BERMUDA 1994 : 8 CUSTOMS TARIFF AMENDMENT (NO. 2) ACT 1994

Transcription

1 The Laws of Bermuda Annual Volume of Public Acts 1994 : 8 BERMUDA 1994 : 8 CUSTOMS TARIFF AMENDMENT (NO. 2) ACT 1994 [Date of Assent 22 March 1994] [Operative Date 23 February 1994] WHEREAS it is expedient further to amend the Customs Tariff Act 1970; and WHEREAS by virtue of the Provisional Collection of Customs Duties Act 1960 the provisions of the Customs Tariff Amendment Bill 1994 which was laid before, and read a first time in, the House of Assembly on 14 February 1994, for the period of four months, have statutory effect as if they were contained in an Act amending the Customs Tariff Act 1970, and, during that period, and subject to the said Provisional Collection of Customs Duties Act 1960, have full force and effect as if they were provisions of law; and WHEREAS it is expedient with immediate effect to modify certain provisions of the law which is in force by virtue of the said Provisional Collection of Customs Duties Act 1960: 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, and by the authority of the same, as follows: Short title 1 This Act may be cited as the Customs Tariff Amendment (No. 2) Act

2 THE CUSTOMS TARIFF AMENDMENT (NO. 2) ACT 1994 Interpretation 2 In this Act "the Act" means the Customs Tariff Act 1970; "the Amending Bill" means the Customs Tariff Amendment Bill 1994; "commencement date" means 23 February 1994; and "The Customs Tariff" means the rates of duty and other provisions specified in the Schedules to the Act, as having effect under the Act. Amends section 2 of the Act 3 Section 2 of the Act is amended (a) by renumbering the section as subsection (1); (b) by deleting the words "Subject to" and substituting the words "Subject to subsection (2) and"; and (c) by inserting the following as subsection (2) "(2) Notwithstanding subsection (1), and without prejudice to section 5, where a person (whether ordinarily resident in Bermuda or not) imports, by aircraft, any goods into Bermuda and the goods accompany that person, there shall be imposed on all dutiable items comprised in those goods, other than items in respect of which the rate of duty is 0.00% or 33.5%, duty at the standard rate of 22.25%.". Repeals and replaces the Second Schedule to the Act 4 The Second Schedule to the Act is repealed and the Schedule set forth in the Schedule to this Act is substituted. Modifies clause 5 of the Amending Bill 5 On and after the commencement clause 5 of the Amending Bill is modified (a) in the heading, by deleting "s 14" and substituting "s 13A"; and (b) in the first line, by deleting "section 14(5)" and substituting "section 13A(5)". 2 36

3 The Laws of Bermuda Annual Volume of Public Acts 1994 : 8 Modifies First Schedule to the Amending Bill 6 The customs duties provisions set forth in the First Schedule to the Amending Bill, being provisions which were in force immediately before the commencement date as part of The Customs Tariff are, on and after the commencement date modified as follows (a) in Section Two, by inserting next after item under the appropriate headings the following " Seeds for sowing value 0.00%"; (b) in Section Five, by inserting next after item under the appropriate headings the following " Clay and other refractory substances value 0.00% Lime value 5.00%"; (c) in Section Six (i) by inserting next after item under the appropriate headings the following " Detergents value 10.00%"; (ii) by inserting next after item under the appropriate headings the following " Resins of a kind used in the manufacturing of paints and varnishes; value 0.00%"; and (iii) by inserting next after item under the appropriate headings the following 3 37

4 THE CUSTOMS TARIFF AMENDMENT (NO. 2) ACT 1994 " Pre-recorded video tapes and films intended for public broadcasting by a public broadcasting service licensed under the Telecommunications Act 1986 value 5.00% Developed cinematographic films value 5.00%"; and (iv) in item , by inserting immediately after the word "papers" the words "as certified by the Director of Agriculture, Fisheries and Parks". (d) in Section Seven, by deleting all the words beginning with " " and ending with "22.25%" and substituting under the appropriate headings the following " Plastic and articles thereof (unless otherwise specified) value 22.25% Doors, windows and their frames and thresholds for doors, and jalousie blinds value 10.00%"; (e) in Section Ten, by inserting next after item under the appropriate headings the following " Maps and hydrographic or similar charts of all kinds value 10.00%"; (f) in Section Fifteen, by deleting all the words beginning with " " and ending with "22.25%" and substituting under the appropriate headings the following 4 38

