BERMUDA 1994 : 10 CUSTOMS TARIFF AMENDMENT ACT 1994

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1 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 BERMUDA 1994 : 10 CUSTOMS TARIFF AMENDMENT ACT 1994 [Date of Assent 23 March 1994] [Operative Date 14 February 1994] WHEREAS it is expedient to amend the Customs Tariff Act 1970: 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 Act Interpretation 2 In this Act "the Act" means the Customs Tariff Act 1970; "the commencement date" means 14 February 1994; Amendment of s 11 3 Section 11(1) of the Act is amended by deleting the words beginning with the words "the goods specified in Division 11" and ending with the word "Manufactures" and substituting the words "alcohol and alcoholic beverages and tobacco and tobacco manufactures specified in Section Four of the First Schedule". 49 1

2 CUSTOMS TARIFF AMENDMENT ACT 1994 Amendment of s 12 4 Section 12(1) of the Act is amended by deleting the word "Second" and substituting the words "Second, Fourth". Amendment of s 14 5 Section 14(5) of the Act is amended by deleting the word "Division" from the definition of "outstanding duty" in paragraph (a) and substituting the word "Section". Repeal and replacement of First Schedule 6 The First Schedule to the Act is repealed and the Schedule set forth in the First Schedule to this Act is substituted. Amendment of Fourth Schedule 7 The Fourth Schedule to the Act is amended (a) by deleting "$24.00" from paragraph 2(c) and substituting "$100.00"; (b) by deleting "90" wherever it appears in paragraph 3 and substituting "100"; and (c) by inserting the following entry in its proper alphabetical place in paragraph 3 "Rum cakes 100". Repeal and replacement of Fifth Schedule 8 The Fifth Schedule to the Act is repealed and the Schedule set forth in the Second Schedule to this Act is substituted. Commencement 9 This Act is deemed to have come into operation on the commencement date. 2 50

3 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 FIRST SCHEDULE (Section 6) FIRST SCHEDULE (Section 2) IMPORT DUTIES TABLE OF ABBREVIATIONS USED IN THE SCHEDULE KILOGRAM... LITRE... LITRE OF ALCOHOL... Abbreviations kg l la 3 51

4 CUSTOMS TARIFF AMENDMENT ACT 1994 FIRST SCHEDULE SECTION ONE LIVE ANIMALS; ANIMAL PRODUCTS Item No. Class or Description of Goods For Live horses, asses, mules and hinnies value 22.25% Swine value 0.00% Sheep and goats value 0.00% Poultry value 0.00% Bees value 0.00% Other live animals value 22.25% Meat and edible meat offal value 5.00% Fish and fish products for human consumption value 5.00% Crustaceans and molluscs value 10.00% Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included value 5.00% Milk and cream, concentrated or containing added sugar or other sweetening matter value 0.00% Products of animal origin, not elsewhere specified or included value 5.00% 4 52

5 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 SECTION TWO VEGETABLE PRODUCTS Item No. Class or Description of Goods For Live trees and other plants; cut flowers and ornamental foliage not elsewhere specified value 33.50% Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower value 0.00% Edible vegetables and certain roots and tubers value 5.00% Edible fruit and nuts; peel of citrus fruit or melons value 5.00% Coffee, tea, mate and spices value 5.00% Cereals (unworked and grains present) value 0.00% Products of the milling industry; malt; starches; inulin; wheat gluten value 0.00% Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal value 5.00% Lac; gums, resin and other vegetable saps and extracts value 5.00% Vegetable products not elsewhere specified value 5.00% 53 5

6 CUSTOMS TARIFF AMENDMENT ACT 1994 SECTION THREE ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES Item No. Class or Description of Goods For Animal or vegetable fats and oils and their cleavage value 5.00% Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils value 5.00% 6 54

7 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 SECTION FOUR PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES Ex- Bond Item No. Bonded Paid Class or Description of Goods for Preparations of meat or fish value 5.00% Preparations of crustaceans and molluscs value 10.00% Cane or beet sugar and chemically pure sucrose value 0.00% Other sugars, including chemically pure lactose, maltose, glucose and fructose; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey, caramel value 22.25% Molasses value 10.00% Confectionery (including chocolate) value 22.25% Cocoa and cocoa preparations value 10.00% Preparations of cereals, flour, starch or milk; pastrycooks' products value 10.00% 55 7

8 CUSTOMS TARIFF AMENDMENT ACT 1994 SECTION FOUR - Continued Ex- Bond Item No. Bonded Paid Class or Description of Goods for Preparations for infant use, put up for retail sale value 0.00% Prepared foods obtained by the swelling or roasting of cereals or cereal products (eg corn flakes) value 0.00% Preparations of vegetables, fruit, nuts, or other parts of plants value 5.00% Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter value 5.00% Miscellaneous edible preparations value 5.00% Ice cream and other edible ice value 22.25% Extracts, essences or concentrates used in the local manufacture of soft drinks value 0.00% Water, fresh in bulk value 0.00% 8 56

