areas

All areas used for;

(a) manufacture of excisable goods; 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

their entry for home use; or

(c) the temporary holding of imported goods for the purposes of the

examination of those goods by Customs; or

(d) the disembarkation, embarkation or processing of persons arriving in or

departing from Tuvalu; or

(e) the processing of craft arriving in or departing from Tuvalu or the

loading or unloading of goods onto or from such craft; or

(f) any other approved purposes;

are to be licensed as Customs Controlled Areas.

22 Application for License

A person may make an application in the approved form to the Director for a license

to declare an area as a Customs Controlled Area if that person is:



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(a) the owner of the area; or

(b) the occupier of the area; or

(c) is operating in the area.

23 Grant or Refusal of License

(1) On receipt of an application for a license the Director may grant a license for

the area subject to such terms and conditions the Director thinks fit and upon

payment of the annual license fee.

(2) The license must:

(a) specify the area in respect of which it is granted; and

(b) specify the applicant as the licensee; and

(c) specify the purpose or purposes described.

(d) Specify the terms and conditions which the Director considers

necessary.

(3) Where, on an application for an area to be licensed as a Customs controlled

area, the Director is of the opinion that—

(a) it is not in the public interest; and

(b) it is impracticable or unnecessary that the area should be licensed as a

Customs controlled area, the Director may, in his or her discretion, and

under such conditions as the Director determines, direct that the area

need not be licensed as a Customs controlled area.

(4) A direction given under subsection (3) may be given in respect of the whole

or any specified part of the business carried on in the area, and must

exempt the area from such provisions of this Act as may be specified in

the direction.

(5) The applicant must be advised by notice in writing of any decision or

direction of the Director under this section.

24 Variation and Revocation of Conditions

The Director may, by notice in writing, vary or revoke the terms, conditions, or

restrictions to which the license is subject or revoke those terms, conditions, or

restrictions and impose new terms, conditions, or restrictions

25 Revocation or Suspension of License

A license issued under section 23 may, at any time, be revoked or suspended in

writing by the Director if:

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(a) a term, condition or restriction specified in the license has been

contravened; or

(b) the area in respect of which the license was granted ceases to be used

for any of the purposes approved. or

(c) the licensee ceases to be the owner or occupier of, or operator in, the

area in respect of which the license was granted; or

(d) the Director considers that the licensee is no longer a fit and proper

person to hold a license; or

(e) the prescribed annual fee (if any) is due has not been paid.

26 Surrender of license

A license for a customs controlled area may be surrendered at any time by the

licensee by the giving of one month’s notice in writing to the Director.

27 Closing of Customs Controlled Area

If any license issued under section 23 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 permits the goods to be removed to another Customs controlled area or to

be exported.

28 Liabilities Not Affected by Ceasing To Act As Licensee

The obligations and liabilities under this Act of a licensee in respect of anything

done or omitted to be done by the licensee while licensed will not be affected by the

fact that the licensee ceases to act as such nor by the fact that the license is

surrendered or suspended or revoked.

29 Customs Facilities in Customs Controlled Areas

(1) The licensee of any Customs controlled area under this Act are to provide and

maintain such operating areas, accommodation, facilities, buildings,

equipment and storage as the Director determines are reasonably

necessary and suitable for the carrying out of the functions and

responsibilities of the Customs.

(2) No charge is to be levied on the Customs in respect of an area operated in a

Customs controlled area where that operating area is used for.

(a) the processing of the persons arriving or departing from Tuvalu;

(b) the processing of craft arriving or departing from Tuvalu;

(c) the processing of postal articles arriving or departing from Tuvalu.

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30 Storage charges

In such circumstances and for such period of time as may be prescribed, no charges

may be made by the licensee of a Customs controlled area for the reception or

storage in that area of any imported goods.

PART 5 ARRIVAL AND DEPARTURE OF GOODS,
PERSONS AND CRAFT

31 Goods Subject to the Control of Customs

(1) All Goods are subject to the control of the Customs in the following

circumstances:

(a) if:

(i) the goods have been imported, from the time of importation until

the goods are lawfully removed from a customs controlled area; and

(ii) the goods are so removed under a conditional permit granted

pursuant to section 59(1)(c),until such time as the Director is satisfied

that the conditions of the permit have been met; or

(b) the goods are to be exported under drawback, from the time of the

lodgment with Customs the claim for drawback until the exportation of

the goods.

(c) the goods are to be exported otherwise than under drawback, from the

time when goods are brought to a Customs controlled area for export;

(d) the goods are on board any craft described in subsection 35(1) and the

craft is within Tuvalu;

(e) the goods are 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 Tuvalu, whichever happens first; or

(f) the goods are owned by or in the possession of an internationally

ticketed passenger, or an international crew member who is using air or

sea travel for a domestic sector or a domestic passenger who is using air

or sea travel for a domestic sector, the goods are brought into a

Customs controlled area licensed for the disembarkation, embarkation

or processing of persons arriving in or departing from Tuvalu.

(2) Customs control extends to postal articles and to goods contained in postal

articles, and including postal articles and the goods contained in postal articles

conveys in diplomatic bags, in the same manner as this provision applies to

other goods.

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32 Advice of Arrival, etc

(1) The Master in charge of a craft that is en route to Tuvalu from a point outside

Tuvalu must, unless otherwise approved by the Director:

(a) give to the Customs, in such form and manner as may be approved by

the Director advance notice of a minimum 3 hours for aircraft and a

minimum 48 hours for vessels of any or all of the following matters:

(i) the impending arrival of the craft;

(ii) its voyage;

(iii) its passenger;

(iv) its cargo for discharge within Tuvalu;

(v) its cargo not intended for discharge within Tuvalu (if any);

(vi) the appointed port or airport at which the craft will arrive and

(b) on arriving within Tuvalu proceed directly to a port or airport, unless

directed elsewhere by a Customs officer, or an authorised person acting

with the authority of the Director

(2) The owner or operator of the craft referred to in subsection (1) or an agent of

the owner or operator, may provide the information referred to in paragraph

(a) of that subsection to the Customs on behalf of the person in charge of the

craft.

33 Requirement to Answer Questions

(1) This section applies to:

(a) a craft that has arrived in Tuvalu from a point outside Tuvalu;

(b) a craft departing from Tuvalu for a point outside Tuvalu;

(c) a craft that is carrying international cargo or international crew or any

international passenger;

(d) any other craft 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 questions asked by a Customs officer or authorised person

under this Act relating to the craft and its voyage and any persons or

goods that are or have been carried by the craft; and

(b) forthwith at the request of any Customs officer or authorised person

produce any documents within that person’s possession or control

relating to any of those matters.

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34 Bringing to board of Ship

(1) The master of a ship arriving in Tuvalu must, on being directed by a Customs

officer or authorised person acting with the authority of the Director:

(a) stop and bring the ship for boarding; and

(b) ensure that the ship remains stopped until a Customs officer or

authorized person or the Director directs that the ship may proceed.

(2) The craft carrying the Customs officer or officers or other authorised persons

is to 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 or authorised persons.

(4) The master of a ship within Tuvalu must, if so directed by any Customs

officer or authorised person acting with the authority of the Director, cause

that ship to leave Tuvalu immediately.

35 Craft to Arrive at Nominated Port or Airport

(1) The Master in charge of a craft that arrives within Tuvalu from a point outside

Tuvalu, that is carrying persons or goods subject to the control of Customs

must ensure that the craft lands, anchors or otherwise arrives at an appointed

port or airport.

(2) On arrival at the appointed port or airport, or Customs controlled area within

that port or airport, and until an inward report in accordance with section 36

has been made, no person is to leave or board the craft unless authorised to do

so by a Customs officer, with the exception of:

(a) port pilot; or

(b) the medical Officer for the port or airport; or

(c) any other person authorised by the Director.

36 Craft Arriving at Place other than Nominated Port or Airport

(1) Section 35 does not apply to a craft that is required or compelled to berth,

land, anchor, or otherwise arrive at a place other than the appointed port or

airport nominated in accordance with section 35(1) if the arrival:

(a) is required by any statutory or other requirement relating to navigation;

or

(b) is compelled by accident, stress of weather, or other necessity; or

(c) is authorised by the Director.

(2) The master of the craft ;

(a) must immediately report to a Customs officer or Police Officer ; and

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(b) must not, without the consent of a Customs officer or Police 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 or Police

Officer in respect of any goods, crew or passengers carried in the craft.

(3) No member of the crew and no passenger on the craft may without the

consent of a Customs officer or Police Officer:

(a) unload goods from the craft; or

(b) depart from the vicinity of the craft,

and all such persons must comply with any directions given by a Customs

officer or Police officer..

(4) If a craft to which this section applies is directed by a Customs officer to

arrive at a place other than the appointed port or airport, no person is to depart

from or board the craft unless authorised to do so by a Customs officer.

37 Inward Report

(1) This section applies to a craft that arrives within Tuvalu on a journey from a

point outside Tuvalu that is carrying persons or goods subject to the control of

Customs;

(2) On the arrival at a port or airport to which this section applies, the master or

the owner of the craft must:

(a) deliver to Customs the certificate of clearance granted to the master at

the port or place outside Tuvalu at the last place of departure,

immediately prior to the craft’s arrival in Tuvalu.

(b) deliver to the Customs within 12 hours an inward report and containing

such particulars verified by declaration as may be approved and

accompanied by such supporting documents as the Director may

require; and

(c) 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.

38 Persons Arriving in Tuvalu to Report to Customs Officer or Police
Station

(1) Unless otherwise required under any provision of this Act, every person

arriving in Tuvalu must, on their arrival, report to a Customs officer or Police

station.

(2) A person who reports to a Customs officer or an authorised person in

accordance with subsection (1) is to remain at the place where the person

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reported for such time as the Customs may require for the purposes of

enabling any Customs officer to exercise, in relation to that person, any power

under this Act.

(3) For the purpose of this section, the Director may appoint the Pule Fenua of

Niulakita to perform the functions of a Customs officer under this section.

39 Disembarkation

(1) A person who is on board a craft that has arrived in Tuvalu must comply with

any Customs direction concerning disembarkation.

(2) Every person who has disembarked from a craft to which this section applies

must, unless otherwise directed by the Customs:

(a) go to a Customs controlled area; and

(b) remain there for the purposes of enabling any Customs officer to

exercise, in relation to that person, any power under this Act.

40 Baggage to be presented

(1) Every person who disembarks from a craft that has arrived in Tuvalu must:

(a) make their 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 port, airport, or Customs controlled area or

from any craft to a Customs controlled area.

(2) Every person who is moving or handling the baggage subject to Customs

control must comply with any Customs direction relating to the movement of

the baggage.

41 Persons Departing from Tuvalu

Unless otherwise authorised by the Customs, a person must not depart from Tuvalu

unless he or she departs from an appointed port or airport

42 Embarkation

Every person preparing to board a craft for departure from Tuvalu must comply with

any Customs direction given to that person concerning embarkation.

43 Outgoing Baggage to be presented

Every person who arrives at a port or airport or a Customs controlled area for

embarkation on to a craft that has, as its destination, a point outside Tuvalu must:

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(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 port, airport or Customs controlled area or

from a Customs controlled area to any craft.

44 Use of Electronic Communication Devices Prohibited in Certain Places

(1) This section applies to any Customs controlled area that is used by persons

arriving in or departing from Tuvalu.

(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) Every person must comply with a requirement by a Customs officer under

subsection

(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 any or all 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).

45 Departure of Craft and Clearance of Craft

(1) No master in charge of a craft that has, as its destination, a point outside

Tuvalu is to cause that craft to depart from any port or airport unless the

master has received a certificate of clearance in the approved form.

(2) No master in charge of a craft that has arrived in Tuvalu is to cause that craft

to depart from the place in Tuvalu that it first arrived at, or from any

subsequent place of call within Tuvalu, without the permission of Customs

and subject to the production to Customs of any documents that the Director

may require and to any conditions imposed by the Director

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46 Certificate of Clearance

Before any certificate of clearance is granted to the master of any departing craft the

master must:

(a) deliver to the Customs an outward report, verified by declaration, as

approved, and accompanied by such supporting documents as the

Director may require; and

(b) answer any questions asked by a Customs officer relating to the craft

and its passengers, crew, cargo, stores and its intended voyage or

journey; and

(c) produce such 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; and

(e) pay or produce evidence of payment of all duties, taxes or other dues

and fees that are payable in respect of the craft.

47 Boarding of Outward craft

The master of a craft departing from a port or airport, whether or not the immediate

destination of the craft is a point outside Tuvalu, is to, if required to do so, facilitate

boarding by Customs Officers.

48 Production of Certificate of Clearance

The master 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 ask concerning the craft and its

passengers, crew, cargo, stores and its intended voyage or journey.

49 Departure to be from Port or Airport only

(1) Except with the prior permission of the Director no master of any craft is to:

(a) cause that craft to depart for a point outside Tuvalu from a place inside

Tuvalu other than an appointed port or airport; or

(b) having obtained a certificate of clearance from a port or airport in

Tuvalu to depart for any point outside Tuvalu, cause that craft:

(i) to not depart immediately within 24 hours from that port or airport ;

(ii) to go to any other place in Tuvalu.

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(2) Subsection (1) does not apply to a craft that is compelled by accident, stress of

weather, or other necessity to return to a place in Tuvalu, and in such case the

provisions of section 36 apply subject to such modification as may be

necessary.

PART 6 ENTRY AND ACCOUNTING FOR GOODS

50 Entry of Imported Goods

(1) Subject to any regulations made under section 51, goods that are imported or

that are to be imported must be entered by the importer—

(a) in such form and manner (including by electronic means into a

computer or other device) as may be prescribed; and

(b) within such time as may be prescribed or such further time as the

Director may allow.


(2) Where any entry required by this section relates to goods that are dutiable in

accordance with the volume of alcohol present in the goods, the person

making the entry must specify the volume of alcohol in the prescribed

manner.

(3) The owner of imported goods or goods that are to be imported must complete

a Customs declaration in the approved form at the first port or airport of

unloading within such time as may be prescribed by regulation of the arrival

of the vessel or aircraft.

(4) A person entering goods under this section must;

(a) respond to questions asked by a Customs officer with respect to the

goods;

(b) present the goods upon request by a Customs officer;

(c) 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.

(5) If a default is made in the entry of goods under this section or the goods not

claim on such period duty becomes due and payable on the goods, and the

goods may be sold or disposed of by the Director.

51 Regulations Relating to Entry of Imported Goods

Without limiting the power to make regulations under section 268, the Minister in

consultation with the Director may from time to time, make regulations—

(a) prescribing when an entry is deemed to have been made for the

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(b) prescribing the conditions under which an entry is deemed 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 50(1), subject to such conditions as may be

prescribed; and

(d) prescribing goods or classes of goods that are deemed to have been

entered under section 50(1) and the circumstances in which and the

conditions subject to which those goods are to be so deemed.

52 Fees and charges relating to importation of goods

(1) Without limiting the power to make regulations under section 268, the

Minister in consultation with the Director may make regulations under

paragraph 268(1)(a) 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) The provisions of Part 9 that relate to the assessment and recovery of duty

apply to fees and charges prescribed by regulations of the kind described in

subsection (1), as if those fees and charges were a duty.

(3) Before making regulations, the Minister must be satisfied that the persons that
the Minister considers are representative of interests likely to be substantially

affected by the proposed regulations have been consulted about the proposed

regulations to the extent that is reasonably practicable having regard to the

circumstances of the case.

(4) For the purpose 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.

53 Imported Goods to be dealt with According to Entry

Goods in respect of which entry has been made and passed must immediately be

dealt with in accordance with the entry and with the provisions of this Act in respect

of the goods so entered.

54 Cancellation and Amendments of Entries

(1) The Director may cancel or amend an entry for the purpose of preventing

duplication of entries or for the purpose of correcting any entry or any part of

an entry already accrued or incurred in respect of that entry by the person

making it.

(2) No cancellation or amendment of an entry by the Director in accordance with

subsection (1) affects any penalty, liability for seizure, or criminal liability

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already accrued or incurred in respect of that entry by the person making

it.

(3) Subject to the provisions of this Act, the Director may make a refund of duty

in accordance with any such cancellation or amendment of an entry.

55 Unloading Goods

A person must not unload goods that are subject to the control of the Customs from

a craft, unless:

(a) under a permission by the Director to do so; or

(b) under an authorization by the Director on conditions as the Director

determines; or

(c) the goods in the craft are threatened by collision, fire, the stress of

weather or similar circumstances; or

(d) any other circumstances as may be approved.

56 Craft Imported Otherwise than as Cargo

(1) Despite anything in this Act, such entries must be made in respect of a craft

imported into Tuvalu otherwise than as cargo as the Director may from time

to time determine in relation to any craft or class of craft by public notice.

(2) For the purpose of making entries in respect of a craft imported into Tuvalu

otherwise than as cargo, the craft is deemed to have been imported as cargo

and unloaded as such on its arrival.

57 Samples or Illustrations

The importer of goods must provide for free of charge, 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.

58 Transportation of Imported Goods

Subject to the Director’s permission, goods that are under the control of the Customs

must not be placed in a craft, vehicle, or any other conveyance for transportation

within Tuvalu unless entry has been made or permission has been granted vide to

paragraph 59(1)(c).

59 Removal of Goods from Customs Controlled Area

(1) Goods that are subject to the control of the Customs must not be delivered or

removed from a Customs controlled area, unless:

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(a) the Act provides for such delivery or removal; or

(b) the Customs officer permits, after entry has been made and passed

(c) the Director permits on conditions as may be determined; or

(d) by the performance of the Customs officer’s duty under this Act.

(2) The Director may, by notice in writing, vary or revoke any conditions to

paragraph (1)(c), or may revoke those conditions and impose new conditions

or may revoke the permit completely.

(3) Despite paragraph (1)(b), while goods remain under the control of the

Customs, the Director may revoke any notice of delivery given in respect of

those goods.

60 Temporary Removal of Goods from Customs Controlled Area.

(1) The Director may permit goods to be temporarily removed from a customs

controlled area without payment of duty.

(2) Goods that are temporarily removed remain under the control of the Customs.

61 Entry of Goods for Export

(1) The owner of exported goods that are exported or that are to be exported must

complete a Customs Export entry in the approved form prescribed by

regulation at least 4 hours prior to the departure of the vessel or aircraft at the

loading port or airport

(2) A person who makes an entry under this section must:

(a) answer any question relevant to matters arising under this Act that is

asked by a Customs officer; and

(b) at the request of a Customs officer, the person making the entry must

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) In the case of goods to be exported under drawback, the making of such entry

is deemed to be the making of claim for drawback

(4) Unless the Director determines, there is no right to drawback exists in goods

placed on a craft before entry has been made and passed.

(5) Subject to the Director’s permission, goods are not to be loaded for export

until entry has been made in the approved form and manner.

(6) Despite an entry being passed in accordance with subsection (5), the Director

may revoke the good’s permission to export if the Director has reasonable

cause to suspect the goods endanger, or threaten to endanger,—

(a) border security; or

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(b) the Tuvalu 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.

62 Regulations relating to entry of goods for export

Without limiting the power to make regulations under section 268, the Minister in

consultation with the Director, may from to time make regulations—

(a) exempting specified goods or goods of a specified class from the

requirements of section 103(1), subject to such conditions as may be

prescribed; and

(b) prescribing goods or classes of goods that are to be deemed to have

been entered under section 103(1) and the circumstances in which and

the conditions subject to which those goods are to be so deemed.

63 Tuvalu Certificate of Origin for Goods for Export to Party to Free Trade
Agreement

(1) A certification body authorized by the Director under section 64 in relation

to a party to a free trade agreement may issue a Tuvalu certificate of origin in

respect of goods for export to that party.

