Customs Tariff Amendment (No 2) Act 2000

527 Pages·2005·1.39 MB·English

CUSTOMSTARIFFAMENDMENT(No2)ACT2000
BERMUDA
2000:36
CUSTOMSTARIFFAMENDMENT(No2)ACT2000
[DateofAssent29August2000]
[OperativeDate8November2000]
WHEREASitisexpedienttoamendtheCustomsTariffAct1970.
Be it enacted by The Queen's Most Excellent Majesty, by and with the
advice and consent of the Senate and the House of Assembly of
Bermuda,andbytheauthorityofthesame,asfollows:—
Shorttitleandcommencement
1 This Act may be cited as the Customs Tariff Amendment (No 2)
Act 2000 and shall come into operation on such date as the Ministerof
FinancemayappointbynoticepublishedintheGazette.
Interpretation
2 In this Act, "the principal Act" means the Customs Tariff Act
1970.
Section1ofprincipalActamended
3 Section1oftheprincipalActisamended
(a)bydeletingthedefinitionof"billofentry";and
(b)byinserting,initsappropriatealphabeticalposition,the
followingdefinitions—
1
CUSTOMSTARIFFAMENDMENT(No2)ACT2000
""customs declaration" has the same meaning as in
section2oftheRevenueAct1898;
"customs procedure code" or "CPC" means the customs
procedure code assigned by the Collector of
Customs for goods of a particular description for
the purpose of determining the rate of duty for
thosegoods;";
(c) by deleting the definition of "importer" and substituting
thefollowingdefinition—
""importer"includes—
(a) theowneroranyotherpersonforthetimebeing
possessed of or beneficially interested in any
goods at the time of their importation or at the
time of taking the goods out of bond from a
bondedwarehouse;
(b) anypersonwhosignsasauthorizedagentonbehalf
of any such person, any documentrelating tosuch
goods;";
(d)in the definition of "unit of classification", by deleting
"billofentry"andsubstituting"customsdeclaration".
Section2ofprincipalActamended
4 Section2oftheprincipalActisamended
(a)by repealing subsection (1) and replacing it with the
followingsubsections—
"(1) The First Schedule has effect with
respecttotheclassificationofgoodsandtheassignment
oftheratesofduty.
(1a) Exceptasotherwiseprovided in thisAct
or any other Act, on goods imported into Bermuda or
taken out of bond from any bonded warehouse in
Bermuda, there shall be imposed duty at the rate
specified in the First Schedule with respect to goods of
that class or description, calculated by reference to the
unitfordutyspecifiedinrelationthereto.";
(b)insubsection(2)
(i) by deleting "subsection (1)" and substituting
"subsection(1a)";
(ii) bydeleting"section5"andsubstituting"sections
5and5A".
2
CUSTOMSTARIFFAMENDMENT(No2)ACT2000
Section5ofprincipalActrepealedandreplaced
5 Section 5 of the principal Act is repealed and is replaced by the
followingsection
"Goodseligibleforrelieffromduty
5 (1)The Fifth Schedule (which provides for relief in respect
oftheend-useofgoods)haseffect.
(2)The Sixth Schedule (which provides for relief in respect
ofthetemporaryimportationofgoods) haseffect.
(3)The Seventh Schedule (which provides for relief in
respectofmiscellaneousgoods)haseffect.
(4)The Collector of Customs may grant an importer relief
from the dutyspecified intheFirstScheduleinaccordancewith
the conditions and criteria setout in the Fifth,SixthorSeventh
Schedule.".
