Revenue Act 1898

[24 October 1898]

[preamble and words of enactment omitted]

PART I
PRELIMINARY

Division of Act into Parts

1 [omitted]

Interpretation

2 In this Act, unless the context otherwise requires�

"customs area" means an area appointed as a customs area pur suant to section 96(3)(a);

"customs officer" means any officer of the Customs Department or any member of the Bermuda Police Service;

"the Department" means the Customs Department established under the Customs Department Act 1952 [title 14 item 11];

"drawback" means a refund of the import duties paid in Bermuda on any goods;

"goods" includes all kinds of goods, wares, and merchandise;

"master" means the master, officer or other person in charge of any ship, but does not include the pilot unless he is also the master;

"Minister" means the Minister of Finance;

"owner", when used with reference to a ship or goods, means the
owner if there is only one owner, or any or all of the owners if there are more than one;

"prescribed fee" means the fee prescribed under the Government Fees Act 1965.

"proper officer" means proper officer of the Customs Department;

"the Queen's Warehouse" means any premises declared by the Collector of Customs under section 84 to be a Queen's Ware house;

"ship" or "vessel" include every description of ship or vessel;

"warehouse" means any place in which goods entered to be warehoused may be lodged, kept and secured.

[section 2 amended by 1995:4 effective 22 December 1995, and by 1997 : 37 effective by notice in Official Gazette]

Application of Act to transport by air

3 In this Act�

(a) any reference to a ship or vessel shall be construed where the context allows, as including a reference to an aircraft;

(b) any reference to the master of a ship shall be construed, where the context allows, as including a reference to the commander of an aircraft;

(d) any reference to a port or harbour shall, as respects an aircraft, be construed as including a reference to an air port.

PART II
ENTRY OF GOODS

Entry inwards

Arrival of ship or aircraft; duty to report

4 (1) The master of every ship arriving at Bermuda, whether laden or in ballast, shall directly, and before bulk is broken, make, sub scribe, declare to, and deliver to the Collector of Customs, or other proper officer, a report in writing of the arrival and voyage of such ship, stating her name, country and tonnage, and if British, the port of reg istry, the name and country of the owner, the number of the crew, and how many are of the country of such ship, and whether the ship is laden or in ballast, and if laden the marks, numbers and contents of every package and parcel of goods on board, and where the same was laden, and where and to whom consigned, and where any, and, if any, what, goods have been unladen during the voyage, so far as any such particu lars can be known to him; and the master shall further answer all such questions concerning the ship and cargo, and the crew and the voyage, as may be demanded of him by such officer.

(2) If any goods are unladen from any ship before such report is made, or if the master fails to make such report or makes an untrue report or does not truly answer the questions demanded of him, then the master shall forfeit the sum of $480, and if any goods are not reported, such goods shall be forfeited.

(3) Notwithstanding anything in subsection (1) any agent or representative of any aircraft may make, subscribe, declare to and de liver a report in writing of the matters specified in subsection (1); and if the agent or representative of an aircraft acts in pursuance of the fore going provision of this subsection, any duty or requirement imposed upon the master by subsection (1) shall, in relation to the aircraft, de volve upon the agent or representative; and if any such duty or require ment is not discharged or complied with, or if any goods are not re ported, then the like forfeitures shall, respectively, be imposed as men tioned in subsection (2):

Provided that the provision of subsection (2) imposing forfeiture if goods are unladen before the report is made shall not apply in relation to goods unladen from an aircraft.

(4) The report called for by subsection (1) shall, in the case of pleasure craft, be delivered to the Collector of Customs at the designated yacht reporting centre.

(5) In this section and section 7�

"designated yacht reporting centre" means a place designated by the Collector of Customs by notice published in the Gazette as the designated yacht reporting centre for pleasure craft generally or, as the case may be, for any particular class or category of pleasure craft;

"pleasure craft" means a vessel which at the time of its arrival is being used for private recreational purposes.

Duty of agent to sign report

5 The agent entering any ship on her arrival in Bermuda shall, unless (in the case of an aircraft) he has himself made the report, sign the report in writing required by section 4, and the Collector of Customs, or other proper officer, shall not be bound to receive any report which is not so signed.

Duty to deliver schedule of cargo

6 (1) The master of every ship arriving at Bermuda shall, together with the report required by section 4, deliver to the Collector of Customs, or Assistant Collector of Customs, or other proper officer, a schedule, subscribed by the master, of the marks, numbers and contents of every package and parcel of goods on board his ship intended to be landed in Bermuda, and of the names of the consignees, as far as such particulars are known to the master, which schedule shall be in a form prescribed by the Collector of Customs; and if the master of any such ship having goods on board for landing or delivery in Bermuda fails or neglects to de liver a full and accurate schedule thereof as hereby required he shall forfeit $60:

Provided that whenever the master of any ship on entering his ship makes it appear to the satisfaction of the Collector of Customs, or Assistant Collector of Customs, or other proper officer, that he cannot for want of sufficient information specify in his report of his cargo all the particulars required by section 4 the Collector of Customs, or Assistant Collector of Customs, or other proper officer, may dispense with such particulars as in his judgment cannot be obtained or furnished for the purposes of such report; and in all other particulars every master shall comply with the requirements of section 4 under the penalty thereby im posed.

(2) The report may, in the case of any ship carrying Her Majesty's mails calling at Bermuda periodically and not less often than once a month, or belonging to any line of ships calling here periodically and not less often than once a month, to land or take on board mails or passengers, or to take on board or discharge cargo, be made within forty-eight hours after the arrival of the ship by the agent of the ship; and in such case section 4 shall apply as if such report had been made by the master; and if the agent fails to make such report, or makes an untrue report, or does not truly answer all such questions concerning the ship or cargo, and the crew and the voyage, as may be demanded of him by the proper officer, he shall forfeit $480 and if any goods are not reported then such goods shall be forfeited.

Entry outwards

7 (1) The master of every ship bound from Bermuda shall, before the ship departs, make, subscribe, declare to, and deliver to the Collector of Customs, or other proper officer, an entry outwards under his hand, of the destination of such ship, stating her name, country and tonnage, and if British, the port of registry, the name and country of the master, the country of the owner, the number of the crew, and how many are of the country of such ship; and if any ship departs before such entry is made, then the master of such ship shall forfeit $240; and the master or owner of every ship in which any goods are exported shall within four days after the final clearance of such ship by himself or his agent deliver to the Collector of Customs, or other proper officer, a manifest of all goods shipped, with the number and description of the packages and the value of such goods at the time of shipment, and such other information concerning such goods as the Collector of Customs or other proper offi cer may require, and shall make and subscribe a declaration that such manifest contains a true account of all the cargo of such ship, unless a specification comprising all the particulars hereinbefore required to be given has been delivered to the Collector of Customs, or other proper of ficer, with a like declaration that the same contains a true account of the whole cargo of the ship.

(2) The master, owner or agent acting herein and subscribing the declaration, on failure to comply with any of the foregoing require ments relating to the delivery and verification of any specification or manifest, or otherwise incident thereto, shall for every offence forfeit $24, and if the master, owner or agent delivers a false manifest, he shall for feit $480.

(3) Subject to subsection (4), the master of every ship bound from Bermuda, whether in ballast or laden, shall before departure come before the Collector of Customs, or other proper officer, and shall answer all such questions concerning the ship and cargo, if any, and the crew and the voyage, as may be demanded of him by such officer, and there upon the Collector of Customs, or other proper officer, if the ship is laden, shall make out and give to the master a certificate of clearance of such ship for her intended voyage, containing an account of the total quantities of the several sorts of goods laden therein, if the specification or manifest hereinbefore referred to has been delivered to him, or a cer tificate of clearance in ballast, as the case may be; and if the ship de parts without such clearance or if the master does not truly answer the questions demanded of him, then the master shall forfeit
$480.

(4) Notwithstanding anything in subsection (3), the Collector of Customs, or other proper officer, may withhold the certificate of clear ance mentioned in subsection (3) if he is not satisfied in respect of any of the following matters:

(a) that the ship is provided with officers duly certified in accordance with section 92 of the Act of the Parliament of the United Kingdom entitled the Merchant Shipping Act 1894;

(b) that all light tolls in respect of the ship have been paid in accordance with sections 25 and 26 of the Marine Board Act 1962 [title 22 item 3];

(c) that all pilotage dues in respect of the ship have been paid in accordance with sections 63 to 69 of the Marine Board Act 1962 [title 22 item 3]; or

(d) that the master of the ship has complied with this Act.

(5) Notwithstanding anything in subsection (1), in the case of an aircraft departing or about to depart from Bermuda�

(a) any agent or representative of the aircraft may make, subscribe, declare to and deliver an entry outwards un der his hand; and

(b) it shall not be necessary to give to the commander of the aircraft a certificate of clearance.

(6) The entry outwards called for by subsection (1) shall, in the case of pleasure craft, be delivered to the Collector of Customs at the designated yacht reporting centre.

Produce of Bermuda; certificate of clearance and entry outwards to correspond

8 No goods shall be stated in the certificate of clearance of any ship from Bermuda, to be the produce of Bermuda, unless such goods have been expressly stated so to be in the entry outward of the goods.

Entry of goods

Prohibition on unloading prior to making of entry and grant of war rant

9 No goods shall, except as in this Act is otherwise provided, be unladen from any ship in Bermuda, until due entry has been made of such goods, and a warrant has been granted for the unlading of the goods; and no goods shall be so unladen except in the presence or with the permission in writing of the proper officer; and all goods unladen in contravention of this Act shall be forfeited.

Immediate unloading of explosives

10 (1) The master of any ship arriving at Bermuda may, immedi ately on the arrival of such ship, unload any explosives which he may have on board such ship:

Provided that�

(a) bulk shall not otherwise be broken; and

(b) no such explosives shall be unloaded or removed from the ship except in the presence of a customs officer; and

(c) the master of the ship shall enter such explosives imme diately after the explosives have been unladen (if not before entered).

(2) Nothing in this section shall derogate from or abridge any statutory provisions relating to explosives, and no such entry as afore said shall, for the purposes of this section, be treated as being duly com pleted until the requirements of such statutory provisions have been duly complied with.

Goods landed from mail ships before entry of goods

11 (1) The master of any ship carrying mails may at any time after making due entry of his ship with the Collector of Customs, or Assistant Collector of Customs, discharge any cargo and goods consigned to per sons in Bermuda, and such goods and the importers thereof shall be subject to the following provisions�

(a) whenever any such goods are landed before entry thereof and payment of duty thereon they shall be secured by the proper officer in a Queen's Warehouse, or other place of security to be approved by the Collector of Cus toms, or Assistant Collector of Customs, and there kept in custody of the proper officer until due entry thereof and the payment of all duty thereon and all charges for removal, warehousing or storing of the goods (if any) in curred by the Department:

Provided that, with the permission of the Collector of
Customs, or Assistant Collector of Customs, a customs officer may deliver such goods to the owner or consignee before entry thereof;

(b) every importer or consignee, or other person to whom any such goods are delivered before entry of the goods and the payment of the duties thereon�

(i) shall make due entry thereof and pay all duties thereon; or

(ii) shall make such deposits as may be required under section 18,

within five days after the entry of the importing ship; and any such person shall, in default thereof, forfeit such sum not exceeding $480 as the Collector of Cus toms may determine, and shall in addition, if the default continues after such determination as aforesaid has been notified to him in writing by or on behalf of the Collector of Customs, forfeit an additional sum not ex ceeding $120, as the Collector of Customs may deter mine, in respect of each week during which such default continues after such notification;

(c) if any such goods, being of a perishable nature, are not cleared forthwith, or not being of a perishable nature are not cleared, and all charges of duty, removal, warehouse rent and storage are not paid, within thirty days after the entry of the importing ship, then such goods may be sold, and the produce thereof paid in discharge of duties and charges, and the overplus (if any) to the proprietor of the goods on his application therefor;

(d) if at any time the Collector of Customs, or the Assistant Collector of Customs, has occasion to collect or enforce the duties on any goods which have been imported, but not duly entered within the time allowed by law for that purpose, he shall value such goods for all purposes of duty at the highest current value of goods of the like de scription in Bermuda, or at such current value as he considers equivalent to the highest current value in Bermuda, and the value so fixed shall be deemed to be for all purposes of duty the true value of such goods un til the contrary is shown by the importer or proprietor thereof to the satisfaction of the Collector of Customs, or Assistant Collector of Customs.

