LAWS OF TRINIDAD AND TOBAGO MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt CUSTOMS ACT CHAPTER 78:01 Act 22 of 1938 Amended by 44 of 1951 40 of 1976 12/1988 (Amd. by 13/1988) 24 of 1952 45 of 1977 25 of 1989 25 of 1952 4 of 1978 6 of 1991 37 of 1954 4 of 1979 5 of 1992 3 of 1955 27 of 1979 5 of 1993 5 of 1956 *49 of 1979 6 of 1993 24 of 1959 2/1981 9 of 1993 6 of 1962 74/1982 3 of 1994 11/1962 23 of 1983 68/1994 38/1962 74/1983 5 of 1995 2/1963 185/1983 8 of 1996 97/1963 186/1983 34 of 1996 29 of 1966 7 of 1984 9 of 1997 12 of 1968 11/1984 35 of 1998 10 of 1969 7 of 1985 24 of 2003 2 of 1971 198/1985 5 of 2004 23 of 1973 1 of 1986 21 of 2005 20 of 1974 25 of 1986 249/2005 14 of 1975 3/1986 277/2006 67 of 1975 5 of 1987 17 of 2007 13 of 1976 11 of 1988 30 of 2007 *With effect from 9th March 1972 Current Authorised Pages Pages Authorised (inclusive) by L.R.O. 1–1110 .. 1/2009 L.R.O. 1/2009 UPDATED TO DECEMBER 31ST 2007 LAWS OF TRINIDAD AND TOBAGO MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt 2 Chap. 78:01 Customs Index of Subsidiary Legislation Page Customs Regulations (GN 105/1947) … … … … … 927 Packages (Standard Capacities) Notification (G. 21.12. 39) … … 1095 Prohibition (Carriage Coastwise, Importation and Exportation) Order (GN 4/1953, etc.) … … … … … 1096 Spirits and Tobacco Package Sizes Order (GN 1227/1951)… … … 1101 Customs (Exportation of Liquor) Regulations (GN 69/1959) … … 1101 Customs (Exportation of Locally Manufactured Cigarettes) Regulations (GN 85/1962) … … … … … 1102 Warehousing of Imported Goods Notification (G. 21.12. 39) … … 1102 Samples for Effecting Sale Regulations (G. 21.12. 39) … … … 1103 Customs (Caribbean Common Market) (Forms) Regulations (LN 63/1981) … 1104 Customs (Import Duty) (Caribbean Common Market) Order (LN 50/1980) … 1107 Delegation of Functions (Customs) Order (LN 167/1981) … … … 1110 Note on Omissions The following Subsidiary Legislation have been omitted: 1. Private Warehouse Notices have been omitted as they are of a personal nature. 2. Notices prescribing warehouse rents and charges (1950 Revised Edition Volume IX pages 494–495). 3. The Steamers Warehouse Regulations (1950 Revised Edition Volume IX page 493) have been omitted as they are no longer in use and will soon be revoked. 4. Appointments of ports, boarding stations, approved places of loading and unloading, Customs dues, sufferance wharves and transit sheds are omitted as it was not possible to prepare up-to-date consolidated instruments. 5. Regulations relating to Extra Guards and Overtime, 138/1982. 6. Customs (Fees) Regulations (made under section 263). 7. Refund of Customs Duty Order (made under section 9). 8. Customs (Caribbean Common Market) (Origin of Goods) Regulations (made under section 13). 9. Delegations of Powers to Minister of Finance (made under section 2). 10. Notification of Statutory Ports, Boarding and Approved Place of Loading and Unloading (made under section 2). UPDATED TO DECEMBER 31ST 2007 LAWS OF TRINIDAD AND TOBAGO MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt Customs Chap. 78:01 3 11. Various Orders with respect to Common External Tariff (made under sections 8 and 8A). 12. Orders made under section 9. 13. Resolutions made under section 56. 14. Delegation of Functions made under section 221. Customs (Caribbean Common Market) (Forms) Regulations (made under section 263). 15. Customs (Merchandise Marks) Regulations (made under section 263). 16. Customs (Raw and Semi-Manufactured Goods) Regulations (made under section 263). 17. Customs (Fees) Regulations (made under section 263). 18. Customs Officers (Overtime) Regulations (made under section 263). 19. Customs (Extra Guard Recruitment) Regulations 242/2005 (made under section 263). 20. Commercial Samples (Temporary Importation) Regulations (made under section 263). 