9 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 SECTION FOUR - Continued Ex- Bond Item No. Bonded Paid Class or Description of Goods for Mineral waters and aerated waters (not containing added sugar or other sweetening matter) value 33.50% Waters, including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit and vegetable juices under Item value 33.50% Beer made from malt Wine of fresh grapes, including fortified wines 1 $ Alcoholic beverages, containing up to 7% alcohol, which are a blend of wine, juices, and other flavoured additions 1 $ Vermouth and other wine of fresh grape flavoured with plants or aromatic substances 1 $ Other fermented beverages (eg cider, perry, mead)

10 CUSTOMS TARIFF AMENDMENT ACT 1994 Ex- Bond Item No. Bonded SECTION FOUR - Continued Paid Class or Description of Goods for Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength 1a $ Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength 1a $ Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages 1a $ Brandy 1a $ Whiskies 1a $ Rum and tafia 1a $ Gin and Geneva 1a $ Vodka 1a $ Cordials and liqueurs 1a $ Other 1a $

11 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 SECTION FOUR - Continued Ex- Bond Item No. Bonded Paid Class or Description of Goods for Vinegar and substitutes for vinegar obtained from acetic acid value 22.25% Preparations of a kind used in animal feeding (unless elsewhere specified) value 0.00% Dog or cat food and other food for pets value 22.25% Unmanufactured tobacco and tobacco refuse kg Cigars, cheroots and cigarillos, containing tobacco value 22.25% Cigarettes containing tobacco kg $ Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco, tobacco extracts and essences value 33.50% 59 11

12 CUSTOMS TARIFF AMENDMENT ACT 1994 SECTION FIVE MINERAL PRODUCTS Ex-Bond Exempt Ex- Bond Item No. Bonded Paid Class or Description of Goods for Salt value 0.00% Cement, whether or not coloured value 5.00% Ready mixed cement value 5.00% Earths and stone (including gravel, sand and aggregate); plastering materials unless elsewhere specified value 22.25% Ores, slag and ash value 22.25% Coal; briquettes, ovoids and similar solid fuels manufactured from coal value 22.25% Motor spirit (gasoline) and other light oils and preparations Kerosene and other medium oils (not including gas oils) Gas oils (diesel) Gas oil supplied to BELCO or a hotel licenced under the Hotels (Licensing and Control) Act

13 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 SECTION FIVE - Continued Ex-Bond Exempt Ex-Bond Item No. Bonded Paid Class or Description of Goods for Fuel oils not otherwise specified or included Fuel oils supplied to BELCO or a hotel licensed under the Hotels (Licensing and Control) Act Other (lubricating oils and greases etc) value 22.25% Petroleum gases and other gaseous hydrocarbons Petroleum jelly; paraffin wax, other mineral waxes and similar products obtained by synthesis or by other processes whether or not coloured value 22.25% value 22.25% Bitumen and asphalt value 22.25% 61 13

14 CUSTOMS TARIFF AMENDMENT ACT 1994 SECTION SIX PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES Item No. Class or Description of Goods For Inorganic chemicals; organic or inorganic compounds of precious metals, of rare metals, of radioactive elements or of isotopes value 22.25% Organic chemicals value 22.25% Pharmaceutical products (excluding foods and beverages such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) (Section 4), unless elsewhere specified value 22.25% Antitoxins, insulin, vaccines and serums used for therapeutic and immunization purposes and certified as such by the Chief Medical Officer value 0.00% Medicaments in the opinion of the Chief Medical Officer available to the public with safety only where prescribed by a physician and certified as such by the Chief Medical Officer (prescription drugs) value 0.00% Component parts which to the satisfaction of the Collector of Customs are for use in the manufacture of false teeth value 0.00% Fertilisers value 0.00% Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics value 22.25% Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels) value 0.00% 14 62

15 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 SECTION SIX - Continued Item No. Class or Description of Goods For Printing ink, writing or drawing ink and other inks, whether or not concentrated or not value 0.00% Essential oils and resinoids, shampoos and toothpaste, cosmetic and other toilet preparations (unless elsewhere specified) value 22.25% Perfumes and toilet waters value 10.00% Bay rum 1a $ Soap, organic surface agents, washing preparations, lubricating preparations, artificial waxes, prepared waves, polishing or scouring preparations, candles and similar articles, modelling waxes value 22.25% Preparations known as "dental wax" or as dental impression compounds; other preparations for use in dentistry with a basis of plaster (of calcinal gypsum or calcium sulphate) value 0.00% Albuminoidal substances, modified starches; glues enzymes value 22.25% Explosives, pyrotechnic products, matches, pyrophonic alloys, liquid or liquified gas fuels in containers for filling or refilling cigarette or similar lighters value 22.25% Photographic or cinemotographic products which permit the formation of visible images directly or indirectly by the action of light or other form of radiation on sensitive surfaces (unless elsewhere specified) value 22.25% Photographic film for x-ray value 0.00% 63 15

