The Laws of Bermuda Annual Volume of Public Acts 1993 : 11 BERMUDA 1993 : 11 CUSTOMS TARIFF AMENDMENT ACT 1993 [Date of Assent 22 March 1993] [Operative Date 17 February 1993] 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 1993. Interpretation 2 In this Act "the Act" means the Customs Tariff Act 1970; "column", unless the context otherwise requires, means column of the Second Schedule to this Act; "the commencement date" means 17th February 1993; "the Customs Tariff" means the rates of duty and other provisions specified in the five Schedules to the Act, as having effect under the Act. Deletion of items from Customs Tariff 3 The items of the Customs Tariff described in the First Schedule to this Act are deleted from the First Schedule of the Customs Tariff. 1
CUSTOMS TARIFF AMENDMENT ACT 1993 Amendment of First Schedule of Customs Tariff 4 (1) The rates of duty respectively imposed by the Customs Tariff immediately before the commencement date on the items specified in column 1 cease to have effect. (2) On and after the commencement date (a) the rates of duty respectively specified in column 3 have effect in respect of the abovementioned items specified in column 1 as described in column 2; (b) the new items, and respective rates of duty, set forth in the Third Schedule to this Act form part of the First Schedule of the Customs Tariff, each in its proper numerical place, and the Customs Tariff stands amended accordingly. Amendment of Fifth Schedule of Customs Tariff 5 The Fifth Schedule of the Customs Tariff is amended in the manner specified in the Fourth Schedule to this Act. Commencement 6 This Act is deemed to have commenced on the commencement date. 2
The Laws of Bermuda Annual Volume of Public Acts 1993 : 11 FIRST SCHEDULE (Section 3) Deletion of Items from the First Schedule to the Customs Tariff Act 1970 533.61 Printing inks to be used as raw material of a kind provided for in item 641.01 kg value 11.25% 653.46 Cotton, silk, woollen, linen or other such fabrics (piece goods) for use bona fide in the local dressmaking business kg value 16.75% 737.86 Bodies, chassis, frames and other parts for motor vehicles (not including rubber tyres. See Item 629.12) kg value 33.5% 845.50 Plain T-shirts and gym shorts, in each case made of any natural fibre or any mixture of natural fibres, to be used bona fide in the local business of screen-printing no. value 5% 845.51 Plain T-shirts and gym shorts to be used bona fide in the local business of screen-printing not included in Item 845.50 no. value 16.75% 3
CUSTOMS TARIFF AMENDMENT ACT 1993 SECOND SCHEDULE (Sections 2, 4(1) and (2)(a)) Amendments to Existing Items in the First Schedule to the Customs Tariff Act 1970 081.12 Feeds, for horses, cattle, swine, rabbits and poultry, including straw and wood shavings for bedding kg value Free 332.44 Oil, diesel, delivered by tanker into a storage tank of a hotel licensed under the Hotels (Licensing and Control) Act 1969 l l 9.5 651.13 Yarn, thread of natural fibre kg value 8.5% 651.26 Thread and monofil of synthetic fibre kg value 22.25% 651.68 Cotton, silk, woollen, linen or other such fabric of natural fibre (piece goods) woven etc kg value 8.5% 653.91 Other n.e.s. (piece goods) synthetic or man-made kg value 22.25% 661.25 Cement, excluding cement mixed with colouring or other substances kg value 3.5% 732.02 Passenger motor cars (other than buses or special vehicles), of value of $12,000 or less no. value 75% 732.03 Passenger motor cars (other than buses or special vehicles), of value greater than $12,000 no. value 75% on first $12,000 of value; 150% on value in excess of $12,000 4
The Laws of Bermuda Annual Volume of Public Acts 1993 : 11 732.15 Passenger motor cars powered by electricity no. value Free 732.86 Bodies, chassis, frames and other parts for motor vehicles (not including rubber tyres. See Item 629.12) kg value 33.5% 735.32 Vessels, 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)persons who are not ordinarily resident in Bermuda and do not intend to remain in Bermuda for longer than six months; or (ii)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 case remain in Bermuda longer than six months (or such 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; or (d)which are class racing boats imported by or for visiting yachts-men who are not ordinarily resident in Bermuda for competing in a race at or off these Islands recognised by the 5
CUSTOMS TARIFF AMENDMENT ACT 1993 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) no. value Free 812.23 Sinks, toilets, wash basins, bidets, baths, showers and other sanitary and plumbing fixtures and fittings no. value 19.5% 863.26 Pre-recorded video tapes not included in Item 863.24 or 863.25 no. value 22.25% 895.39 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 and fittings; fighting chairs when designed to be attached to a boat, lubrication oils for marine engines when purchased in bulk, electrical and electronic apparatus or equipment including echo and sonar equipment 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 1972, and certified to be eligible by the Director of Agriculture, Fisheries and Parks. In the event of sale locally or disposal otherwise (except through loss or use) of any said articles the duty ordinarily payable at the time of sale or disposal on like articles will be duty payable thereon no. value Free 6
The Laws of Bermuda Annual Volume of Public Acts 1993 : 11 895.40 Aquaculture equipment, and parts for the fabrication and maintenance of aquaculture equipment (for example: tanks, cages, rafts, ropes and moorings; plumbing, thermo-regulation, 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, and broodstocks of culture animals and plants, boat engines, motors and equipment for tending cages, rafts and the like - as approved by the Director of Agriculture, Fisheries and Parks) when imported by or on behalf of a person currently registered with the Department of Agriculture, Fisheries and Parks as an aquaculturist no. value Free 911.03 Postal and courier packages containing bona fide gifts (a)on the first $20 of value no. value Free (b)on the value exceeding $20 no. value according to contents 7
CUSTOMS TARIFF AMENDMENT ACT 1993 THIRD SCHEDULE (Section 4(2)(b)) Addition of New Items to the First Schedule to the Customs Tariff Act 1970 053.60 Fruit drinks, natural flavours, fresh, chilled or frozen, whether containing added sugar or not, whether carbonated or not and whether in airtight containers or not l value 11.25% 533.29 Printing ink kg value 11.25% 541.40 Component parts which to the satisfaction of the Collector of Customs are for use in the manufacture of false teeth kg value Free 642.50 Printed lesson materials for religious instruction by local churches (not for resale) kg value Free 726.60 Diabetic testers no. value Free 732.81 Golf carts, powered by electricity or gasoline no. value 33.5% 863.24 Audio and video tapes associated with Item 642.50 no. value Free 8
The Laws of Bermuda Annual Volume of Public Acts 1993 : 11 FOURTH SCHEDULE (Section 5) Amendments to Fifth Schedule to the Customs Tariff Act 1970 Insert the following new exemptions, each in its proper numerical place Artwork for exhibition 61A Artwork delivered to a registered charitable organisation or the Government for public exhibition. Racing boats 73B Class racing boats imported by or for visiting yachtsmen who are not ordinarily 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). Bermuda Zoological Society 74A Any goods imported into these Islands by or for the Bermuda Zoological Society which in the opinion of the Collector of Customs are for the development of displays in the Aquarium Museum and Zoo. 9
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