(2) A Tuvalu 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 Tuvalu.

(3) Goods originate in Tuvalu if, for the purposes of the relevant free trade

agreement, the goods satisfy the requirements of the rules of origin prescribed

for that agreement.

(4) For the purposes of this section,—

PICTA means the Agreement establishing the Pacific Island Countries Trade

Agreement done at Nauru on 18 August 2001

free trade agreement means:

(a) the PICTA; or

(b) a Free Trade agreement which Tuvalu is a party to it.

64 Bodies Authorized to Issue the Tuvalu Certificate of Origin

(1) The Director may designate a body as a certification body if the Director is

satisfied that the body meets the prescribed criteria (if any).

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(2) A designation may be subject to any prescribed terms and conditions and any

additional terms and conditions the Director determines.

65 Regulations relating to the Tuvalu certificate of origin and certification
bodies

Without limiting the power to make regulations conferred by section 268,

regulations may be made for any of the following purposes:

(a) prescribing forms for the purposes of sections 63 and 64; and

(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.

66 Goods for Export to be Dealt with According to Entry

(1) Any goods that have been entered for export, the owner must export the goods

immediately to a point outside Tuvalu in accordance with the entry and with

provisions of this Act.

(2) If the goods that are entered for export are not exported according to the entry

requirements, the owner must immediately give notice to the Customs of the

failure to export and the reasons for the failure after which the Director:

(a) may cancel or amend the entry; and

(b) where applicable may allow the goods to be released from the control

of the Customs.

(3) Despite subsection (1) and subject to a Customs controlled area license

conditions, an export entry may be made to goods that are removed from that

area for sales made for delivery to persons on their arrival in Tuvalu from a

point outside Tuvalu.

67 Goods for Export not to be Landed

Subject to the Director’s permission, goods that are loaded for export must not be

landed in any points in Tuvalu.

68 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 Tuvalu

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69 Customs Seal may be Applied to Goods for Export

(1) The Director may, by notice in writing specifying the date on and after which

the appointment takes effect, appoint a Customs officer or other person to

apply Customs seals to packages of goods to be exported.

(2) The notice must specify the circumstances in which the officer or other person

may apply a Customs seal to a package of goods, and must prohibit him or her

from applying a Customs seal in all other circumstances.

(3) Without limiting the generality of 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 also specify the circumstances in which the 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 must prohibit him or

her from interfering in any way with a Customs seal of that kind in all other

circumstances.

(5) A notice of appointment under this section may be amended or revoked by the

Director by a further notice in writing given to the Customs officer or other

person concerned and specifying the date on or after which the amendment or

revocation takes effect.

70 Warning Notices for Packages to Which Seal Applied

A notice of appointment under section 69 must also require Customs officer or other

person concerned, on applying a Customs seal to a 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 Director—

(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 the Tuvalu, goods subject to the control of Customs:

(b) that the powers of detention and search under section 138 are available

in respect of a vehicle in Tuvalu if there are 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:

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(c) that a Customs officer may, under section 140, question 1 or more of

the following persons about any cargo destined to be exported from the

Tuvalu —

(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 it or on it, goods subject to the control of

Customs and in a package to which a Customs seal has been applied:

(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 on them, goods subject to the

control of Customs and in a package to which a Customs seal has been

applied:

(iii) a person employed by a person described in subparagraph (i) or

(ii):

(d) that the powers in section 153 (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

(ii) in a package to which a Customs seal has been applied.

71 The Director May Approve Secure Export Scheme

(1) On an application in writing by a person for the purpose involved in the

carriage, handling, transportation, or exportation of goods for export (in this

section and sections 74 and 77 called an exporter), the Director may approve a

secure exports scheme, and so make it a Customs approved secure exports

scheme.

(2) The Director 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 must be in writing, may be given subject to

any conditions the Director specifies in the approval, and takes effect either

on the day after the date on which it is given or on any later date specified in

the approval.

(4) An approval under this section may be revoked by the Director by notice in

writing given to the exporter concerned and specifying both any conditions to

which the revocation is subject and the date on or after which the revocation

takes effect.

(5) Subsections (1) to (4) apply (with all necessary modifications) to any

amendment to a secure exports scheme.

(6) On an application for the purpose by the exporter concerned, the Director

must revoke an approval under this section of all of a secure exports scheme.

However, the revocation must be subject to the condition that goods remain

subject to the scheme until exported if, at the time the revocation takes effect

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the goods have been secured in a Customs-approved secure package under the

scheme but not yet exported.

72 Purpose of Secure Export 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.

73 Matters to be Specified in Secure Export 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

Director 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 Director 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:

(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.

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74 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 Tuvalu, goods subject to the

control of Customs:

(b) that the powers of detention and search in section 138 are available in

respect of a vehicle in Tuvalu 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 143 question 1 or more of the

following persons about any cargo destined to be exported from Tuvalu



(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):


(c) that the powers in 153 (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

(ii) in a Customs-approved secure package.

75 Goods 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 all conditions (if any) as may be prescribed for

allowing drawback of duty must be satisfied, even though satisfying those

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conditions may involve conveying or handling or storing the goods in a way

not specified in the scheme.

76 Use of Customs Seals in relation to Goods to be exported under
Customs Approved Secure Schemes

(1) Nothing in this Act prevents a Customs seal from being used in relation to a

Customs-approved secure package after an approved seal or markings of the

kind referred to in section 73(1)(b) have been applied to the package in

accordance with the relevant Customs-approved secure exports scheme.

(2) If Goods to be exported under a Customs-approved secure exports scheme

must not be regarded as no longer to be exported under the scheme just

because 1 or more Customs seals have been applied by Customs to the

approved secure package concerned

77 Exporter 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) Nothing in this Act prevents the exporter from being involved in the carrying,

handling, transportation or exportation of goods for export otherwise than

under that scheme or those schemes.

PART 7 PROHIBITED IMPORTS AND PROHIBITED
EXPORTS

78 Prohibited imports

(1) It is unlawful to import into Tuvalu —

(a) any of the goods specified in Schedule 2; 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 regulation made under subsection (3) or any other written law of

Tuvalu 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.

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(3) The Minister may from time to time make regulations to prohibit the

importation into Tuvalu of—

(a) any specified goods or electronic publications; or

(b) goods or electronic publications of a specified class or classes,—

if in the opinion of the Minister after consulting the Director, the prohibition

is necessary in the public interest.

(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 license or a permit (whether granted before or

after the importation of the goods), or a consent, to be granted by the

Director or by any other person named in the regulations, on or subject

to such terms or conditions (if any) not inconsistent with the provisions

of the prohibition, as may be imposed by the Director or other person

granting the license, 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.

79 Prohibited Exports

(1) It is unlawful to export from Tuvalu —

(a) all publications that are objectionable within the meaning of this Act in

the hands of all persons and for all purposes; and

(b) goods or electronic publications the exportation of which is prohibited

by a regulation made under subsection (2) or any other written law of

the Tuvalu where the exportation of such 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) The Minister may from time to time, make regulations to prohibit the

exportation from Tuvalu of—

(a) any specified goods or electronic publications; or

(b) goods or electronic publications of a specified class or classes,—

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if in the opinion of the Minister after consulting the Director, the prohibition

is necessary in the public interest.

(4) A prohibition imposed 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 license, permit or consent, to be granted by the

Director or by any other person named in the regulations, on or subject

to such terms or conditions (if any) not inconsistent with the provisions

of the prohibition, as may be imposed by the Director or other person

granting the license, permit or consent; or

(b) on or subject to any other prescribed conditions.

(6) No prohibition under this section applies to goods that are already loaded into

the exporting craft at the time when the prohibition comes into force.

(7) Unless otherwise specified in the regulations, a regulation 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.

80 Production of license or permit for goods

Subject to the provisions of this Act or Regulations made under this Act or any other

Acts of Parliament, the importation or exportation of goods is prohibited unless

made under the authority of a license or a permit, the Director may refuse to pass an

entry for those goods, or for goods of that class or kind until the Director is satisfied

that a license has been issued.

PART 8 DUTIES

81 Customs and Excise Duties

(1) The Minister may by Order —

(a) impose import or export customs duties and excise duties upon any

goods whatsoever which may be imported into or exported from Tuvalu

and revoke, suspend, reduce, increase or alter any such duties;

(b) impose excise duties upon any goods manufactured or made in Tuvalu

and revoke, suspend, reduce, increase or alter such duties.

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provided as such duties and exemptions contain in Schedule 1 shall continue

in forced until revoked, suspended, reduced, increased or alter in a manner

provided in this Act.

82 Importer to Specify Customs Value on Entry

(1) A person who makes an entry of goods imported or to be imported must, on

making entry, specify the Customs value of the goods, determined in

accordance with Schedule 1

(2) Every 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

such manner and for such period as is required by section 97 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.

83 Amendment of Valuation Assessment

(1) If the Director is satisfied that a determination made under subsection (1) in

respect of goods is:

(a) inconsistent with Schedule 1 – Tuvalu Customs Tariff Imported Goods;

or

(b) for any other reason, incorrect, the Director may amend that

assessment, and that amended assessment is the Customs value.

(2) Notice in writing must be given to the importer of an amended assessment

made pursuant to paragraph (1)(b). Subsection (1) applies whether or not

the goods have been released from the control of the Customs or whether or

not duty has been paid.

84 Currency and Exchange Rate

(1) The customs value is determined or declared in the currency used by Tuvalu

being the Australian currency and the Tuvaluan currency.

(2) Where the conversion of the currency is necessary for the determination of

customs value, the rate of exchange is to be determined by the National Bank

of Tuvalu.

(3) The conversion rate to be used is to have effect at the time of lodgment of the

Customs entry.

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85 Customs Right of Acquisition

(1) For the protection of the revenue against the undervaluation of goods subject

to ad valorem duty, goods in respect of which entry is made may, at any time

while they remain subject to the control of Customs, be acquired by Customs.

(2) The right of taking goods under subsection (1) may be exercised by the

Director, and the acquisition of the goods is effected as soon as a warrant in

the prescribed form for their acquisition is signed by the Director.

(3) Goods become the property of Customs under this section on the signing of

the warrant.

(4) Notice in writing that the Director has signed a warrant under this section

must be given to the importer immediately after the signing of the warrant.

(5) Goods acquired by Customs under this section must, where no appeal is made

under section 250, be sold by the Director or by his or her agent and the

proceeds of sale must be accounted for as Customs revenue.

(6) The price payable by Customs for the goods acquired under this section must

be—

(a) equal to their declared Customs value with the addition of—

(i) such charges for freight, insurance and other matters incidental to

their importation as the Director thinks reasonable; and

(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) Nothing in this section limits or affects any other powers of Customs in

respect of the goods or any liability of the importer or any other person in

respect of any offense committed in respect of the goods.

86 Origin of Fish or Other Produce of the Sea

(1) In the case of fish or other produce of the sea, or goods produced or

manufactured wholly or partly from such fish or produce at sea, anything

done by or on board a ship belonging to a country other than Tuvalu is

deemed, for the purposes of this Act and any other written law to have

been done in that country, and any such produce of the sea or goods so

produced or manufactured at sea, if brought direct to Tuvalu, are deemed to

be imported into Tuvalu from that country.

(2) If any question arises as to the country to which any ship belongs for the

purposes of subsection (1), the question must be determined by the Director,

whose decision is final.

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87 Regulations for Determining Country of Produce or Manufacture

Without limiting the power to make regulations conferred by section 268, the

Minister may from time to time make regulations for all of the following purposes:

(a) prescribing the goods or any type or class of goods that are deemed to

be the produce or manufacture of any company or any group of

countries for the purposes of this Act; and

(b) prescribing the conditions to be fulfilled before goods are deemed to be

the produce or manufacture of any country or any group of countries;

and

(c) authorizing the Director 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, labor, 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.

88 Conditions Precedent to Entry of Goods at Preferred Rates of Duty

(1) Where it is claimed in respect of any goods that they are entitled under this

Act or any other Act or authority to be entered free of duty or at any rate of

duty lower than as set forth in the normal tariff in respect of such goods, the

Director may require the claim to be verified at any time of entry or any

subsequent time including any time after the goods have ceased to be subject

to the control of Customs).

(2) Where the Director requires such a claim to be verified at the time of entry of

the goods and the claim is not verified to the satisfaction of the Director at

that time, the goods in respect of which the claim has been made must not

be so entered.

89 Unsubstantiated Preference Claim

(1) If the Director is satisfied, whether as the result of an investigation carried out

under section 153 or as the result of an audit, or examination carried out under

section 160, or 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 deemed, for the purposes of this Act or any other Act or

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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 Director

under this section.

(3) This section applies whether or not the goods have been released from the

control of Customs.

PART 9 ASSESSMENTS AND RECOVERY OF DUTY

90 Duty on Imported Goods a Debt to the State

(1) The duty on all goods constitutes, immediately on importation of the goods, a

debt due to the State.

(2) Such duty is owed by the importer of the goods, and if more than one, then

jointly and severally by all of them.

(3) Subject to this Act, such debt becomes due and payable when:

(a) goods have been entered in accordance with section 50; or

(b) the goods have been entered in accordance with section 50 for removal

from a manufacturing area; or

(c) the goods have been wrongly landed or otherwise wrongfully dealt with

without having been entered in accordance with section 50; or

(d) an offence has been committed against this Act in respect of the goods.

(4) Any duty payable on importation of goods becomes a debt due to the state.

(5) If an entry has been made in accordance with section 50 but duty remains

unpaid within 21 days of the issue of an assessment notice for that entry, the

goods may be seized as forfeited to the state.

(6) If an importer is in debt to Customs in respect to any duty, tax or penalty

levied under Part 11, Customs may detain any goods imported by the importer

that are held or stored in a customs controlled area until the debt is paid.

Customs has a lien on any such goods.

(7) Any duty, tax, or penalty that is payable is a debt due to the state by the

importer and is recoverable in a court in Tuvalu by action in a suit by the

Director on behalf of the state.

(8) The right to recover duty as a debt 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 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;

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(9) The Director may, subject to such terms and conditions may impose, approve

any person or class of person as persons who may defer the payment of duty

due under this section, and, for that purpose may determine a duty accounting

period; and may suspend or withdraw that approval and vary any term and

condition under which the approval has been given or vary the duty

accounting period.

(10) If the Director makes any decision under subsection 9, the person or class of

person affected are to be advised by a notice in writing.

(11) All goods included in the inwards report of any craft are presumed to be

actually imported unless the contrary is proved.

91 Additional Duty Imposed

(1) If the payment of any duty has been deferred and remains unpaid after 5 days

of the due date for payment, there will be imposed an additional duty of:

(a) 5 percent of the amount of duty unpaid by the due date; and

(b) 2 percent of the amount of duty, including additional duty, unpaid at the

end of the period of one month after the due date; and

(c) 2 percent of the amount of duty, including additional duty, unpaid at the

end of each succeeding period of one month.

(2) Any person who fails to pay duty or additional duty under subsection (1) on

the due date may:

(a) be suspended from a deferred duty payment scheme by the Director;

(b) have prosecution proceedings instituted against that person for recovery

of debt; and

(c) have the goods and the proceeds of the sale of the goods be forfeited to

the State.

92 Assessment of Duty

(1) An entry for goods made under this Act is deemed 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 Director has reasonable cause to suspect that duty is payable on goods

by a person who has not made an entry in respect of the goods, the Director

may assess the duty in accordance with Part 9 of this Act.

93 Amendment of Assessment

(1) The Director may from time to time make such amendments to an assessment

of duty as necessary in order to ensure the correctness of the assessment even

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though the goods to which the duty relates are no longer subject to the control

of the Customs or that the duty originally assessed has been paid.

(2) If the amendment has the effect of imposing a fresh liability or altering an

existing liability, a notice in writing must be given by the Director to the

person liable for the duty.

94 Due Date for Payment of Assessment

(1) The due date for the payment of duty assessed under subsection (2) or

reassessed under section 93 or demanded under sections 100 and 101, is the

date that is 10 working days after the date on which notice of the amended

assessment or demand is given by the Director.

(2) If all or part of any duty remains unpaid by the due date, the amount

outstanding is deemed to have been increased by an amount calculated in

accordance with section 83

95 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.

(2) Subject to subsection (3), if the appellant is successful in the appeal or the

proceedings, the amount (if any) of the duty or any security received by the

Director in excess of the amount that, in accordance with the decision on the

appeal or the proceedings, was properly payable is to be immediately

refunded to the appellant by the Director or as the case may be, the appellant

is to be released from the conditions of the security imposed under section

157.

(3) Any obligation on the Director under subsection (2) is to be suspended

pending the outcome of any appeal filed by the Director under this Act or any

other Act against the decision requiring the duty to be refunded.

96 Limitation of Time for Amendment of Assessments

(1) Where an assessment of duty has been made under this Act, the Director is

not entitled to alter that assessment so as to increase the amount of the

assessment after the expiration of 5 years from the date on which the

original assessment was made.

(2) Despite subsection (1), in any case where, in the opinion of the Director, the

entry or any declaration made in relation to the goods was fraudulent or

willfully misleading, the Director may amend the assessment at any time so as

to increase the amount of the assessment.

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97 Keeping of Business Records

(1) A licensee, importer and exporter must keep or cause to be kept in Tuvalu

such records, for a period not exceeding 5 years.

(2) Every such person must, as and when required by a Customs officer:

(a) make the records available to the 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.

(3) Where, for the purposes of complying with subsection (2), information is

recorded or stored by means of an electronic or other device, the licensee,

importer, exporter, or agent thereof 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.

98 Giving Customs Access to Business Records

(1) This section applies to a person only if the person:

(a) is a person to whom subsection 97(1) applies or a person otherwise

involved in the carriage, handling, or transportation of goods that are

being imported to, or exported from, Tuvalu and

(b) has been required by the Director by notice to comply with this section

on and after a date specified in the notice.

(2) On and after the date specified in the notice a person to whom this section

applies must provide any document prepared in the ordinary course of

business for the purposes of a commercial transaction regarding the purchase

and carriage of goods whether in hard copy of electronic format.

(3) A person to whom this section applies must give the Customs that access in

the approved form and manner and must ensure that the Customs has that

access at all reasonable times.

(4) The Director 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.

(5) To avoid doubt, nothing in this section affects any obligation under section 97

to keep or cause to be kept, make available, provide copies of, or answer

questions in respect of, records.

99 Release of Goods Subject to Duty

(1) No person is entitled to obtain release of goods from the control of the

Customs until the sum payable by way of duty on the goods is paid in full.



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(2) No action or other proceeding is to be instituted against the State or the

Director or any Customs Officer in respect of the detention of any such goods

during any period before the payment of the full sum.

100 Liability for Duty on Goods Wrongfully Removed or Missing

(1) The licensee of a Customs controlled area is liable for duty payable on goods

that the Director is satisfied have been wrongfully removed from or are

missing from that Customs controlled area or cannot be accounted for to the

satisfaction of the Director.

(2) The licensee is not to be released from liability under this section by virtue of

any other provisions of this Act or any other written law.

(3) If:

(a) dutiable goods are removed from a Customs controlled area without the

authority of the Customs; or

(b) dutiable goods are not produced by the licensee to the Customs and are

not accounted for as having been lawfully delivered from the 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 Director 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 Director has reasonable cause to suspect owes under this section.

(5) Duty payable under this section constitutes a debt due to the state by the

licensee and the importer of the goods and the owner of the goods whose

liability is joint and several.

101 Liability of Owners of Craft for Duty on Goods Unlawfully Landed

( 1) If cargo stores or other goods are unlawfully landed in Tuvalu in or from a

craft that is within Tuvalu, the owner or the master of the craft are jointly and

severally liable for the payment of the duty on the cargo stores or other goods.