(2) Nothing in subsection (1) affect the licensing or use of any sufferance warehouse under the Sufferance Warehouse Acts, or sanction any charges for removal to or storage in any sufferance warehouse for the convenience of the importing ship.

Early unloading of goods

12 (1) Notwithstanding anything contained in this Act the master of any ship to which, from special circumstances, unusual despatch is necessary, may with the permission of the Collector of Customs, or the Assistant Collector of Customs, proceed to discharge her cargo, (not be ing goods prohibited to be imported) in the presence and under the di rection of the proper officer before entry of his ship made in accordance with this Act at any time by day or by night, not being a Sunday, and all goods so unladen shall remain in the custody of the proper officer until such ship and her cargo shall be duly entered:

Provided that the master of such ship shall as early as practica ble, and within one hour after the first opening of the Collector of Cus toms' or Assistant Collector of Customs' office, next after commencing to discharge, make due entry of his ship and cargo in the manner required by this Act, in default whereof he shall forfeit $480.

(2) Nothing in this section shall affect any provision of this Act relating to goods landed from any wrecked or stranded ship, or any ship in distress.

Cable ships

13 Whenever any ship arrives in Bermuda for the purpose of, or en gaged in, the laying, landing, repairing, removal or renewal, of any elec tric cable, or in the performance of any necessary work in or about or in connection with, such service, and from the nature of the service or other circumstances, it is impracticable to delay the work until due entry of the ship and cargo has been made, and permits granted therefor, in the manner required by this Act, then the master of such ship may at any time, by day or by night, before making entry of his ship or cargo in the manner required by this Act, pay out, discharge, lay and land such cable, and perform any act and do anything necessary for such purpose, or for taking up, repairing, renewing, removing, securing or relaying, any such cable or for landing and securing the cable on shore, the consent of the Collector of Customs having first been
obtained, and it shall be the duty of the master of a ship who avails himself of the facilities granted by this Act, as soon as practicable after his arrival in Bermuda, and, in the event of its being impracticable to enter his ship and cargo before laying, discharging, landing, renewing, repairing, removing, or replacing, any such cable, as soon as practicable after the performance of such service, to make due entry of his ship and her cargo in the manner prescribed by this Act, together with a declaration of the quantity and particulars of any cable or other things discharged or landed from his ship before entry made thereof and to furnish any further information concerning the same, in writing if so required, and verified by the oath or affirmation of the master if required, which the Collector of Customs, or Assistant Col lector of Customs, may require of him, and also to pay all duties, if any, payable in respect of the same within seventy-two hours at the most, af ter his arrival in Bermuda; and every master of such ship who makes default in the performance of any duty imposed on him by this Act shall forfeit $480:

Provided that the privileges granted by this section shall apply only to ships employed in the service of a company or companies, or a person or persons, engaged in laying, landing, repairing, maintaining, replacing or renewing such cable under contract with, or with the per mission of, Her Majesty's Government.

Entry of goods by importer

14 (1) Upon the entry of any goods the importer, or his agent, or the consignee of the ship, as the case may be, shall at the time of enter ing the goods produce, subscribe, declare to and deliver to the Collector of Customs, or Assistant Collector of Customs, or other proper officer, whose duty it is to require them, two or more duplicates of the bill of en try of such goods, as the case may require, which shall be alike in every respect and shall be fairly written, and in which all sums and numbers may be expressed in figures, and the numbers of duplicates shall be such as the Collector of Customs, or Assistant Collector of Customs, may require, and such bills of entry shall contain the name of the exporter or importer, and of the ship, and of the master, and of the place to and from which bound, and of the place within Bermuda where the goods are to be laden or unladen and the particulars of the quality, quantity, and value of the goods, and the packages containing the goods, and the marks and numbers on the packages and shall also express the amount of duty payable upon the goods therein mentioned, and the particulars in such bills of entry shall be written and arranged in such form and manner as the Collector of Customs, or Assistant Collector of Customs, may require; and the importer or his agent shall produce to such officer the invoices, (together with a copy thereof which shall be retained by the Collector of Customs) and, if required by him, the bills of lading and other documents relating to the goods.

(2) If any such importer or agent neglects or refuses to produce any such document on being required to do so he commits an offence against this Act:

Punishment on summary conviction: a fine of $576.

(3) [repealed by 1973:30]

(4) Nothing in subsection (1) shall be construed or have effect so as to prohibit an importer from making entry of any goods prior to the arrival in Bermuda of the ship in which the goods are carried; but where an importer applies to make prior entry as aforesaid, the following provi sions shall have effect�

(a) it shall be in the discretion of the Collector of Customs whether or not to permit such prior entry of such goods;

(b) the importer shall produce to the proper officer the in voices and such other documents relating to the goods as the officer may require;

(c) where the value of such goods is expressed in a currency other than a currency which is for the time being legal tender in Bermuda, the conversion of such value for the purpose of calculating the duty (if any) falling to be paid in respect of the importation of the goods shall be at the rate of exchange current on the day on which prior entry is made, and ascertained in such manner as the Collec tor of Customs may determine.

Disposal of duplicates of bill of entry; payment of duty; keeping and inspection of books

15 (1) Upon the entry of any goods one of the duplicates of the bill of entry shall be retained by the Collector of Customs, or the Assistant Collector of Customs, and another of such duplicates shall be furnished to the customs officer at Hamilton, or St. George's, or at Ireland Island, (as the case may be), as his permit for landing such goods; and the cus toms officer at Ireland Island shall return the bills of entry received by him, when done with, to the respective customs officers at Hamilton and St. George's (as the case may be).

(2) The person making such entry as aforesaid shall at the time of making the entry pay all duties due upon the goods which. are payable immediately, and give security for all duties payable at any fu ture time, and the Collector of Customs, or other proper officer, shall thereupon grant his warrant for the unlading of such goods.

(3) The duties upon all goods imported shall be deemed to be payable immediately upon the importation thereof unless otherwise ex pressly provided by some Act.

(4) The customs officers at Hamilton and St. George's respec tively shall preserve for reference all bills of entry which come into their possession, and shall keep a book (to be supplied at the public expense) similar in form and size to the "Import Book" kept by the Collector of Customs, in which they shall regularly enter, under appropriate heads, the name of the ship in which the goods have been imported, the name of the importer of such goods, and the amount of duty paid thereon, as set forth in such bills of entry.

(5) The books so kept by such customs officers respectively, shall, if called for, be laid before the Governor, the Senate, and the House of Assembly, or either of them, or before any committee of either branch of the Legislature as well during the recess as during the sitting thereof, whenever such committee is engaged in examining and checking the accounts of the public revenue kept by the Collector of Customs and Assistant Collector of Customs.

Forms of bills of entry and classification of goods; amendment of entries

16 (1) The Collector of Customs, or other proper officer, may re quire the person entering any goods to make such bill of entry in such form and containing such declaration as the Collector of Customs may prescribe by publication in the Gazette, exhibiting the marks, descrip tion, quantities, value, rate of duty, and amount or duty of, or upon such goods, in distinct columns, and classifying such goods so as to separate such as are liable to specific duties only from such as are liable to other duties, and from such as are duty free, or in such other form as the Col lector of Customs, or other proper officer, may deem applicable to the particular case, and may require.

(2) If any bills of entry are presented to the Collector of Cus toms, or the Assistant Collector of Customs, in which are described sev eral articles of import, but opposite to which the aggregate value of the same is alone inserted, it shall be the duty of the Collector of Customs, or Assistant Collector of Customs, to return such bills of entry to the party presenting the bills of entry, and to require him to produce other bills of entry which shall particularly specify the respective values of the goods imported.

(3) Whenever it is found necessary, in consequence of some er ror discovered therein, to alter or amend any bill of entry which has been passed at the Department, the Collector of Customs, or the Assistant Collector of Customs, shall upon such alteration or amendment being made, apprise the customs officer at Hamilton or St. George's (as the case may be) of the alteration or amendment, to enable such customs of ficer to make a corresponding correction in the copies of such bill of en try in his possession.

Consecutive numeration of bills of entry quarterly

17 All bills of entry and duplicates thereof passed at the Depart ment, shall be numbered consecutively, as they are passed, commencing with number one at the beginning of every quarter, and posted accord ingly, without reference to the time of arrival or entry of the particular ship in which the goods described in such bills of entry were imported.

Packages with unknown contents

18 (1) If the importer of any goods has not at the time of arrival of the ship by which the packages or parcels containing the goods are brought to Bermuda sufficient information as to the contents of the packages or parcels to enable him to make proper entry of the goods, the Collector of Customs, or other proper officer, may, if the conditions hereinafter mentioned are fulfilled, and if he thinks fit, release the goods before entry and payment of duty.

(2) The conditions referred to in subsection (1) are as follows�

(a) the importer must make and sign and deliver to the Collector of Customs, or other proper officer, a written declaration, in such form as the Collector of Customs may approve, declaring that he has not sufficient infor mation as to the contents of the packages or parcels to enable him to make proper entry of the goods;

(b) the importer must deposit with the Collector of Customs, or other proper officer, such sum of money as the Col lector of Customs, or other proper officer, considers suf ficient for the purpose of safeguarding the revenue.

(3) A declaration such as is referred to in subsection (2) shall

bonding warehouse, are sold in Bermuda, the purchaser shall be liable to pay into the Consolidated Fund, within three days after such sale, duty on such goods at the rate then in force with respect to goods of that description imported into Bermuda; and if such duty is payable accord ing to the value of the goods at the time of such sale, the price paid therefor at such sale shall be deemed to be the value thereof for the pur pose of ascertaining the amount of such duty unless it appears to the Collector of Customs, or other proper officer, that such goods have been sold below the true value thereof in Bermuda at the time of such sale, in which case the value shall be determined by two merchants to be ap pointed by the Collector of Customs, or other proper officer, and the duty shall be charged and paid thereon.

(5) Subsection (4) shall not apply�

(a) to goods which have been or are to be imported on ac count of the Government of Bermuda by any public offi cer or committee being the property of the public or pur chased at the public expense; or

(b) to any other goods which are ordinarily imported into Bermuda for the purpose of sale, and which are, by virtue of any Customs Tariff Act, exempt from import duty.

(6) In this section the word "goods" includes all kinds of goods, wares, merchandise and livestock.

Remuneration to appraisers

25 Every person who on the request of the Collector of Customs, or Assistant Collector of Customs, values or appraises any goods for any purpose connected with liability to duty, shall be entitled to receive out of the Consolidated Fund such sum not exceeding $24 a day for his ser vices as the Collector of Customs, or Assistant Collector of Customs, may deem reasonable.

Sale of goods seized for duty; application of proceeds

26 (1) If the importer of any goods refuses to pay the duty thereon the Collector of Customs, or other proper officer, shall take and secure the goods with the casks or other packages thereof and shall cause the goods to be publicly sold within the space of twenty days at the most af ter such refusal, and at such time and place as such officer may, by four or more days' public notice appoint for that purpose, which articles shall be sold to the best bidder.

(2) The money arising from any such sale shall be applied in the first place in payment of such duty, together with the charges occa sioned by the sale, and the overplus (if any) shall be paid to such im porter or proprietor, or any other person authorized to receive the same, and in case such goods or any part thereof do not sell they shall be de stroyed or otherwise disposed of as the Minister may sanction or direct.

Commercial travellers samples

27 (1) In this section "commercial traveller" means a person other than a person ordinarily resident in Bermuda who, on behalf of any per son, firm, company or corporate body outside Bermuda, takes or receives or solicits orders for anything capable of being sold or disposed of for valuable consideration.