Newsection5Ainserted
6 The principal Act is amended by inserting the following section
aftersection5
"Dutyfreeallowance
5A (1)The following goods may be imported into Bermuda by
passengersarrivingbyairorseawithoutpaymentofduty
(a)accompanied baggage consisting ofwearing appareland
personaleffectsofeverypassenger,includingarticlesfor
thepersonaluseofsuchpassengerswhilsttravelling;
(b)accompanied alcoholicbeveragesnotexceeding1litreof
spiritsand1litreofwineimported byeverypassenger;
(c) accompanied tobacco not exceeding 0.5 kg of tobacco,
50 cigars and 200 cigarettes imported by every
passenger;
(d)accompanied goods to the value of $100 belonging to a
passenger ordinarily resident in Bermuda which have
been acquired by himforhispersonalorhousehold use
or as souvenirs or gifts, but not bought on commission
orasanaccommodationforanyotherpersonorforsale
as commercial samples, to the satisfaction of the
CollectorofCustoms:
Providedthatsuchpassenger
(i) isnotentitledtotheallowanceinthisparagraph
in respect of alcoholic beverages or tobacco in
3
CUSTOMSTARIFFAMENDMENT(No2)ACT2000
excess of the allowance specified in paragraphs
(b)and(c);
(ii) has been outside of Bermuda for not less than
72hours;
(e) accompanied baggage belonging to a person who is a
visitor, imported for his personal use for purposes
connected with his visit and not for sale or disposal,
provided that any such baggage is exported within six
monthsfromitsimportation;
(f) bona fide baggage imported within 90 days before the
arrival of the passenger to whom it belongs, at the
discretionoftheCollectorofCustoms;
(g) bona fide baggage imported at any time before or after
the arrival of the passenger to whom it belongs, at the
discretionoftheMinister;
(h)baggage belonging to and accompanying a member of
crew of a ship or aircraft temporarily inBermudawhich
the Collector of Customs is satisfied is landed for the
personaluseofsuchmember, provided such baggageis
returned to the ship or aircraft on its departure from
Bermuda;
(i) accompanied goods to the aggregate value of $30
imported by a visitor and intended as a gift for another
personandnotforresale:
Providedthat
(i) a visitor is not entitled to the allowance in this
paragraph in respect of alcoholic beverages or
tobacco in excess of the allowance specified in
paragraphs(b)and(c);
(ii) a visitor may only claim this allowance once in
every31days.
(2)Bonafidegifts 
(a)toavaluenotexceeding$30;and
(b) whichareimportedbypostorbycourier;
maybeimportedintoBermudawithoutpaymentofduty.".
Section7ofprincipalActrepealedandreplaced
7 Section 7 of the principal Act is repealed and replaced by the
followingsection
4
CUSTOMSTARIFFAMENDMENT(No2)ACT2000
"Paymentofduties
7 (1)Save as otherwise provided by or under this Act or the
Revenue Act 1898, duty shall be payable by the importer or
consigneeofgoodstotheCollectorofCustoms
(a) where a customs declaration is delivered in
respect of goods imported into, removed from a
bonded warehouse in, or exported from,
Bermuda, at the time of the delivery of the
customsdeclarationinrespectofthosegoods;
(b) where goods are entered pursuant to simplified
procedures, at such time as the Collector of
Customsmayrequire;
(c) in any othercase,atthetimeoftheimportation
ofthegoods.
(2)In this section, "simplified procedures" has the same
meaningasinsection35AoftheRevenueAct1898.".
Section9ofprincipalActrepealed
8 Section9oftheprincipalActisrepealed.
Section11ofprincipalActamended
9 Section 11 of the principal Act is amended by deleting "Section
Four of the First Schedule" and substituting "Chapters 22 and 24 of
SectionIVoftheFirstSchedule".
Section12ofprincipalActamended
10 Section12oftheprincipalActisamendedbydeleting"andFifth
Schedules"andsubstituting",Fifth,SixthandSeventhSchedules".
Section13ofprincipalActisrepealedandreplaced
11 Section 13 of the principal Act is repealed and replaced by the
followingsection
"Obligationtopaydutyupondiversion
13 (1)ThissectionappliestoanygoodsimportedintoBermuda
in respect of which relief was granted pursuant to the Fifth,
SixthorSeventhSchedule.
(2)A person who has imported such goods into Bermuda
may apply to the Collector of Customs for approval to use or
dispose of the goods in a manner not authorized by the
conditionsoftheirimportation.
5
CUSTOMSTARIFFAMENDMENT(No2)ACT2000
(3)The Collector of Customs may, upon payment of the
outstandingduty,approvesuchuseordisposal.