16 CUSTOMS TARIFF AMENDMENT ACT 1994 SECTION SIX - Continued Item No. Class or Description of Goods For Miscellaneous chemical products (unless elsewhere specified) value 22.25% Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant growth regulators, disinfectants and similar products put up in forms or packings for retail sale or as preparations or articles (for example sulphur treated bands, wicks and candles, and fly papers value 0.00% 16 64

17 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 SECTION SEVEN PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF Item No. Class or Description of Goods For Plastic and articles thereof value 22.25% Rubber and articles thereof (unless elsewhere specified) value 22.25% Pneumatic tyres of rubber value 33.50% Hygienic or pharmaceutical articles (including teats) of vulcanised rubber other than hard rubber, with or without fittings of hard rubber value 22.25% 65 17

18 CUSTOMS TARIFF AMENDMENT ACT 1994 SECTION EIGHT RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF Item No. Class or Description of Goods For Raw hides and skins (other than furskins) and leather value 0.00% Articles of leather, saddlery and harness, travel goods, handbags and similar containers, articles of animal gut (excluding shoes) value 22.25% Furskins and artificial fur; manufactures thereof value 33.50% 18 66

19 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 SECTION NINE WOOD AND ARTICLES OF WOOD Item No. Class or Description of Goods For Wood and articles of wood; wood charcoal (unless elsewhere specified) value 22.25% Wood in the rough, whether stripped or not stripped of bark or sapwood, or roughly squared (i.e. lumber) value 5.00% Plywood, veneered panels and similar laminated wood value 22.25% Builders' joinery and carpentry of wood (eg windows, French windows doors and their frames) value 10.00% Cork and articles of cork value 22.25% Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork value 22.25% 67 19

20 CUSTOMS TARIFF AMENDMENT ACT 1994 SECTION TEN PULP OF WOOD OR OTHER FIBROUS CELLULOSIC MATERIAL Item No. Class or Description of Goods For Pulp of wood or other fibrous cellulosic material; waste and scrap paper and cardboard value 22.25% Paper and paperboard; articles of paper pulp, of paper or of paperboard (unless elsewhere specified) value 22.25% Newsprint in rolls or sheets value 10.00% Paper for use in the printing industry value 10.00% Cartons, boxes, cases, bags and other packing containers of paper, paperboard, cellulose wadding or webs of cellulose fibre used for packaging products grown or manufactured in these Islands value 0.00% Printed books, newspapers, journals and periodicals value 0.00% Other printed matter including printed pictures and photographs value 22.25% 20 68

21 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 SECTION ELEVEN TEXTILES AND TEXTILES ARTICLES Item No Class or Description of Goods For Wadding, felt and non wovens, special yarns; twine, cordage, ropes and cables and articles thereof value 22.25% Carpets and other textile floor coverings value 22.25% Special woven fabrics, tufted textile fabrics, lace; tapestries; trimmings; embroidery value 22.25% Impregnated, coated, covered or laminated textile fabrics; textiles of a kind suitable for industrial use value 22.25% Articles of apparel and clothing accessories (unless elsewhere specified) value 22.25% Articles of apparel and clothing accessories of pure natural fibre value 8.50% Articles of childrens' apparel and clothing accessories value 10.00% Other made up textile articles, bed linen, curtains, other furnishing articles; worn textile articles; rags value 22.25% 69 21

22 CUSTOMS TARIFF AMENDMENT ACT 1994 SECTION TWELVE FOOTWEAR, HEADGEAR, UMBRELLAS, WALKING STICKS, ARTIFICIAL FLOWERS Item No. Class or Description of Goods For Footwear, gaiters and the like; parts of such articles value 10.00% Headgear and parts thereof value 22.25% Umbrellas, sun umbrellas, walking sticks, seat sticks, whips, riding crops and parts thereof value 22.25% Prepared feathers and down and articles of feather or downs, artificial flowers; articles of human hair value 22.25% 22 70

23 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 SECTION THIRTEEN ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE Item No. Class or Description of Goods For Building materials and other articles of stone, plaster, cement, asbestos, mica or similar materials value 22.25% Ceramic products (unless elsewhere specified) value 22.25% Tableware and kitchenware value 10.00% Statuettes and other ornamental ceramic articles value 8.50% Glass and glassware (unless elsewhere specified) value 22.25% Carboys, bottles, jars, pots, phials and other containers of glass, re-usable value 0.00% Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes value 10.00% Glasses for corrective spectacles value 22.25% 71 23

24 CUSTOMS TARIFF AMENDMENT ACT 1994 SECTION FOURTEEN NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN Item No. Class or Description of Goods For Natural or cultured pearls, precious or semi-precious stones, coral, precious metals, metals clad with precious metals and articles thereof value 8.50% Imitation jewellery value 33.50% Coin value 0.00% 24 72

