Sub-Title A - Revenue

• Author: Ralph Hone
• Pages: #6

267 Tariff

CHAPTER 267.

TARIFF.

ARRANGEMENT OF SECTIONS.

SECTION.

1. SHORT TITLE.

2. DUTIES OF CUSTOMS GRANTED.

3. FREE IMPORTS.

4. PROHIBITED AND RESTRICTEuD IMPORTS.

5. DUTY ON DUTIABLE GOODS NOT REGULARLY IMPORTED.

6. DUTY ON DUTY FREE GOODS, ETC. NOT REGULARLY IMPORTED.

7. OVERPAYMENT OF DUTY MAY BE REFUNDED.

8. Ad valorem DUTY FOR BONDING.

9. GOVERNOR MAY INCREASE DUTIES IN MINIMUM COLUMN OF PARTS I AND II OF SECOND SCHEDULE.

10. REBATES.

11. REGISTERED ARTICLES TO BE ADMITTED DUTY FREE.

12. REMISSION OF DUTIES OF CUSTOMS.

13. REMISSION OF DUTIES OF CUSTOMS IN CERTAIN CASES.

14. REFUND OF DUTY ON CERTAIN GOODS USED IN SHIPS AND AIRCRAFT ON SCHEDULED FLIGHTS.

15. DETENTION OF UNDER-VALUED GOODS AND PROCEDURE CONSEQUENT THEREON.

16. DEFINITION OF COMPTROLLER IN SECTIONS 11, 12 AND 15.

17. SUBSEQUENT SALES OF GOODS IMPORTED FREE.

18. PENALTY FOR CLANDESTINE SALE OF GOODS.

19. DETERMINATION OF STRENGTH OF SPIRITS, ETC.

20. RECOVERY OF DUTIES, ETC.

21. PROCEDURE ON JUDGEMENT ON CONVICTION.

22. INTERPRETATION.

23. IMPORTER OF ALCOHOL, ETC. TO MAKE DECLARATION.

24. REFERENCE TO TARIFF ACT 1939 TO BE READ AS REFERENCE TO THIS ACT.

SCHEDULES.

FIRST SCHEDULE-DUTIES OF CUSTOMS ON IMPORTS.

SECOND SCHEDULEPART I. DUTIES OF CUSTOMS ON AGRICULTURAL, MARINE AND ALLIED PRODUCTS.

PART II. DUTIES OF CUSTOMS ON CERTAIN COTTON AND WOOLLEN GOODS, ETC.

STHIRD SCHEDULE-DUTIES OF CUSTOMS ON EXPORTS.

FOURTH SCHEDULE-TABLE OF EXEMPTION FROM DUTIES.

FIFTH SCHEDULE-GOODS THE IMPORTATION OF WHICH IS PROHIBITED, AND GOODS THE IMPORTATION OF WHICH IS RESTRICTED.

SIXTH SCHEDULE-LIST OF TERRITORIES TO THE GOODS OF WHICH A PREFERENTIAL TARIFF IS APPLICABLE.

CHAPTER 267.

TARIFF.

AN ACT TO GRANT CERTAIN DUTIES OF CUSTOMS 1 of 1959. 74 of 1961.

REVENUE TO HER MAJESTY THE QUEEN FOR THE 40 of 1959. 75 of 1961.

41 of 1959. 73 of 1963.

USE AND SUPPORT OF THE COLONY. 25 of 1960. 15 of 1964.

26 of 1960. 43 of 1964.

27 of 1960. 5 of 1965.

[16th March 1959.1 73 of 1961.

1. This Act may be cited as The Tariff Act. Short title.

2. From and -after the coming into operation of Duties of this Act there shall be imposed, charged, levied, col- unted.

lected and paid unto Her Majesty the Queen, Her Heirs and Successors, for the use and support of the Colony, the several duties of customs respectively inserted, described and set forth in the First, Second and Third Schedules to this Act:- Schedules.

(a) upon goods, wares and merchandise imported into the Colony or taken out of bond for consumption therein, the duties of customs set forth in the First and Second Schedules to this Act;

(b) upon goods, wares and merchandise being 25 of 1960, s. 2 the produce or manufacture of any of the places set forth in the Sixth Schedule to this Act(i) the duties of customs set forth in the column entitled 'preferential tariff' in the First Schedule to this Act; and (ii) there shall be a drawback of duties of customs as set forth in the column entitled 'preferential margin' in Part I of the Second Schedule to this Act;

(iii) any such goods, wares and merchandise as aforesaid, enumerated in Part II of the Second Schedule shall not be subject to any portion of 'the increase set forth in the maximum column thereof but shall be allowed a drawback of fifty per centum of the duties of customs set forth in the minimum column of the said Part II of the Second Schedule;

Free imports.

Fourth Schedule.

73 of 1961, Schd.

(c) upon goods, wares and merchandise exported out of the Colony, the duties of customs set forth in the Third Schedule to this Act.

3.-(1) The goods, wares and merchandise enumerated, described or referred to in the Fourth Schedule to this Act shall and may be imported into the Colony free of duty of customs.