(2) The Director may demand from the owner or the master in charge of any craft

payment of any sum that the Director has reasonable cause to suspect owes

under this section.

(3) In any proceedings for the recovery of duty under this section, or for a refund

of duty paid under this section, the sum so demanded by the Director is

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102 Effect of Payment of Duty by One Person on Liability of Other Persons.

The liability of a person under 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 this Act unless that duty is subsequently refunded or remitted.

103 Incidence of Altered Duties

(1) In the case of an alteration in the law relating to the liability of goods to duty

or the rate of duty to which goods are liable, such liability or rate is to, except

where otherwise expressly provided, be determined:

(a) in the case of goods held in a export warehouse, or produced in a

manufacturing area , by the law in force at the time the goods are

removed from the export warehouse or manufacturing area;

(b) in the case of other goods, by the law in force at the time an entry is

lodged for the goods.

(2) In this section, the term ‘alteration in the law’ includes variation 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.

104 Director may Refund Duty Paid in Error

(1) If the Director is satisfied that duty has been paid in error either of law or of

fact, unless there is good reason not to, the Director is to refund the duty:

(a) at any time within 5 years after it has been paid; or

(b) at any time on an application made within 5 years after it has been paid.

(2) This section extends and applies to duties paid in error before the

commencement of this Act.

105 Other Refunds and Remissions of Duty

The Director may refund or remit any duty where the Director is satisfied that

imported goods, or excisable goods:

(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 the 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 the Customs.

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106 Recovery of Duty Refunded in Error

Money refunded by the Customs in error of fact or law is recoverable by action at

the suit of the Director on behalf of the state at any time within 5 years after the date

of its payment or any time if the refund has been obtained by fraud.

107 Goods Temporarily Imported

(1) Where the Director is satisfied that goods have been temporarily imported, a

sum equal to the amount of the duty payable on the goods is to be secured, in

such cases as may be approved by the Director and on receipt of such security

the Director may release the goods from the control of the Customs without

payment of duty.

(2) Subject to such conditions as may be prescribed, the person giving the

security must be released from the conditions of the security, and 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 Director is satisfied that the

goods have been exported.

(3) If, at the expiry of the period prescribed by subsection (2), the goods have not

been dealt with in accordance with that subsection:

(a) any sum secured by way of deposit of money must be retained by the

state; or

(b) any sum otherwise so secured must be paid to the state by the importer

within 10 working day after the expiry of that period, and on such

payment the security is to be released.

108 Drawbacks of Duty on Certain Goods

(1) Subject to this section, drawbacks of duty may be allowed, at such amounts

and subject to such conditions as may be prescribed, on:

(a) goods imported into Tuvalu that are later exported from Tuvalu

(b) imported parts, and materials used in, worked into, or attached to,

goods manufactured or produced in Tuvalu and exported from Tuvalu;

(c) imported materials, except fuel or plant equipment consumed in the

manufacture or production of goods produced in Tuvalu and exported

from Tuvalu.

(2) Where the Director is satisfied that goods have been entered and shipped for

export, the Director may, for the purposes, pay drawback of duty.

(3) If drawback has been allowed on any goods consumed in the manufacture of

those goods Drawback is not paid until exportation of the goods is verified.

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109 Payment of Duty by Importer, Exporter or Licensee leaving Tuvalu

(1) If the Director has reasonable cause to believe that an importer, exporter, or

licensee is about to leave Tuvalu, 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—

the Director 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

Tuvalu.

(2) The Director may serve a certificate issued under subsection (1) to the

Immigration Department and the Immigration Officer must not allow the

person named in the certificate to leave Tuvalu until a certificate is issued by

the Director under subsection (4).

(3) The Director must serve a copy of a certificate issued under subsection (1) on

the person named in the certificate and such person must take no further steps

to leave Tuvalu by any means whatsoever until the Director has issued a

certificate under subsection (4).

(4) If the Director is satisfied that a person named in a certificate issued in

subsection (1) —

(a) is not liable to pay any duty; or

(c) has paid any duty payable by him or her; or

(d) satisfactory arrangements have been or will be made for the payment of

all duty that is or may be payable by the person—

the Director 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

Tuvalu or has made satisfactory arrangements for payment of all duty that is

or may be payable to the State, and therefore revoking a certificate issued

under subsection (1).

(5) The immigration officer upon receipt of a certificate issued under subsection

(4) may allow a person named on the certificate to leave Tuvalu.

110 Power to Apply Refund towards Payment of other Duty

Where under any provision of this Act duty is or becomes refundable to any person,

the Director may, 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 may refund the whole

sum to that person

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111 Regulations may Prescribe Minimum Duty Collectable or Refundable
and Minimum Drawback Allowable

Regulations may prescribe:

(a) an amount of duty below which that duty need not be collected, and the

circumstances in which that duty need not be collected; and

(b) the minimum amount of duty refundable on goods, and the

circumstances in which duty below the prescribed amount is not to be

refunded; and

(c) the minimum amount of drawback of duty allowable on goods, and the

circumstances in which drawback below the prescribed amount will not

be allowed.

PART 10 CUSTOMS RULINGS

112 Application for customs ruling

(1) A person may apply to the Director in respect of particular goods specified in

the application, for a Customs ruling regarding any one or more of the

following matters:

(a) the Tuvalu Customs Tariff Classification of those goods under

Schedule 1

(b) whether or not those goods are for the purpose of the Tariff, the

produce or manufacture of a particular country or group of countries.

(c) whether or not those goods are subject to a specified duty concession

under Schedule 1 of this Act.

(2) An application made under subsection (1) may be made with regards for the

following goods:

(a) imported goods:

(i) at any time before the date of importation into Tuvalu of the goods

that are subject of the application; or

(ii) at any later time, if the Director permits; or

(b) excisable goods

(i) at any time before the date of manufacture of the goods; or

(ii) at any later time, if the Director permits.

(3) A person may apply to the Director in relation to a particular matter specified

in the application, for a Customs ruling as to the correct application of any

provision contained in Schedule 1

(4) An application made under subsection (1) or (3) must be in the approved form

accompanied by the approved fee.

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113 Making of Customs Ruling

(1) Subject to subsection (4), the Director must:

(a) in the case of an application made under subsection 112(1) make a

Customs ruling in respect of any particular goods specified in the

application and in respect of the matter or matters on which the ruling is

sought; or

(b) in the case of an application made under subsection 112(3) of this Act,

make a Customs ruling in respect of the particular matter specified in

the application.

(2) The Director must make a Customs ruling under subsection (1) within such

time or times as may be prescribed after receiving:

(a) in the case of an application under subsection 112(1):

(i) a properly completed application in respect of particular goods;

and

(ii) the goods or a sample of the goods unless the Director has agreed

not to require receipt of the goods; and

(b) all information that the Director considers relevant to a proper

consideration of the application; and

(c) payment of the approved fee.

(3) A Customs ruling may be made subject to such conditions as the Director

thinks fit.

(4) The Director may decline to make a Customs ruling if, in the Director

opinion, he or she has insufficient information to do so.

114 Notice of Customs ruling

Upon making a decision on an application under this Part, the Director must

immediately notify the applicant in writing:

(a) that a Customs ruling has been made on his or her application, and state

the reasons for the ruling, and the conditions of the ruling; or

(b) that his or her application for a Customs ruling has been declined,

together with the reasons for that decision.

115 Effect of Customs Ruling

(1) A Customs ruling in respect of particular goods is conclusive evidence that

the goods:

(a) have a particular tariff classification under Schedule 1; or

(b) is or is not the produce or manufacture of a particular country or a

group of countries, for the purposes of Schedule 1; or

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(c) is or is not subject to a specified duty concession under Schedule 1

(2) A Customs ruling that has been made under section 114 is conclusive

evidence for the purposes of this Act on which the ruling was made in relation

to that matter.

116 Confirmation of Basis of Customs Ruling

At any time after a Customs ruling is made, the Director may by notice in writing,

request the applicant, within 20 days or such longer period as the Director considers

appropriate, to provide information that will convince the Director that:

(a) the facts or information on which the Customs ruling was made remain

correct; and

(b) any conditions on which the Customs ruling was made have been

complied with.

117 Amendment of Customs Ruling

(1) The Director may from time to time amend a Customs ruling to correct any

error contained in the ruling.

(2) The Director must immediately after making the amendment, give notice in

writing to the applicant of the amended Customs ruling and, subject to

subsection (3),

(3) The amended ruling is to be applied to the applicant as from the date on which

notice of the amendment was given to the applicant.

(4) Subsection (2), does not apply if the amendment to the ruling has the effect of

increasing any duty liability in respect of any goods:

(a) if the goods are imported within 3 months of the date notice of the

amendment is given, pursuant to a binding contract entered into before

that date; or

(b) if the goods have left the place of manufacture or warehouse in the

country from which they are being exported for direct shipment to

Tuvalu at the date notice of the amendment of the ruling is given; or

(c) if the goods are imported on or before the date notice of the amendment

is given but have not been entered for home consumption, then the

ruling as given prior to amendment under this section is to be applied to

those goods.

(5) Despite subsection (2), if the amendment to the ruling has the effect of

decreasing any duty liability of any goods, then the provisions of section 105

apply as if the higher duty had been paid in error, not be allowed.

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118 Cessation of Customs Ruling

(1) A Customs ruling ceases to have effect on any the following dates, depending

on whichever date occurs first:

(a) the date on which any information on which the 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 the Customs ruling was made; or

(c) the date on which any of the conditions to which the Customs ruling

was made cease to be met or complied with; or

(d) the date of a failure to convince the Director under section 117; or

(e) the date of expiry of 12 months from the date that notice of the

Customs ruling under section 114 is made.

(2) A Customs ruling will not come into effect if:

(a) information on which it was made is not correct in all material respects;

or

(b) a material change has occurred in any information or facts which it was

made

119 No Liability where Customs Ruling Relied on

If an applicant has relied on a Customs ruling there is no liability for penalties or

seizure under this Act unless the ruling has expired or has amended.

PART 11 ADMINISTRATIVE PENALTIES

120 Interpretation

For the purposes of this Part,

entry, in relation to any goods or class of goods that are deemed to have been

entered under subsection 50(1), include a document that the Director requires

to be lodged with the Customs before the goods or class of goods will be

deemed to be entered.

materially incorrect means that the entry contains an error or an omission in

relation to any of the following matters:

(a) the identity of the overseas supplier;

(b) the identity of the importer;

(c) the identity of the person making the entry;

(d) the identification of the importing craft or its voyage number;

(e) the bill of lading, air waybill or container identification details;

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(f) the supplier’s invoice number and date, and the invoice amount;

(g) any permit number or code;

(h) the tariff item in which the goods are classified under the Schedule 1.

(i) the statistical quantity of the goods;

(j) the country of currency in which the goods are traded;

(k) the rate of exchange used to convert the currency to Australian and

Tuvaluan currency;

(l) the value for duty expressed in the currency in which the goods are

traded;

(m) the value for duty expressed in Tuvalu currency;

(n) the country of origin of the goods;

(o) the country from which the goods have been exported;

(p) the amount paid or payable to transport the goods to Tuvalu from the

country of exportation, including any amount paid or payable for

internal transportation of the goods in that country;

(q) the insurance costs associated with transporting the goods to Tuvalu,

inclusive of any insurance costs in the country of exportation.

(r) the particulars of shipping containers, packages or break bulk including

marks and numbers

(s) the number of any exemption claimed under schedule 1

Administrative offence means a breach of the Act or Regulations in respect

to any obligation for a person to:-

(a) Communicate information to customs; or

(b) Deal with goods in accordance with this Act; or

(c) Deal with a craft in accordance with the Act; or

(d) Keep, retain or produce documents or records; or

(e) Comply with any term or condition of a license or permission issued

under the Act; or

(f) Allow or permit unauthorized entry to a customs controlled area; or

(g) Fail to answer questions or make a statement which is false or

misleading to a customs officer or authorised person; or

(h) to lodge documents required under the Act for the correct dealing with

goods; or

(i) to use the customs computerized entry processing system unique user

identifier only as authorised

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121 Notice of penalty

(1) Where the Director is satisfied that a goods declaration contains an error or

omission and that as a result the amount of duty payable has not been paid or

declared for payment or would not have been paid or declared for payment; or

(2) The goods declaration is otherwise materially incorrect,

the Director may within 5 years after the declaration was made, by notice in writing,

require the owner or agent of the goods to pay a penalty within 10 days of the notice

being issued.

122 Imposition of penalty

(1) If a particular of an entry lodged with the Customs is found to be materially

incorrect, the Director may

(a) impose a penalty of 3 times the duty unpaid, not declared or attempted

to be avoided, or where the goods are exempt, free or zero rated from

duty then a penalty of 5 percent of the value of the goods or, where the

entry is otherwise materially incorrect, a penalty of 5 percent of the

value of the goods; and

(b) may withhold the delivery of the goods until such time as the penalty,

including any additional duty is paid.

(2) If a person is found to have made entries where a particular contained in that

entry is materially incorrect, for more than three consecutive occasions, the

Director may refuse to accept any further entries from that person.

(3) The Director will not impose a penalty on a person, if the person has

voluntarily disclosed to Customs at any time prior to the issue of a notice

under section 121 that a particular contained in any entry is materially

incorrect.

(4) If a penalty imposed under this section is not paid by the date due for

payment, the Director is to impose the following penalties

(a) an additional penalty of 10 percent of the amount of the penalty, unpaid

by the due date; and

(b) an additional penalty of 5 percent of the amount of the penalty,

including any additional penalty unpaid at the end of a the period of 10

days after the due date; and

(c) an additional penalty of 5 percent of the amount of the penalty,

including additional penalty, unpaid at the end of each succeeding

period of 10 days.

(5) The amount of the penalty constitutes a debt due to the state and is

recoverable by action in a court of law.

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(6) The Director will not impose a penalty on a person if the person has

voluntarily disclosed to customs that a particular in an entry is materially

incorrect.

123 Penalty for Administrative Offences

(1) Where a person has committed an administrative offence against this Act, the

Director may, by notice in writing require the person to pay within 10 days

after service of the notice a penalty of $100.

(2) A person on whom a notice has been served under (1) and payment of which

remains outstanding after the completion of the 10 day period, shall pay, in

addition a further $10 for each day in default.

124 Dishonoured Cheques

A person, who presents a cheque to a customs officer in payment of customs duty,

taxes or penalty that is not honored by the bank, unless failure to do so is an error on

behalf of the bank, shall be liable to an administrative penalty of $100.

PART 12 CUSTOMS COMPUTERISED ENTRY
PROCESSING SYSTEMS

125 Access to Customs Computerized Entry Processing Systems

A person must not transmit to, or receive information from a Customs computerized

entry processing system unless that person is an individual who is registered by the

Director as a user of that Customs computerized entry processing system

126 Registered Users

(1) A person who wishes to be registered as a user of a Customs computerised

entry processing system, may apply in writing to the Director in the approved

form and is to provide such information in relation to the application as is

approved

(2) The Director may grant the application to be registered as a user of a Customs

computerised processing system on receipt of an application in the approved

form, subject to any conditions the Director deems fit to impose, and upon

payment of the approved fee; or

(3) The Director may refuse to register the applicant if the Director is satisfied

that the Applicant is not capable of complying with the conditions of

registration.



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(4) The Director must give notice in writing to the applicant of the Director’s

decision and if the application is refused, the reasons for refusal.

127 Registered Users to be Allocated Unique User Identifier

(1) A person who is registered as a user of a Customs computerised entry

processing system is to be allocated a unique user identifier for use in relation

to that Customs computerised entry processing system by the Director in such

form or of such a nature as the Director determines.

(2) The unique user identifier allocated under subsection (1) is to be used by the

registered user only for purposes of transmitting information to or receiving

information from that Customs computerised entry processing system.

(3) The Director may, by written notice, impose conditions, on a particular

registered user, or on registered users generally, regarding the use and security

of unique user identifiers.

128 Use of Unique User Identifier

(1) If information is transmitted to a Customs computerized entry processing

system using a unique user identifier issued to a registered user, the

transmission of that information is, in the absence of proof to the contrary, be

sufficient evidence that the registered user, to whom the unique user

identifier has been issued, has transmitted that information.

(2) If the unique identifier is used by a person who is not entitled to use it,

subsection 1 does not apply if the registered user to whom the unique user

identifier was issued has, prior to the unauthorized use of that unique user

identifier; notify Customs that the unique user identifier is no longer secure.

129 Cancellation of Registered User

(1) If at any time the Director is satisfied that a person who is a registered user of

a Customs computerised entry processing system has:

(a) failed to comply with a condition of registration imposed by the

Director under subsection 126(2),or

(b) failed to comply with or acted in contravention of any conditions

imposed by the Director under subsection 127(3); or

(c) being convicted of an offence under this Act relating to improper access

to or interference with a customs computerised entry processing

system; or

(d) being convicted of any other offence under this Act; or

(e) is considered by the Director not to be a proper person to hold a

registration.



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(f) made entries materially incorrect under section 122(2).

the Director may cancel the registration of that person as a user by giving

notice in writing to that person and sets out the reasons for that cancellation.

130 Customs to Keep Records of Transmission

Customs must keep a record for 5 years of every transmission sent to or received

from a registered user using a Customs computerized entry processing unit.

PART 13 POWERS OF CUSTOMS OFFICERS

131 Patrols and Surveillance

In the course of administering this Act, a Customs officer or any authorised person

may, at any time and in such manner as the officer considers appropriate:

(a) conduct patrols and surveillance on or over any part of the territorial

sea, including the contiguous zone, and any part of the land comprising

the territory of Tuvalu and on or over any part of the foreshore or the

shore of any lagoon and any structure extending from it, or any part of

the adjacent land, or any Customs place or Customs controlled area;

and

(b) enter and inspect any aircraft landing strip and any building on it, and

may remain in any such area for the purposes of carrying out

investigations or surveillance.

132 Landing or Mooring of Customs Craft

A Customs officer or a person in charge of any craft employed in the service of the

Customs may:

(a) anchor, moor, berth, or land the craft; or

(b) haul the craft ashore,

at any place within Tuvalu and, in such case, no charge is to be levied against the

Customs.

133 Boarding Craft

(1) A Customs Officer or an authorised person may at any time board a craft that

is within Tuvalu if:

(a) the craft has arrived in Tuvalu from a point outside Tuvalu; or







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(b) the craft is departing from Tuvalu to a point outside Tuvalu, including

while the craft is travelling within Tuvalu en route to a point outside

Tuvalu;

(c) the craft is carrying international cargo while it remains within Tuvalu.

(d) the Customs Officer has reasonable cause to suspect that the craft;

(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 under this Act.

(2) The Director may station Customs Officers onboard any craft that has arrived

in Tuvalu from a point outside Tuvalu for the purposes of performing any

functions or exercising any power that the Customs Officers may be

required, authorised or empowered to perform under this Act.

(3) Where the Customs Officer is stationed on board a craft, the master or the

operator of the craft must ensure the Officer is provided with

(a) suitable accommodation; and

(b) safe access to any part of the craft: and

(c) safe means of disembarking the craft.

at no cost.

134 Searching of Craft.

(1) A Customs Officer or an authorised person may search;

(a) a craft that has arrived in Tuvalu from a point outside of Tuvalu; or

(b) a craft that is departing from Tuvalu to a point outside of Tuvalu and at

all times while the craft is traveling within Tuvalu en route to a point

outside Tuvalu; or

(c) a craft that is carrying any international cargo while the craft remains

within Tuvalu; or

(d) a craft that a Customs Officer has reasonable cause to suspect:

(i) is carrying any dutiable, uncustomed, prohibited or forfeited

goods;

(ii) has been, is being, or is about to be involved in the commission of

an offence under this Act for the purpose of performing any

function or exercising any power that the officer may be required,

authorised or empowered to perform under this Act.