(2) Where a commercial traveller imports samples of dutiable goods with the intention, bona fide, only of exhibiting such samples in Bermuda, no duty shall be payable in respect of such samples if the fol lowing conditions are fulfilled�

(a) the commercial traveller must make a declaration in writing accordingly and must produce to a customs offi cer the appropriate invoices in duplicate; and

(b) the commercial traveller must deposit with the Collector of Customs a sum of money not less than the amount of the duty which would, in the absence of the provisions of this section, otherwise be payable in respect of such samples; and

(c) the commercial traveller must, as respects such sam ples, conform to such other conditions as may reason ably be imposed by the Collector of Customs for the safeguarding of the revenue; and

(d) the commercial traveller must export, or cause the ex portation, of such samples under customs supervision within thirty days of their importation into Bermuda, or within such longer period as the Collector of Customs, upon the application of the commercial traveller, may by notice in writing allow.

(3) Where all of the foregoing conditions have been duty ful filled, the amount of the deposit shall be returned to the commercial traveller; but if any of such conditions have not been duty fulfilled, the amount of the deposit shall be paid into the Consolidated Fund for the general revenue of Bermuda.

(4) No person shall cause or allow any samples imported as aforesaid to be sold or otherwise disposed of in Bermuda without the consent in writing of the Collector of Customs; and if any person contra venes the foregoing provisions of this subsection such samples shall be forfeited and such person shall forfeit for every such offence a penalty of $480 or treble the value of such samples, at the election of the Collector of Customs.

Quarterly tables of imports and exports

28 The Collector of Customs and Assistant Collector of Customs shall, at the expiration of every quarter, enter in a book to be kept for that purpose a tabular statement of the principal articles of imports and exports, distinguishing the kind, quantity, value, and amount of duty of such principal articles respectively, and such book shall be kept for pub lic reference.

Detention of ship if goods remain on board beyond 28 days

29 Whenever any goods remain on board the importing ship beyond the period of twenty-eight days after the arrival of such ship, or after her release from quarantine, such ship shall be detained by the customs offi cer of the district until all expenses of watching or guarding such goods, or attending the unloading thereof, beyond such twenty-eight days not exceeding ninety-six cents a day, and of removing the goods, or any of them, to any Queen's Warehouse, or other place of deposit, in case the officer so removes them, be paid, and the like charge a day shall be made in respect of any derelict or other ship coming, driven or brought into Bermuda under legal process by stress of weather or for safety, when it is necessary in the opinion of the Collector of Customs, or Assistant Col lector of Customs, to station any officer in charge, either on board thereof, or otherwise, for the protection of the revenue, so long as the customs officer shall so remain.

Fixing of times of importation and of exportation

30 If for the purpose of revenue, or drawback, or of any charge on shipping, or for any purpose under this Act, it becomes necessary to de termine the precise time at which an importation or exportation of any goods shall be deemed to have had effect, such time in respect of impor tation shall be deemed to be the time at which the ship importing such goods first dropped anchor or was moored in any anchorage or port in Bermuda; and such time in respect of exportation shall be deemed to be the time of the last clearance of such ship at the proper office for the voyage upon which she had departed.

Purchase of locks, gauges

31 All locks, gauges, tests and other implements and things re quired for the due discharge of the duties of the Department shall be purchased by the Collector of Customs under the authority of the Min ister.

Duty of agent making application to produce authority

32 Whenever any person makes application to any customs officer to transact any business on behalf of any other person, the customs offi cer may require the person so appointed to produce a written authority from the person on whose behalf such application is made, and, in de fault of the production of such authority, may refuse to transact such business.

Sampling of goods for examination

33 The respective customs officers may on the entry of any goods, or at any time afterwards, take samples of such goods for examination, or for ascertaining the duties payable on such goods, or for such other purposes as they may deem necessary, and such samples shall be dis posed of and accounted for as the Collector of Customs, or Assistant Collector of Customs, may direct.

Power of customs officer to refuse to deliver goods before payment of freight

34 (1) Any customs officer having the custody of any goods which have come into his hands under this Act may refuse delivery thereof from the Queen's Warehouse, or other place of deposit, until proof has been given to his satisfaction that the freight due upon such goods has been paid.

(2) Whenever any goods are sold under this Act for default of payment of duties or charges, the proceeds thereof shall be paid first in discharge of duties and of any charges of freight, warehousing, or stor age, while under charge of the Department, and afterwards of the freight (if any) due to the importing ship.

Wrecked or stranded vessels

35 (1) In the case of shipwreck or other casualty the unlading or landing of any goods before reporting the same to the proper officer shall not be construed to render such goods, or the boats, ships or vehicles, horses or cattle employed or concerned in removing or unlading them or any of them liable to forfeiture, or any person aiding, assisting or con cerned in the same liable to any penalty, if such goods
are landed in the presence of a customs officer on duty, or, if that is not practicable, are deposited and secured within twelve hours after being landed in a house, room or building sanctioned by a customs officer for that purpose, but if any goods which, from shipwreck or other casualty are unladen or taken ashore before being reported to the proper officer, are neither landed in the presence of a customs officer on duty, nor (in cases where that may not be practicable) deposited and secured within twelve hours after being landed in a house, room or building sanctioned by the proper officer for that purpose, the same shall be liable to seizure and forfeiture and to be in all respects dealt with as goods illegally landed or unladen.

(2) All ships' boats, vehicles and carriages, and an horses and cattle made use of in the removal, unlading or landing of any such goods shall be liable to forfeiture.

(3) Every person who assists or is in any way concerned in the unshipping, unlading, landing or removal or in the harbouring of any goods made liable to forfeiture under this section, or into whose land or possession the goods or any part thereof shall knowingly come, shall forfeit and pay treble the value thereof:

Provided that if any such goods happen not to be seized by any customs officer then in every such case instead of treble the value every such person shall forfeit and pay $240.

(4) In every case of goods being landed before being reported at the proper office it shall be the duty of the consignee or agent of the ship, and also of the master of the ship and of the person in actual charge or possession of any such goods, duly to report the goods within twenty hours after the goods shall be landed and every person whose duty un der this section it is to report any such goods who makes default therein shall forfeit and pay $240.

(5) Nothing in this section shall be construed so as to alter an affect section 10.

PART III
GOODS IMPORTED FOR USE BY HER MAJESTY'S SERVICES

Exemption from customs duty; drawback

Exemption from import duties of Queen's goods; drawbacks

36 (1) All provisions and stores of every description imported into or supplied in Bermuda for the use of Her Majesty's naval and military forces, and being bona fide the property of Her Majesty and the horses of military officers brought into Bermuda as a necessary part of their mili tary equipment, shall hereafter be exempt from all import duties or du ties otherwise payable on the importation of the same:

Provided that such exemption shall only attach on compliance with such rules and regulations as have been, or shall at any time, or from time to time hereafter, be, made by the Minister or, until such reg ulations have been so made as aforesaid, on producing to the Collector of Customs, or other proper officer, such proofs as such officer may require that such provisions and stores are bona fide the property of Her Majesty, having been imported into or been supplied in Bermuda for the use of such forces as aforesaid, or that such horses are imported as a necessary part of the military equipment of the officers importing the same.

(2) Whenever any person or persons or any Department of Her Majesty's naval, military or air service purchases in Bermuda any arti cles or goods which, if they had at the time of such purchase been im ported into Bermuda by such person or persons, or by such Department, would have been exempt from import duty under any Act for the time being in force, then such person or persons, or such Department, shall be entitled to drawback on such articles or goods if the import duty has been paid thereon, on producing to the Collector of Customs satisfactory proof that such articles or goods would, if imported as aforesaid, have become exempt from import duty, and also a declaration of the importer stating when, and by what ship, and whence such goods were imported, and when and in what amount the import duties were paid thereon, with such further proof (if any) as may be required by any regulation of the Minister made with respect to any such articles or goods; and, if such goods or articles are purchased out of bond, then on producing to the Collector of Customs satisfactory proof that such articles or goods would, if imported by the purchaser, be exempt from import duty, such pur chaser shall be entitled to receive such goods out of bond free of import duty:

Provided that if at any time afterwards any goods so purchased by any such person or persons, or by any such Department, are sold in Bermuda the person or persons purchasing the goods shall pay into the Consolidated Fund the amount of the drawback paid thereon as afore said, or, if the goods were purchased out of bond, the original import duty which would have been payable if such articles or goods had at the time of purchase been taken out of bond and entered for home con sumption.

(3) All provisions, wines, spirits, malt liquors, tobacco, cigars and cigarettes imported into Bermuda, and intended for consumption or use in the establishment of the Naval Commander-in-Chief at Admiralty
House or aboard any of Her Majesty's ships, or for consumption or use in any Royal Naval establishment in Bermuda, by the officers or men of Her Majesty's naval forces for the time being aboard any such ships or serv ing in any such Royal Naval establishment and consigned by bill of lad ing to any naval officer or the President of any Naval Mess, or the man ager of any canteen of any such ship, or in any such Royal Naval estab lishment, shall be exempt from import duty on production to the Collec tor of Customs, or other proper officer, of the bill of lading thereof, to gether with the certificate of the Secretary to the Naval Commander-in-Chief or the President of such Mess, or of the manager of such canteen, as the case may be, countersigned by the Senior Naval Officer for the time being in charge of Her Majesty's Royal Naval establishments in Bermuda, to the effect that such provisions, wines, spirits, malt liquor, tobacco, cigars or cigarettes, as the case may be, have been imported solely for consumption or use aboard any of Her Majesty's ships afore said, or in any such Royal Naval establishment by officers or men of Her Majesty's naval forces for the time being serving therein, and with a written undertaking that the same shall not be sold in Bermuda, except for such consumption or use, without the special permission in each case of the Collector of Customs, such permission to be given only on payment of the full import duty on the goods sold.

(4) Such exemption shall also apply to all goods of similar de scription taken out of any bonded warehouse in Bermuda and supplied for consumption or use in the establishment of the Naval Commander-in-Chief at Admiralty House or aboard any of Her Majesty's ships or for consumption or use in any Royal Naval establishment in Bermuda by the officers or men of Her Majesty's naval forces for the time being aboard any such ships or serving in any such Royal Naval establishment on a certificate to that effect of some person authorized to give a certificate under subsection (3) being furnished to the Collector of Customs, or other proper officer, with a written undertaking that such goods will not be sold in Bermuda except for such consumption or use without the spe cial permission in each case of the Collector of Customs, such permis sion to be given only on payment of the full import duty on the goods sold.

(5) The Accountant-General, on it being proved to the satisfac tion of the Collector of Customs that furniture or other household effects brought by members of Her Majesty's Forces into Bermuda on their first arrival in Bermuda have been exported therefrom within five years after the arrival in Bermuda of such furniture or household effects, shall pay out of the Consolidated Fund to the exporter (he being the original im porter) such amount as represents, in the opinion of the Collector of Customs, three-fourths of the duty paid on such furniture or household effects.

(6) (a) The provisions of this subsection may be applied to any of the following persons�

(i) members of Her Majesty's Naval Forces sta tioned in Bermuda;

(ii) the wives and children of such members of Her Majesty's Naval Forces living with them in Bermuda and not engaged in any occupation in Bermuda;

(b) Without prejudice to the foregoing provisions of this sec tion, the Minister by notice published in the Gazette may declare any persons to whom this subsection may be applied as he may deem expedient to be persons who are entitled to use free of duty restricted goods imported free of duty, within the meaning of section 89(1); and as from the date of such publication section 89 shall apply to such persons as if they were a special class or descrip tion of persons for whose use such restricted goods were imported free of duty;

(c) In the exercise of the powers conferred upon him by this subsection, the Minister may impose such conditions as to the number and category of such persons or the na ture of the restricted goods which may be used free of duty as he thinks fit.