25 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 SECTION FIFTEEN BASE METALS AND ARTICLES OF BASE METAL Item No. Class or Description of Goods For Articles of iron and steel value 22.25% Stoves, ranges, grates, cookers, barbeques, braziers, gas rings, plate warmers and similar non-electric domestic appliances value 22.25% Copper and articles thereof value 22.25% Bronze (unwrought) imported by bona fide artists or sculptors ordinarily resident in Bermuda value 0.00% Nickel and articles thereof value 22.25% Aluminium and articles thereof value 22.25% Lead and articles thereof value 22.25% Zinc and articles thereof value 22.25% Tin and articles thereof value 22.25% Other base metals, cermets: articles thereof value 22.25% Hand tools, implements; parts thereof (unless elsewhere specified) value 22.25% Cutlery value 22.25% Miscellaneous articles of base metal value 22.25% 73 25

26 CUSTOMS TARIFF AMENDMENT ACT 1994 SECTION SIXTEEN MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGINE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES Item No. Class or Description of Goods For Boilers, machinery and mechanical appliances; parts thereof (unless elsewhere specified) value 22.25% Spark-ignition reciprocating or rotary internal combustion piston engines and parts thereof value 22.25% Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) and parts thereof value 22.25% Air conditioning machines and parts thereof value 33.50% Refrigerators, freezers and other refrigerating equipment and parts thereof value 22.25% Lifting, handling, loading or unloading machinery (eg lifts escalators, conveyors) and parts thereof value 33.50% Apparatus, mechanical plant and aircraft catering equipment, including material for repairs thereto, for the sole purpose of facilitating the loading and discharging of cargo and passengers on or from aircraft or ships within a customs area or other place approved by the Collector of Customs value 10.00% Automatic data processing machines and units thereof value 22.25% 26 74

27 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 SECTION SIXTEEN - Continued Item No. Class or Description of Goods For Software packages, excluding games (Heading ), for automatic data processing machines value 0.00% Other office machines and parts thereof value 22.25% Vending machines and parts thereof value 33.50% Domestic appliances (not elsewhere specified) value 22.25% Electrical machinery and equipment and parts thereof (unless elsewhere specified) value 22.25% Electric generating sets and rotary converters value 33.50% Primary cells and batteries value 33.50% Electrical apparatus for line telephony or line telegraphy, including such apparatus for carrier-current line systems value 22.25% Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones, earphones, audio frequency electric amplifiers; electric sound amplifiers (and parts thereof) value 33.50% Record decks, record players, cassette players and other sound reproducing apparatus (and parts thereof) value 33.50% Magnetic tape recorders and other sound recording apparatus value 22.25% Records, tapes and other recorded media for sound or similarly recorded phenomena value 22.25% 75 27

28 CUSTOMS TARIFF AMENDMENT ACT 1994 SECTION SIXTEEN - Continued Item No. Class or Description of Goods For Reception apparatus for radio telephony, radio-telegraphy or radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock (and parts thereof) value 33.50% Television receivers and video recording or reproducing apparatus (and parts thereof) value 33.50% 28 76

29 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 SECTION SEVENTEEN VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT Item No. Class or Description of Goods For Public transport type motor vehicles value 33.50% Passenger motor cars (other than buses or special vehicles) of value of $12,000 or less value 75.00% Passenger motor cars (other than buses or special vehicles) of value greater than $12,000 value % Golf carts value 33.50% Taxis value 10.00% Taxis fitted with ramps for invalid chairs value 0.00% Passenger motor cars powered by electricity value 0.00% Trucks, vans and other special purpose vehicles value 33.50% Parts and accessories value 33.50% Motorcycles (including mopeds) and cycles fitted with an auxiliary motor and parts thereof value 33.50% Bicycles and other cycles not motorised; parts and accessories value 22.25% Invalid carriages value 0.00% Baby carriages and parts thereof value 22.25% Trailers and semi trailers, other vehicles not mechanically propelled, parts thereof value 22.25% Aircraft and parts thereof (unless elsewhere specified) value 22.25% 77 29

30 CUSTOMS TARIFF AMENDMENT ACT 1994 SECTION SEVENTEEN - Continued Item No. Class or Description of Goods For Aircraft temporarily imported for the sole purpose of sale, or disposal in any other manner, abroad within twenty-four hours (or such longer period as the Collector of Customs may in writing permit) value 0.00% Ships, boats and floating structures (unless elsewhere specified) value 55.00% Fittings for vessels which the Director of Marine and Ports and the Collector are satisfied will be used only for commercial tours or charter fishing value 22.25% Sailing vessels assembled or in kit form, of a class approved by the Minister for class yacht racing value 33.50% Specialised fittings of vessels in Item No value 22.25% Fittings for vessels other than under heading value 33.50% 30 78

31 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 SECTION EIGHTEEN OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF Item No. Class or Description of Goods For Optical, photographic, cinematographic, measuring, checking, precision medical or surgical instruments and apparatus; parts and accessories (unless elsewhere specified) value 22.25% Photographic (other than cinematographic) cameras; parts and accessories value 8.50% Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus; parts and accessories value 22.25% Clocks and watches and parts thereof value 10.00% Musical instruments; parts and accessories thereof value 22.25% 79 31