21. Customs (Container Examination Station) Regulations (made under section 263). 22. Customs (Prescribed Forms) Order (made under section 263). 23. Customs (Extra Guard’s Rates of Pay) Regulations 16/2004 (made under section 263). N.B. See the 2004 Index of Acts and Subsidiary Legislation for references for the above omitted Subsidiary Legislation. Note on Common External Tariff The current common external tariff introduced by Act No. 4 of 1979 (seeNote on page 123) had effect as from 1st January, 1979. Note on Exemption of Customs Duty re Second Schedule Section 12(2) of Act No. 21 of 2005 provides as follows: “The exemption of Customs duty granted by an officer of Customs mentioned in the Second Schedule under the heading “Goods exempt from payment of Customs Duty” with respect to goods not exceeding $3000.00 in value which accompany a passenger on or after October 8, 2004 is validated.”. L.R.O. 1/2009 UPDATED TO DECEMBER 31ST 2007 LAWS OF TRINIDAD AND TOBAGO MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt 4 Chap. 78:01 Customs Notes on Validation A. The Import and Excise Duties (Validation) Act, 1984 (Act No. 8 of 1984) states as follows: “Validation 2. Notwithstanding any rule of law to the contrary, it is of acts done in pursuance declared that all acts and things purported to be done or omitted of subsidiary to be done by the Comptroller of Customs and Excise under or legislation. in pursuance of the powers conferred by the Customs (Import Duty) (Caribbean Common Market) Order, 1984 and the Excise Duty (Petroleum Products) Order, 1984 on or after the 2nd day of February, 1984 are deemed to have been lawfully and validly done or omitted to be done and no legal proceedings or other action of any kind shall be entertained in respect of or in consequence of such acts and things.”. B. The Finance Act,1985 (Act No. 17 of 1985) states as follows: “Validation of 10. (1) The Customs (Import Duty) (Caribbean Common instruments Market) Order, 1980 (hereinafter called “the Order”) and all and things done or subsequent legal instruments purporting to amend the Schedule omitted to the Order are deemed to have been and to be valid and of thereunder LN No. 50 full effect. of 1980. (2) It is declared that all acts and things purported to be done or omitted to be done by any authorised person or agency under or in pursuance of the powers conferred by the Order or under or in pursuance of any legal instrument purporting to amend the Schedule to that Order, are deemed to have been lawfully and validly done or omitted to be done and no legal proceedings or other action of any kind shall be entertained in respect of or in consequence of such acts or omissions.”. UPDATED TO DECEMBER 31ST 2007 LAWS OF TRINIDAD AND TOBAGO MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt Customs Chap. 78:01 5 CHAPTER 78:01 CUSTOMS ACT ARRANGEMENT OF SECTIONS SECTION 1. Short title. PART I DEFINITIONS 2. Interpretation. 3. Officers to have powers of members of the Police Service. 4. What shall be deemed acts of Comptroller, etc. 4A. Documents executed by Comptroller. 4B. Recruitment of extra guards. 5. Obstruction of officers, etc. PART II DUTIES OF CUSTOMS 6. Parliament may impose duties by resolution. 6A. Partial Scope tariff preferences. 7. Interim Orders by President. Interim Order to be confirmed, amended or revoked by Parliament. 8. Amendment of Common External Tariff. 8A. Suspension of Common External Tariff. 9. President may remit duties. 10. General provisions as to resolutions, Orders under section 6, 7 or 8. PART III THE COMMON MARKET—SPECIAL PROVISIONS 11. Definitions. 12. Customs duty on goods of Common Market Origin. 13. Regulations for determining origin and place of consignment of goods. 14. Drawback. 15. Oils and Fats Agreement. 