(2) In exercise of the power conferred by subsection (1) a Customs Officer may

use such force as may be reasonably necessary in order to enter a part of the

craft, open any package, locker or any place, and to examine any other goods

found on the craft.

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135 Securing Goods on Craft

For the purpose of exercising any power that the Customs is required, authorised, or

empowered to perform or exercise under this Act, a Customs officer or an authorised

person may at any time while boarding or searching any craft under section 133 or

section 134:

(a) secure, by appropriate means, goods on board that craft; or

(b) remove goods on board that craft to a secure place.

136 Firing on Ship

The officer commanding or in charge of any craft in the service of the State having

hoisted and carrying or displaying the proper ensign or the Customs flag must, at the

request of the Director, chase any ship if:

(a) the ship does not immediately respond when signaled 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 into the ship to compel

it to bring-to.

137 Detention of Craft

(1) A Customs officer who has reasonable cause to believe that an offence under

this Act has been, is being, or is about to be committed on or in a craft while

that craft was or is within Tuvalu may direct the craft to proceed to the nearest

Customs port or airport or such other place as the officer considers

appropriate and detain the craft for such time and for such purposes as

necessary to carry out an investigation into the commission of the offence.

(2) If a 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 under subsection (1)

without a certificate of clearance, a Customs officer may detain the craft until

a certificate of clearance has been obtained.

138 Searching Vehicles

(1) A Customs officer who has reasonable cause to suspect that:

(a) there is in or on any vehicle that is within a Customs port, airport or

Customs controlled area, any dutiable, uncustomed, prohibited, or

forfeited goods; or

(b) there is evidence relating to any dutiable, uncustomed, prohibited, or

forfeited goods; or

(c) there is evidence relating to any offence under this Act;

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may stop the vehicle and search it and may detain the vehicle for such period

as may be reasonably necessary.

(2) A Customs officer or any authorised person who has reasonable cause to

believe that:

(a) there is 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 relating to the unlawful importation of any goods or

an attempt to unlawfully export any goods; or

(c) there is evidence relating to any offence under this Act;

may stop the vehicle and search it and may detain the vehicle for such period

as may be reasonably necessary.

139 Questioning Persons about Goods

(1) This section applies to:

(a) a person who is within a Customs controlled area:

(b) a person 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 Tuvalu, while the craft is within Tuvalu.

(2) A Customs officer or an authorised person may question a person on any or

all of the following matters:

(a) whether or not that person has or has had in their possession any

dutiable, prohibited, uncustomed, or forfeited goods;

(b) the nature, origin, value or intended destination of any goods described

in paragraph (2) (a).

140 Questioning Persons about Identity, Address, Travel movement and
Entitlement and Other Matters

(1) This section applies to the following persons:

(a) a person who:

(i) has, or is suspected of having disembarked from a craft that has

arrived in Tuvalu; and

(ii) has not, or is suspected of having not, reported to a Customs

officer on his or her arrival, contrary to section 38.

(b) a person who is, or is suspected of, attempting to depart from Tuvalu

from a place other than from a port or airport, contrary to section 41.

(2) A Customs Officer may question a person on the following:

(a) the person’s identity;

(b) the person’s residential address;

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(c) the person’s travel movements;

(d) the craft;

(i) from which the person disembarked or is suspected of

disembarking; or

(ii) on which the person is attempting to depart on, or is suspected of

attempting to depart from Tuvalu; or

(iii) its voyage and any person or goods carried on it.

(3) A Customs Officer may question any other person who is, or was, involved in

the persons arrival, suspected arrival, departure, attempted departure or

suspected departure, whether or not the other person was on the craft;

(a) from which the person disembarked or is suspected of disembarking; or

(b) on which the person attempted to depart or is suspected of attempting to

depart from Tuvalu.

141 Questioning Employees of Airlines, Shipping Companies etc

A Customs officer may question any of the following persons about any

international 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 by that airline or shipping company; or

(b) a person employed by the licensee of a Customs controlled area; or

(c) a person who is in a Customs controlled area.

142 Detention of Persons about Goods

(1) If a Customs Officer or authorised person

(a) is not satisfied that the answer to questions put to the person under

section 139 is correct; or

(b) has not been given an answer to a question put to the person under that

section; or

(c) 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) The purpose of a detention under subsection (1) is to enable the officer to

make such inquiries as are necessary to establish whether the answer to the

question or the reason or explanation is correct.

(3) A person must not be detained under this section for a period exceeding 4

hours.

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143 Detention of Person Questioned Under Section 140

(1) A Customs officer may detain a person in accordance with section 142 for one

or more of the following purposes:

(a) to question the person under section 140;

(b) to enable the officer to make the inquiries that are necessary to establish

whether an answer to a question asked under section 140 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 person under 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 this section must take place as soon as

practicable after the person is detained.

(4) A Customs Officer must release a person detained immediately after the

person answers the questions asked under section 140 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 the

section has committed an offence.

(5) A Customs Officer may continue to detain a person under subsection (1) after

the person is questioned if the Customs Officer:

(a) is not satisfied that the person has correctly answered the question

under section 140 or

(b) is not satisfied that the person has given an answer to question asked

under section 140; or

(c) has reasonable cause to suspect that the person question under that

section has committed an offence by not complying with section 38 or

section 41.

(6) Despite subsection (2), a person may be detained for a further reasonable

period if, accident, stress of weather, or some other difficulty of transport or

special circumstances makes it impossible for Customs officer to detain and

question that person within the 12 hour period.

(7) A Customs officer may use such reasonable force as is necessary to detain a

person for questioning.

(8) For the purpose of this section, unless the context otherwise requires:

Detain in relation to a person, includes moving a person to a Port or Airport

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.















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144 Detention of Persons Committing or about to Commit Certain Offences

(1) A Customs officer or an authorised officer may detain a person who, either

that officer has reasonable cause to suspect is committing, or is about to

commit, an offence under section 195 if that person:

(a) is leaving or boarding a craft, that has arrived at a nominated Customs

place or a Customs controlled area within that place, without the

authority of a Customs officer before an inward report is made as

required by section 37 or

(b) has arrived in Tuvalu and has not reported to a Customs officer or an

authorised person as required by subsection 38(1); or

(c) has arrived in Tuvalu and has reported to a Customs officer or an

authorised person pursuant to subsection 38(1), but has failed to remain

at the place where he or she has reported for a reasonable time as

required in order for the officer to carry out his or her duties under

section 38; or

(d) is on board a craft that has arrived in Tuvalu but has not complied with

any Customs direction concerning disembarkation as required under

subsection 39(1); or

(e) fails to remain in a customs controlled area for such reasonable time as

is required to enable a Customs officer to exercise their powers under

subsection 39(2); or

(f) fails to comply with a direction given under subsection 43(b)

(2) To avoid doubt, a Customs officer or an authorised person may only detain a

person under subsection (1) for the purpose of ensuring the person’s

compliance with one or more of the provisions referred to in subsection (1).

(3) A Customs officer or an authorised person must release a person detained

under subsection (1) immediately after the person has complied with the

requirements under which the person was detained.

(4) Reasonable force may be used, if necessary, to detain a person under

subsection (1).

(5) This section does not prevent a person:

(a) to be detained or further detained under this Act or under any other Act;

or

(b) to be arrested under section 176.

(6) For the purposes of this section, unless the context otherwise requires,

detention includes the delivery of a person to a police station or the custody

of a Police officer.



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145 Detention for Law Enforcement Purposes

(1) A Customs officer may detain a person who is required to comply with a

direction given under section 40(1)(b) and who fails to comply with that

direction.

(2) If a Customs officer has reasonable cause to suspect that a person detained

under sections 142 or 143 or 144 is a person to whom subsection 40(2)

applies, the officer may:

(a) detain the person under this section as well as the other sections; or

(b) if the detention under the other sections 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 officer who is authorised, in respect of a matter specified in section 40

to do one 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:

(a) 4 hours; or

(b) if the person’s detention commenced under section 143 or 144, 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 143 or, as the case requires, section 144.

(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) to be detained or further detained under this Act or under any other Act;

or

(b) being arrested under section 176

(7) For the purposes of this section,

Detention includes the delivery of a person to a police station or into the

custody or a Police officer.

146 Evidence of Answers to Questions Under section 140

(1) A person to whom this section applies must, on the demand of a Customs

officer, produce documents that:

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(a) are in the person’s possession or control; and

(b) relate to the matters the person has been questioned about under section

140.

(2) If a person produces a document in response to a demand under subsection

(1), a Customs officer may carry out any of the following:

(a) inspect the document immediately and return it to that 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 143;

(c) inspect the document and retain it for as long as necessary to ascertain

whether or not the Director wishes to exercise his or her power under

section 166 to retain the document;

(d) inspect the document and remove it for the purpose of making a copy

under section 165

(e) inspect the document and retain it under section 166.

147 Searching of Persons if Reasonable Cause to Suspect hidden Items

(1) Subsection (2) applies to a person who:

(a) is on board a craft that has arrived in or that is departing from Tuvalu;

or

(b) is in the process of disembarking from or embarking onto a craft

described in paragraph (a) of this subsection; or

(c) having entered into Tuvalu at a port or airport remains in that port or

airport .

(2) A Customs officer or authorised person who 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 dutiable, uncustomed, prohibited or forfeited

goods; or

(c) anything that is or might be evidence of the contravention or possible

contravention of this Act,

may require the person to be searched.

(3) Despite subsection (1), if a Customs officer or authorised person has

reasonable grounds to believe that:

(a) a person has within the preceding 24 hours arrived in Tuvalu at any

place other than a port or airport ; or

(b) a person is about to depart from Tuvalu from any place other than a

port or airport and the Customs officer or authorised person has

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reasonable cause to believe that the person has hidden on or about his

or her person anything described in paragraphs (2)(a), (b) or (c),

the Customs officer or authorised person may require that person to be

detained and searched.

(4) Despite subsection (2) or (3), if a Customs officer or authorised person has

reasonable cause to believe that a person who is in a Customs Controlled

Area, other than a person described in subsection (1) or (3), has hidden on or

about their person anything described in paragraph (2)(a), (b) or (c), the

Customs officer or authorised person may require that person to be detained

and searched.

(5) Reasonable force may be used if it is necessary to detain and search the

person.

(6) A person detained pursuant to subsections (2), (3) or (4) must be informed of

their rights, before being searched.

(7) A person detained pursuant to subsection (2), (3) or (4) must only be searched

by an Officer or authorised person of the same sex as the person detained.

(8) A Customs officer or authorised person who searches a person under this

section may request the assistance of any persons the Customs officer or

authorised person thinks necessary to assist him or her with the search.

(9) 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.

(10) A Customs officer or authorised person may seize anything found in carrying

out the search on or about the person that the Customs officer or authorised

person has reasonable cause to suspect is a thing described in paragraph

(2)(a), (b) or (c).

(11) The Customs officer or authorised person may use such reasonable force as is

necessary in the circumstances to seize anything described in paragraphs

(2)(a), (b) or (c).

148 Preliminarily Search of Person by Used of Aids

(1) A Customs 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) 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 an aid or aids such as a dog, or chemical

substance, or x-ray or imaging equipment, or some other mechanical,

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electrical, or electronic device, or other similar aid, but not by any more

invasive means.

(3) If, after a preliminary search under subsection (1), a Customs officer or, an

authorized officer has reasonable cause to suspect that a person has hidden on

or about his or her person anything described in sections 147 and 149 apply.

149 Search of Person for Dangerous Items

(1) A Customs officer or an authorized person may immediately detain and

search a person to whom this section applies if, and only if, the Customs

officer or an authorized person 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; and

(d) a search under section 147 would expose a Customs officer, or an

authorized person, or any other person, to greater risk from the threat,

and where necessary, reasonable force may be used for either or both of

the following purposes:

(i) to detain the person:

(ii) to search the person.

(2) To avoid doubt, a search may be conducted under this section whether or not

the person has earlier been the subject of a search under section 148.

(3) A Customs officer or authorised person 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 the

Director.

150 Seizure of Items Found

(1) A Customs officer or an authorized officer may seize anything found on or

about a person when carrying out a search under sections 147 or 149 that the

Customs officer or authorized person has reasonable cause to suspect is—

(a) a thing described in section 147(1) ; or

(b) a dangerous item.

(2) A Customs officer may seize anything found on or about a person when

carrying out a search under section 149 that the Customs officer has

reasonable cause to suspect is a dangerous item.

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(3) Reasonable force may be used if it is necessary to seize a dangerous item

found during the search under section 149.

151 Access of customs officers to customs controlled area

Customs Officer may, at any time of the day or night, enter any part of a Customs

controlled area and examine goods in that area, and may, for that purpose, enter any

other area that it is necessary to pass through.

152 Examination of Goods Subject to Customs Control.

(1) A Customs officer may:

(a) examine, weigh, analyse or test; or

(b) cause to be examined, weighed, analysed or tested, goods subject to the

control of the Customs.

(2) The owner of the goods must meet all costs involved in any examination by

Customs and must supply the labor or equipment required to enable the

examination to be carried out.

(3) Customs does not incur any liability to any damages caused during

examination, unless the damage was the result of an officer negligence.

(4) The powers conferred on a Customs officer by subsection (1), extend to the

examination, weighting, analyzing or testing of a suitcase, pallet, bulk cargo

container, or other package.

(5) An examination made under this section, may:

(a) 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) be facilitated by any means such as an examination by using a dog, a

chemical substance, x-ray or imaging equipment or some other

mechanical, electrical or electronic device.

(6) Samples of goods subject to the control of the Customs or suspected to be

subject to the control of the Customs, may be taken and used by the Customs

for the purposes of this section and are to be disposed of in the prescribed

manner.

(7) A sample taken under subsection (5) must be sufficient for the purpose for

which it is taken.

(8) A Customs officer must be allowed free access to all lands, buildings, and

places, and to all goods in or on any lands, buildings, or places, for the

purpose of exercising powers under this section in respect of goods that are, or

are suspected to be subject to the control of the Customs;

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(9) A Customs officer must not enter a private dwelling except with the consent

of an occupier or owner of that dwelling or pursuant to a warrant issued under

this Act.

153 Examination of Goods No Longer Subject to the Control of Customs

(1) If the Director has reasonable cause to suspect that any offence has been

committed under this Act in respect of goods that have ceased to be subject to

the control of the Customs, the Director, may require a person who has, or

whom the Director believes has, possession or control of those goods, to

produce them for inspection by a Customs Officer.

(2) A Customs officer may exercise, in respect of the goods, all the powers

conferred by section 146.

(3) A Customs officer may take and retain goods produced under subsection (1),

for the purposes of exercising the powers conferred by subsection (2), and

may retain the goods until investigation into the alleged offence is completed.

154 Accounting for Goods

The Director may from time to time by notice in writing, require the licensee of a

Customs controlled area to:

(a) immediately account for goods that the Director believes have been

entered into that Customs controlled area; and

(b) produce any documents relating to the movement of goods into or out

of or within that Customs controlled area.

155 Production of Goods

A Customs officer may require the licensee of a Customs controlled area to produce

to that officer, goods that are shown in any record as being within that area.

156 Verification of Entries

(1) The Director may require from a person making entry of goods proof by

declaration or the production of documents of the correctness of the entry and

may refuse to deliver the goods or pass the entry before such proof is

provided.

(2) This section extends and applies to entries made for goods subject to excise

tax.

(3) If the Director is not satisfied with the correctness of any entry in relation to

anygoods, or with any other aspect of the importation or exportation of those

goods, the Director may:



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(a) detain the goods for a period that is reasonably necessary to enable the

goods to be examined; and

(b) if necessary, make an investigation, whether in Tuvalu or elsewhere,

into the importation or exportation of those goods.

157 Securities for Payment of Duty

(1) The Director may require and take securities of such kind as may be

prescribed for payment of duty.

(2) The Director may, pending the giving of the security, refuses to pass an entry

or carry out any other act in relation to any matter in respect of which the

security is required.

(3) A security may be required in relation to:

(a) a particular transaction; or

(b) to transactions generally; or

(c) a class of transactions,

and for such period and amount, and on such conditions as to penalty or

otherwise, as the Director may direct.

(4) The security is to be in such form as approved by the Director.

158 New Securities may be required

(1) If at any time the Director is not satisfied with the sufficiency of any security,

the Director may require a new security in place of or in addition to the

existing security.

(2) If the new security is not given, the Director may refuse to pass an entry or

carry out any other act in relation to any matter in which the new security is

required.

159 Written Authority of Agents

(1) A Customs officer may require a person acting or holding themselves out as

the agent of another person in any matter relating to this Act, to produce a

written authority from the principal to whom that person is an agent

(2) If the agent fails to produce a written authority, the Customs officer may

refuse to recognize the agency.

160 Audit or Examination of Records

(1) A Customs officer may at all reasonable times, enter any premises or places

where records are kept pursuant to section 97 for the purposes of auditing or

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examining 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) A Customs officer has full and free access to all lands, buildings and places

and to all books, records and documents, whether in the custody or under the

control of the licensee, importer, or exporter, or any other person, for the

purpose of inspecting any books, records and documents and any

property, process or matter that the officer considers:

(a) necessary or relevant for the purpose of collecting any duty under this

Act or for the purpose of carrying out any other functions lawfully

conferred on the officer; or

(b) likely to provide any information otherwise required for the purposes of

this Act or any of those functions.

(3) A Customs officer may, make extracts from or copies of any such books,

records or documents, at no cost to the Customs.

(4) A Customs officer must not enter any private dwelling except with the

consent of the occupier or owner of that dwelling or pursuant to a warrant

issued under this Act.

161 Requisition to Produce Documents

(1) If a Customs officer has reasonable cause to suspect that:

(a) certain goods have been unlawfully imported, exported, manufactured,

undervalued, entered, removed, or otherwise unlawfully dealt with by

any person contrary to this Act; or

(b) a person intends to import, export, manufacture, undervalue, enter,

remove or otherwise deal with the goods, contrary to this Act;

(2) The Customs officer may, by notice in writing, require that person or any

person whom the officer suspects to be or to have been the owner, importer,

exporter or manufacturer of those goods, or their respective agent, to produce

and deliver to that officer, or any other specified Customs officer, any or all of

the following documents:

(a) any books of account;

(b) invoice-books, or other books;

(c) records or documents of account,

in which any entry or memorandum appears or may be supposed to appear in

respect of the:

(i) purchase; or

(ii) importation; or

(iii) exportation; or

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(iv) manufacture; or

(v) cost; or

(vi) value of; or

(vii) payment for,

the goods and any other goods so imported or exported for, the goods and

otherwise dealt within a period of 5 years preceding the date of the notice.

(3) Subsection (2) also applies to goods that have been seized under this Act.

(4) In addition to the requirements of subsection (2), the Director may require the

owner, importer, exporter or manufacturer of those goods, or their respective

agent, to:

(a) produce any of the documents referred to in subsection (2) for the

inspection by the officer or any specified Customs officer, and to allow

the officer to make copies of or extracts of the documents; and

(b) answer any question concerning those documents.

162 Further Powers in Relation to Documents

(1) The Director may, by notice in writing, require a person to:

(a) produce for inspection by a specified Customs officer any documents or

records that the Director considers necessary or relevant to an

investigation or audit under this Act;

(b) allow a Customs officer to make copies of or extracts from any such

documents or records;

(c) appear before a Customs officer and answer all questions concerning:

(i) any goods or any transactions relating to goods that are the subject

of an investigation; or

(ii) the documents or records that are relevant to an investigation.