32 CUSTOMS TARIFF AMENDMENT ACT 1994 SECTION NINETEEN ARMS AND AMMUNITION Item No. Class or Description of Goods For Arms and ammunition value 22.25% 32 80

33 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 SECTION TWENTY MISCELLANEOUS MANUFACTURED ARTICLES Item No. Class or Description of Goods For Furniture, bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and light fittings; prefabricated buildings value 22.25% Toys, games and sports requisites; parts and accessories thereof value 22.25% Miscellaneous manufactured articles value 22.25% Postal and courier packages containing bona fide gifts (a) on the first $20 of value value 0.00% (b) on the value exceeding $20 value according to contents Other postal and courier packages value according to contents 81 33

34 CUSTOMS TARIFF AMENDMENT ACT 1994 SECTION TWENTY ONE WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES Item No. Class or Description of Goods For Paintings, drawings and pastels (framed or unframed), original engravings, prints and lithographs; original sculpture and statuary in any material value 10.00% Paintings and sculpture portraying scenes or events in Bermuda made or executed prior to 1970 value 0.00% Postage or revenue stamps value 0.00% Antiques certified to be of an age exceeding one hundred years value 8.50% 34 82

35 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 SECOND SCHEDULE (Section 8) FIFTH SCHEDULE (Section 5) TABLE OF EXEMPTIONS FROM DUTY The following items are exempt from customs duty provided the Collector of Customs is satisfied that the goods in question are imported for the purpose prescribed. A FOR AGRICULTURE AND FISHERIES - the following items approved by the Director of Agriculture, Fisheries and Parks: 1 Agricultural equipment of the following kinds; farm tractors, sprayers, ploughs, harrows, cultivators, fertilizer distributors, seeders, harvesters, ensilage cutters, shredders and chippers. 2 Prefabricated greenhouses, synthetic greenhouse covering and mulches, irrigation tubing, filters and fittings. 3 Equipment used in the poultry industry, for example: incubators, brooders, cages, feeders, waterers, egg washers, baskets, graders. 4 Machinery and parts thereof and equipment to be used in the dairy industry for the production, processing or packaging of fresh milk or for the milking of cows. 5 Machinery and parts thereof to be used in the fishing industry for the production of ice, for the freezing, processing, or packaging of Bermuda fish or fish products. 6 Composting equipment (including bins and composting aids). 7 Soil supplements. 8 Commercial fishing equipment, gear, and supplies of the following description: nets, webbing, ropes, floats, weights, traps and parts, hooks, swivels and lines, winches, power blocks, water and bilge pumps, fishing boat engines, alternators, generators, auxiliary generators and parts thereof, shafts, propellers, rudders 83 35

36 CUSTOMS TARIFF AMENDMENT ACT 1994 and fittings, fighting chairs when designed to be attached to a boat, lubrication oils for marine engines B FIFTH SCHEDULE Continued when purchased in bulk, electrical and electronic apparatus or equipment including echo and sonar used for sounding or locating shoals of fish, when imported or taken out of bond by or on behalf of commercial fishermen licensed under the Fisheries Regulations In the event of sale locally or disposal otherwise (except through loss or use) of any said articles duty ordinarily payable at the time of sale or disposal on like articles will be duly payable thereon. 9 Aqua culture equipment, and parts for the fabrication and maintenance of aqua culture equipment (e.g. tanks, cages, rafts, ropes and moorings, plumbing, thermoregulation, feeding and lighting systems, filters, pumps and water purifiers, laboratory equipment and supplies, chemicals, nutrients, antibiotics, fungicides and other medicines, food and fertilizer, culture animals and plants, boat engines, motors and equipment for tending cages, rafts and the like for persons registered with the Department of Agriculture, Fisheries and Parks as aquaculturists. 10 Chemicals and equipment for combating oil pollution. FOR APPROVED PURPOSES CONNECTED WITH AIRCRAFT 1 Aircraft and all appurtenances, engines and parts thereof which the Collector of Customs is satisfied form part of such aircraft or are to be used for repairing or maintaining such aircraft where (a) such aircraft are engaged in the carriage of cargo or passengers to and from places outside these Islands; or (b) such aircraft are on experimental or scientific flights; or (c) such aircraft and parts thereof have been imported into these Islands by and for the use of persons not ordinarily resident in these Islands and intended to remain in these Islands for a period not exceeding six months; provided that such aircraft and parts thereof 36 84

37 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 do not remain in these Islands for a period exceeding six months or for longer as the Collector of Customs may in writing permit; or 83 37