Drawback of duties on goods purchased for Her Majesty's Forces

37 (1) Whenever any Department of Her Majesty's Forces pur chases stores or provisions in Bermuda for the use of any such Depart ment of Her Majesty's Forces, such Department so purchasing shall be entitled to drawback on such stores or provisions, on producing to the Collector of Customs certificates that such stores or provisions have be come bona fide the property of Her Majesty for the use of any such De partment as aforesaid, and also a declaration of the importer stating when, and by what ship, and whence such goods were imported, and when, and in what amount, the import duties were paid thereon, with such further proof and certificates (if any) as may be required by any regulation of the Minister, made or hereafter to be made and established with respect to such goods.

(2) If such goods are purchased out of bond the Department of Her Majesty's Government purchasing shall, on producing to the Collec tor of Customs proper certificates, in the form required by him, of such
goods having become bona fide the property of Her Majesty for the use of any Department of Her Majesty's Forces, and also on complying with such regulations (if any) as are or shall hereafter be made and estab lished as aforesaid, be entitled to receive such goods free of all import duty:

Provided that if at any time afterwards any goods so purchased by Her Majesty's Government are sold in Bermuda, the parties purchas ing the goods from Her Majesty's Government shall pay the original im port duty which was paid or payable in respect of the same.

Drawback of duties on materials of manufactures purchased by Her Majesty's Government

38 (1) Whenever any Department of Her Majesty's Forces pur chases manufactured provisions made in Bermuda in whole or in part from material imported into Bermuda, and on which import duties have been paid, such Department shall be entitled to drawback on the materi als of which such provisions are composed, on producing to the Collector of Customs satisfactory proofs that such provisions have become bona fide the property of Her Majesty, and of the description and quantity of the materials on which such import duties have been paid, and which have been so supplied in a manufactured state to Her Majesty's Govern ment, and of the time of the importation, and the ship by which such materials have been imported, and such other proofs and particulars for the purposes of identification as may be required by any regulations of the Governor made with respect to such materials, or as the Collector of Customs may require.

(2) If at any time any provisions so purchased as aforesaid are afterwards sold in Bermuda, the purchaser or purchasers shall within six days after the purchase thereof pay to the Collector of Customs, or Assistant Collector of Customs, the original import duty payable in re spect thereof, and in default of so doing shall forfeit treble the amount of such duty, to be recovered with costs before a court of summary juris diction.

Goods imported for persons on board Her Majesty's recommissioned ships may be exempted from import duties

39 (1) Whenever any goods are imported for the use of officers or persons serving on board any ship of Her Majesty recommissioned in Bermuda on the occasion of such ship being recommissioned, the Col lector of Customs may allow such goods to be delivered on board such recommissioned ship under a special permit free of import duty, an ac count in writing under the hand of the master of the ship in which such goods are imported, and a declaration in writing under the hand of the master, purser or paymaster of such recommissioned ship having been first delivered to the Collector of Customs:

Provided that such goods shall be unshipped from the ship in which the goods are imported and shall be delivered on board such recommissioned ship in the presence of a customs officer.

(2) All such goods unshipped from the importing ship or deliv ered on board such recommissioned ship without such account having been delivered to, or without the special permit of, the Collector of Cus toms, or in the absence of a customs officer, shall be forfeited.

Goods imported for persons on board Her Majesty's recommissioned ships may be bonded and shipped free of import duties

40 (1) Whenever any goods are imported into Bermuda for the use of officers or persons serving on board any ship of Her Majesty recom missioned in Bermuda on the occasion of such ship being recommis sioned here, the importer may have the goods deposited in a Queen's Warehouse, and give security to Her Majesty in the bond of himself and two sufficient securities in treble the duties payable on such goods, with condition for the safe depositing of the goods in the warehouse men tioned in the entry and for the payment of all duties due upon such goods, or for the delivery thereof on board such recommissioned ship.

(2) Whenever any such goods are required to be put on board such ship, or whenever any goods in bond are purchased by or for the use of officers or persons serving on board any of Her Majesty's ships recommissioned in Bermuda, and on the occasion of such recommission, the Collector of Customs may allow such goods to be taken out of the bonded warehouse and delivered on board such recommissioned ship duty free:

Provided that�

(a) a declaration in writing, under the hand of the master, purser, or paymaster, of such recommissioned ship that such goods are purchased or required for the use of such officers or persons to be used on board such recommissioned ship shall first be delivered to the Col lector of Customs; and

(b) such goods shall be taken out of the warehouse and conveyed to and delivered on board such recommis-
sioned ship in the presence of a customs officer.

Drawback on goods purchased for use on board any recommissioned ship of Her Majesty

41 Whenever any goods on which import duties have been paid are purchased in Bermuda by or for the use of officers and persons serving on board any ship of Her Majesty recommissioned in Bermuda, on the occasion of such recommission, the Accountant-general, on the applica tion to the Collector of Customs of the person by whom such duties were paid, or of the person selling such goods, on the production to the Col lector of Customs of a declaration in writing of the master, purser, or paymaster of such recommissioned ship that such goods have been so purchased as aforesaid and have been delivered on board such recom missioned ship, and on satisfactory proof of such duties having been paid within two years, shall repay to the importer, or the person selling such goods, all import duties paid in respect of such goods under any Act:

Provided that�

(a) the person selling such goods shall give notice in writing to the Collector of Customs before the delivery of such goods, or any of them, of such sale, and of the name of the ship for which the same are intended, and also shall attach to such notice a declaration stating that the full import duties on such goods have been paid, and the date of the importation thereof and of the payment of such duties with the name of the ship in which and place whence the goods were imported; and

(b) no such drawback shall be allowed unless the import duties on the goods sold at one and the same time by one and the same person amounted to at least ten pounds and that the drawback is claimed within two years after the payment of the duties on such goods, and within thirty days after the sale; and

(c) such goods shall be conveyed from the seller's premises to the recommissioned ship and shall be delivered on board the ship in the presence of a customs officer.

Penalties on landing of dutiable goods from men of war without due entry

42 If any goods imported into Bermuda in any ship having commis sion from Her Majesty or from any foreign sovereign or state and liable to payment of import duty, or any goods delivered on board any ship of Her Majesty recommissioned in Bermuda, on which goods the import duties have not been paid, or the import duties on which have been repaid by the Accountant-General, are afterwards landed in Bermuda without be ing duly entered and all duties thereon paid, or if any goods taken out of a bonded warehouse for delivery on board any recommissioned ship of Her Majesty free of import duty, are not immediately conveyed on board such recommissioned ship, or if any goods allowed by this Act to be taken out of any bonded warehouse, or delivered on board any recom missioned ship of Her Majesty, without the import duty having been paid, on condition of the goods being so taken out or delivered or con veyed in the presence of a customs officer are so taken out, conveyed or delivered in the absence of a customs officer, or are re-landed in Bermuda without having been again duly entered for importation and all duties thereon paid, then the goods shall be forfeited.

Officers in command of commissioned ships on arrival to report par ticulars of all goods on board

43 (1) The master of any ship holding commission from Her Majesty or from any foreign sovereign or state, having on board any goods laden in parts beyond the seas, shall on arrival at any port or an chorage in Bermuda, and before any part of such goods is taken out of such ship, or when called upon so to do by any customs officer, deliver an account in writing under his hand to the best of his knowledge of the quality and quantity of every package or parcel of such goods, and of the marks and numbers thereon, and the names of the respective shippers and consignees of the goods, and shall make and subscribe a declaration at the foot of such account declaring to the truth thereof and shall also truly answer to the proper officer such questions concerning such goods as shall be required of him.

(2) On failure thereof the master of any such ship shall forfeit $480.

(3) All such ships shall be liable to such searches as merchant ships are liable to, and customs officers may freely enter and go on board all such ships, and bring from thence on shore into the Queen's Ware house, or other proper place of deposit, any goods found on board

order shall, in relation to goods to which section 36(3) applies, not have effect or shall have effect subject to such modifications as are specified in the order.

Regulations respecting goods stored in Royal Naval establishments

48 The Minister may make such regulations respecting the unlad ing, transport, deposit, security, safe keeping and delivery of goods al lowed by this Act to be stored in Her Majesty's Royal Naval establish ments in Bermuda as may be deemed necessary for the protection of the revenue of Bermuda.

Drawback on goods exported by, or supplied for, use out of Bermuda, to commissioned ships

49 Persons exporting goods from Bermuda by any ship having commission from Her Majesty, or from any foreign sovereign or state, or supplying goods to any such ship, or to persons serving on board any such ship for consumption or use out of Bermuda, shall be entitled to drawback on such goods, upon the exporter or seller, or his agent, pro ducing to the Collector of Customs satisfactory proof that such goods have been exported from Bermuda, and that the ship in which the goods have been exported has sailed from Bermuda for a period of not less than thirty days, and that such goods have not been re-landed in Bermuda subsequent to their having been shipped on board such com missioned ship:

Provided that�

(a) every such exporter or seller shall give notice in writing to the Collector of Customs of his intention to export such goods or to send them on board such ship, speci fying the ship on board which they are to be shipped, accompanied by a declaration attached to such notice of the full import duties on such goods, having been paid, and of the date of the importation thereof, and of the payment of such duties, and of the name of the vessel in which, and the place whence, such goods were imported; and

(b) no such drawback shall be allowed unless the import duties on the goods to be exported or sent on board of such commissioned ship, at one and the same time by the same shipper have amounted to at least $24, and the drawback is claimed within two years after the pay ment of the duties on such goods; and the goods have been shipped under such precautions or restrictions as the Collector of Customs may prescribe.

PART IV
WAREHOUSING OF GOODS

Licensing of bonded warehouses

Bonding warehouses; licences

50 (1) The Collector of Customs, upon application and payment of the prescribed fee by the owner or occupier of any building, may, if the conditions hereinafter mentioned are fulfilled, grant to the applicant a licence under his hand authorizing the use of the building as a bonding warehouse, that is to say, a ware house for the storage of uncustomed goods in bond under this Act or any Act amending or replacing this Act.

(2) The conditions referred to in subsection (1) are as follows�

(a) the applicant must satisfy the Collector of Customs that the building in respect of which he applies for a licence is a proper and secure place for the warehousing of un customed goods in bond, and that adequate facilities are provided for keeping such goods entirely separate and apart from other goods, and that the building is not so situated or of such a character as to make customs su pervision difficult or inconvenient;

(b) the applicant must enter into a bond with two sureties to be approved by the Collector of Customs, he and they being jointly and severally bound thereby in the penal sum of $2,400, and the conditions of the bond being�

(i) that no uncustomed goods be removed from the warehouse except in the presence of the proper officer;

(ii) that all uncustomed goods be kept entirely sepa rate and apart from all other goods; and

(iii) that no change be made in such building or in the means of access thereto or in the ap proaches thereto or in the method of securing such building, except such change as the Col lector of Customs may expressly approve in writing.

(3) A licence granted under this section shall specify the name of the owner or occupier of the licensed building, its situation and mea surements, and shall include a general description of the licensed building.

(4) Where a licence has been granted under this section then so long as the licence remains in force the licensed building shall be subject to all the provisions of this Act relating to bonding warehouses.

(5) Where it is shown to the satisfaction of the Collector of Customs that the building in respect of which a licence under this sec tion has been granted is no longer a proper place for use as a bonding warehouse or that the conditions of a bond entered into under this sec tion are not being observed the Collector of Customs may revoke or can cel the licence.

[section 50 amended by 1995:4 effective 22 December 1995]

Removal of goods from warehouse where licence cancelled

51 Whenever any licence granted under this Act or under any Act hereby repealed, is revoked or cancelled, the Collector of Customs, or As sistant Collector of Customs, shall cause all goods in the warehouse mentioned in such licence or certificate, on which the duties have not been paid, to be immediately removed therefrom to some other ware house under the direction and in the presence of the proper officer or of ficers; and all expenses attending such removal shall be borne by the proprietor or lessee of the warehouse from which the goods have been so removed, and may be recovered from him, with costs, before a court of summary jurisdiction, or, if not so recovered, shall be defrayed out of the Consolidated Fund, and shall in such case be a first charge upon such goods.

Warehousing of goods

Duty suspended on goods while in warehouse

52 The importer or consignee of any such goods may warehouse the goods in any warehouse without payment of any duty on the first entry thereof, subject nevertheless to this Act.