(2) For the purposes of this section, a person includes:

(a) an officer employed in or in connection with any State department,

Corporation, or local authority; or

(b) an officer employed in or in connection with any bank or insurance

company.

163 Documents in Foreign Language

(1) If a document presented to a Customs officer is in a foreign language, the

officer may require the person who presented the document to supply to the

officer the English text of the document prepared by such person as the officer

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(2) The translation of a document required under subsection (1) is to be made at

the expense of the person who presented it.

164 Director May Take Possession of and Retain Documents and Records

(1) The Director may take possession of and retain any document or record

presented to him or her in connection with any entry or required to be

produced under this Act.

(2) If the Director takes possession of a document or record under subsection (1),

he or she may, 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 Director under the seal of the Customs as a true copy.

(3) A certified copy is admissible as evidence in any court as if it was the

original.

165 Copying of Documents Obtained During Search

If a Customs officer or an authorized person carries out any lawful search,

inspection, audit, or examination under this Act, and has reasonable cause to believe

that documents coming into his or her possession during such search, inspection,

audit, or examination, are evidence of the commission of an offence against this Act,

the officer may remove the documents for the purpose of making copies.

166 Retention of Documents and Goods

(1) If a Customs officer or an authorised person carries out any lawful search,

inspection, audit, or examination under this Act, and has reasonable cause

to believe that any documents or goods coming into his or her possession

during such search, inspection, audit or examination are:

(a) evidence of the commission of an offence under this Act; or

(b) intended to be used for the purpose of committing an offence under this

Act,

the officer or authorised person may, subject to subsection (4), take

possession of and retain the documents or goods.

(2) If a Customs officer or authorised person takes possession of a document

under subsection (1), he or she may, at the request of the person otherwise

entitled to the document, provide that person with a copy of the document

certified by or on behalf of the Director under the seal of the Customs as a

true copy.

(3) A certified copy is admissible in evidence in any court as if it was the original.

(4) If a Customs officer or authorised person takes possession of and retains

documents or goods under this section, the following provisions are to apply:

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(a) in any proceedings for an offence relating to the documents or goods,

the Court may order, either on the hearing or on a subsequent

application, that:

(i) the documents or goods be delivered to the person appearing to

the Court to be entitled to them; or

(ii) the documents or goods be otherwise disposed of in such manner

and under such conditions as the Court thinks fit;

167 Search Warrants

(1) A Magistrate who, on an application by a Customs Officer in writing made

under oath, is satisfied that;

(a) there are reasonable cause to believe that there may be evidence of the

commission of an offence against this Act or any regulations made

under this Act; or

(b) there is something that provides reasonable cause to believe is

intended to be used for the purpose of committing an offence against

this Act or any regulations made under this Act; or

(c) anything that is liable to seizure under this Act;

may issue a search warrant in a prescribed form.

(2) When applying for a warrant, a Customs officer must, after making the

necessary enquiries, disclose on the application details of any other

applications that the Customs officer knows of the:

(a) place or thing specified; and

(b) offence or offences alleged; and

(c) result of such application or applications.

(3) A search warrant must be:

(a) directed to and executed by a designated Customs officer; or

(b) directed to Customs officers generally and be executed by 1 or more

Customs officers.

(4) A warrant may be issued subject to such reasonable conditions specified in the

warrant.

168 Entry and Search Under Warrant

(1) A search warrant must authorize the Customs officer executing the warrant to:

(a) enter and search the place or thing on one occasion within 10 working

days from the date the warrant is issued, and at any time that is

reasonable in the circumstances, but subject to any conditions imposed

by the issuer under subsection 167(4); and



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(b) use such assistance as is reasonable in the circumstances; and

(c) use such force to prevent the removal of anything from the premises

and using force for making entry including:

(i) using force to break down doors;

(ii) using force to break open anything as is reasonable in the

circumstances.

(2) In addition to searching and seizing anything referred to in subsection 167(1),

a Customs officer may also, whilst on the premises executing the warrant,

seize any other thing that the officer finds and has reasonable cause to suspect

may be evidence of the commission of an offence in respect of which that

officer could have obtained a warrant under subsection 167(4);

(3) A search warrant authorizes; the officer executing it to:

(a) detain a person who:

(i) is at the place referred to in the warrant when the officer arrives at

that place; or

(ii) arrives at that place when the officer is executing the warrant,

until the Officer is satisfied that the person is not connected to with the matter

referred to in the warrant; and

(b) to search a person who:

(i) is at the place referred to in the warrant when the officer arrives at

that place or

(ii) arrives at that place referred to in the warrant 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) Reasonable force may be used, if necessary, when searching a person.

(5) A Customs officer or authorised person may seize anything found when

carrying out the search if the Customs Officer or authorised person has

reasonable cause to believe is a thing referred to in the warrant, and

reasonable force may be used to seize the thing.

(6) A person who is requested to assist the officer executing the warrant has, for

that purpose, the powers referred to in paragraph (1)(c) and subsection (2).

169 Searching of Person for Dangerous Items when Executing Search
Warrant

(1) This section applies to any 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.

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(2) A Customs officer may immediately detain and search a person to whom this

section applies for dangerous items, and may seize such items under section

168(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) If necessary, reasonable force may be used 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) To avoid doubt, a search may be conducted under this section whether or not

the person has earlier been the subject of a search under section 168.

(5) A Customs officer who undertakes a search under this section must, within 3

working days of the search, give the Director 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 (2).

170 Detention of Dangerous Items

(1) A Customs officer may detain goods that he or she seizes in the course of

exercising a power of search under sections 168 or 169(2), if he or she

believes on reasonable grounds that the goods are dangerous as in section 149.

(2) If a Customs officer detains goods under subsection (1), he or she must—

(a) as soon as practicable, deliver those goods into the custody of the

Police; or

(b) comply with section 172 and retain those goods if the goods may be

required for a proceeding under this Act.

(3) Once goods have been delivered into the custody of the Police under

subsection (2)(a) it is their responsibility for the safekeeping of the goods and

where necessary deliver back to Customs upon demand.

(4) Section 104 of the Criminal Procedure Code Cap 10.05 applies where

necessary to goods detained under subsection (1).

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171 Search warrant to be produced

(1) A Customs officer executing a search warrant must produce a copy of the

warrant and explain the purpose of it, to or on behalf of the owner or occupier

of the premises or owner of the thing upon initial entry to the premises or the

thing.

(2) If the owner or occupier of the premises to be searched or the owner of the

thing to be searched, is not present at the time of the search, the Customs

officer executing the warrant must leave the warrant in a prominent

location at the place to be searched or attached to the thing to be searched,

a written notice stating the date and time of the execution of the warrant and

the name of the officer in charge of the search.

(3) If the officer executing the warrant believes that a notice under subsection (3),

would unduly prejudice subsequent investigations, that officer may refrain

from leaving the notice and, in that event, must, within 5 working days apply

to a magistrate for confirmation of his or her decision.

(4) If the Court refuses to confirm the decision, the officer who is to execute the

warrant must immediately notify the owner or occupier of the place searched

or the owner of the thing searched, of the particulars referred to in subsection

(3).

172 Duty to Inform Owner Where Thing Seized

(1) Subject to sections 228 and 230 or unless a magistrate because of exceptional

circumstances, otherwise orders, the person executing the warrant must and

immediately as far as practicable after the seizure, inform the owner or

occupier of the place searched or the owner of the thing searched, that as a

result of the executing the warrant certain documents or goods have been

seized.

(2) The Customs officer executing the warrant must inform the owner or occupier

by:

(a) delivering to them a written notice containing such information; or

(b) leaving such a notice in a prominent location at the place searched or

attached to the thing searched, as the case may be; or

(c) by sending such a notice to the owner or occupier by registered mail; or

(d) in such other manner as the Customs officer thinks appropriate.

173 Emergency Warrants

(1) Upon an application made by a Customs Officer, and if the Court is satisfied

that circumstances exist that would justify granting a search warrant under

section 167, but the urgency of the situation requires that the search should

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begin before a warrant could be obtained, the court may, orally or in writing,

grant an emergency search warrant.

(2) An application for an emergency warrant may be made orally or in writing.

(3) The Customs officer making the application must, when making the

application, make a note in writing of the particulars of the application.

(4) If the court grants an emergency warrant, it must immediately make a note in

writing of the particulars of the application,.

(5) The note made under subsection (4) is to be filed in the court registry, and for

the purpose of subsection (1), is to be deemed to be an application under

that section.

(6) A Customs Officer executing an emergency warrant must produce the note

made in accordance with subsection (3) for inspection upon initial entry and

in response to any subsequent request and, when requested, must provide a

copy of the note to the owner or occupier as soon as practicable after the

request is made.

(7) Sections 171 and 172 apply to emergency warrants in the same manner as

they apply to search warrants.

(8) An emergency warrant is valid for 12 hours from the time when it is issued.

(9) As soon as practicable after the expiration of an emergency warrant, the

Customs Officer who applied for it, must provide a written report, in the

approved form, to the court who granted the emergency warrant setting the

manner in which the emergency warrant has been executed and the

results obtained by the execution of the warrant.

174 Use of Aids by Customs officer

(1) In exercising any power of boarding, entry, or search conferred by this Act, a

Customs officer or any Police officer may have with them, and use for the

purposes of searching, a dog, a chemical substance, or a mechanical, electrical

or electronic device.

(2) This section does not apply to a search warrant carried out on residential

premises except pursuant to a warrant issued under sections 167 to 171.

175 Conditions Applying to Entry of Buildings

Despite anything in this Act, every provision of this Act that confers on a Customs

officer the power to enter any building, whether under the authority of a warrant or

otherwise is subject to the following conditions:

(a) reasonable notice of the intention to enter must be given except where it

would frustrate the entry;

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(b) entry must be made at a time that is reasonable in the particular

circumstances except where it would frustrate the purpose of entry;

(c) identification must be produced on initial entry and if requested at any

subsequent time;

(d) the authority for the entry and the purpose of the entry must be clearly

stated to the owner or occupier of the building, if they are present.

176 Arrest of Offenders

(1) A Customs officer or an authorised person who has reasonable cause to

suspect that a person has committed an offence under section 179, 182, 212 or

215, may at any time within 5 days after the date on which such cause to

suspect arises, arrest that person without warrant.

(2) Despite subsection (1), a Customs Officer may arrest without warrant any

person found on a craft that the Officer believes:

(a) has committed; or

(b) is committing; or

(c) is attempting to commit; or

(d) is otherwise involved in, abetted, or facilitated the commission of,

an offence under this Act being an offence that is punishable by a term of

imprisonment.

(3) If a Customs officer arrests a person under a power conferred under this

section, the Officer must, unless is sooner released, immediately call a Police

Officer to their aid and deliver the arrested person into the custody of that

Police Officer.

177 Protection of Persons Acting under Authority of the Act

(1) There is no liability against the State, a Customs Officer or against any other

authorised person, to recover loss or damages for any act, matter or thing done

or omitted to be done in good faith arising from a breach of the provisions of

this Act.

(2) A person is not exempted from liability under subsection (1) for any act or

omission that constitutes bad faith or gross negligence on the part of that

person.

178 Unlawful Travel Documents

(1) In this section—

false, in relation to a travel document, means that the travel document

contains information purporting to relate to the person to whom it was issued

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(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, in relation to a travel document, means that the travel document—

(a) has not been issued by the state by which it purports to have been

issued; or

(b) has been altered without authority.

misused in relation to 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 in respect of 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; or

(b) a passport within the meaning of the Passport Act that has been

issued by the state of any country; or

(c) a certificate of identity that has been issued by the state of any

country; or

(d) a refugee travel document that has been issued by the state of any

country.

unlawful travel document means—

(a) 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 unauthorized 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 any documents found in the course of a search

or examination under this Act if a Customs officer has reasonable cause to

suspect that the documents are unlawful travel documents.

PART 14 OFFENCES AND PENALTIES

DIVISION 1 - OFFENCES IN RELATION TO CUSTOMS

179 Threatening or resisting a Customs officer

A person who:

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(a) threatens or assaults; or

(b) by force, resists or intentionally obstructs or intimidates any Customs

officer in the execution of his or her duties or a person acting in the

officer’s aid,

commits an offence, and shall be liable on conviction to a fine of $200 or for a term

of imprisonment not exceeding one year, or both.

180 Obstructing Customs officer or interfering with Customs Property

A person who:

(a) intentionally obstructs any Customs officer or authorised person acting

in execution of his or her duties; or

(b) intentionally interferes with any equipment, vehicle, craft, dog,

communications system, or other aid used or intended for use, by the

Customs; or

(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 the Customs.

commits an offence, and shall be liable on conviction to a fine $200, or

imprisonment for a term not exceeding one year, or both.

181 Impersonation of a Customs officer

A person who:

(a) not being a Customs officer or an authorised person for the purposes of

this Act, by words, conduct or demeanor 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 an authorised person;

or

(b) without authority represents any craft, vehicle or other conveyance as

being in the service of the Customs,

commits an offence, and shall be liable on conviction to a fine not exceeding $200

or imprisonment for a term not exceeding one year, or both.

182 Bribery and Collusion

(1) A person who:

(a) offers or gives, whether directly or indirectly, to the Director, a

Customs officer or an authorised person any payment or reward,

whether in money or otherwise; or

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(b) proposes or enters into any agreement with the Director, Customs

officer or an authorised person in order to induce them to do, or abstain

from doing, permit or conceal any act intended to defraud the state, or

is otherwise unlawful under this Act;

commits an offence, and shall be liable on conviction to a term of

imprisonment not exceeding 5 years.

(2) If the Director, or a Customs officer, or an authorised person:

(a) asks for or takes, whether directly or indirectly, any payment or reward,

whether in money or otherwise, that is not a payment or reward he or

she is lawfully entitled to receive; or

(b) proposes or enters into any agreement, to do, or refrain from doing,

permit or conceal any act to defraud or attempt to defraud the state, or

which is otherwise unlawful under this Act or any other law;

commits an offence, and shall be liable on conviction to a term of

imprisonment not exceeding 5 years.

183 Disclosure of Information

A Customs officer or an authorised person who directly or indirectly discloses to

any person any protected information without authority of the Director, commits an

offence, and shall be liable on conviction to a fine not exceeding $200.00.

184 Counterfeit Seals or Marks

Any person who;

(a) without lawful authority or excuse, has in their possession, or makes, or

uses any counterfeit, seal, stamp or mark; or

(b) has in his or her possession, or makes, or uses any seal, stamp or mark,

closely resembling any seal, stamp or mark used by the Customs for the

purposes of this Act.

commits an offence, and shall be liable on conviction to a fine not exceeding

$200.00.

185 Obligations of Persons Arriving in or Departing from Tuvalu

A person who willfully fails to comply with any requirements imposed on that

person by or under any of sections 38 to 43, commits an offence, and shall be liable

on conviction to a fine not exceeding $100.00.



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186 Unauthorised Presence in Customs Controlled Areas

A person who, without permission of a Customs officer, enters into or remains in

when directed by a Customs officer to leave a Customs controlled area, commits an

offence, and shall be liable on conviction to a fine not exceeding $200.00.

187 Unauthorised Access to or Improper Use of Customs Computerised
Entry Processing system

A person 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 computerized entry processing

system, knowingly uses or discloses information obtained from such a

computer system for a purpose that is not authorised; or

(c) knowing that he or she is not authorised to do so, receive information

obtained from any Customs computerised entry processing system and,

uses discloses, publishes or otherwise disseminates such information.

commits an offence, and shall be liable on conviction to a fine of $200.00 or a term

imprisonment not exceeding one year, or both.

188 Interference with Customs Computerized Entry Processing System

(1) A person who:

(a) by any means knowingly falsifies any record or information stored in

any Customs computerised entry processing system; or

(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 otherwise than

with the permission of the Director,

commits an offence, and shall be liable on conviction to a fine of $200.00 or a

term of imprisonment not exceeding one year, or both.

(2) In a case of body corporate shall be liable on conviction to a fine of $500.00.

189 Offences in Relation to Security of, or Unauthorized Use of, Unique
User Identifiers

(1) A registered user of a Customs computerised entry processing system who

fails to comply with or acts in contravention of any conditions imposed by the

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Director relating to the security of that registered user’s user identifier,

commits an offence, and shall be liable on conviction to a fine of

$200.00, or, to a term of imprisonment of 1 year, or, both.

(2) A person 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 the Customs computerised

entry processing system, commits an offence, and shall be liable on

conviction to a fine of $200.00, or to a term of imprisonment of 1 year, or,

both.

DIVISION 2 - OFFENCES IN RELATION TO CUSTOMS OFFICERS’ POWERS

190 Failure to Answer Questions

A person who, when required under this Act to answer any question put to that

person:

(a) without reasonable excuse, fails or refuses to answer it; or

(b) gives an incorrect answer,



commits an offence, and shall be liable on conviction to a fine not exceeding

$100.00.

191 Failure to Produce or Account for Goods

A person who fails or refuses to produce or account for any goods when required to

do so under sections 154 or 155 or section 156, commits an offence, and be liable

on conviction to a fine not exceeding $200.00.

192 Failure to Comply with Requisition

A person, who fails or refuses to comply with the requirement of the Director under

section 161, commits an offence, and shall be liable on conviction, to a fine not

exceeding $100.00.

193 Use of Area without License

A person who contravenes section 21 commits an offence, and shall be liable on

conviction to a fine not exceeding $100.00.

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194 Failure to Comply with Conditions of License

A person who fails to comply with or acts in contravention of, any term, condition,

or restriction subject to which a license has been granted under section 23, commits

an offence, and shall be liable on conviction to a fine not exceeding $100.00.

195 Offences in relation to arrival of craft

(1) A person who:

(a) being the master of any craft, fails to comply with subsection 32 (1) or

any direction given by a Customs officer under paragraph 32 (1)(b); or

(b) being the master , or the owner of, or a member of the crew of, or a

passenger on, any craft:

(i) refuses to answer any question put to that person by a Customs

officer under paragraph 33(2)(a) or knowingly gives a false

answer to the question; or

(ii) fails to comply with any request made under paragraph 33(2)(b);

or

(c) being the master of a ship, fails to comply with any direction of a

Customs officer under subsection 34(1) or 34(4) or fails to comply with

subsection 34(3); or

(d) being the master of any craft, fails to comply with subsection 35(1); or

(e) being a member of the crew of, or a passenger on, any craft, acts in

accordance in contravention of subsection 35(2) of this Act; or

(f) being a Master of any craft, fails to comply with, or acts in

contravention of, subsection 36(2) of this Act; or

(g) being a member of the crew of, or a passenger on, any craft, acts in

contravention of subsection 36(3) or (4); or

(h) being the Master of or the owner of any craft:

(i) fails to comply with 37(2)(a); or

(ii) fails to lodge an inwards report required under 37(2)(b)

(iii) fails to obey a Customs direction given under 37(2)(c),

commits an offence.

(2) A person who commits an offence under paragraph (1)(a), (c) or (d) shall be

liable on conviction to fine of $100.00, or, a term of imprisonment not

exceeding one year, or, both;

(3) A person who commits an offence under paragraph (1)(b) shall be liable on

conviction to a fine not exceeding $200.00

(4) A person who commits an offence under paragraphs (1)(e), (f), (g) or (h) shall

be liable on conviction to a fine not exceeding $200.00.

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196 Offences in Relation to Inward Report

If:

(a) an inward report delivered pursuant to section 37 is incorrect,

misleading or defective in any material particular; or

(b) a document delivered in support of the report is not genuine or is

incorrect or misleading, the Master of the craft and the owner of the

craft each;

commits an offence, and shall be liable on conviction to fine $500.00.