16. Verification of origin of exported goods. L.R.O. 1/2009 UPDATED TO DECEMBER 31ST 2007 LAWS OF TRINIDAD AND TOBAGO MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt 6 Chap. 78:01 Customs ARRANGEMENT OF SECTIONS—Continued SECTION 17. Regulations for modification of Agreement. 18. Regulations to be laid before Parliament. PART IV GENERAL PROVISIONS—AMOUNT OF DUTY, PROHIBITIONS, EXEMPTIONS, ETC. 19. Time of entry to govern duty payable. 20. Effect of obligation to pay duty. 21. Duty on goods re-imported. 22. In case of dispute, importer to deposit the duty demanded. Procedure in case of deposit. 23. Value. 24. Duty payable on classification. 25. Duty on composite goods. 26. Duty chargeable on reputed quantity. 27. On gross weight in certain cases. 28. President may fix standard contents for packages containing liquids. 29. Duties, etc., to be proportionate to quantity or value. 30. Abatement of duty. 31. Derelict, etc., goods liable to full duty unless damaged. 32. Damage to be assessed by Comptroller. 33. No abatement on certain goods. 34. Qualification as to abatement. 35. Limitations as to wine and beer. 36. Strength of spirits. 37. Disposal of goods which receive duty reduction or exemption. 38. Penalty for not producing goods. 39. Saving as to goods of State. 40. Goods imported for temporary use. 41. Disposal of deposit. 42. Certain goods may be excepted. 43. Contract prices of imported goods may be adjusted to meet change in duty. 44. President may prohibit importation, carriage coastwise or exportation. UPDATED TO DECEMBER 31ST 2007 LAWS OF TRINIDAD AND TOBAGO MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt Customs Chap. 78:01 7 SECTION 45. Goods prohibited to be imported. 45A. Exemption re imported vehicles. 46. Goods prohibited to be exported. 47. Saving as to spirits and tobacco. 48. Saving as to transit goods and stores. 49. Prohibitions elsewhere provided. 50. President may direct granting of drawbacks. 51. Certification of debenture. 52. Declaration by owners of goods exported on drawback. 53. Evidence of disposal of goods. 54. Time limit for debenture payment. 55. Refund of duties paid in error. 56. Provisions for exempting goods used for specified purposes from Customs duty. 56A. Licences for conditional reduced rates of duty. PART IVA REBATE 56B. Commencement. 56C. Interpretation. 56D. Rebate of duty. 56E. Method of computation. 56F. Method of use. 56G. Regulation relating to rebate. PART V ARRIVAL AND REPORT OF AIRCRAFT AND SHIPS, LANDING OF PASSENGERS AND UNLOADING, REMOVAL AND DELIVERY OF GOODS 57. Procedure on arrival. 58. Comptroller may direct mooring and discharge. 59. Officer may board aircraft or ship. 60. Officer may open if access not free. 61. Penalty for interfering with seal, etc. 62. Goods unlawfully discharged. 63. Customs control of persons entering or leaving Trinidad and Tobago. L.R.O. 1/2009 UPDATED TO DECEMBER 31ST 2007 LAWS OF TRINIDAD AND TOBAGO MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt 8 Chap. 78:01 Customs ARRANGEMENT OF SECTIONS—Continued SECTION 64. Certain officers may not search without special authority. 65. Offence of waiting in green line with uncustomed or prohibited goods. 66. Search of a female. 67. Control of small craft. 68. General Regulations for small craft. 69. Penalty for infringement of Regulations resmall craft. 70. Licences for small craft. 71. Accommodation of Officer. 72. Report. 73. Certain goods to be separately reported. 74. Steamship to report certain goods before breaking bulk. 75. Penalty for not making due report. 76. Penalty for not accounting for package reported. 77. What is cargo. 78. Master to answer questions. 79. Penalty for wrongly breaking bulk. 80. Master to deliver previous clearance. 81. Ship abandoned may be seized. 