Warehouses and the arrangement of their contents under direction of Collector of Customs

53 All goods so warehoused shall be stowed in such parts or divi sions of the warehouse, and in such manner, as the Collector of Customs or other proper officer, may direct; and the warehouse shall be locked and secured in such manner, and shall be opened and visited at such times, and under such rules and regulations, as the Collector of Cus toms, or other proper officer, may direct; and all such goods shall, after being landed upon importation, be carried to the warehouse, or shall af ter being taken out of the warehouse for exportation or for stores be car ried to be shipped under such rules and regulations as the Collector of Customs may direct.

Importer may give bond

54 (1) Upon the entry of any goods to be warehoused, the importer of such goods, instead of paying down the duties due thereon, shall give bond with two sufficient sureties to be approved of by the Collector of Customs, or other proper officer, in treble the duties payable on such goods, with condition for the safe depositing of such goods in the ware house mentioned in such entry, and for the payment of all duties due upon such goods or for the exportation thereof, or shipment thereof as stores, according to the first account taken of such goods upon the landing of the goods, subject to the allowance hereinafter mentioned for evaporation of' spirits and wine, and with a further condition that no part thereof shall be taken out of such warehouse until cleared from thence upon due entry and payment of duty or upon due entry for ex portation, or for shipment as stores, and with a further condition that the whole of such goods shall be so cleared from such warehouse, and the duties upon any deficiency of the quantity, according to such first account, subject as aforesaid, shall be paid within two years from the date of the first entry thereof, and if after such bond has been given the goods or any part thereof are sold or disposed of, so that the original bonder shall be no longer interested in, or have any control over the goods, then the Collector of Customs, or other proper officer, may admit fresh security to be given by the bond of the new proprietor or other per son having control over such goods, with his sufficient sureties, and to cancel the bond given by the original bonder of such goods or to exoner ate him to the extent of the fresh security so given.

(2) Any general importer of goods intending to import into Bermuda any goods to be warehoused on the importation thereof may, with the sanction of the Collector of Customs, or other proper officer, in stead of complying with subsection (1) with respect to every such impor tation, give a general bond, in a form to be approved by the Collector of Customs with two sufficient sureties approved by the Collector of Cus toms, or other proper officer, in such amount as the Collector of Cus-

toms, or other proper officer, may require, conditioned for the safe de positing of all such goods on importation in a bonding warehouse li censed under section 50, and for complying in all other respects with the provisions of subsection (1) with reference to the warehousing of bonded goods:

Provided that in the case of any gasoline, kerosene, fuel oil or diesel oil imported into and stored in bulk in Bermuda which the Col lector of Customs is satisfied has been so imported and stored either wholly or partly for the purpose of sale thereof to any Government or person and which Government or person has by any Act been exempted from import duty in respect of the like importation by such Government or person, the importer may give the general bond without sureties.

(3) Every such general bond shall cover all goods imported and bonded by the person giving such bond, or exported in bond by such person, during a period of twelve months next after the date of such bond, and shall not be discharged until all such goods have been ac counted for to the satisfaction of the Collector of Customs, nor until the full duties due upon any deficiency of such goods not so accounted for have been paid.

(4) No greater sum shall be recoverable under any such general bond than double the amount of the duties payable on the goods in re spect of which a breach of such bond is made.

(5) Upon the entry outwards of any goods covered by any such general bond, the person giving such bond and his sureties shall be li able under such bond in an amount double the import duties on such goods, or, if such goods are prohibited to be imported for home use, in double the value of such goods, that the goods shall be landed at the place for which they have been entered outwards, or shall be otherwise accounted for to the satisfaction of the Collector of Customs.

Allowance for evaporation of wine and spirits

55 (1) The Collector of Customs, or other proper officer, may make allowance for evaporation to the importers of rum and other spirits, and wines, which have been warehoused upon the landing of the same at and after the following rates, for every six months that the same shall be in the warehouse, that is to say�

(a) for every puncheon of rum, one and a half gallon;

(b) for every hogshead of rum, three-fourths of a gallon;

(d) for every hogshead of brandy or gin, one-half of a gallon;

(e) for every pipe of wine, one and a half gallon;

(f) for every pipe or hogshead of wine, three-quarters of a gallon; and

(g) for every quarter pipe of wine, one-half of a gallon.

(2) The allowances for evaporation mentioned in subsection (1) shall be deducted from the quantity or gauge of such rum and other spirits and wine first ascertained at the time the same was deposited in the warehouse whenever such rum and other spirits and wine is taken out of the warehouse; and the duties shall be paid on the quantity which appears after such allowances have been deducted, anything hereinbe fore contained to the contrary notwithstanding:

Provided that in no case shall any allowance be made as is above mentioned for evaporation if such rum and other spirits and wine is taken out of the warehouse within six months of the date of the ware housing of the same.

Forfeiture of goods, if not warehoused after entry or taken out with out entry

56 (1) If any goods which have been entered to be warehoused are not duly carried into and deposited in the warehouse, or are afterwards taken out of the warehouse without due entry and clearance, or having been entered and cleared for exportation, or for shipment as stores, from the warehouse, are not duly carried and shipped, or are afterwards re-landed except with the permission of the Collector of Customs, or other proper officer, then such goods shall be forfeited.

(2) If the strength of any spirits when taken out of the ware house for exportation, or for shipment as stores, is found to be reduced below the strength of such spirits when first warehoused, more than may be reasonably allowed for a change of temperature while so warehoused, then such spirits shall be forfeited.

Precautions to be taken by customs officers in warehousing goods

57 (1) Upon the entry and landing of any goods to be warehoused, the proper officer shall take a particular account of the goods, and shall mark the contents on each package, and shall enter the same in a book to be kept for that purpose, and shall ascertain and mark on each pack age of spirits the strength of such spirits, and enter the same in such book.

(2) No goods which have been so warehoused shall be taken or delivered from the warehouse, except upon due entry and with the au-
thority of the proper officers, for exportation or for stores, or upon due entry and payment of duty for home use.

(3) An account shall be made out of the quantity upon which the duties have been paid, and of the quantity exported, and of the quantity (to be then ascertained) of the goods still remaining in the ware house (as the case may be) and of the strength of any spirits remaining in the warehouse; and if upon such account there appears in either case to be any deficiency of the original quantity, then the duty payable upon the amount of such deficiency shall then be paid.

(4) Upon the entry and landing of any malt liquor in casks to be warehoused, it shall be sufficient, instead of taking a particular ac count of the malt liquor at the time of landing, to make entry of the quantities contained in such casks as specified on the invoice thereof, or in the event of the quantities not being therein specified such quantities shall be ascertained or determined in such manner as the Collector of Customs, or Assistant Collector of Customs, may sanction; and when any such malt liquor in casks is entered to be cleared from any bonded warehouse for home consumption the duty payable thereon shall be cal culated on the quantity as ascertained by measure at the time of the actual delivery thereof, unless there is reasonable ground to suppose that any portion of the deficiency or difference between the quantity en tered on landing and that ascertained at the time of actual delivery has been caused by illegal or improper means, in which case the Collector of Customs, or Assistant Collector of Customs, shall make such allowance only for loss as he may consider fairly to have arisen from legitimate causes.

Samples allowed by Collector of Customs to be taken out

58 The Collector of Customs, under such regulations as he may see fit, may permit moderate samples to be taken of any goods so ware housed, without entry, and without payment of duty, except as duty eventually becomes payable as on a deficiency of the original quantity.

Power of Collector of Customs to allow owners to sort, or repack goods in warehouse

59 The Collector of Customs, under such regulations as he may see fit, may allow the proprietor or other person having control over the goods so warehoused, to sort, separate, and pack and repack any such goods, and to make such lawful alterations therein, or arrangements and assortments thereof, as may be necessary for the preservation of such goods, or in order to the sale, shipment, or legal disposal of the same, and also to allow any parts of such goods so separated to be destroyed but without prejudice to the claim for duty upon the whole original quantity of such goods.

Allowance of time for goods to remain in warehouse

60 All goods which have been so warehoused shall be duly cleared either for exportation or for home consumption within five years from the day of first entry for the warehousing thereof; and if any such goods are not so cleared, the Collector of Customs may cause the goods to be sold, and the produce shall be applied, first to the payment of duties, next of warehouse rent and other charges and the overplus (if any) shall be paid to the proprietor:

Provided that the Collector of Customs may grant further time for any such goods to remain warehoused, if he thinks fit so to do, and in every such case an account shall be made out of the quantity upon which the duties have been paid, and of the quantity exported, and of the quantity (to be then ascertained) of the goods still remaining in the ware house, as the case may be, and of the strength of any spirits remaining in the warehouse; and if upon such account there appears in either case to be any deficiency of the original quantity, the duty payable upon the amount of such deficiency shall then be paid.

Security on entry outwards of goods in warehouse

61 Upon the entry outwards of any goods to be exported from the warehouse, the person entering the goods shall give security by bond in treble the duties of importation on the quantity of such goods, or, if such goods are prohibited to be imported for home use, in double the value of such goods, with two sufficient sureties, to be approved by the Collector of Customs, or other proper officer, that the goods shall be landed at the place for which they are entered outwards, or be otherwise accounted for to the satisfaction of the Collector of Customs.

Restrictions on warehousing of goods

62 No goods shall be allowed to be warehoused under this Act, ex cept goods intended for another market and entered for exportation, un less the duties on such goods, being goods imported at one and the same time, in one and the same ship, for one and the same importer, amount to at least $12.

Restriction on taking small quantities of goods out of warehouse

63 No person shall be allowed to take out of any warehouse any parcel of goods on which the duties do not amount to at least $4.80 un less such goods are the whole of the same description of goods then held in the warehouse by such person, or unless such goods are taken
out of the warehouse for exportation under this Act.

Penalties on keepers of warehouse for not keeping uncustomed goods separate from duty paid goods or for allowing removal of un customed goods

64 Whenever the owner or occupier of any warehouse refuses or ne glects to keep all goods in his warehouse on which duty has not been paid entirely distinct and apart from all other goods in such manner as may be required by the Collector of Customs, or Assistant Collector of Customs, and whenever any goods on which duty has not been paid are removed from any warehouse without authority from the proper officer, or without due entry and payment of all duties thereon if for home con sumption, or due entry for exportation, having first been made in accor dance with the requirements of this Act, the owner or occupier of such warehouse shall forfeit $120, and for a second offence shall be liable, in addition to such penalty, to have the certificate granted under this Act, cancelled or revoked in the manner provided by this Act:

Provided that nothing herein contained shall be construed to re lieve the owner or occupier of such warehouse or his sureties from any other liability he or they may incur under this Act or in any way to di minish the powers of the Minister, or of the Collector of Customs, or As sistant Collector of Customs, under this Act.

Prohibition of goods being taken out of warehouse except on due en try and in presence of proper officer

65 (1) No warehoused goods shall be taken or delivered from the warehouse, except upon due entry and with the authority of the proper officer for exportation, or upon due entry and payment of the full duties payable thereon for home use.

(2) If any goods which have been warehoused or otherwise se cured, either for home consumption or exportation, are clandestinely or illegally removed from or out of any warehouse or place of security, then all such goods shall be forfeited.

Remission of duty on goods lost in warehouse

66 If any goods warehoused, or entered to be warehoused, or en tered to be delivered from the warehouse, are lost or destroyed by in evitable accident on board ship, or in removing, landing, or receiving the goods into the warehouse, or in the warehouse, the Collector of Customs may remit the duties due thereon or the Accountant-General may return the duties paid thereon (the monies for which are hereby declared to be a charge on the Consolidated Fund), on satisfactory proof being furnished to the Collector of Customs that such goods have been so lost or de stroyed.

Penalty on persons clandestinely opening any warehouse

67 If any person clandestinely opens any warehouse, or, except with the authority of the proper officer acting in the execution of his duty, gains access to the goods therein, he shall for every such offence forfeit $480.

Penalty on warehouse keeper neglecting to produce goods to proper officer.