197 Offences in Relation to Departure of Craft

(1) A person commits an offence who:

(a) being the master of any craft, contravenes section 45 ; or

(b) being the master of any craft:

(i) fails to comply with paragraph 46(a); or

(ii) refuses to answer any question put to that person by a Customs

officer under paragraph 46(b) or knowingly gives a false answer to the

question; or

(c) being a master or a member of the crew, of any craft fails to comply

with section 44 of this Act; or

(d) being a Master of any craft, fails to comply with a demand made by a

Customs officer under section 48 or refuses to answer any question put

to that person under that section or knowingly gives a false answer to

the question; or

(e) being a master of any craft, acts in contravention of section 49 .

(2) A person who commits an offence under paragraph (1)(a), (c) or (e) shall be

liable on conviction to a fine of $500.00.

(3) A person who commits an offence against paragraphs (1)(b) or (d), shall be

liable on conviction to a fine not exceeding $200.00.

198 Offences in relation to outward report

If:

(a) an outward report delivered pursuant to section 46 is incorrect,

misleading or defective in any material particular; or

(b) any document delivered in support of the report is not genuine or is

incorrect or misleading,

the master and the owner of the craft each commits an offence, and shall be liable on

conviction to a fine not exceeding $200.00.

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199 Failure to Comply with Requirement to Cease Using Electronic
Communication Device

A person who fails to comply with any requirement imposed on that person by or

under subsection 44(3), commits an offence, and shall be liable on conviction to a

fine not exceeding $200. 00.

DIVISION 3 OTHER OFFENCES

200 Adapting Craft for Smuggling

If any craft comes to or is found within Tuvalu having:

(a) any part or place adapted for the purpose of concealing goods or

persons; or

(b) any hole, pipe or device adapted for the purpose of concealing goods or

persons,

the master and the owner of the craft each commits an offence, and shall be liable on

conviction to a fine not exceeding $500.00.

201 Interference with Seals and Fastenings

Where any 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 any craft is,

without the authority of a Customs officer, opened, altered, broken, or erased by any

person while the craft is within Tuvalu, the person so acting and the person in charge

of the craft each commits an offence, and shall be liable on conviction to a fine of

not exceeding $200.00

202 Interference with Cargo

(1) If at any time after any craft carrying goods from a point outside Tuvalu

arrives within Tuvalu and before a report is made in accordance with section

32;

(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 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 auhorised by the Director or a Customs officer; or

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(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 who commits an offence against this section and shall be liable on

conviction to a fine not exceeding $500.00.

203 Unloading Goods without Authorization

A person who acts in contravention of section 55 commits an offence punishable, on

conviction to a fine not exceeding $500.00.

204 Offences in Relation to Movements and Storage of Goods

A person who:

(a) fails to comply with subsection 31 (1); or

(b) acts in contravention of section 48; or

(c) acts in contravention of section 49; or

(d) takes good out of a Customs controlled area or does an act in relation to

goods taken out of a Customs controlled area that constitutes a

contravention of the permission granted by the Director under section

59;

commits an offence punishable, on conviction to a fine not exceeding $500.00.

205 Interference with Goods

A person who, except with the permission of a Customs officer:

(a) makes any alteration in the condition of goods subject to the control of

Customs; or

(b) interferes with, including by way of addition to or taken away from

such goods; or

(c) unpacks or repacks such goods; or

(d) removes such goods from any place in which a Customs officer has

directed that the goods are to be stored.

commits an offence punishable on conviction to a fine not exceeding $500.00.

206 Offences in Relation to Entries

A person who:

(a) fails to make an entry required under this Act; or

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(b) makes an entry required under this Act that is incorrect or defective in a

material particular;

commits an offence, and shall be liable on conviction to a fine not exceeding

$100.00.

207 Offences in Relation to Declarations and Documents

(1) A person who:

(a) makes a declaration or a written statement under this Act that is

incorrect in a material particular;

(b) produces or delivers to a Customs officer any document that is not

genuine;

(c) produces or delivers to a Customs officer any document that is incorrect

in material particular.

commits an offence, and shall be liable on conviction to a fine not exceeding

$100.00.

(2) A person who:

(a) makes a false declaration under this Act, knowing it to be false;

(b) produces or delivers to a Customs officer any document that is not

genuine, knowing that it is not genuine;

(c) produces or delivers to a Customs officer any document that is incorrect

in any material particular, knowing that it is incorrect.

commits an offence, and shall be liable on conviction to a term of

imprisonment not exceeding 6 months or to a fine not exceeding $200.00, or,

both.

208 Offences in Relation to Records

(1) A person who fails to keep records that are required to be kept by section 97

commits an offence punishable on conviction to a fine not exceeding $500.

(2) Every person who-

(a) fails without reasonable excuse to make available to the Customs, on

the request of a Customs officer, the records that are required to be kept

by section 98 ; or

(b) fails, when requested by a Customs officer, to operate any machine, or

electronic device on which any records are, or information is, stored for

the purpose of enabling the Customs officer to obtain those records or

that information.

commits an offence punishable, on conviction to a fine not exceeding $500.

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(3) A person 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 Tuvalu any such book, document, or record

commits an offence, and shall be liable on conviction to a fine of $500.00, or,

imprisonment for a term not exceeding 2 years, or, both.

209 Possession of Incomplete Documents

A person who without lawful authority or excuse, has in his or her possession or

brings into Tuvalu 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 such mark

or inscription to indicate that it is correct or authentic commits an offence, and shall

be liable on conviction to a fine not exceeding $500.00

210 Offences in Relation to Use of Goods

A person who knowingly;

(a) uses or deals with those goods for a purpose other than that for which

the goods have been so entered; or

(b) fails to comply with a condition imposed by the Director in respect of

the goods so entered;

commits an offence, and shall be liable on conviction to a fine not exceeding an

amount equal to 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 a fine not exceeding $200, whichever sum is the greater.

211 Provisions Relating to Offences against sections 206 to 210

For the purposes of this Act:

(a) a declaration, invoice, certificate, written statement or other document

required or authorized by or under this Act to be made or produced by a

person making an entry is deemed to form part of that entry;

(b) an amendment of an entry is deemed 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 in respect of the entry before its amendment.

212 Offences in Relation to Importation or Exportation of Prohibited Goods

(1) A person who:

(a) imports into Tuvalu or ships or lands in Tuvalu goods the importation

of which is prohibited under section 78; or

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(b) exports, or transports with intent to export, goods from Tuvalu the

exportation of which is prohibited by regulation made under section 79;

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 78; 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 78; or

(f) commits a breach of, or fails to comply with, a term or condition on or

subject to which a license, permit, or consent has been granted, under a

regulation made under subsection 78(3) or subsection 79(3); or

(g) is knowingly concerned in a breach or failure to comply to which

paragraph (f) applies.

commits an offence.

(2) A person who commits an offence against any of paragraphs (c), (e) or (g) of

subsection (1), shall be liable on conviction –

(a) in the case of an individual, to a fine not exceeding $1,000.00, or, to

imprisonment for a term not exceeding 5 years, or, both,

(b) in the case of a body corporate to a fine not exceeding $2,000.00,

(3) A person who commits an offence against paragraph (a), (b), (d) or (f) of

subsection (1) is liable on conviction to a fine not exceeding $2,000.00

213 Offences in Relation to Exportation of Goods

(1) A person who:

(a) acts in contravention of subsection 61(1) or (4) ;

(b) fails to comply with a request made under paragraph 61(2)(b);

(c) fails or is knowingly concerned in any failure, to comply with section

62 ;

(d) acts in contravention of section 63;

(e) is knowingly concerned in a contravention of subsection 108 (3) (which

relates to drawback on duty on certain goods).

commits an offence.

(2) A person who commits an offence against paragraph (1)(a), (b) or (c) or (d)

shall be liable on conviction to a fine not exceeding $500.00.

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(3) A person who commits an offence against paragraph (1)(e) shall be liable on

conviction to a fine of $500.00, or, to a term of imprisonment not exceeding 2

years, or, both.

214 Defrauding the Revenue of Customs

(1) A person who does an act or omits to do an 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 that other person is in

Tuvalu or not) to defrauding in any other manner the revenue of the

Customs in relation to goods.

commits an offence;

(2) A person who commits an offence under this section be liable on conviction-

(a) in the case of an individual, to a fine not exceeding $1,000.00, or, to

imprisonment for a term not exceeding 3 years, or, both.

(b) in the case of body corporate, to a fine not exceeding $5,000.00, or

(c) in either case, shall be liable on conviction to a fine of an amount not

exceeding 3 times the value the goods to which the offence relates.

215 Possession or Custody of Uncustomed Goods or Prohibited imports.

(1) A person commits an offence under this section, 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 who commits an offence against this section shall be liable on

conviction—


(a) in the case of an individual, to a fine not exceeding $1,000.00, or to

imprisonment for a term not exceeding 3 years, or, both; or

(b) in the case of a body corporate, to a fine not exceeding $10,000, or, in

either of the case shall be liable on conviction to a fine of an amount

equal to 3 times the value of the goods to which the offence relates,

whichever is the lesser.

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216 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 who commits an offence against this section be liable on

conviction—

(a) in the case of an individual, to a fine not exceeding of $5,000.00, or,

imprisonment for a term not exceeding 5 years, or, both:

(b) in the case of a body corporate to a fine not exceeding $50,000.00, or,

in either of the case, be liable on conviction to a fine of an amount

equal to 3 times the value of the goods to which the offence relates,

whichever is the lesser.

217 Offences in Relation to Seized Goods

(1) A person, having custody of goods pursuant to section 228, who acts in

breach of any requirements of or imposed pursuant to subsection (8) commits

an offence punishable on conviction to a fine not exceeding $500.00.

(2) A person who, without the permission of the Director, takes or carries away or

otherwise converts to his or her own use goods, including any vehicle or craft,

that have been seized as forfeited, commits an offence, and be liable

on conviction to a fine not exceeding $500.00, or to imprisonment for a term

not exceeding one year, or, in either of the case, shall be liable on conviction

to a fine of an amount equal to 3 times the value of the goods to which the

offence relates, whichever is the lesser.

218 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 who commits an offence against this section shall be liable on

conviction—

(a) in the case of an individual, to a fine not exceeding $1,000.00, or, to

imprisonment for a term not exceeding 2 years, or, both:

(b) in the case of a body corporate, to a fine not exceeding $10,000, or,

in either case, to a fine of an amount not exceeding 3 times the value of the

goods to which the offence relates.

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219 Offences in relation to Customs Appeal Tribunal

A person who, with intent to deceive, makes any false or misleading statement or

any material omission in any information given to the Customs Appeal Tribunal for

the purposes of this Act, commits an offence, and shall be liable on conviction to a

fine not exceeding $100.00.

DIVISION 4 - MISCELLANEOUS PROVISIONS RELATING TO OFFENCES

220 Liability of Officers of Corporations

(1) For the purposes of this section, the term ‘corporation’ includes a company,

trust, partnership or other enterprise.

(2) If a corporation commits an offence against any provision of this Act, every

director, manager, secretary, officer or agent of the corporation and every

person purporting to act in any such capacity who participated in, directed,

authorized acquiesced in, or assented to the act or omission constituting the

offence also commits an offence against that provision.

(3) An individual who commits an offence under this Act as provided in

subsection (2) shall be liable on conviction to the penalty prescribed by

the section.

221 Liability of Principal and Agent

(1) Every declaration made or other act done by an agent 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 deemed 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 any function of or for the agent; or

(c) a person acting under the instruction of the agent;

is deemed also to be the agent of the principal.

(2) Where any 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, that person is liable to the same penalties as if he or she

were the principal for whom he or she so acts or purports to act.

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222 Unlawfully Acting as Customs Broker

(1) A person not licensed as a Customs Broker under this Act 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 such a license commits an

offence.

(2) Any person, who commits an offence against subsection (1), shall be liable on

conviction to a fine not exceeding $100.00.

223 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.

224 Offences Punishable on Summary Conviction

Except where this Act otherwise provides, every offence against this Act, or against

any regulations made under this Act, is punishable on summary conviction.

225 Legal Proceeding

For any criminal proceeding for an offence under this Act, must be instituted with

leave of the Attorney General.

226 Power of the Director to deal with certain offences

(1) This section applies to the following offences:

(a) an offence against this Act that is committed—

(i) in relation to goods; and

(ii) in circumstances that the Director is satisfied would amount to

minor offending:

(b) an offence against this Act that is not punishable by imprisonment.

(2) At any time before an information is laid against a person for an offence to

which this section applies, the Director may accept from the person—

(a) a written admission that he or she committed the offense; and

(b) a request that the offense be dealt with summarily by the Director; and

(c) payment of an amount, not exceeding the limit specified in subsection

(4) that the Director thinks just in the circumstances of the case in full

satisfaction of any fine or other penalty to which the person would

otherwise by liable under this Act.

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(3) For the purposes of subsection (2), the Director may indicate to the person at

the time of the commission of the alleged offence or as soon as practicable

after that whether the Director considers that the offence is an offence to

which this section applies.

(4) The amount referred to in subsection (2)(c) must not exceed one-third of the

maximum total monetary penalty to which the person would be liable if

the person is to be convicted of the offence by a court.

(5) If the Director accepts payment of an amount under subsection (2)(c), the

offender is not liable to be prosecuted for the offence in respect of which the

payment was made.

(6) If the Director declines to exercise his or her 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 - GENERAL

227 Application of this Part

This Part applies to all forfeitures that arise under this Act.

228 Goods forfeited

(1) The following goods are to be forfeited to the State:

(a) goods in respect of which an officer has reasonable cause to suspect an

offence has been committed under:

(i) section 184 (which relates to counterfeit seals or marks);

(ii) section 206 (which relates to offences in relation to entries);

(iii) section 207 (which relates to offences in relation to declarations

and documents);

(iv) section 212 (which relates to offences in relation to importation or

exportation of prohibited goods);

(v) section 213 (which relates to offences in relation to exportation of

goods);

(vi) section 214 (which relates to defrauding the revenue of Customs);

(vii) section 215 (which relates to possession or custody of uncustomed

goods or prohibited imports);

(b) goods dealt with in contravention of sections 53, 55 or 59

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(c) dutiable or prohibited goods found in the possession of any person who,

when questioned under sections 141 or 143, denied or failed to disclose

the possession of those goods;

(d) dutiable or prohibited goods found in the course of a search pursuant to

sections 138 or 147 ;

(e) goods in respect of 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;

(f) dutiable or prohibited goods found on or in any craft, bulk cargo

container, or pallet or a similar device after arrival in any port or airport

Tuvalu, 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;

(g) dutiable or prohibited goods found concealed in or on any craft,

vehicle, bulk cargo container, pallet or a similar device, or any other

thing;

(i) goods in any package where those goods are not fully

accounted for in the entry or declaration relating to that

package;

(h) dutiable goods or prohibited goods found so packed as to be likely to

deceive the Customs officers;

(i) uncustomed goods that are found in any place;

(j) goods imported into Tuvalu that have been acquired in a country

outside Tuvalu, whether by the importer or some other person, by an

act which, if done in Tuvalu would have amounted to a crime ;

(k) all goods unlawfully exported or in respect which an attempt to do so

export has been made;

(l) all goods that have been unlawfully imported into Tuvalu;

(2) For the purposes of paragraph (1) (m), goods the exportation of which is

prohibited under this Act are deemed 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) Every 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

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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.

229 Procedure for Seizure

(1) A Customs officer or any authorized person may seize any forfeited goods or

any goods that he or she has reasonable cause to suspect are forfeited.

(2) Goods may be seized as forfeited whenever the goods are found within

Tuvalu.

(3) Forfeited goods, other than prohibited goods, may be seized at any time

within 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.

(5) A Customs officer or any authorized person may use such force as is

reasonably necessary for effecting the seizure and securing the goods.

(6) Except as provided in subsections (7) and (8) all goods seized must be taken

to such place of security as a Customs officer directs and there detained.

(7) If goods including any craft, vehicle or animal, have been seized under this

section, any 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 authorized by the Customs officer and who consents

to having such custody.

(8) Every person who has the custody of goods under subsection (7) must hold

them in safekeeping, without charge to the state and in accordance with any

reasonable conditions that may be imposed by the Customs, until a final

decision is made as to whether or not they are to remain forfeit, and must:

(a) make the goods available to a Customs officer on request;

(b) not alter or dispose of, or remove the goods from Tuvalu unless he or

she is authorised to do so by a Customs officer; and

(c) return the goods on demand to the custody of the Customs.

230 Notice of Seizure

(1) When any goods have been seized under section 229, 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 any person known or

believed to have an interest in the goods or where that person is overseas, to

his or her agent in Tuvalu.

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(2) A seizure is not invalidated or illegal by reason of any failure to give such

notice if reasonable steps were taken to give the notice.

231 Forfeiture to Relate Back

If pursuant to section 228 of this Act, goods are forfeited and the goods are seized

the forfeiture relates back to the date of the Act or event from which the forfeiture

arose.

232 Delivery of Goods Seized on Deposit of Value

(1) If any goods have been seized as forfeited, the Director 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 the Customs of a cash sum equal

to the customs value of the goods.

(2) The money deposited is deemed 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.

233 Sale of Certain Seized Goods

(1) Where:

(a) a living creature; or

(b) anything that, in the opinion of the Director , is of a perishable nature;

or

(c) anything that, in the opinion of the Director , is likely to deteriorate or

diminish in value by keeping; or

(d) anything that, in the opinion of the Director , it is desirable to sell has

been seized as forfeited;

the Director may sell the thing seized before its condemnation.

(2) The net proceeds of sale are deemed to be substituted for the thing sold, and

all the provisions of this Part so far as they are applicable extend and apply to

those proceeds accordingly.

DIVISION 2 - APPEALS AGAINST SEIZURE

234 Application for Review of Seizure

(1) Any person who has an interest in goods that have been seized under section

229 may, within the time specified in subsection (2), apply in writing to the

Director for a review of the seizure

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(2) The time is—

(a) 20 working days after the date on which the notice of seizure is given to

the applicant; or

(b) any further time allowed by the Director if satisfied that the applicant

did not receive the notice of seizure or that a further period is otherwise

required in the interests of justice.

(3) An application under this section may be made on either or both of the

following grounds:

(a) that there was no legal basis for the seizure of the goods:

(b) that the applicant should, in all the circumstances, be granted relief.

(4) The application must—

(a) state the ground or grounds on which it is made; and

(b) give an address at which the applicant wishes to receive

correspondence relating to the application; and

(c) be sent to the Director.

235 Conduct of Review

(1) On receipt of an application under section 234, the Director must conduct the

review on the case unless the Director otherwise directs.

(2) In undertaking the review, the Director—

(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 Director‘s opinion may assist the Director to deal effectively with

the subject of the review, whether or not it would be admissible in a

court of law.

(3) The Director 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.

236 Decision on Review

(1) The Director must dispose of the application for review by making one of the

following decisions:

(a) to dismiss the application for review:

(b) if satisfied that there was no legal basis for the seizure of all or any of

the goods, to disallow the seizure (in whole or in part) and to direct that

the goods be given (in whole or in part) to—

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(i) the person from whom the goods were seized; or

(ii) if the goods were not seized from a particular person, the person

who, in the opinion of the Director, is entitled to possess the goods:

(c) to grant relief by making any of the determinations described in section

238 (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 238.

(2) The Director must make his or her decision on the application within 20

working days after the day on which the Director receives the application.

(3) If, in the opinion of the Director, the circumstances of the case do not permit a

decision to be made within the period specified in subsection (2), the Director

may extend that period by a further period that is reasonable in the

circumstances.

(4) As soon as practicable after making a decision on the application, the Director

must give written notice of the decision to—

(a) the applicant; and

(b) any other person on whom the notice of seizure was served under

section 230; 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 decision.