82. Report when discharging at more than one port. 83. Unloading, entry, removal and delivery of goods. 84. As to goods other than cargo. 85. Forfeiture. 86. Delivery of bullion and coin. 87. Entry in absence of documents. 87A. Unsatisfactory evidence of value of goods. 87B. False documents. } 88. (Repealed by Act No. 34 of 1996). 89. 90. Samples to be retained. } 91. to (Repealed by Act No. 34 of 1996). 93. 94. Goods not entered or delivered to be deposited in State warehouse. 95. Goods warehoused may be sold. UPDATED TO DECEMBER 31ST 2007 LAWS OF TRINIDAD AND TOBAGO MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt Customs Chap. 78:01 9 SECTION 96. Goods not sold on being offered for sale. 97. Goods warehoused may be examined. 98. Goods may be entered by shipowner, etc. 99. Computation of time. 100. Aircraft or ship may be detained till goods landed. 101. Restrictions as to passengers and other persons. PART VI WAREHOUSED GOODS AND GOODS DEPOSITED IN A CUSTOMS AREA 102. Warehousing. 103. Compensation for damage to goods deposited in State warehouse. 104. Goods deemed to be in State warehouse. 105. Private warehouses and Customs areas. 106. Officers not liable for wrong delivery. 107. Warehouse-keeper, etc., not to enter warehouse without permission. 108. Owner of warehouse, etc., to provide facilities. 109. Revocation of order approving warehouse. 110. Disposal of goods on revocation. 111. Procedure as to warehousing. 112. Goods to be warehoused in packages in which imported. 113. Penalty for interfering with storage of goods in private warehouse. 114. Comptroller may direct stowing of goods. 115. Penalty for neglect to stow goods properly. 116. Warehoused goods to be produced to Officer. 117. Penalty for not warehousing, etc. 118. Penalty for illegally opening warehouse or Customs area. 119. Penalty for embezzling warehoused goods, etc. 120. Comptroller may do reasonable acts to warehoused goods. 121. Owner to pay costs of action taken under section 120. 122. Removal of warehoused goods to another warehouse. 123. Procedure on delivery. 124. Goods removed subject to warehouse regulations. L.R.O. 1/2009 UPDATED TO DECEMBER 31ST 2007 LAWS OF TRINIDAD AND TOBAGO MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt 10 Chap. 78:01 Customs ARRANGEMENT OF SECTIONS—Continued SECTION 125. May be entered for use in Trinidad and Tobago or exportation. 126. Removal, etc., to be subject to certain conditions. 127. Comptroller may remove goods warehoused in State warehouse. 128. Re-warehousing. 129. Disposal of goods not re-warehoused. 130. Freight on goods warehoused. 131. Warehoused goods entered or sold must be removed within 14 days. 132. Delivery in special circumstances. 133. Stores. 134. Duty to be paid according to original account. 135. Goods entered for exportation exempt from import duty. 135A. Goods entered for use within Trinidad and Tobago exempt from import duty. PART VII LOADING AND EXPORTATION OF GOODS 136. Certain ships to be entered outwards. 137. Rummage certificate may be granted before completion of discharge. 138. Loading licence. 139. Special loading licence. 140. Procedure after loading under special loading licence. 141. Completion and delivery of licence after loading. 142. Penalty for breach of sections 136 to 141. 143. Limitation of authority granted as aforesaid. 144. Non-application to aircraft. 145. Restrictions as to carriage coastwise. 146. Restriction on exportation of certain goods. 147. Penalty. 148. General provisions as to loading and exportation of goods. 149. Comptroller may relax conditions of shipment. 150. Vessels loading goods into ship to proceed direct—Licence. 151. Permission required to discharge goods loaded. 152. Forfeiture on breach of sections 148 to 151. 153. Penalty for interfering with goods secured by Officer. UPDATED TO DECEMBER 31ST 2007