CONCH (EXPORT LEVY) ACT

ARRANGEMENT OF SECTIONS

PART I
Preliminary (sections 1-2)

   1   Short title

   2   Interpretation

 

PART II
Conch Levy (sections 3-7)

   3   Levy on conch export

   4   Rebate

   5   Exporters to keep records

   6   Assessment of levy in case of doubt

   7   Objection to assessment

 

PART III
Fisheries Management and Development Fund (sections 8-10)

   8   Construction of references to fisheries sector

   9   Fisheries Management and Development Fund

   10   Board of Management of Fund

 

PART IV
Miscellaneous (sections 11-14)

   11   Offence

   12   Civil recovery

   13   Power of Minister to vary penalty

   14   Regulations

      SCHEDULE

 

THE CONCH (EXPORT LEVY) ACT

[Date of Commencement: 1st May,2009]

Act 6 of 2009.

PART I
Preliminary (sections 1-2)

1   Short title

   This Act may be cited as the Conch (Export Levy) Act.

2   Interpretation

   In this Act, unless the context otherwise requires-

   "Board" means the Board established under section 10(1) and charged with the responsibility of administering the Fisheries Management and Development Fund;

   "Commissioner" means the Commissioner of Taxpayer Audit and Assessment;

   "conch" means all species of the family Strombidae and Genus Strombus;

   "conch season" means any period outside of a period declared by the Minister under the Fishing Industry Act to be a closed season for conch fishing, during which fishing, offering for sale, trading, exporting, importing or possession of conch is allowed;

   "export health certificate" means an export health certificate issued pursuant to the Aquaculture, Inland and Marine Products and By-Products (Inspection, Licensing and Export) Act;

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   "export licence" means an export licence issued pursuant to the Aquaculture, Inland and Marine Products and By-products (Inspection, Licensing and Export) Act;

   "Fund" means the Fisheries Management and Development Fund established by section 9;

   "levy" means the levy imposed under section 3 of this Act; and

   "Veterinary Services Division" means the Veterinary Services Division of the Ministry with responsibility for agriculture.

PART II
Conch Levy (sections 3-7)

3   Levy on conch export

   (1) Notwithstanding anything in any other law or enactment or in any agreement to the contrary, a person who proposes to export or who exports conch (hereinafter called an "exporter") shall pay to the Veterinary Services Division a levy-

   (a)   of seventy-five cents in the currency of the United States of America, or the equivalent in Jamaican currency, per pound of conch exported during the 2009 conch season;

   (b)   until any further provision is made under paragraph (c)(i), of one dollar in the currency of the United States of America, or the equivalent in Jamaican currency, per pound of conch exported during the 2010 conch season; and

   (c)   for-

         (i)   the 2010 conch season, at any further rate as may be prescribed;

         (ii)   any subsequent conch season, at a rate to be prescribed,

      from time to time by the Minister, by order, subject to affirmative resolution of the House of Representatives.

   (2) An exporter shall pay the levy on each occasion that he applies for an export health certificate and export licence for a consignment of conch.

4   Rebate

   Subject to section 14(2), an exporter who exports less conch than the amount approved for any consigment pursuant to the relevant export health certificate and export licence, is entitled to a rebate.

5   Exporters to keep records

   (1) An exporter shall, in respect of the levy payable by him, keep such books, records and accounts as may be prescribed or as may be directed in writing by the Commissioner.

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