38 CUSTOMS TARIFF AMENDMENT ACT 1994 FIFTH SCHEDULE Continued (d) a certificate of exemption has been issued in respect of such aircraft. 2 Aircraft lubricants intended for use in aircraft employed in commercial service to and from or calling at these Islands from beyond the seas or in aircraft employed in international experimental flights. 3 Tools, instructional films and equipment imported and used by the owners of aircraft regularly trading to these Islands, being tools and equipment required for the mechanical servicing of aircraft, on bond being furnished to the Collector of Customs that in the event of the sale or disposal locally of any of the said tools or equipment the duty ordinarily payable, at the time of disposal, on like goods will duly be paid thereon. 4 Equipment imported and used by the owners of aircraft regularly trading to these Islands, being equipment required for the navigation of aircraft, on bond being furnished to the Collector of Customs that in the event of sale or disposal locally of any such equipment or any part thereof the duty ordinarily payable at the time of disposal on like goods will be paid thereon. 5 Other equipment which the Collector of Customs is satisfied normally constitutes part of the equipment of aircraft in flight belonging to the owners of aircraft regularly trading to these Islands, provided that import duty will be payable on the whole importation if some part thereof is subsequently brought into local use. 6 Tools belonging to or for the use of an aircraft engineer or mechanic intended for his personal use for purposes directly connected with the servicing or repair of aircraft in these Islands on a deposit being made to the Collector of Customs in such sum as he may require repayable on the export of the tools from these Islands within ninety days, (or such longer period as the Minister may approve). FIFTH SCHEDULE Continued C FOR EDUCATIONAL PURPOSES - certified by the Chief Education Officer: 38 84

39 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 1 Classroom and office stationery; art equipment and supplies; sports, physical education and recreational equipment; audio equipment (excluding Karaoke systems) and accessories; visual equipment and accessories; computer equipment, parts and accessories; musical instruments; teaching aids; classroom furniture and equipment (including equipment for home economics); office furniture and equipment for bona fide use in a school or the Ministry of Education Headquarters. 2 Films of an education nature and not intended for commercial exhibition. D FOR HEALTH - the following items approved by the Chief Medical Officer: 1 Crutches; orthopaedic shoes and other orthopaedic appliances; surgical or compression stockings, belts and trusses; artificial limbs, eyes, teeth and other artificial parts of the body; hearing aids and other hearing appliances manufactured for the purpose of providing better hearing for persons afflicted with deafness: other appliances (excluding eye-glasses) intended to compensate for a physical defect or disability. 2 Hospital equipment and accessories and spare parts thereof given or bequeathed for the purposes of the hospitals, and instruments and equipment bona fide imported and for the use of a visiting consultant member of the attending medical staff of the hospitals, subject to such equipment being exported on the conclusion of the visit of the said consultant member of staff. 3 Insecticides, poisons or apparatus for the destruction of insects, rodents or vermin. 4 Materials, articles and goods imported by or for the use of the Bermuda Branch of the British Red Cross Society or of the Bermuda Society for the Blind. FIFTH SCHEDULE Continued 5 Medical, therapeutic and X-ray equipment imported by the Bermuda Tuberculosis Association upon certificate from the Association that the items in respect of which 87 39

40 CUSTOMS TARIFF AMENDMENT ACT 1994 E exemption from duty is claimed will be used in connection with the work of the Association. 6 Equipment and supplies imported by the Patients Assistance League and Services (PALS) upon certificate from PALS that the items in respect of which exemption is claimed will be used in the work of the Society. 7 Diabetic equipment imported by the Bermuda Diabetic Association upon certificate from the Association that the items in respect of which exemption from duty is claimed will be used in the work of the Association. 8 Pharmaceutical supplies for use in the Preventative Dental Programme. 9 Renal dialysis equipment. 10 Food supplements. FOR SHIPPING 1 Vessels and articles and parts (being articles and parts whether or not attached to vessels, which the Collector of Customs is satisfied form or are to form part) of vessels: (a) which are involved in the carriage of passengers or cargo to and from places outside Bermuda; or (b) which have been imported into Bermuda by and for the use of (i) (ii) persons who are not ordinarly resident in Bermuda and do not intend to remain in Bermuda for longer than six months; or persons whose main or permanent residence is outside Bermuda but, without being gainfully employed in Bermuda, maintain a residence in Bermuda: Provided the vessels do not in either such case remain in Bermuda longer than six months (or such 40 86

41 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 FIFTH SCHEDULE Continued greater time as the Collector of Customs may in writing permit); or (c) in respect of which a certificate of exemption has been issued by the Minister under Section 6 of this Act; or (d) which are class racing boats imported by or for visiting yachtsmen who are not ordinarly resident in Bermuda for competing in a race at or off these Islands recognised by the Minister of Finance, on an undertaking being given to the satisfaction of the Collector of Customs that such goods will be exported within one month after completion of the race (or such greater time as the Collector of Customs may in writing permit). 2 Vessels and articles and parts (being articles and parts, whether or not attached to vessels, which the Collector of Customs is satisfied form, or are to form, part) of vessels which either: (a) are owned and operated by the Government; or (b) the Director of Agriculture and Fisheries is satisfied are to be used only for commercial fishing or scientific research directly or for hire or reward for commercial fishing or scientific research. 3 Sea buoys, beacons and lighting equipment for same, batteries and ship's chains imported by a Government Department for the purpose of marking navigational channels. 4 Life boats, their equipment and crews' accoutrements; life buoys, life jackets, life saving resuscitators, flares, rockets, inflatable life rafts and apparatus for making radio distress signals of a pattern approved by the Director of Marine and Ports Services and which in the opinion of the Collector of Customs are bona fide life saving equipment specifically designed for ensuring the safety of life at sea