(6) The written notice must state that a person who is dissatisfied with the

decision of the Director has a right to appeal to a Customs Appeal Authority

against the decision.

237 Matters Concerning Grant of Relief

The matters the Director may take into account when deciding whether or not to

grant relief include, without limitation,—

(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:

(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:

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(f) whether or not granting relief would undermine the purpose or

objective of any import or export prohibition or restriction imposed by

this Act:

(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.

238 Determinations of Relief Granted

(1) If the Director decides, under paragraph 236(1)(c), to grant relief, the Director

may do so by making any of the following determinations:

(a) that the goods be given to the applicant or to another person who, but

for the seizure, is entitled to their possession:

(b) that the goods be sold and that 1 or more of the following persons be

paid the part or parts of the proceeds that the Director specifies:

(i) the applicant:

(ii) any other person who has an interest in the goods:

(iii) the State.

(2) The Director may make a determination described in this section subject to

any conditions that the Director thinks just.

(3) Without limiting subsection (2), the Director may impose any of the following

conditions:

(a) that there be paid to the Customs in respect of 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:

(iv) the value of the detained goods, as determined by the Director:

(b) that the goods be modified, in a manner directed by the Director, so as

to render them inoperable for unlawful purposes:

(c) that the costs or expenses incurred by the Customs in modifying the

goods in accordance with a direction under paragraph (b) be paid to the

Customs.

(4) The Director 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.

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239 Condemnation of Seized Goods

(1) If the Director dismisses an application for review, the dismissal is deemed to

be an order for condemnation of the goods to the State.

(2) The order for condemnation of the goods takes effect 20 working days after

the Director gives his or her decision on the application unless an appeal

against the decision on the application is lodged before then.

(3) If no application for review is made within the time specified by section

234(2), or if such an application is discontinued, the seized goods are

condemned to the State.

240 Appeal from Review

(1) A person who is dissatisfied with a decision of the Director made under

section 236 (including any determination or condition described in section

238) may appeal to a 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 236 is given.

241 Condemnation of Goods subject to Appeal

The goods that are the subject of an appeal under section 240 are condemned to

State if—

(a) the appeal is discontinued; or

(b) the decision of the Customs Appeal Authority on the appeal neither—

(i) disallows the seizure of the goods under section 236(1)(b) (as

applied by section 254); or

(ii) grants relief under section 236(1)(c) (as applied by section 254).

DIVISION 3 GENERAL PROVISIONS AS TO FORFEITURE

242 Condemnation of Seized Goods on Conviction

(1) Subject to subsection (2) , where this Act provides that on the commission of

any offence any goods are forfeited, the conviction of any person for that

offence has effect as a condemnation, without suit or judgment, of any goods

that have been seized in accordance with this Act and:

(a) in respect of which the offence was committed; or

(b) which were forfeited under any of subsections 228 (3), (4) or (5)

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(2) Where the Court imposes a sentence on any person on the conviction of that

person for an offence to which subsection (1) applies, the Court may, if it

thinks fit, order the restoration of the goods forfeited to the person from whom

the goods were seized and, where such an order is made, the conviction does

not have effect as a condemnation of those goods.

(3) Subsection (2) does not apply where the goods have, before the conviction,

been sold, or restored to the person from whom they were seized, or otherwise

disposed of by the Director under any other provision of this Act.

243 Disposal of Forfeited Goods

(1) The state has the property in forfeited goods or in any deposit made under

section 232 or in the proceeds of sale under section 233, as the case may be.

(2) The goods may be sold, used, destroyed, or otherwise disposed of after their

condemnation as the Director may direct.

PART 16 EVIDENCE

244 Burden of Proof

(1) In any proceedings under this Act instituted by or on behalf of the state (other

than a prosecution for an indictable offence), every allegation made on behalf

of the state in any statement of claim, plea or information that 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,

is presumed to be true unless the contrary is proved.

(2) The presumption in subsection (1) is not be excluded by the fact that evidence

is produced on behalf of the state in support of any such allegation.

(3) The provisions of this section extend and apply to proceedings which the

existence of intent to defraud the revenue of the state is in issue.

(4) Despite the foregoing provisions of this section, in any proceedings for an

offence against this Act where it is alleged that the defendant intended to

commit the offence, the prosecution has the burden of proving that intent

beyond reasonable doubt.

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245 Documents Made Overseas

In any proceedings under this Act (other than a prosecution for an indictable

offence) the Court may admit in evidence as proof of any fact in issue a document

made in a country outside Tuvalu whether the document is legally admissible as

evidence in other proceedings or not.

246 Proof of Rules Made under section 269

(1) The production of a copy of the Gazette purporting to contain a copy of any

rule made under subsection 269 (1) that is required to be published in the

Gazette is, in all court and in all proceedings, sufficient evidence, until the

contrary is proved, of the existence, publication and provisions of the rule,

and of the date of its coming into force.

(2) The production of:

(a) any document under the hand of a Customs officer purporting to be a

rule or an extract from a rule that is required to be notified in the

Gazette in accordance with section 269 , or a copy of any such rule or

extract; and

(b) a copy of the Gazette in which the rule was notified is, in all courts and

in all proceedings, sufficient evidence, until the contrary is proved, of

the existence, notification and provisions of the rule, and of the date of

its coming into force.

247 Customs Record of Computer Transmission Admissible in Evidence

In any proceedings under this Act or any other Act, a computer printout of an extract

of a record kept by the Customs under section 130, certified by or on behalf of the

Director under the seal of the Customs as a true copy, is to be admissible in all

Courts as evidence of the electronic message received by or sent to the Customs set

out in that printout, unless the contrary is proved.

248 Presumption of Authenticity of Documents

All documents purporting to be signed by or on behalf of the Director or to be

sealed with the seal of the Customs, are, in all courts and in all proceedings under

this Act, and any other Act, deemed to have been signed or sealed with the due

authority, unless the contrary is proved.

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PART 17 CUSTOMS APPEAL TRIBUNAL

249 Establishment of Customs Appeal Tribunal

(1) The Customs Appeal Tribunal is established.

(2) The Tribunal may be given such distinctive designation as the Minister

responsible for Customs determines.

(3) The Tribunal is constituted by 3 members appointed by the Minister.

(4) Subsection to subsections (5) and (6), a person maybe appointed as a member

of the Tribunal only if the person has special knowledge, experience or skills

relevant to the functions of the Tribunal.

(5) The following person cannot be appointed members of the Tribunal:

(a) A Customs Officer or a Officer of the Department of Customs

(b) A licensed Customs Broker.

(c) A person convicted of a Customs or criminal offence.

(d) An undischarged bankrupt.

(6) The members of the Tribunal are appointed for a period 3 years and are

eligible for reappointment

(7) A member of the Tribunal holds office on such terms and conditions including

in relation to remuneration as the Minister determines.



(8) Any person appointed to the Tribunal may at any time be suspended or

remove from office by the Minister for:

(a) Inability to perform the functions of the office

(b) Bankruptcy

(c) Neglect of duty

(d) Misconduct

or if the member resigns from office

250 Appeal against the decisions of the Director

(1) Any person may appeal to the Customs Appeal Tribunal within 30 days of

receipt of a written decision of the Director made under this Act.

(2) In this part, unless a contrary intention appears, “Decision” of a Director

means a decision of the Director relating to;

(a) The liability of goods to duty

(b) The amount or rate of Customs duty on any goods

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(c) The issue, suspension or revocation of any license issued under this Act

(d) The assessment of Customs valuation

(e) The deferment of any duty paid

(f) The imposition of administrative penalties under this Act,

but does not include any decision in relation to the forfeiture or seizure of

goods.

251 Validity of Appointment Not to be Questioned in Proceedings

No appointment of a person under section 249 and no act done by any person by

virtue of such appointment are to be questioned in any proceedings.

252 Tribunal Not Personally Liable

No person appointed to the Tribunal is personally liable for an act done or omitted to

be done by that person in good faith in pursuance or intended pursuance of the

powers and authorities under this Act.

253 Procedure

(1) The procedure of the Tribunal is to be in accordance with this Act and any

regulations made under this Act and as the Tribunal thinks fit.

(2) Proceedings before the Tribunal is to be commenced by the lodging of an

application in the prescribed form, together with the payment of prescribed

fee to the Customs.

(3) If an applicant is successful in the appeal under this Part, that applicant is

entitled to the refund of the fee as provided for in subsection (2).

254 Nature of Appeal

If under this Act, a person is entitled to appeal to a Customs Appeal Tribunal within

a specified time, the Tribunal may, on an application made within the specified time,

extend the time within which the appeal may be brought.

255 Hearing

(1) At a hearing of an appeal before the Tribunal the appellant and the Director

may call evidence and are to be given the opportunity to be heard either in

person or by a person authorised by them.

(2) If the appellant or the Director or both fail to appear before the Tribunal at the

time and place appointed, the Tribunal may proceed to determine the appeal.

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(3) Notwithstanding subsections (1) and (2), the Tribunal may, if it thinks fit and

if both parties consent, deal with an appeal without an aural hearing.

256 The tribunal may dismiss frivolous or vexatious appeal

The Tribunal may at any time dismiss an appeal if it is satisfied that the appeal is

frivolous or vexatious.

257 Decision of the tribunal

A decision of the Tribunal is to be in writing, with all the reasoning of its decision to

be clearly outlined, and that a copy to be given to the appellant and the Director.

258 Remuneration of the Tribunal

The Tribunal is to be remunerated by the payment of sitting allowance for each

sitting. The Minister is to decide the amount of sitting allowance payable to the

Tribunal.

PART 18 MISCELLANEOUS

DIVISION 1 - CUSTOMS BROKERS

259 Grant or Refusal of License

(1) A person who wishes to be licensed as a customs broker may apply in writing

to the Director in the approved form and is to provide such information in the

application form.

(2) The Director may:

(a) grant the application to be licensed as a customs broker on receipt of an

application, subject to any conditions the Director deems fit to impose

and upon payment of the prescribed fee ; or

(b) refuse to grant a license to the applicant if the Director is satisfied that

the applicant is not capable to comply with the license conditions.

(3) The Director must give notice in writing to the applicant of his or her decision

and if the application is refused, the reason for refusal.

260 Revocation or suspension of license

If at any time the Director is satisfied that a person who is licensed as a customs

broker has:





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(a) contravened a term, condition or restriction specified in the license; or

(b) ceased to operate as an agent on behalf of owner; or

(c) been convicted of an offence under this Act; or

(d) been considered by the Director not to be a fit and proper person to

hold a licence; or

(e) failed to pay the annual fees due; or

(f) made entries materially incorrect vide section 120

the Director may cancel the license of that person as a licensed customs broker by

providing a notice in writing of the decision and the reason for cancellation of the

license.

261 Authorised Agents

(1) The owner of any goods, other than goods of a personal private nature or not

imported for commercial purposes, shall comply with this Act by or through a

lawfully authorised agent.

(2) For purposes of subsection (1) a lawful authorised agent shall be a customs

broker licensed in the prescribed manner

(3) For the purposes of subsection (1) a customs broker shall obtain from the

owner of the goods a written authority authorizing that customs broker to act

on behalf of the owner in respect to those goods, and such an authority may be

for a particular shipment or shipments or for an ongoing period.

(4) The written authority shall be held by the authorised customs broker for a

period of 5 years from the transaction to which the written authority relates.

262 Production of Authority

(1) Where a person :

(a) is expressly or impliedly authorised by the owner to act as their broker

in relation to any goods for all purposes of this Act; or

(b) represents or passes themselves self, or acts, as a broker

shall be deemed 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 that person was the owner.

(2) Subsection (1) does not relieve the owner from personal liability.

263 Liability of the Owner for Actions of a Broker

A declaration authorised by this Act that is made by a broker of a person shall be

deemed to have been made with the knowledge and consent of the owner, so that in

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a prosecution in respect of a declaration made by the broker, the owner is liable as if

he or she had made the declaration himself or herself.

DIVISION 2 – SECURITIES

264 Requirement of Security

(1) Customs may-

(a) take securities for compliance with customs laws and generally for the

protection of the public revenue; and

(b) allow a customs security to be provided by a bond, guarantee, or cash

or by a combination of these: and

(c) impose such conditions as deemed necessary

(2) Goods subject to a customs security shall not be released from customs

control until the security is provided.

265 Amount of Security

The Director may at any time, if not satisfied with the sufficiency of a security, may

require fresh security to be given, and the fresh security shall be given accordingly.

266 Validity of Security

(1) A customs security may be cancelled by the Director after the expiration of

the period of 1year after the date of the security, or the time specified as a

condition to the security.

(2) A customs security shall be forfeited if any condition imposed is not complied

with.

DIVISION 3 – OTHER

267 Declarations under this Act

A declaration, including a declaration that is made and transmitted electronically,

that is required or authorised under this Act must be made on an approved form.

268 Regulations

(1) The Minister may make regulations for the administration of this Act, and

without limiting the power to make regulation conferred by any provisions of

this Act, may regulate the following matters:

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(a) prescribing the amounts of fees and charges payable under this Act or

the method by which they are to be assessed and the persons liable for

payment of the fees and charges;

(b) prescribing a rate or rates of charges for the attendance of Customs

officers for the purposes of this Act;

(c) providing 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;

(d) prescribing the person or persons or classes of persons by whom the

charges or expenses referred to in paragraphs (b) and (c) must be paid,

or authorizing the Director to determine the person by whom they must

be paid.


(2) Different rates of fees or charges, or both, may be prescribed in accordance

with subsection (1)(a) in respect of 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 in accordance with subsection

(1)(b) in respect of attendances during the working hours of Customs or

attendees outside the working hours of Customs, or on any other differential

basis.

(4) Any regulation 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.

269 The Director May Make Rules for Certain Purposes

(1) The Director may make rules for the administration of this Act, including

prescribing forms, applications, licenses and the manner in which goods may

be treated.

(2) A rule made under this section must be signed by the Director.

(3) The power of the Director to make rules under this section must not be

delegated to any other person.

(4) The Director must publish any rule made under this section prior to effecting

it.

(5) The Director may amend or revoke any rules made under subsection (1), and

the provisions of this section are to apply in respect of any such amendment or

revocation.

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270 Repeal and Savings

(1) The following enactments are repealed in their entirety:

(a) Customs Act Cap 48.20, as amended.

(2) Notwithstanding the repeal of the Customs Act, as amended, all regulations,

orders, schedules, forms and notices made or given, and agreements issued or

made under it, shall be except so far as they are inconsistent with this Act,

continue to have effect as though made, given or issued under this Act.





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SCHEDULE

SCHEDULES 1 - THE CUSTOMS TARIFF OF TUVALU

(Harmonized Coding System)

(Section 81)

1. This Schedule embodies a classification of goods for import and goods for

export for both tariff and statistical purposes.

2.

(a) The headings to the sections of this Schedule shall be deemed part of

the tariff.

(b) Reference to a section, division, group or subgroup in any item of the

tariff shall be deemed to refer to the corresponding section, division,

group or subgroup of the Commodity Indexes specified in the first

proviso to paragraph 4 of this Schedule.

3. The following abbreviations and symbols have the following meanings —

Abbreviations and Symbols Meaning

% The symbol % appearing against any rate of duty
means per centum ad valorem, and in all other
cases means per centum.

C celsius

c or ¢ cent (s)

cl centilitre(s)

cm centimetre(s)

cm
2 square centimetre(s)

cm
3 cubic centimetre(s)

g gram(s)

hl hectolitre( s)

kg kilogram(s)

l litre(s)

m metre(s)

m
2

square metre(s)

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m
3

cubic metre(s)

mg milligram(s)

mm millimetre(s)

mm
2 square millimetre(s)

n.e.s. not elsewhere specified or included in the tariff

No. number

Pk Pack not exceeding 55 cards

Pr. pair(s)

$ dollar(s)

— -degree(s)

t 1,000 kilograms (metric tonne)

vol. of alc. volume of alcohol

4. The Customs Officer may for the purpose of applying this Schedule assimilate

goods not specified therein by name to the goods which appear to him most

closely to resemble the same in character:

Provided that in cases of doubt as to the classification of any items reference

shall be made to the Customs Co-Operation Council Nomenclature:

Provided further that in cases where the classification of any article in this

Schedule differs from the classification as contained in the said Commodity

Indexes the classification of this Schedule shall have effect.

5. When the unit for classification is shown as value, this shall mean the current

domestic value, c.i.f. value, or f.o.b. value as the case may be.

6. The current domestic value, c.i.f. value or f.o.b. value shall be stated on the

appropriate customs entry forms for statistical purposes whether or not it is

specifically required for classification purposes.

7. The item number, description, unit quantity where specified, value, and

country of origin shall be shown on all entries.



SCHEDULE Customs Revenue and Border Protection Act 2014





Page 124 Act No.15 of 2014




IMPORTS

(1) CLASSIFICATION AND TARIFF

(Specifically omitted)

NOTE. The Classification (harmonized coding) and Tariff of Imports are fixed

regularly by a Customs Order.

Copies of the Tariff are obtainable from the Customs Officer, Funafuti, Tuvalu.

(2) EXEMPTIONS FROM CUSTOMS DUTIES ON IMPORTATION OR TAKING

OUT OF BOND

1 Airport ground equipment etc., aircraft fuel, consumable stores for aircraft,
etc.

(a) Ground equipment and technical supplies required for use within the limits of

an airport in connection with the establishment or maintenance of

international air services or air services operating within Tuvalu:

(b) fuel and lubricants solely for use in aircraft specified in subparagraph (a) or in

aircraft used for other purposes approved by the Minister;

(c) consumable stores for use in aircraft employed in international services,

provided that the Customs Officer shall be satisfied that such goods are for the

services stated.

2 Containers, coverings, packages, etc.

(a) Goods of all kinds which —

(i) are required by or on behalf of a manufacturer or producer exclusively

for use as containers for the packing of any local product or

manufacture, or

(ii) will be used exclusively in the manufacture or repair of containers and

will form part of such containers;

subject to such conditions as to the keeping or rendering of accounts as to the

use or disposal of such goods as the Customs Officer may require:

Provided that this exemption shall not apply to such goods as the Minister

shall by notice exclude from this exemption;

(b) packages or coverings in which any goods not liable to ad valorem duty are

imported:

Provided the Customs Officer is satisfied that they are the usual and proper

packages or coverings for such goods;

(c) cylinders for importing ammonia and gas.

3 Cultural and educational articles

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(a) Articles of an educational, scientific or cultural nature of the following

description being products of any State which is a party to the Agreement on

the importation of Educational, Scientific and Cultural Materials approved by

the General Conference of the United Nations Educational, Scientific and

Cultural Organisation during its Fifth Session at Florence in June 1950,

subject to the satisfaction of the Customs Officer as to their description and

use —

(i) books, documents (printed or produced by duplicating processes, but

excluding stationery), periodicals, current newspapers, manuscripts

(including typescripts), musical compositions, maps and charts;

(ii) paintings and drawings (excluding manufactured wares), hand

painted impressions signed and numbered by the artist, original works

of art of statuary or sculpture; collectors’ pieces and objects of art

consigned to approved public institutions and not intended for resale;

antiques more than 100 years old;

(iii) films, slides and sound recordings;

(iv) architectural, industrial and engineering plans, models, wall charts and

scientific instruments and apparatus:

Provided that articles specified in paragraphs (iii) and (iv) of this paragraph

(except newsreels with or without sound track) may only be imported free of

duty by a person, society or body approved for that purpose by the Minister;

(b) books, stationery, school apparatus and equipment including apparatus and

equipment for games and physical training shown to the satisfaction of the

Customs Officer to be imported for use in schools and other educational

establishments approved by the Minister of Social Services solely for

educational purposes and remaining the property of such schools and other

educational establishments;

(c) printing paper and bookbinding materials imported by any person approved

by the Minister which are to be used solely for the printing and binding of

books, newspapers, magazines, directories and similar publications on the

signed undertaking by some person acceptable to the Customs Officer that

they will be so used;

(d) greeting and Christmas cards produced for and sold on behalf of the United

Nations Organisation, the United Nations Educational, Scientific and Cultural

Organisation, or any charitable Organisation approved by the Minister

4 Fire-fighting and decontamination equipment and protective clothing

(a) Fire-fighting and decontamination equipment including fire engines, hoses,

couplings, extinguishers, and materials for use therein and decontamination

sprayers (other than household and domestic sprayers);

(b) articles of specialised protective clothing admitted as such by the Customs

Officer for use exclusively in industry, fire-fighting, agriculture, forestry,

SCHEDULE Customs Revenue and Border Protection Act 2014





Page 126 Act No.15 of 2014




marine and mining undertakings, and hospitals, including helmets, gloves,

goggles, gas-masks, safety belts, X-ray aprons, diving suits and similar

articles;

(c) crash helmets admitted by the Customs Officer as suitable for motorcyclists

and safety belts specially designed for motor vehicles and aircraft.