68 If the occupier of any warehouse does not produce to any cus toms officer, on his request, any goods deposited in such warehouse which have not been duly cleared and delivered therefrom, such occupier shall for every such neglect forfeit the sum of $4 in respect of every package or parcel not so produced, besides the duties thereon.

Deficiencies in warehoused goods cleared for exportation not to be charged with duty unless apparently fraudulent

69 No duty shall be charged in respect of any deficiency in goods entered and cleared from the warehouse for exportation, unless the prin cipal customs officer at the port has reasonable ground to suppose that such deficiency or any part thereof has arisen from illegal abstraction.

Goods entered for warehousing not duly warehoused or fraudulently removed or concealed liable to forfeiture

70 If any goods entered to be warehoused are not duly warehoused in pursuance of such entry, or, being duly warehoused, are in any way concealed in or removed from the warehouse, or abstracted from any package, or transferred from one package to another, or otherwise dealt with for the purpose of illegal mixing, removal, or concealment, then such goods shall be forfeited.

Goods may be removed in bond from one port to another

71 Any goods warehoused at any port in Bermuda may be removed by sea or inland carriage to any other port in Bermuda, in which the like kind of goods may be warehoused, to be re-warehoused at such other port under such regulations and with such security as the Collector of Customs, or other proper officer, may direct, on the delivery to the proper officer by the person requiring such removal of a request note, stating the particulars of the goods required to be removed, and with
such other information and in such manner and from as the Collector of Customs, or other proper officer, may require.

Removal of goods between ports in Bermuda

72 On the delivery of any goods for removal, an account containing the particulars thereof, shall be transmitted by the proper officer of the port of removal to the proper officer of the port or place of destination, and the person requiring the removal thereof shall enter into a bond with two sufficient sureties to be approved by the Collector of Customs, or other proper officer, in a sum equal at least to the duty chargeable on such goods, for the due arrival and rewarehousing thereof at the port or place of destination, within such time as the Collector of Customs, or other proper officer, may require such bond to be taken by the Collector of Customs, or other proper officer, either of the port or place of removal, or the port or place of destination, as best suits the residence or conve nience of the persons interested in such removal; and if such bond has been given at the intended port or place of destination, a certificate thereof, under the hand of the Collector of Customs, or other proper offi cer of such port, shall at the time of the entering of such goods be pro duced to the Collector of Customs, or other proper officer of the port of removal, and such bond shall not be discharged unless such goods have been produced to the proper officer and duly re-warehoused at the port of destination or unless the full duties of customs have been paid thereon within forty-eight hours after the arrival thereof, but in no case later than the time allowed for such removal, or have been otherwise ac counted for to the satisfaction of the Collector of Customs, or other proper officer, nor until the full duties due upon any deficiency of such goods not so accounted for have been paid, and any expense incurred by the Department in such removal shall be repaid into the Consolidated Fund by the persons requiring such removal within two days from the time allowed for such removal.

Goods on arrival at port of destination to be subject to same regula tions as goods on first importation

73 Upon the arrival of such goods at the port or place of destina tion, the goods shall be entered and warehoused in the same manner, and under, and subject to the same laws, rules and regulations, so far as the same are or can be made applicable, as are required on the entry and warehousing of goods on the first importation thereof.

PART V
DRAWBACK AND REFUND OF DUTY; EXEMPTION FROM DUTY

Drawback and refund of duty

Allowance of drawback

74 Any person exporting from Bermuda any imported goods shall be entitled to drawback, upon the exporter, or his known agent, producing to the Collector of Customs satisfactory proof that such goods have been exported from Bermuda, and that the ship in which the goods have been exported has sailed from Bermuda for a period of not less than thirty days, and that such goods have not been re-landed in Bermuda subse quent to such reshipment of the goods:

Provided that�

(a) every such exporter shall give notice in writing to the Collector of Customs of his intention to export such goods and of the name of the ship by which the goods are to be exported, and also shall attach to such notice a declaration stating that the full import duties on such goods have been paid and the date of the importation thereof and of the payment of such duties, with the name of the ship in which, and the place whence, the goods were imported; and

(b) the drawback is claimed within two years after the pay ment of the duties on such goods, and such goods have been duly cleared for exportation at the office of the Collector of Customs, or Assistant Collector of Customs.

Restrictions on allowance of drawback

75 (1) Notwithstanding section 74 and subject as hereinafter pro vided, no drawback shall be allowed on the exportation of any imported goods which after importation have been used in Bermuda, or of any goods which are not exported, or which from the nature or condition thereof on exportation are incapable of being identified with the original importation.

(2) Drawback or a percentage thereof shall be allowed on�

(a) all empty barrels and other external packages and cov erings which are exported from Bermuda on proof to the

satisfaction of the Collector of Customs, or other proper officer, and that import duty has been paid thereon to the extent of the drawback claimed; and

(b) such goods or parts of goods as are proved to the satis faction of the Collector of Customs or other proper officer to be incorporated in the goods manufactured in Bermuda which are exported from Bermuda and which are of a description specified in the Fourth Schedule to the Customs Tariff Act 1970 [title 14 item 12], subject to such conditions as to the percentage of the import duty, which it is established to the satisfaction of the Collector of Customs or other proper officer to have been paid on such goods or parts of goods, to be allowed and other wise as may be specified in that Schedule.

(3) Nothing in this section shall in any way affect the powers of the Collector of Customs under section 59.

Forfeiture of drawback goods not agreeing with shipping bill

76 (1) If any goods on which drawback is claimed are shipped, or brought to any quay, wharf or other place to be shipped for exportation, and are, on examination by the proper officer, found not to agree with the entry in the shipping bill, or other proper document for allowance of drawback on shipment, or are found to be of less value for home use than the amount of the drawback claimed, then all such goods and the packages containing the goods, with all other the contents therein, shall be forfeited.

(2) The person entering such goods and claiming the drawback thereon shall in any such case forfeit $240, or treble the value of the goods, at the election of the Collector of Customs.

(3) If any goods which have been shipped for exportation are re-landed without the permission of the Collector of Customs, or other proper officer, then such goods and the packages containing the goods shall, with all other the contents thereof, be forfeited.

Refund of import duties paid by mistake if claimed within 6 months

77 Whenever any import duty or other money is paid by mistake the Accountant-General, on it being proved to the satisfaction of the Collec tor of Customs that the duty or other money has been so paid by mis take, may refund to the person who paid such duty or other money, or his lawful agent, the amount so paid by mistake, if the duty or money is claimed and proof of the mistake is made within six months after the payment of such duty or other money.

Reference to Minister of questions as to liability to duty or claims to drawback

78 (1) Whenever any question arises as to the liability of any goods imported into Bermuda to import duty, or as to the rate of such duty, or as to any claim to drawback or refund of import duty, the Collector of Customs, or the person having paid any such duty or claiming any such drawback or refund, may refer the question in dispute or difference to the Minister, whose decision shall be final.

(2) If any person otherwise entitled to drawback or refund of import duty has forfeited such right through non-compliance with any requirements of this Act, the Minister may, in his discretion, allow such drawback or refund, notwithstanding such forfeiture, to be paid.

Exemption from duty

Goods brought back into Bermuda

79 (1) All goods the produce or manufacture of Bermuda brought back into Bermuda, being of such a kind or description as, if foreign, would be liable to any duty on importation, shall be deemed to be foreign and to be liable to the same duties, rules, regulations and restrictions, as foreign goods of the like kind or description, unless the goods are brought back within five years from the time of the exportation thereof, and it is proved to the satisfaction of the Collector of Customs, or other proper officer, that they are goods the produce or manufacture of Bermuda returned, in which case the goods may be entered in such manner and form as the Collector of Customs, or other proper officer, may require, and be delivered free of duty:

Provided that all goods brought into Bermuda for which any drawback might have been received on exportation may be admitted to entry on re-payment of such drawback.

(2) All goods, upon which upon their first importation into Bermuda the duties have been paid, shall, when exported from and re-imported into Bermuda, be liable to the same duties, regulations and re strictions as such goods would be liable to on the first importation thereof, unless the goods are re-imported within five years after the ex portation thereof, in which case, on proof to the satisfaction of the Col lector of Customs, or Assistant Collector of Customs, of the identity of those goods, and that the property therein has continued and still re mains in the person by whom or on whose account the goods were ex ported, such goods may be entered free of ditty in the like manner and form as goods imported free of duty:

Provided that�

(a) any goods for which any drawback has been received on exportation shall on re-importation pay the usual import duty; and

(b) if after the exportation of any such goods and before the re-importation thereof any repairs or improvements have been made thereto, the usual import duty shall be paid on the cost of such repairs or improvements on the re-importation of such goods.

(3) Where goods covered by a manufacturer's warranty, being goods to which this subsection applies ("the original goods"), have been imported into Bermuda and then exported from Bermuda for the purpose of being repaired or replaced under the warranty, then the original goods, or, as the case may be, goods in substitution for the original goods ("replacement goods"), shall on importation into Bermuda be exempt from duty if the Collector of Customs or other proper officer is satisfied�

(a) in the case of the original goods, that they have been repaired by the manufacturer;

(b) in the case of replacement goods, that they have been supplied by the manufacturer in substi tution for the original goods,

under and in accordance with the warranty.

(4) Subsection (3) applies to goods to which, when imported into Bermuda, a warranty from the manufacturer applied that, if the goods should be returned to the manufacturer within a certain time as being defective, the manufacturer would either repair them free of charge or substitute for them similar goods free of charge.

(5) In subsections (3) and (4), "to repair" goods of which a part only is, or parts only are, defective includes restoring the goods to working order by replacing that part or those parts.

[Section 79 amended by 1994:7 effective 22 March 1994]

Abatement of duty on goods damaged by sea, accident, derelict, wreck

80 (1) Whenever it is proved to the satisfaction of the Collector of Customs, or Assistant Collector of Customs, that the value of any du tiable goods has been depreciated by sea damage, accident or otherwise before importation, the Collector of Customs may grant an abatement of the import duties thereon; but no claim for abatement shall be allowed on account of damage unless the claim is made on the first examination thereof, and in such form and manner as the Collector of Customs may direct nor unless it is proved to the satisfaction of the Collector of Cus toms, or Assistant Collector of Customs, that such damage was sus tained after such goods had been shipped in the importing ship and be fore the landing thereof in Bermuda.

(2) All goods, being derelict, jetsam, flotsam, and wreck, brought or coming into Bermuda shall at all times be subject to the same duties as goods of the like kind on importation into Bermuda are subject to, unless it is shown to the satisfaction of the Collector of Customs, or Assistant Collector of Customs, that the goods are entitled to an abate ment in respect of such damage.

(3) The damage sustained by such goods, whether so imported, or derelict, jetsam, flotsam or wreck as aforesaid, shall be assessed by the customs officer of the port or place of arrival or discharge, if compe tent thereto, but if not, or if the Collector of Customs, or in the case of the goods arriving in St. George's, the Assistant Collector of Customs, shall entertain any doubt as to the amount of such damage, he may call upon two indifferent merchants to examine the goods and certify to what extent in their judgment the goods are lessened in value by such dam age, whereupon the Collector of Customs may make such abatement in the import duty originally chargeable thereon as in his judgment is rea sonable.

PART VI
SUPPLEMENTAL PROVISIONS AND LEGAL PROCEEDINGS

Sale of goods to cover expenses

Sale of goods insufficient to cover expenses

81 If any goods or things authorized to be sold under this Act are not sold when offered for sale, or, if sold do not sell for enough to satisfy the costs and charges incurred by the Department for warehousing and all other incidental expenses in respect of the same, such expenses, or, so much thereof as the proceeds received from such sales is insufficient to satisfy, may be paid out of the Consolidated Fund.

Customs supervision

Powers of customs officers to board any ship, secure hatches, mark goods

82 (1) Any customs officers and any other officers who are duly appointed or engaged in the collection and securing of the revenue of Bermuda may board any ship arriving at Bermuda, and freely stay on

agent to contain pas sengers' baggage, either before or after landing, the goods shall be for feited together with everything packed therewith.