42 CUSTOMS TARIFF AMENDMENT ACT Uniforms for officers of the Mercantile Marine, that is to say the special dress of such officers indicating their rank and profession, including the necessary badges, FIFTH SCHEDULE Continued decorations, and ornaments thereto on proof to the satisfaction of the Collector of Customs that such uniforms are to be used by officers in ships trading regularly between these Islands and places abroad. 6 Radios and radio telephones being transmitting and receiving sets of a pattern approved by the Telecommunications Officer intended to be installed and operated in any vessel. F APPARATUS AND MECHANICAL EQUIPMENT - certified by the Director of Works and Engineering: G 1 Apparatus and mechanical equipment, including parts, to be used solely for the production of fresh water or for the recycling of fresh water. 2 Plant and equipment for use in the separation, treatment or disposal of waste; the collection or utilization of heat derived from waste; the collection or utilization of energy derived from waste heat. 3 Solar panels, photo-voltaic cells and component parts. FOR TOURISM - certified by the Director of Tourism: 1 Goods to be appropriated as prizes for sports and other events under the auspices of the Department of Tourism. 2 Photographic goods and equipment brought into these Islands under the auspices of the Department of Tourism for work which publicizes Bermuda in other countries, if the goods and equipment are subsequently re-exported within a reasonable time. 3 Sails imported by or for visiting yachtsmen for competing in races at or off these Islands under the auspices of the Department of Tourism, on an undertaking being given to the satisfaction of the Collector of Customs that such goods will be exported. 4 Goods imported for use in connection with the holding of a bona fide convention or conference (being a convention or conference having delegates thereto from 42 88

43 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 FIFTH SCHEDULE Continued H outside these Islands and approved by the Director of Tourism or the Collector of Customs), on an undertaking being given to the Collector of Customs in such form as he may approve that in the event of the sale locally of any of the said goods the duty ordinarily payable on like goods at the time of sale will duly be paid. FOR MILITARY FORCES 1 Goods the property of Her Majesty imported into these Islands for the use of any of Her Majesty's Forces, or any branch or department of the Government of any of Her Majesty's dominions, on satisfactory proof being furnished to that effect on compliance by the appropriate officer or officers with such regulations as may be made by the Minister with respect to such importation. 2 Goods enclosed in one parcel, not exceeding $20 in value addressed to a bona fide member of Her Majesty's Forces (other than local forces) stationed in these Islands, imported for his own personal use on compliance with any regulations made by the Minister in respect to such importations and on a written declaration being furnished to the Collector of Customs that, in the event of sale locally or disposal otherwise of any said articles, the duty ordinarily payable on like articles at the time of sale or disposal will be duly paid thereon. 3 Goods imported solely for their own use by persons to whom the provisions of section 36(6) of the Revenue Act 1898, have been applied by notice published in the Gazette, except any goods excluded under any such notice. 4 Goods imported into these Islands by or under the authority of the appropriate officer of Her Majesty's Forces to be appropriated as prizes for competition by members of Her Majesty's Forces at Royal Navy, Army or Royal Air Force rifle meetings. 5 Gymnastics apparatus, sports equipment and goods imported by or under the authority of the appropriate 43 91

44 CUSTOMS TARIFF AMENDMENT ACT 1994 FIFTH SCHEDULE Continued officer of Her Majesty's Forces for use in games and sports by members of Her Majesty's Forces. 6 Household effects of members of Her Majesty's Forces arriving in these Islands on posting for duty therein, in use by such persons prior to their arrival in these Islands as aforesaid and imported by them on arrival or within six months thereafter or within such longer period as the Minister may allow, on bond being furnished to the Collector of Customs that in the event of sale or disposal locally of any of the said effects the duty ordinarily payable on like goods at the time of sale or disposal will duly be paid thereon. 7 Household effects of persons employed in a civilian capacity in any of Her Majesty's Forces establishments in these Islands arriving in these Islands on posting for duty therein, in use by such persons prior to their arrival in these Islands and imported by them on arrival or within six months thereafter, or within such longer period as the Minister may allow, on certificate furnished to the Collector of Customs by the appropriate officer of Her Majesty's Government in the ed Kingdom, and on bond being furnished to the Collector of Customs that in the event of sale or disposal locally the duty ordinarily payable on like goods at the time of sale or disposal will duly be paid thereon. 8 Regimental plate, furniture, table linen, glass, china, cutlery or band instruments the joint property of any Regimental Mess or of the officers of any of Her Majesty's Forces stationed in these Islands. 9 Uniforms, Naval, Military, Air Force or Civil, that is to say, the special dress of the Navy, Military, Air Force or Colonial Officers, or of Civil Officers of any of the Governments of any of Her Majesty's dominions or of any foreign state, indicating their rank and profession, including the necessary arms, badges, decorations and ornaments proper thereto imported by such persons for their personal use. I FOR DIPLOMATIC MISSIONS, INTERNATIONAL ORGANIZA- TIONS AND THEIR PERSONNEL AND PUBLIC OFFICERS 44 90