(4)Subsections (3), (4), (5) and (6) of section 89 of the
Revenue Act 1898 shall apply, with the necessary changes, in
relation to the use or disposal of goods in a manner not
authorized by any condition of their importation without the
approvaloftheCollectorofCustoms("unauthorizeddisposal")as
they apply in relation to the use or disposal of restricted goods
importedfreeofdutyincontraventionofsection89ofthatAct.
(5)Inthissection
(a)"duty"includesanysurcharge;
(b)"outstanding duty" means the amount of duty
payable in respect of goods chargeable to duty
less any duty already paid in respect of the
goods;
(c) wherethegoodsinquestionaregoodsinrespect
of which duty is charged on the basis of their
value,thevalueofthegoodsshallbetakentobe
thatvaluewhichtheCollectorofCustomsplaces
on goods which in his opinion are goods of a
description, age and condition similar to the
description, age and condition of the goods in
questionatthetimethedisposaloruseismade;
and
(d)the rate of duty to be taken for the purposes of
calculating outstanding duty is the rate in force
atthetimethedisposaloruseismade.".
Section13AofprincipalActrepealed
12 (1) Section13AoftheprincipalActisrepealed.
(2) Notwithstandingtherepealofsection13A,section13ofthe
principal Act (as repealed and replaced by section 11 of this Act) shall
apply togoodsimportedintoBermudabeforethecommencementofthis
Act with the benefit of a duty concession or exemption as mentioned in
therepealed section 13A as if those goods were imported into Bermuda
andreliefweregrantedpursuanttotheFifth,SixthorSeventhSchedule.
FirstScheduletoprincipalActrepealedandreplaced
13 The First Schedule to the principal Act is repealed and replaced
bytheSchedulesetoutinSchedule1tothisAct.
6
CUSTOMSTARIFFAMENDMENT(No2)ACT2000
SecondScheduletoprincipalActrepealedandreplaced
14 The Second Schedule to the principal Act is repealed and
replacedbytheSchedulesetoutinSchedule2tothisAct.
FifthScheduletoprincipalActrepealedandreplaced
15 The Fifth Schedule to the principal Act is repealed and replaced
bytheSchedulesetoutinSchedule3tothisAct.
SixthScheduleinsertedinprincipalAct
16 The principal Act is amended by inserting the Schedule set out
inSchedule4tothisActaftertheFifthScheduletotheprincipalAct.
SeventhScheduleinsertedinprincipalAct
17 The principal Act is amended by inserting the Schedule set out
inSchedule5tothisActaftertheSixthScheduletotheprincipalAct.
Consequentialamendment
18 The Hotels (Temporary Customs Duty Relief) Act 1991 is
amended in section 2 by deleting "five Schedules" and substituting
"sevenSchedules"inthedefinitionof"theCustomsTariff".
Schedule1 Section13
“FIRSTSCHEDULE (Section2(1))
BERMUDANOMENCLATUREANDIMPORTDUTIES
PARTI
GeneralrulesofinterpretationoftheBermudaNomenclature
Classification of goods in the Bermuda Nomenclature shall be governed
bythefollowingprinciples.
1. Thetitlesofsections,chaptersandsub-chaptersareprovidedfor
ease of reference only; for legal purposes, classification shall be
determined according to the terms of the headings and any relative
section or chapter notes and, provided such headings or notes do not
otherwiserequire,accordingtothefollowingprovisions.
2. (a) Any reference in a heading to an article shall be taken to
include a reference to that article incomplete or unfinished, provided
that,aspresented,theincompleteorunfinishedarticlehastheessential
character of the complete or finished article. It shall also be taken to
include a reference to that article complete or finished (or falling to be
7
CUSTOMSTARIFFAMENDMENT(No2)ACT2000
classified as complete or finished by virtue of this rule), presented
unassembledordisassembled.
(b) Any reference in a heading toa materialorsubstanceshall
be taken to include a reference to mixtures or combinations of that
materialor substancewithothermaterials orsubstances. Any reference
to goods of a given material or substance shall be taken to include a
reference to goods consisting wholly or partly of such material or
substance. The classification of goods consisting of more than one
materialorsubstanceshallbeaccordingtotheprinciplesofrule3.