5 The Laws of Bermuda Annual Volume of Public Acts 1994 : 8 " Aluminium and articles thereof (unless elsewhere specified) value 22.25% Doors, windows and their frames and threshholds for doors and jalousie blinds value 10.00%"; (g) in Section Sixteen (i) in item , by deleting the figure "33.50%" and substituting the figure "22.25%"; (ii) in item , by deleting the figure "33.50%" and substituting the figure "22.25%"; and (iii) by inserting next after item under the appropriate headings the following " Pre-recorded audio tapes for public broadcasting by a public broadcasting service licensed under the Telecommunications Act 1986 value 5.00%"; (h) in Section Seventeen (i) in item , by deleting the figure "150.00%" and substituting the following "75% on first $12,000 of value, 150% on value in excess of $12,000"; (ii) by inserting next after item , under the appropriate headings the following " Passenger motor cars designed for handicapped persons and value 0.00%; 39 5

6 THE CUSTOMS TARIFF AMENDMENT (NO. 2) ACT 1994 (iii) in item , by deleting the words "Invalid carriages" and substituting the words "Carriages other than motor"; and (i) in Section Twenty One, by inserting next after item under the appropriate headings the following " Antiques and furniture manufactured in Bermuda, maps and prints of Bermuda, certified to be of an age exceeding one hundred years value 0.00%". Modifies Fifth Schedule to the Amending Bill 7 The customs duties provisions set forth in the Fifth Schedule to the Amending Bill, being provisions which were in force immediately before the commencement date as part of The Customs Tariff are, on and after the commencement date modified as follows (a) under the heading "B FOR APPROVED PURPOSES CONNECTED WITH AIRCRAFT", by inserting next after item 6 the following "7 Books and forms in blank for the use in connection with freight and passenger business of airlines trading regularly with Bermuda."; (b) under the heading "E FOR SHIPPING", by inserting next after item 6 the following "7 Books and forms in blank for the use in connection with freight and passenger business of shipping lines trading regularly with Bermuda."; (c) in the heading "F APPARATUS AND MECHANICAL EQUIPMENT certified by the Director of Works and Engineering", by deleting the words "Director of" and substituting the words "Permanent Secretary of" and by deleting item 2 and substituting the following "2 Apparatus and mechanical equipment, including parts, specifically designed and to be used solely for the separation, treatment or disposal of waste, the collection 6 40

7 The Laws of Bermuda Annual Volume of Public Acts 1994 : 8 or utilization of heat derived from waste or the collection or utilization of energy derived from waste heat.". (d) under the heading "K FOR OTHER APPROVED PURPOSES" (i) (ii) in item 5, by adding next after the word "blueprints" the words "dressmaking patterns"; and by inserting next after item 41 the following new items "42 Gold or silver bullion, gold, silver or platinum bars, ingots or coins, and any other precious metal, being bullion bars, ingots, coins or metal imported for investment purposes, provided they are held by a bank licenced under the Banks Act Any community service vehicle (as defined in subsection (1) of Section 2 of the Motor Car Act 1951) of a kind described in Section 60 of that Act. 44 Fire engines, other fire-fighting equipment, and fire-fighting supplies, imported by the Government or by a municipal firefighting service for use in fighting fires. 45 Stained glass windows for churches or schools. 46 Communion wafers. 47 Organs and their accessories, for churches and schools. 48 Printed lesson materials, which are not for resale, for religious instruction by local churches.". Customs Tariff 8 On and after the commencement of this Act The Customs Tariff stands amended in accordance with the provisions of this Act. 41 7