45 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 FIFTH SCHEDULE Continued 1 Goods imported into or taken out of a bonded warehouse in these islands by or for the use of the Governor, the Senior British Naval Officer West Indies on the Station, the Resident Naval Officer and intended for use or consumption in their establishments or by their families in these Islands. 2 Consumable goods, imported into or taken out of bonded warehouse in these Islands by or for the use of a person performing the functions of the office of Governor by virtue of Section 18 or Section 19 of the Constitution for use by him during the period that he is performing those functions provided that any such goods which are not expended at the time he ceases to perform those functions shall be dutiable at the rate of duty then applicable. 3 Goods, the property of the Government of any of Her Majesty's dominions or of the Government of any foreign state, imported into these Islands for use at or in connection with any establishment or institution in these Islands maintained by such Government solely for scientific purposes, on proof to the satisfaction of the Collector of Customs that such goods have been so imported. 4 Household effects, to a maximum assessed value of $5,000; of public officers or of officers of any civil branch or department of the Government of any of Her Majesty's dominions outside these Islands or of any foreign state, on first appointment or transfer to these Islands from elsewhere, in use by such officers prior to their arrival in these Islands and imported by them on first arrival in these Islands or within six months thereafter. In this item "public officer" has the same meaning as in Section 102(1) of the Constitution save that it shall include the Chief Justice and any Puisne Judge of the Supreme Court and shall also include teachers in aided schools within the meaning of the Education Act 1954 and the Chief Executive Officer and the instructional staff of the Bermuda College

46 CUSTOMS TARIFF AMENDMENT ACT 1994 J FIFTH SCHEDULE Continued 5 Supplies imported into these Islands for the use of the Consulate of any foreign country into which similar supplies for the use of Her Majesty's Consulates are admitted free of import duties. 6 Supplies imported into these Islands for the use of the Honorary Consul of any foreign country to the satisfaction of the Collector of Customs that such supplies (being flags, stationery, seals of office, official correspondence, passports and similar items) are for official use only, and on certificate by the Deputy Governor, that similar supplies for the use of Her Majesty's consular representatives are admitted duty free in such foreign country. 7 ed Nations Special Fund and Commonwealth Fund for Technical Co-operation: (a) equipment and supplies certified by the Secretary to the Cabinet as having been imported in connection with a project arranged with one of those Funds; and (b) household effects of foreign officers of one of those Funds assigned by the Fund to such a project. FOR THE MOVEMENT OF PERSONS 1 Baggage consisting of the wearing apparel and personal effects of a passenger, including articles for personal use of such passenger whilst travelling and alcoholic beverages not exceeding 1 litre of spirits and 1litre of wine and tobacco not exceeding 0.5 kg of tobacco, fifty cigars and two hundred cigarettes. 2 Goods to the aggregate value of $ belonging to a passenger ordinarily resident in these Islands which accompany that passenger and have been acquired by him in a country or countries visited by him for his personal or household use or as souvenirs or gifts, but not bought on commission or as an accommodation for any other person or for sale as commercial samples, to the satisfaction of the Collector of Customs; 46 92

47 The Laws of Bermuda Annual Volume of Public Acts 1994 : 10 FIFTH SCHEDULE Continued Provided the passenger in question (a) shall not be entitled to the exemption granted in this sub-paragraph in respect of alcoholic beverages or tobacco in excess of the quantities specified in subparagraph 1. (b) must have been outside of these Islands for a period in excess of 72 hours. 3 Property belonging to and accompanying a non-resident on a temporary visit to these Islands intended for his personal use for purposes directly connected with his visit but not for sale or disposal to any person in these Islands: provided that any such property shall be taken out of these Islands within six months. 4 Bona fide baggage entering these Islands within ninety days before or after the arrival of passengers at the discretion of the Collector of Customs, or entering these Islands at any time before or after the arrival of passengers, at the discretion of the Minister. 5 Property belonging to and accompanying a member of crew of a ship or aircraft temporarily within the territorial waters or airspace of these Islands, which property the Collector of Customs is satisfied, is landed for the personal use of such member [for the amusement or recreation] provided that any such property is returned to the ship or aircraft before its departure from these Islands. 6 Goods to the aggregate value of $30 imported by and accompanying a person not ordinarily resident in these Islands ("a visitor") and intended as a gift for another person and not for sale. Provided that: (a) a visitor shall not be entitled to the exemption granted in this sub-paragraph in respect of alcoholic beverages or tobacco in excess of the quantities specified in sub-paragraph 1; and 95 47