5 Fishing gear

Goods which the Customs Officer is satisfied are for use by commercial fishermen

in the capture of fish for sale as follows-

(i) fishing nets and gear therefor;

(ii) fishing lines of all types;

(iii) fish hooks;

(iv) fish wire;

(v) seine twine and synthetic netting twine;

(vi) net preservatives admitted as such by the Customs Officer;

(vii) deck equipment designed solely for use in the fishing industry

including line-haulers, capstans, winches, trolling gurdies, hand and powered

hand line reels, and rope-leads and fair leads used with such equipment.

6 Health aids and goods for the relief etc. of the permanently disabled etc.

(a) Goods for the relief, employment, rehabilitation and cultural needs of the

permanently bodily and mentally disabled when such goods are imported or

taken from bond by organisations approved by the Minister.


(b) drugs and made up articles of equipment and medical supplies, imported by or

on behalf of any hospital, veterinary hospital, dispensary or dressing station:

Provided that the Customs Officer is satisfied that such goods are necessary for

the proper functioning of such hospital, veterinary hospital, dispensary or dressing

station and that such hospital, dispensary or dressing station has been approved by

the Minister of Social Services or such veterinary hospital has been approved by the

Minister of Commerce and Natural Resources for the purpose of this concession;

(c) goods donated to the Red Cross Society and certified by the person for the

time being in charge that they are for free distribution;

(d) goods imported as charitable gifts admitted as such by the Customs Officer

imported by any organisation approved by the Minister on production of a

certificate from the head of such organisation that such articles are imported

for free distribution.

7 H.M. Forces goods and goods for approved volunteer organisations

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(a) Goods required solely for the use of any unit of Her Majesty’s Forces on the

declaration in writing to that effect signed by the officer from time to time in

command of any such unit;

(b) arms, ammunition, uniforms, accoutrements and equipment required for the

use of any Volunteer Force, Cadet Force or Rifle Association approved by the

Minister on the signed declaration of the officer for the time being in

command of any such force or of the president or chairman of such

association as the case may be;

(c) arms, accoutrements, equipment and uniforms the property of officers of Her

Majesty’s Armed Forces or of the Armed Forces of Her Majesty’s Allies or

any Volunteer Force or Cadet Force or Rifle Association approved by the

Minister imported by such officers for their personal use and as required by

the regulations of their respective services and admitted as such by the

Customs Officer;

(d) mess equipment and band instruments imported by and for the use of Her

Majesty’s Armed Forces or of the Armed Forces of Her Majesty’s Allies on

the signed declaration of the officer for the time being in command of such

forces.

8 Her Majesty’s Civil Service uniforms etc.

Uniform imported by members of the Civil Service for their own use as prescribed

by Regulations, the legal profession, and academic robes, hoods, and headwear of

the teaching profession.

9 H.M. Government

Goods required for the use of Her Majesty’s Government of Tuvalu.

10 Governor General

Goods required for the use of the Governor-General and his family.

11 Legacies etc.

Goods (other than consumable goods such as tobacco products, alcoholic beverages)

which the Customs Officer is satisfied were belonging to or in the possession of a

deceased person and were used by him before his death and were not used or held

for business purposes and that the importation thereof is by or for a person resident

in Tuvalu who becomes entitled thereto by virtue of any testamentary disposition or

intestacy.

12 Marine and port equipment and boat and life-saving equipment

The following equipment which the Customs Officer is satisfied is required for the

purposes of ships and shipping —

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


(i) life-saving equipment including life jackets, life buoys, buoyant

apparatus, and sea marking dye, distress flares, rockets and other pyrotechnic

devices for use in life saving;

(ii) boat equipment including anchors, sea anchors chains, oars, row locks, logs,

turnbuckles, thimbles and mooring bitts;

(iii) communication and signal equipment including morse signalling lamps, code

flags, semaphore flags, fog horns and sirens;

(iv) materials required solely for the purpose of sheathing and caulking ships;

(v) fixed port navigational and mooring equipment including bollards,

buoys, beacons.

13 Medals and official decorations

Medals and official decorations approved by the Minister to be worn by persons in

Tuvalu.

14 Mining machinery etc.

The following goods when required by or on behalf of an undertaking licensed to

mine or prospect under any law for the time being in force in Tuvalu relating to

minerals —

(a) Explosives, milling, smelting, refining and welding supplies, mining and

milling machinery and equipment and other related articles admitted as

such by the Customs Officer.

(b) Trucks and trailers (including component parts) having a load carrying

capacity of 1.5 metric tons or more for use exclusively for mining or

prospecting purposes on the signed undertaking by some person acceptable to

the Customs Officer that they will be so used.

15 Patterns. samples. advertising matter and documents

(a) Patterns and samples cut, mutilated, or otherwise spoiled to the satisfaction of

the Customs Officer so as to render them un-merchantable and show cards,

trade catalogues, price lists, and printed posters advertising goods sold by

firms having no established place of business in Tuvalu.

(b) Waybills, consignment notes, bills of lading, exchange orders, tickets and

labels when imported on behalf of shipping companies and air-lines domiciled

outside Tuvalu.

16 Religious goods and vestments employed in places of worship and
tombstones and memorial tablets

(a) Goods of a non-consumable nature which the Customs Officer is satisfied are

solely for use, furnishing or decoration in consecrated places of divine

worship, or as vestments for use during public worship, on the signed

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declaration of the head of the denomination for which they are intended that

the goods and vestments will be used only for such purposes.

(b) Altar bread and altar wines imported for the purpose of administering the

Sacrament, on the signed declaration of the head of the denomination for

which they are intended.

(c) Candles and incense which the Customs Officer is satisfied are imported

solely for use in consecrated places of divine worship.

(d) Tombstones whether engraved or not and commemorative and memorial

tablets.

(e) Textbooks, Bible ca rd p i c t u r e s , vi sual a ids , s t a t i o ne r y and o the r

i t ems intended solely for use in, or free distribution by, Sunday or Sabbath

schools maintained by any religious body registered under the Religious

Bodies Registration Act.

17 Scientific and Meteorological research

Technical equipment admitted as such by the Customs Officer for scientific research

or meteorological observation imported by persons or organisations approved by the

Minister.

18 United Nations Organisation and agencies, South Pacific Commission and
South Pacific Air Transport Council

Goods required for the use of the United Nations and its specialized agencies, the

South Pacific Commission and the South Pacific Air Transport Council

19 Equipment for agricultural, forestry and stock control purposes

(a) Trucks and trailers (including component parts), having a load-carrying

capacity of 1.5 metric tons or more, for use exclusively for agricultural or

forestry purposes on a signed undertaking by some person acceptable to the

Customs Officer that they will be so used;

(b) branding irons, ear tags and clips and related equipment for use exclusively

for agricultural or stock control purposes on a signed undertaking by some

person acceptable to the Customs Officer that it will be so used;

(c) bags and pots of polythene or similar material for use exclusively for

agricultural purposes on a signed undertaking by some person acceptable to

the Customs Officer that they will be so used.

20 Trophies

Cups, medals, shields and similar trophies when won abroad or proved to the

satisfaction of the Customs Officer to be specially for bestowal as honorary

distinctions or prizes, provided that the purpose for which the trophy is to be

SCHEDULE Customs Revenue and Border Protection Act 2014





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


presented is indelibly inscribed thereon and that this exemption shall not apply or

extend to the importation or stocking of the articles for the purposes of trade.

21 Portraits, photographs, films and sound recordings

Unframed portraits, developed photographs, developed negatives, developed films

and sound recordings which the Customs Officer is satisfied have only a personal or

sentimental value to the importer and which are not intended for sale or for public

exhibition or performance.

22 Uniforms and insignia for youth organisations etc.

Uniforms and insignia required for the use of the Order of St. John, the Red Cross

Society, the Boy Scouts’ Association, the Girl Guides’ Association and such other

youth organisation as may be approved by the Minister on the signed declaration of

the person for the time being in charge of such branch organisations in Tuvalu.

23 Sports goods and equipment for clubs

Sports goods and sporting equipment for use in outdoor sports and games in such

quantities as the Customs Officer may deem reasonable and imported by or on

behalf of any sports club or Organisation approved by the Minister on the signed

undertaking by some person acceptable to the Customs Officer that such goods and

equipment will remain the property of such club or Organisation and are not

imported for sale or hire: Provided that this exemption shall not extend to clothing

or footwear other than special items of protective clothing including pads, gloves,

arm guards and masks.

24 Handicrafts produced in Forum Island Countries

Handicrafts produced and imported from Forum Island Countries for sale by any

organisation or private individuals approved by the Minister.

25 Cars etc of office-holders9

Cars and motorcycles to which office-holders are entitled under item 5(vi) of

Schedule 2 to the Prescription of Salaries Act.

26 TANGO projects10

Goods imported into Tuvalu by the TANGO (Tuvalu Association of Non-

Governmental Organizations) for the exclusive use and purpose of projects

(developments for the advancement of the people of Tuvalu).

Such exemption applies subject to the TANGO providing to the satisfaction of the

customs officer the following —

(i) Copy of project proposal,

(ii) Certificate of project acceptance, and

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(iii) Relevant documents, and the onus rests upon the TANGO to prove that the

goods imported are goods of a project.

EXPORTS

(1) CLASSIFICATION AND TARIFF

Item of

Commodity

Description Rate Statistical

Unit

031 Fish, fresh, chilled or frozen Free Kg

05 Agricultural & horticultural produce
n.e.s.

Free —

051 Fresh coconuts Free Kg

221.21 Copra produced in Tuvalu 20% of balance of f.o.b.
value above $75.00 per
tonne

tonne

221.22 Copra n.e.s. 20%of f.o.b. value tonne

271 Phosphate Free tonne

276 Other minerals - Scrap metal Free tonne

282 Ferrous $3.00 per tonne tonne

284 Non-ferrous* 15 % ad valorem tonne

291 Sea shells, unworked Free —

732 Motor vehicles Free No.

734 Aircraft Free No.

735 Boats & ships Free No.

899 Exports n.e.s. specify kind Free —

899.1 Basket-ware and other locally
produced handicrafts

Free —

931.02 Personal & Household effects Free —

*Duty payable on f.o.b. value.

(2) EXEMPTIONS FROM EXPORT DUTY

(1) Goods entered for re-exportation or exported on drawback when so exported.

(2) Bona fide samples of produce or manufactures of Tuvalu.

SCHEDULE Customs Revenue and Border Protection Act 2014





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


SCHEDULES 2 - PROHIBITED & RESTRICTED IMPORTS
(Section 78)

LIST OF PROHIBITED IMPORTS

1 Coin and currency counterfeit

Base or counterfeit coin, or imitation currency or bank notes of any country.

2 Food unfit for consumption

Articles of foods intended for human consumption declared by the competent

sanitary authority to be unfit for such purpose.

3 Indecent articles

Indecent or obscene prints, paintings, photographs, books, cards, lithographic or

other engravings or any other indecent or obscene articles.

4 Infected cattle etc.

Infected cattle, sheep or other animals, or carcasses thereof, and hides, skins, horns,

hoofs or any other part of cattle or other animals which may be prohibited by order

of the Minister to prevent the introduction or spread of any communicable disease.

5 Matches

Matches containing white or yellow phosphorus.

6 Merchandise marks

All goods of foreign manufacture bearing any name or trade mark being or

purporting to be the name or trade mark of any manufacturer, dealer or trader in

Tuvalu or the United Kingdom, unless such trade name or trade mark is

accompanied by a definite indication of the country in which the goods were made

or produced.

7 Opium prepared

Prepared opium and pipes or other utensils for use in connection with the smoking

of opium or the preparation of opium for smoking.

8 Royal Arms

Goods bearing the Royal Arms of Great Britain or arms so closely resembling the

same as to be calculated to deceive unless the manufacturer of such goods holds Her

Majesty’s authority to use them in connection with his trade, business, calling or

profession.

9 Shaving brushes

Shaving brushes manufactured in or exported from Japan, China, Hong Kong, India,

Ceylon or the Philippines Islands, and all goods packed in the same inner container

as such shaving brushes.

10 Stamps

Fictitious stamps and any die, plate, instrument or materials capable of making any

such stamps.

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11 Rick knives, gravity knives and knuckle dusters

(a) All knives having a blade which opens automatically by hand pressure applied

to a button, spring or other device in or attached to the handle of the knife;

(b) all knives having a blade which is released from the handle or sheath thereof

by the force of gravity or the application of centrifugal force and which when

so released is locked in place by means of a button, lever or other device;

(c) solid contraptions made or adapted to be gripped in the fist or fitted to or over

1 or more fingers, equipped with any projection or striking surface and made

or adapted for causing injury to the person.

12 Imitation firearms

Imitation firearms so closely resembling firearms as to be calculated to deceive.

13 Gaming machines

Machines for playing games of chance, being games which require no action by any

player other than the actuation or manipulation of the machine.

14 General

Goods the importation of which is prohibited by any other law in force in Tuvalu.

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


LIST OF RESTRICTED IMPORTS

1 Alcohol

(a) Absolute alcohol other than such quantities of absolute alcohol as the

Customs Officer shall be satisfied are to be used for purposes approved by the

Minister.

(b) Ethyl alcohol as defined in the British Pharmacopoeia other than such

quantities of such ethyl alcohol as the Customs Officer shall be satisfied are to

be used for purposes approved by the Minister.

2 Arms and ammunition

Arms and ammunition except with the written permission of the proper authority.

3 Brandy. Whisky and rum

(a) Brandy and whisky unless certified to the satisfaction of the Customs Officer

that it has been matured by storage in wood for not less than 3 years.

(b) Rum unless certified to the satisfaction of the Customs Officer that it has been

matured by storage in wood for not less than 2 years.

4 Cannabis sativa, etc.

Cannabis sativa (known as Indian hemp or bhang), cannabis indica, choras, or any

preparation or mixture thereof, except under licence of the Senior Medical Officer.

5 Autoclave Certificate Required

Part worn or second hand clothing, blankets, bedding and other fabrics for sale or

distribution within Tuvalu may only be imported on production of an autoclave

certificate from the exporting country accompanying the consignment.

6 Earth, soil, etc.

Earth, soil, loam, sand, mud, dust, clay and other similar substances. and ashes, from

any source whatsoever other than soil which has originated naturally in, and been

exported directly from, Australia, New Zealand, Fiji, the Solomon Islands or Hawaii

and which is accompanied by a certificate given by an agricultural or scientific

officer in the employment of the government of the country of origin proving to the

satisfaction of the Customs Officer that such soil is free from disease and any

harmful form of animal, insect or plant life

7 Tear gas

Stupefying or tear gas in any form whatsoever and all weapons. instruments or

appliances for firing or using such gas, and gas containers or cartridges for such

weapons or other instruments or appliances except with the licence of the

Commissioner of Police.

8 Tobacco extracts, etc.

Tobacco extracts, essences or other concentrations of tobacco, or any

admixture thereof, tobacco stalks and tobacco stalk flour except under such

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conditions as the Customs Officer, with the approval of the Minister may either

generally or in any particular case allow.

9 General

Goods the importation of which is regulated by any other law in force in

Tuvalu except in accordance with such law.

10 Certain motor-bicycles and engines and parts intended therefor

Except with the written permission of the Minister, any motor-bicycle having as its

means of propulsion an internal combustion engine, the cylinder capacity of which

is greater than 250 cubic centimeters and any such engine, or other part, intended for

use in such motor-bicycle. For the purposes of this paragraph, “cylinder capacity”

means the total volume of the space within the cylinder or cylinders of the

engine swept by the piston or pistons thereof.
11



11 Honey Products

Honey, products containing a substantial proportion of honey, live or dead

bees at any stage of the life cycle, and second-hand equipment, appliances or

clothing used for beekeeping, except with the written permission of the

Agricultural Officer.

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SCHEDULES 3 - PPROHIBITTED & RESTRICTED EXPORTS

(Section 79)


1 Totally prohibited exports

All goods of whatsoever nature or kind which are by virtue of any law for the time

being in force in Tuvalu absolutely prohibited from being exported.

2 Restricted exports

Any goods of whatsoever nature or kind the exportation of which is restricted under

any other law for the time being in force in Tuvalu except in accordance with such

law.

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SCHEDULES 4 - CUSTOMS FORMS

(Section 269)

LIST OF FORMS





Reference



Regulation



Description

C.1 9 Ship's Stores List

C.2 9 Crew’s Stores List

C.3 9 List of Unmanifested Cargo

C.4 14 Ships Report Inwards

C.5 14, 100 General Declaration for Aircraft

C.6 48 Ships Bad Order List

C.7 24 Application to Amend

C.8 98 Certificate of Rummage

C.9 51 Discharges to Small Craft

C.10 27, 28 Application to Unload/Load at a Sufferance Wharf

C.11 84 Passenger’s Baggage Declaration (for passengers arriving by

sea)

C.12 84 International Passenger Baggage Declaration (for passengers

arriving by air)

C.13 98, 99 Entry Outwards/Content—Ship

C.14 103 Customs Clearance

C.15 31, 128 Entry

C.16 31 Provisional Entry

C.17 31 Entry for Warehousing

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






Reference



Regulation



Description

C.18 Transshipment Shipping Bill

C.19 Permit to Remove Goods Prior to Entry

C.20 Permit to Remove Goods Prior to Entry

C.21 Claim for Abatement of Duty

C.22 Application for a Refund of Duty

C.23 Permit to Ship Stores

C.24 Drawback and Debenture Application

C.25 Shipping Bill for Goods for Exportation or use as

Aircraft’s or Ship’s Store

C.26 Invoice Declaration

C.27 Permission to Unload

C.28 Request to operate on Warehoused Goods

C.29 Transfer of Warehouse Goods

C.30 Entry ex-Warehouse—for Removal of Goods for Re

warehousing

C.31 Proceeds of Sale by Auction

C.32 Landing Certificate

C.33 Permit for Small Craft

C.34 Licence to carry Uncustomed Goods

C.35 Coastwise Cargo Book

C.36 Clearing Agents Licence

C.37 Customs Licence to carry Passengers

C.38 Certificate

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Reference



Regulation



Description

C.39 Request for Extra Attendance of Officers

C.40 Certificate of Export

C.41 Baggage





104, 106,

108

Shipping Bill ex-Warehouse for Goods for

Exportation or Use as Aircraft’s or Ship’s Stores

C.43 Air Cargo Docket





CHARGES FOR FORMS

Charges for forms supplied to the public shall be as notified from time to

time by the Director in such manner as he may direct by displaying such

information at each Customs office.