8 THE CUSTOMS TARIFF AMENDMENT (NO. 2) ACT 1994 Commencement 9 This Act is deemed to have come into operation on 23 February SCHEDULE SECOND SCHEDULE (Section 4) Export Duties (This Schedule shall not be applicable to goods landed in these Islands from a vessel in distress and re-exported subsequently in the same vessel or to goods taken out of bond under subsections (3) and (4) of section 36 of the Revenue Act 1898). Item No. 1 On the following goods taken out of bond and exported in packages, that is, alcohol, arrack, brandy, cordials, gin, pepper-mint water, whisky, wine, rum and other potable spirits: Package, per litre or part of a litre On the following goods taken out of bond and shipped as ships' stores, shipped to a consignee in another country on a bill of lading or otherwise exported, save where duty is imposed by paragraphs 1, 7 and 8 of this Schedule: (a) Alcoholl $ (b) Arrack... l $ (c) Brandy... l $ (d) Cordials... l $ (e) Gin... l $

9 The Laws of Bermuda Annual Volume of Public Acts 1994 : (f) Malt, liquor, cider and perry in containers having a capacity of 5 litres or less... l $ (g) Peppermint water... l $ (h) Rum... l $ (i) Whisky... l $ (j) Other potable spirits... l $ (k) Wine... l $ (l) Rum or any other alcoholic beverages produced or blended in Bermuda... l Free (n) Tobacco, cigars and cigarettes % adv On rum or any other alcoholic beverage taken out of bond and shipped to a consignee in another country on a bill of lading, in any case where the amount of rum or other beverage comprising the shipment is not less than 225 litres.l $ On alcohol, arrack, brandy, cordials, gin, malt liquor, peppermint water, whisky, wine or rum transhipped as ships' stores or otherwise transhipped... l $ On tobacco, cigars and cigarettes transhipped as ships' stores or otherwise transhipped... 10% (1) On all goods (being goods other than goods mentioned in any of the foregoing paragraphs of this Schedule, or other than exempted goods) which are exported from these Islands, including exportation out of bond and exportation upon transhipment... 10% adv. adv. 43 9

10 THE CUSTOMS TARIFF AMENDMENT (NO. 2) ACT 1994 (2) The following goods shall be deemed to be exempted goods for the purposes of this paragraph, that is to say, (a) goods (other than restricted goods imported free of duty within the meaning of subsection (1) of section 89 of the Revenue Act 1898) which, having been imported into these Islands, have had all import duties payable in respect thereof duly paid; (b) goods which are manufactured in, or the product of, these Islands; (c) goods which, having being imported into these Islands solely for the purpose of transhipment are exported therefrom in circumstances where no person in, or ordinarily resident in, these Islands other than (i) any bona fide owner of the goods who is himself in transit through these Islands; or (ii) the carrier of the goods or any agent of such carrier, has any financial interest in the goods; 10 44

11 The Laws of Bermuda Annual Volume of Public Acts 1994 : 8 (d) goods which, having been permitted, by virtue of any provision of the First Schedule to this Act, to be imported into these Islands under bond that they will be exported within a certain time, are duly exported therefrom; (e) goods which are ships' or fuel, or aircraft stores or fuel (other than ship or aircraft stores or fuel, mentioned in paragraphs 1, 2, 4 or 5 of this Schedule); (f) goods which, having been imported into these Islands free of duty by virtue of the provisions of the United States Bases (Agreement) Act 1952, and being goods which have not entered into the commerce of these Islands, are exported therefrom directly from a Leased Area; (g) goods which, having been imported into these Islands, are found to be defective or unsatisfactory, are exported therefrom for the purpose of being returned to the original consignor or manufacturer of the goods; (h) goods which, having been landed in these Islands in error, are exported therefrom; (i) goods which, having been landed in these Islands in emergency, are exported therefrom; 43 11

12 THE CUSTOMS TARIFF AMENDMENT (NO. 2) ACT 1994 (j) (k) empty containers and barrels and external packaging and coverings, which, having been used bona fide in connection with the importation of goods into these Islands, are exported therefrom; letters (where such letters are not accompanied by anything other than correspondence) and postcards, which have been posted in these Islands On every 200 cigarettes or less taken out of bond and exported, up to 1000 cigarettes... $ On more than 1000 cigarettes taken out of bond and exported... value 10% 12 46