(2) The goods, wares and merchandise and animals and birds enumerated in sub-paragraphs (b) and (c) of paragraph 7 of the Fourth Schedule to this Act shall not be sold or otherwise disposed of by the importer thereof without the prior approval of the Minister for Agriculture and Fisheries.

(3) Any person contravening the provisions of subsection (2) above shall be liable to a penalty of two hundred pounds.

(4) If the goods, wares or merchandise enumerated in paragraph (31) of the Fourth Schedule to this Act are used without the limits of an airport or for any purpose other than aircraft operation, every person concerned in such use shall be liable to a penalty not exceeding two hundred pounds and all such goods, wares and merchandise shall be liable to seizure and condemnation.

4.-(1) The goods, wares and merchandise enumerated, described or referred to in the table of prohibitions and restrictions inwards contained in the Fifth Schedule to this Act are hereby prohibited to be imported or brought into the Colony, save as by that table excepted or restricted and save as to such exceptions or restrictions into such ports as the Governor may appoint by Order.

(2) If any goods, wares and merchandise so enumerated, described or referred to are imported or brought into the Colony contrary to the prohibitions and restrictions contained in the said Schedule they shall be forfeited!and may be destroyed or otherwise disposed of as the Governor may direct.

(3) Any person knowingly importing or bringing into the Colony any such goods, wares or merchandise so prohibited or restricted as aforesaid or being a party to the importation or bringing in thereof shall for each offence be liable to a penalty of two hundred pounds.

Prohibited and restricted imports.

Fifth Schedule.

5. Goods, wares and merchandise liable to duty of customs under this or any other Act, other than alcohol, ale, brandy, cider, cigarettes, cigars, cordials, gin, liqueurs, porter, rum, stout, tobacco, whisky and wines when not originally shipped with the intention of being brought into the Colony, and when brought into the Colony, although the requisite information for perfect entry of the same cannot be ascertained or obtained, shall in addition to such duty of customs to which they are liable under this or any other Act, be charged a duty of customs of ten per centum on the value at the port of entry.

6. Goods, wares and merchandise exempted from payment of duty of customs by this or any other Act, when not originally shipped with the intention of being brought into the Colony, and when brought into the Colony and sold at public auction shall be charged a duty of customs of five per centum on the gross amount which they shall realise at such auction and any person who shall so sell any such goods, wares and merchandise without having given bond to the satisfaction of the Comptroller for the payment of such duty of customs shall be liable to a penalty of double the amount of such duty of customs.

7.-(1) Overpayments of duty of customs, or duty of customs paid in error, may be refunded on proof to the satisfaction of the Comptroller that the same have been overpaid, or paid in error, and subject to the following conditions, namely: -(a) if claimed within six months the whole amount so overpaid or paid in error may be refunded;

(b) if claimed after six months one-half of the amount so overpaid or paid in error may be refunded, unless the Governor shall see cause for approving a refund of the whole 'amount so overpaid or paid in error.

(2) There shall be no refund in respect of any sum less than one pound.

(3) There shall be no refund if application is not made within two years from the date of overpayment or payment in error as the case may be.

Duty on Sdutiable goods not regularly imported.

Duty on dutyfree goods etc., not regularly imported.

Overpayment of duty may be refunded.

Advalorem 8.-(1) In addition to any duty of customs bonding impos.ed by this or 'any other Act there shall be charged, levied, collected and paid upon all goods, wares and merchandise entered to be bonded an ad valorem duty of one-half of one per centum.

(2) In addition to the duty of customs imposed by subsection (1) of this section there shall be charged, levied, collected and paid upon all alcohol, ale, brandy, gin, porter, rum, stout, whisky and wines and upon any liquors imported under the name of wines, cordials or liqueurs, sold in bond and subsequently exported, the duties of customs imposed thereon by section 2 of this Act.

Ch. 97. (3) The provisions of section 89 of The Customs Regulations Act shall not,apply to the goods, wares and merchandise mentioned and referred to in subsection (2) of this section.

Governor may 9.-(1) It shall be lawful for the Governor from increase duties in minimum time to time, by Order, to increase the duties of customs column of set forth in the minimum column of Parts I and II of Parts I and II of Second the Second Schedule to this Act:

Schedule. Provided, that such duties of customs do not at any time exceed those set forth in the maximum column B of Part I of the Second Schedule and the maximum column of Part II also of the Second Schedule to this Act.

(2) Any Order made under subsection (1) of this section shall be published in the Gazette for five days before the said Order becomes effective:

Provided always that no publication as aforesaid shall be required in respect of any Order made in cancellation of any Order which has provided for an increase in the duties of customs.

Rebates. 10. There shall be allowed and paid to any person Tobacco. who shall have paid duties of customs thereon a rebate obacco. of such duties of customs upon all tobacco upon which duty of customs has been paid under this Act, a drawback of such duty of customs of four pence half-penny for every one hundred cigars manufactured in the Colony out of such tobacco and exported out of the Colony:

Provided that no drawback shall be allowed unless security by bond, to the satisfaction of the Comptroller or other proper officer of customs at the port of expor tation shall have been given for the due exportation of such cigars, and that the same shall not be unshipped or relanded at any port or place within...