3. When by application of rule 2(b) or for any other reason, goods
are, prima facie, classifiable under two or more headings, classification
shallbeeffectedasfollows—
(a)theheadingwhichprovidesthemostspecificdescription
shall be preferred to headings providing a more general
description. However, when two or more headings each
refer to part only of the materials or substances
containedinmixedorcompositegoodsortopartonlyof
the items in a set put up for retail sale, those headings
aretoberegardedasequallyspecificinrelationtothose
goods, even if one of them gives a more complete or
precisedescriptionofthegoods;
(b)mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which cannot be
classified by reference to rule 3(a), shall be classified as
if they consisted of the material or component which
gives them their essential character, insofar as this
criterionisapplicable;
(c) whengoodscannotbeclassifiedbyreferencetorule3(a)
or (b), they shall be classified under the heading which
occurs last in numerical order among those which
equallymeritconsideration.
4. Goods which cannot be classified in accordance with the above
rules shall be classified under the heading appropriate to the goods to
whichtheyaremostakin.
5. In addition to the foregoing provisions, the following rules shall
applyinrespectofthegoodsreferredtotherein—
(a)camera cases, musical instrument cases, gun cases,
drawing instrument cases, necklace cases and similar
containers, specially shaped or fitted to contain a
specific article or set of articles, suitable for long-term
use and presented with the articles for which they are
8
CUSTOMSTARIFFAMENDMENT(No2)ACT2000
intended,shallbeclassifiedwithsuch articleswhenofa
kind normally sold therewith. This rule does not,
however, apply to containers which give the whole its
essentialcharacter;
(b)subject to the provisions of rule 5(a), packing materials
andpackingcontainerspresentedwiththegoodstherein
shall be classified with the goods if they are of a kind
normally used for packing such goods. However, this
provisionisnotbindingwhensuchpackingmaterialsor
packingcontainersareclearlysuitableforrepetitiveuse.
6. Forlegalpurposes,theclassificationofgoodsinthesubheadings
of a heading shall be determined according to the terms of those
subheadings and any related subheading notes and with the necessary
changestotheaboverules,ontheunderstandingthatonlysubheadings
at the same level are comparable. For the purposes of this rule the
relative section and chapter notes also apply, unless the context
otherwiserequires.
PARTII
SpecialruleofinterpretationoftheBermudaNomenclature
1. Where there exists a more specific description for the
classification of goods in the Harmonized System than in the Bermuda
Nomenclature due to the deletion of certain Harmonized System
subheadingsforthepurposesofsummarization,thenthegoodsaretobe
classified under the Bermuda Nomenclature code bearing the same first
four or five digits as the Harmonized System code of the more specific
description.
2. InthisPart
"Bermuda nomenclature" means the Harmonized System
nomenclature (including the rules of interpretation and the
Section and Chapter notes thereof) as summarized and
amendedandsetoutinthisSchedule;
"Harmonized System" means nomenclature of the International
Convention on the Harmonized Commodity Description and
Coding System done in Brussels on 14th June 1983 as
amendedbytheProtocolofAmendmenttothatConvention.".
SectionI
9
CUSTOMSTARIFFAMENDMENT(No2)ACT2000
LIVEANIMALS;ANIMALPRODUCTS
Notes.
1.- Any reference in this Section to a particular genus or species of
ananimal,exceptwherethecontextotherwiserequires,includes
areferencetotheyoungofthatgenusorspecies.
2.- Except where the context otherwise requires, throughout the
Nomenclature any reference to "dried" products also covers
products which have been dehydrated, evaporated or freeze-
dried.
Chapter1
Liveanimals
Note.
1.- ThisChaptercoversallliveanimalsexcept:
(a) Fish and crustaceans, molluscs and other aquatic
invertebrates,ofheading03.01,03.06or03.07;
(b) Culturesofmicro-organismsandotherproductsofheading
30.02;and
(c) Animalsofheading95.08.
10