Forfeiture of boats used in removal of goods liable to forfeiture

94 All ships, boats, carriages, and cattle, made use of in the re moval of any goods liable to forfeiture under this Act, or any amending Act, shall be forfeited; and every person who assists or is otherwise con cerned in the un-shipping, landing, or removal, or in the harbouring of such goods, or into whose hands or possession the goods shall know ingly come, shall forfeit and pay treble the value thereof:

Provided that when any goods so un-shipped, landed, or re moved, or any part thereof, happen not to be seized by a customs officer, then in every such case, instead of the penalty hereinbefore imposed, ev ery person who assists or is otherwise concerned, in the un-shipping, landing or removal, or in the harbouring of any such goods, or into whose hands the goods knowingly come, shall forfeit and pay the sum of $240 with costs of suit.

Restrictions upon opening of ships' bars and shops while within ter ritorial waters

95 (1) Without prejudice to any other provision of this Act, but subject as hereinafter provided, it shall not be lawful for the master of any ship ordinarily engaged in voyages to places outside Bermuda to cause or allow�

(a) any bar in the ship ordinarily used for the sale of intoxi cating liquor; or

(b) any shop in the ship ordinarily used for the sale of any articles or goods to passengers or to members of the ship's company,

to be kept open or to be operated during such period as the ship is within the territorial waters of Bermuda:

Provided that where written permission is given by the Collector of Customs in that behalf, it shall not be unlawful for the purposes of any Act relating to the safeguarding of the revenue, but without prejudice to the next following subsection, for the master of a ship to cause or al low any bar as aforesaid to be kept open or to be operated during such periods, and subject to such other conditions, as may, for the purpose of safeguarding the revenue, be specified in the permission.

(2) Notwithstanding anything in the foregoing provisions of this section, but without prejudice to the powers conferred upon the Collector of Customs thereby, it shall not be lawful for any person to buy or sell or otherwise deal in any articles or goods in any ship's bar or shop�

(a) unless due or proper entry under this Act has been made in respect of such articles or goods; or

(b) unless the purchase, sale or dealing in is effected by, or as the case may be, to, a person who is, bona fide, a passenger in the ship or who is a member of the ship's company.

(3) Every person who contravenes, or who causes or procures or allows any contravention, of any of the foregoing provisions of this section, or of any condition lawfully imposed thereunder, shall forfeit and pay the sum of $480.

Searches

Search of suspected persons

96 (1) If any customs officer has reasonable cause to suspect that any person in a customs area is carrying or has about his person any uncustomed goods, and on being questioned that person refuses to an swer or denies that he is carrying or has about his person any such goods, the customs officer may detain and search that person and any thing that he is carrying; and if that person refuses or fails to comply with any direction given to him by the customs officer for the purpose of effecting the detention and search or otherwise attempts to evade the detention and search, any customs officer or police officer may, for the purpose of effecting the detention and search, arrest him either within or outside the customs area; and if any such goods are discovered to be or to have been carried by that person or to be or to have been about his person, the goods shall be forfeited:

Provided that�

(a) a suspected person may require (and shall be informed by the customs officer of his right to require) to be taken with all reasonable despatch before the Collector of Customs, or other senior officer of the Department au thorized in that behalf by the Collector of Customs, who may direct that he be searched, or may discharge him without search; and

(b) where a suspected person is a woman or girl a search
shall not be carried out except by a woman appointed for the purpose by the Collector of Customs.

(2) Any person�

(a) who, in connection with his questioning by a customs officer under subsection (1), refuses or fails to comply with any direction given to him by the customs officer for the purpose of effecting the detention and search, or otherwise attempts to evade the detention and search; or

(b) who, in connection with his detention or search under this section, obstructs any customs officer or any other person appointed by the Collector of Customs to carry out the search; or

(c) who enters any part of a customs area when forbidden to do so by a customs officer or remains in such area or any part thereof when requested to leave by a customs officer,

commits an offence against this Act:

Punishment on summary conviction: a fine of $1,440.

(3) In this section�

(a) "customs area" means any place appointed to be a cus toms area by the Collector of Customs by notice pub lished in the Gazette; and

(b) "uncustomed goods" means goods liable to import duty on which the full import duty due has not been paid, or goods the importation of which is prohibited by or under any Act or provision of law.

(4) [repealed by 1987:30]

Grant of search warrant for smuggled goods

97 If any customs officer has reasonable cause to suspect that any imported goods on which the import duties have not been paid, or which have not been duly entered, are harboured, kept or concealed in any house or other place, and it is so made to appear by information on oath before any Justice of the Peace, such justice may by special warrant un der his hand authorize such customs officer to enter and search such house or other place, and to seize and carry away any such goods as aforesaid as may be found therein; and such customs officer may in case of resistance break open any door, and force and remove any other im pediment or obstruction to such entry, search, or seizure as aforesaid, and may, if he sees fit, avail himself of the services of any police officer, to aid and assist in the execution of such warrant, and any police officer is hereby required when so called upon to aid and assist accordingly.

Power of search for protection of revenue

98 Any customs officer may with or without assistants, whenever he deems it necessary for the protection of the revenue, open or cause to be opened for search, and may search, any package or parcel of goods on importation, before or after the landing thereof containing or supposed to contain any dutiable and uncustomed goods, or which he deems it nec essary to examine for the purpose of ascertaining whether it contains any such goods, using no more force than is reasonably necessary for that purpose, and for any such purpose may force or open any locks, or other fastenings and enter any ship, boat, premises, or place where any such package or parcel may be, or may be suspected to be kept or con cealed; and if any such officer shall make it appear by information on oath before a Justice of the Peace that there is reasonable cause to sus pect that any dutiable goods are kept or concealed in any package or parcel which have not been duly entered, the Justice may by warrant under his hand authorize such search to be made, and in such case the customs officer may avail himself of the assistance of any police officer in the execution of such warrant; and every police officer, unless actually engaged in other special duty, shall when required by such customs offi cer assist in the execution of such warrant.

Production of documents

99 (1) Any customs officer, duly authorized in writing by the Col lector of Customs in that behalf, may, within two years of importation or exportation of any goods, require the importer, exporter or the owner thereof�

(a) to produce all books and documents relating in any way to the importation (as the case may be) of such goods; and

(b) to answer any question in relation thereto; and

as the customs officer may consider necessary.

(2) The customs officer may seize and detain any such book or document as may be produced to him under this section if, in his opin ion, it may afford evidence of the commission of any offence against this Act:

Provided that the customs officer shall, at the request of the per son who has produced such book or document, deliver to him a certified copy thereof; and such certified copy shall be receivable in evidence in all courts as if it were the original until such time as the original book or document, is returned into the possession of its owner.

(3) Any person who�

(i) fails to comply with any requirement made by a customs officer under this section; or

(ii) wilfully and fraudulently destroys any book or document relating to the importation or expor tation of any goods,

commits an offence against this Act:

Punishment on summary conviction: a fine of $2,880;

Punishment on conviction on indictment: imprisonment for 2 years or a fine of $14,000 or both such imprisonment and fine.

Seizure and condemnation of goods

Seizure of goods; obstruction of customs officers

100 (1) All goods, ships, boats, carriages, and cattle, liable to for feiture under this Act, or any amending Act, shall and may be seized and secured by any customs officer, or by any person employed for that pur pose, by or with the concurrence of the Collector of Customs, or other principal officer of the port.

(2) Every person who in any way hinders, opposes, molests, or obstructs, any customs officer, or any person so employed as aforesaid, in the exercise of his office, or any person acting in his aid or assistance, shall for every such offence forfeit the sum of $1,200.

Goods seized under Act deemed to be condemned

101 All goods, ships, boats, carriages, cattle and other things which have been, or shall hereafter be, seized as forfeited under this Act, or any amending Act, shall be deemed and taken to be condemned, and may be dealt with in the manner directed by law with respect to goods, ships, boats, carriages, cattle and other things, seized and condemned for breach of any such Act, unless the person from whom such goods, ships, boats, carriages, cattle and other things, have been seized, or the owner of them, or some person authorized by him gives notice in writing, within one month from the day of seizing the same, to the Collector of Customs that he claims the same, or intends to claim them.

Disposal of things seized and condemned

102 All goods, ships, boats, carriages, cattle and other things, which have been seized and condemned for breach of this Act, or any amending Act, shall be disposed of as soon as conveniently may be after the con demnation thereof, in the following manner, that is to say, all goods of a description admissible to duty shall be sold by public auction to the best bidder at a price not less than the duty upon the importation of the like sort of goods; and in case such goods will not fetch the duty, shall be put up for sale for exportation, and in case they do not sell for exportation, then such goods shall be destroyed; and all prohibited goods shall be put up for sale for exportation, to the best bidder, and in case they do not sell, then they shall be destroyed.

Goods seized may be replevined on double security

103 (1) If any goods, ship, carriage, cattle or other thing, are seized as forfeited under this Act, and detained, then any court having jurisdic tion to try and determine such seizure may order the delivery thereof on security by bond with two sufficient sureties to answer double the value of the same, in case of condemnation, and such bond shall be taken to the use of Her Majesty in the name of the Collector of Customs; and such bond shall be delivered to and kept in the custody of the Collector of Customs, and in case the goods, ship, boat, carriage, cattle or other thing, are condemned the value thereof shall be paid into the hands of the Collector of Customs, who shall thereupon cancel the bond.

(2) Any court before which any goods so seized are prosecuted may, if the court sees fit, order the sale thereof, or of any part thereof, pending such prosecution on application by the prosecutor or any claimant.

Claims

Burden of proof in case of dispute regarding goods

104 If any goods are seized for non-payment of duties, or of sur charges or any other cause of forfeiture, and any dispute arises whether the duties or surcharges have been paid for the goods, or the goods have been lawfully imported, or lawfully laden or exported, the proof thereof shall lie on the owner or claimant of such goods, and not on the customs officer who seizes or stops the goods.

Claims to be entered in name of owner and made on oath; punish ment for making false oath

105 (1) No claim to any thing seized under this Act and returned into any court for adjudication, shall be admitted unless such claim is entered in the name of the owner, with his residence and occupation, nor unless oath to the property in such thing is made by the owner, or by his counsel or agent by whom such claim shall be entered, to the best of his knowledge and belief.

(2) Every person making a false oath thereto commits an of fence against this Act:

Punishment on conviction on indictment: imprisonment for 2 years or a fine of $14,400 or both such imprisonment and fine.

If goods owned by more than five co-proprietors, two may make the oath

106 When any ship or goods seized for any cause of forfeiture is at the time of the seizure thereof the bona fide property of any number of proprietors exceeding five, it shall not be necessary for more than two of them to enter a claim or appearance on the part of themselves and their co-proprietors or to make the oath required by section 105.

If goods owned by a company or partners, oath may be made by public officer or agent; punishment for making false oath

107 (1) When any such ship or goods is at the time of the seizure the property of a joint stock company or of co-partners, such claim and appearance may be entered and oath made by the public officer of such company, or by an agent for such co-partners, or by one of them.

(2) Every person who is convicted of taking a false oath as to the facts required to be sworn to on making any claim shall be deemed to have committed the offence of perjury and may be dealt with accordingly.

Security for costs to be given before claim is entered

108 No person shall be admitted to enter a claim to anything seized in pursuance to this Act, or any amending Act, and prosecuted until suf ficient security has been given in the court where such seizure is prose cuted in a penalty not exceeding $240, to answer and pay the costs oc casioned by such claim; and in default of giving such security, such things shall be adjudged to be forfeited and shall be condemned.

Writs of assistance

Writ of assistance to pursue dutiable goods

109 Under the authority of a writ of assistance granted by the Supreme Court or by a judge, upon the application of the Collector of Customs, or other proper officer, the Collector of Customs, or any cus toms officer, may enter any building or other place and search for, seize, and secure, any goods liable to forfeiture under this Act, or any amend ing Act, and in case of necessity may break open any doors and any chests or other packages for that purpose; and such writ of assistance when issued shall be deemed to be in force during the whole of the reign in which the writ has been granted, and for twelve months from the con clusion of such reign:

Provided that entry of any building or place under this section shall not be made in the night-time (that is to say, the interval between 8 o'clock in the evening and 6 o'clock in the morning) except in the com pany of a police officer.

Recovery of penalties and forfeitures

Power of Collector of Customs to sue for duties

110 The Collector of Customs may sue for and recover any duty, sur charge or tax under any Act relating to the revenue to be received or col lected by the Collector of Customs, together with full costs of suit before a court of summary jurisdiction in the manner provided by the Magis trates Act 1948 [title 8 item 15], and any person aggrieved by the judg ment of that court may appeal to the Supreme Court under the Civil Ap peals Act 1971 [title 8 item 85].

Collection of penalties and forfeitures

111 Subject to section 111A, all penalties and forfeitures which may be incurred under any Act relating to the revenue to be received or collected by the Collector of Customs, shall and may be prosecuted, sued for and recovered, by the Collector of Customs, or any other customs officer, with costs of suit, before a court of summary jurisdiction in the manner provided by the Magistrates Act 1948 [title 8 item 15], and any person aggrieved by the judgment of that court may appeal to the Supreme Court under the Civil Appeals Act 1971 [title 8 item 85].

[section 111 amended by 1998 : 12 effective 31 March 1998]

Collector of Customs may compound proceedings

111A (1) Subject to subsections (2), (3) and (4), the Collector of Customs may�

(a) with the agreement, in writing, of a person against whom it is proposed to take proceedings�

(i) for any offence in respect of which a monetary penalty is payable under any provision of this Act; or

(ii) for the condemnation of anything forfeited under any provision of this Act,

stay or compound such proceedings;

(b) restore, subject to such conditions as the Collector of Customs considers appropriate, anything forfeited or seized by the Collector of Customs under any provision of this Act; or

(2) A person, other than the Collector of Customs, may, not later than one month after the date of an agreement referred to in subsection (1)(a), renounce the agreement.

(3) Where�

(a) the Collector of Customs and a person referred to in subsection (1)(a), fail to reach an agreement; or

(b) a person, other than the Collector of Customs, pursuant to subsection (2), renounces an agreement referred to in that subsection,

the provisions of section 111 shall have effect as if this section
had not been enacted.

(4) Where�

(a) pursuant to subsection (2), a person renounces an agreement referred to in subsection (1)(a); and

(b) prior to such renunciation the person had paid to the Collector of Customs any moneys in respect of any monetary penalty payable to the Collector of Customs under any provision of this Act,

such moneys shall be retained by the Collector of Customs until all proceedings under section 111, including any appeal from such proceedings have been determined, and thereafter shall be disposed of in accordance with such order as a court referred to in that section may make.

[section 111A inserted by 1998 : 12 effective 31 March 1998]

Penalties may be sued for in name of Attorney-General or Collector of Customs

112 All duties, surcharges, penalties and forfeitures incurred under or imposed by this Act, or any other Act relating to the importation of goods, and the liability to forfeiture of any goods seized under the au thority thereof, may be sued for, prosecuted, determined and recovered by action, information, or other appropriate proceeding in the Supreme Court in the name of the Attorney-General, or of the Collector of Cus toms, or by information in the name of the Collector of Customs by some customs officer authorized by him before a court of summary jurisdic tion:

Provided that nothing in this section shall affect or derogate from the Admiralty jurisdiction of the Supreme Court.

Preferment of indictments or suits

113 All indictments or suits for any offences or the recovery of any penalties or forfeitures under this Act, or any amending Act, shall, except in the cases where summary jurisdiction is conferred upon a court of summary jurisdiction, be preferred or commenced in the name of the Attorney-General, or of the Collector of Customs.

Determination of penalties based on value of goods

114 In all cases where any penalty, the amount of which is at any time to be determined by the value of any goods, is authorized to be paid, or sued for under any Act relating to the revenue of Bermuda such value shall, as regards the payment of such penalty to the Collector of Cus toms, or as regards any proceedings in any court, be estimated and taken according to the real and true value of goods of the like sort or de nomination, and upon which the duties of importation shall have been paid in Bermuda, at or about the time of the commission of the offence, and such real and true value shall be ascertained either by any mode which may be authorized by any court, taking cognizance of the matter, or by two competent persons to be appointed for that purpose by the Minister, which persons shall make a declaration in writing before the Collector of Customs, or the Assistant Collector of Customs, what is such real and true value.

Appropriation of penalties

115 (1) All penalties, surcharges and forfeitures recovered under this Act, or any other Act relating to the revenue of Bermuda, shall after deduction of all charges and costs incurred in relation to the custody of any goods or any prosecution or action arising under this Act, or any other Act as aforesaid, be payable into the Consolidated Fund in aid of the general revenue of Bermuda:

Provided that the Minister in special circumstances may direct any portion of any penalty or forfeiture, not exceeding in the whole one half thereof, to be paid to the person who seizes any goods, ships, boats, carriages or cattle liable to forfeiture under this Act, or who gives any information leading to such seizure, or to be divided between the person so seizing and the person so informing in such proportions as the Min ister may determine.

Legal proceedings to be commenced within three years

116 Any suit, indictment or information in respect of an offence against this Act shall be commenced within three years after the date of the commission of the offence.

Burden of proof in certain cases

117 If in any prosecution in respect of any goods seized for non-pay ment of duties, or of surcharges or any other cause of forfeiture, or for the recovering of any penalty or penalties, or of any surcharge under this Act, or any amending Act, any dispute arises whether the import duties have been paid in respect of such goods, or whether the goods have been lawfully un-shipped, or concerning the place whence such goods were brought, then in every such case the proof thereof shall be on the defen dant in such prosecution; and the defendant shall be competent and compellable to give evidence.

Certificate of Collector of Customs to be evidence

118 In any proceedings under this Act for the recovery of any duty, surcharge, or penalty, a certificate purporting to be under the hand of the Collector of Customs certifying that such duty or surcharge is payable by any person on a date specified therein or that the whole or any part thereof remains unpaid as at a date specified therein, or that any person has been ordered to pay any penalty on a date specified therein, or that the whole or any part of such penalty remains unpaid as at a date specified therein, as the case may be, that there has or has not been any appeal against the imposition of such penalty and, if there has been an appeal, the date and the result thereof shall be receivable in evi dence without further proof and shall be sufficient evidence of the facts specified therein.

Evidence in legal proceedings under Act

119 If upon any trial a question shall arise whether any person is an officer of Her Majesty's Forces, or a customs officer, his own evidence thereof, or other evidence of his having acted as such, shall be deemed sufficient, without production of his commission or warrant; and every such officer, and any person acting in his aid or assistance, shall be deemed a competent witness upon the trial of any suit or information on account of any seizure or penalty as aforesaid, notwithstanding such of ficer or other person may be entitled to the whole or any part of such seizure or penalty.

Criminal proceedings before courts of summary jurisdiction

120 Without prejudice to any power or jurisdiction expressly con ferred upon the Supreme Court or upon the Collector of Customs to deal with contraventions of this Act, proceedings in respect of any such con travention may be taken before a court of summary jurisdiction, and the court of summary jurisdiction may impose any monetary penalty or for feiture allowed by the provisions of this Act to be imposed in respect of such contravention as though such penalty or forfeiture were a fine; and the Summary Jurisdiction Act 1930 [title 8 item 34], shall have effect in respect to any such proceedings accordingly.

Assessment of damages where seizure justified

121 When in any information or suit relating to any seizure a verdict or judgment is found for the claimant, if it appears to the court before which the information or suit was heard that there was reasonable or probable cause of seizure, and the presiding judge, or the magistrate composing the court so certifies on the record or information, such cer tificate may be pleaded in bar to any action, indictment, or other pro ceeding against the seizor; and in case any action, indictment, or other proceeding is brought to trial against any person on account of any seizure, (whether any information is brought to trial for the condemna tion of the same or not), and a verdict is given for the plaintiff, if the judge or magistrate composing the court, before whom such action, in dictment, information or other proceeding is tried or heard, certifies on the record, information, or other written proceedings, that there was rea sonable or probable cause for seizure, the plaintiff shall not be entitled to more than two cents damages, nor to any costs, nor shall the defendant be fined more than twelve cents, and the production of such certificate or a copy thereof verified by the signature of the Registrar, or of the magis trate composing the court which heard the cause, shall be sufficient evidence of such certificate.

Appeals to Supreme Court

122 (1) Where any person is aggrieved by any decision or order given by the Collector of Customs or Assistant Collector of Customs un der this Act, he may, within seven days of receiving any notice communi cating that decision or order, appeal to the Supreme Court and on such appeal the Supreme Court may make such order, including an order as to costs, as appears to the Court to be just; and the Collector of Customs or Assistant Collector of Customs shall govern himself accordingly:

(2) For the avoidance of doubt it is hereby declared that any decision or order given by the Collector of Customs, or, as the case may be, by the Assistant Collector of Customs, under this Act shall remain in full force and effect pending the determination of any appeal under the foregoing subsection against such decision or order.

(3) The provision of subsection (1) whereby a duty is laid upon the Collector of Customs and the Assistant Collector of Customs to gov ern themselves in conformity with any order made by the Supreme Court under subsection (1) shall be construed as extending so as to authorize the Accountant-General to make any payment out of the Consolidated Fund necessary to give effect to such order.

(4) Nothing in the foregoing provisions of this section shall be construed so as to derogate from or abridge any power or jurisdiction of a court to determine the validity of any decision or order given by the Collector of Customs or Assistant Collector of Customs under this Act where an appeal is not lodged in accordance with subsection (1); but where any person duly lodges an appeal to the Supreme Court as afore said no application made or other proceeding taken by or on behalf of that person for determining the validity of the decision or order in ques tion shall be entertained by any other court.

[section 122 amended by 1998 : 12 effective 31 March 1998]

Actions against customs officers

Notice of action against customs officer; time of action

123 (1) No action shall be commenced, nor shall any writ be sued out, against, nor a copy of any process served upon, any customs officer, or any person acting in his aid, for anything done in the exercise of his office, until one month after notice in writing has been delivered to him or left at his usual place of abode, by the counsel or agent of the party who intends to sue out such writ or process, in which notice shall be clearly and explicitly contained the cause of action, the name and place of abode of the person who is to bring such action, and the name of the counsel or agent, and no evidence of the cause of such action shall be produced except of such as is contained in such notice; and no verdict shall be given for the plaintiff unless he proves on the trial that such no tice was given and in default of such proof the defendant shall recover in such action a verdict and costs.

(2) Every such action shall be brought within three months af ter the cause thereof, and the defendant may plead the general issue and give the special matter in evidence.

Tender of amends allowed to be made by defendant, and pleaded

124 Any customs officer, or other person acting in his aid, may for anything done in the exercise of his office, tender amends to the party complaining, or his agent, and may plead such tender in bar to any ac tion, together with other pleas; and if the jury find the amends sufficient, they shall give a verdict for the defendant, and in such case, or in case the plaintiff is nonsuited, or discontinues his action, or judgment is given for the defendant upon demurrer, then the defendant shall be entitled to the like costs as he would have been entitled to in case he had pleaded the general issue only:

Provided that the defendant may by leave of the court where such action is brought, at any time before issue is joined, pay money into court as in other actions.

Obligation of secrecy

125 (1) No customs officer and no other public officer acting in aid of a customs officer shall disclose directly to any person except�

(a) the Minister or a person authorized by the Minister to be privy to the information; or

(b) any officer of the Department; any information obtained by virtue of any provision of this Act, which shows or tends to show the value of any particular goods, or any particular consignment of goods, into Bermuda, or taken out of bond from any bonding warehouse.

(2) Without prejudice to any other action or proceedings which may be taken against him, any person who contravenes any of the fore going provisions of this section commits an offence against this Act:

Punishment on summary conviction: a fine of $5,760.

[this Act was brought into operation on 1 January 1899 by the original section 137 of this Act and though originally of limited duration, was continued in force indefinitely by 1919:38.]

[Amended by:

Bermuda Consolidated Legislation

Revenue Act 1898