CUSTOMS ACT

ARRANGEMENT OF SECTIONS

   1   Short title

 

PART I
Preliminary

   2   Interpretation

   3   Officers to have powers of Constables

   4   What shall be deemed acts of Commissioner

 

PART II
Duties, Prohibitions, Drawbacks and Refunds of Duty

   5   Customs duties

 

Exemption from import duties.

   6   Minister may make interim order

   7   Interim order to be confirmed, amended or revoked by House of Representatives

   8   Excess duty to be refunded when order expires

   9   Refund of deposit

   10   Restriction on delivery of goods to counteract evasion

   11   Minister may remit duties

   12   [Repealed by Act 45 of 1975.]

   13   [Repealed by Act 45 of 1975.]

   14   Time of entry to govern duty payable

   15   Effect of obligation to pay duty

   16   Duty on goods re-imported

   17   In case of dispute, importer to deposit the duty demanded

   18   Appeals to Revenue Court

   18A   Provisions relating to appeals

   19   Value

   19A   Obligation to secrecy

   20   Duty payable on classification at highest rate

 

Duty on composite goods

   21   Duty chargeable on reputed quantity

   22   On gross weight in certain cases

   23   Minister may fix standard contents for packages containing liquids

   24   Duties to be proportionate to quantity or value

   25   Abatement of duty

   26   Derelict goods liable to full duty unless damaged

   27   Damage to be assessed by Commissioner

   28   No abatement on certain goods

   29   Qualification as to abatement

   30   Limitations as to wine and beer

   31   Strength of spirits

   32   Goods used contrary to purpose for which imported

   33   Penalty for not producing goods

   34   Saving as to goods of Government

   35   Goods imported for temporary use

   36   Disposal of deposit

   37   Restrictions and conditions on importation for temporary use

   38   Contract prices of imported goods may be adjusted to meet change in duty

   39   Minister may prohibit importation, carriage coastwise or exportation

   40   Goods prohibited to be imported

   41   Goods prohibited to be exported

   42   Savings as to spirits and tobacco

   43   Savings as to transit goods and stores

   44   Prohibitions elsewhere provided

   45   Minister may direct granting of drawbacks

   46   Certification of debenture

   47   Declaration by owners of goods exported on drawback

   48   Evidence of disposal of goods

   49   Time-limit for debenture payment

   50   Refund of duties paid in error

 

PART III
Arrival and Report of Aircraft and Ships, Landing of Passengers and Unloading, Removal and Delivery of Goods

   51   Procedure on arrival

   52   Commissioner may direct mooring and discharge

   53   Officer may board aircraft or ship

   54   Officer may open if access not free

   55   Penalty for interfering with seal

   56   Goods unlawfully discharged

   57   Search of persons

   58   Certain officers may not search without special authority

   59   Search of female

   60   Control of small craft

   61   General regulations for small craft

   62   Penalty for infringement of regulations re small craft

   63   Licences for small craft

   64   Accommodation of officer

   65   Report

   66   Certain goods to be separately reported

   67   Steamship to report certain goods before breaking bulk

   68   Penalty for not making due report

   69   Penalty for not accounting for package reported

   70   What is cargo

   71   Master to answer questions

   72   Penalty for wrongly breaking bulk

   73   Master to deliver previous clearance

   74   Ship abandoned may be seized

   75   Report when discharging at more than one port

   76   Unloading, entry, removal and delivery of goods

   77   As to goods other than cargo

   78   Forfeiture

   79   Delivery of bullion and coin

   80   Declaration in absence of documents

   81   Entry of goods where Commissioner is unable to assess value

   82   Entry where importer provides false document

   83   Samples to be retained

   84   Goods not entered after declaration

   85   Power to waive production of documents

   86   Deposit in certain cases

   87   Goods not entered or delivered

   88   Goods warehoused. may be sold

   89   Goods not sold on being offered for sale

   90   Goods warehoused may be examined

   91   Goods may be entered by shipowner, etc

   92   Computation of time

   93   Aircraft or ship may be detained till goods landed

   94   Restrictions as to passengers and other persons

 

PART IV
Warehoused Goods and Goods Deposited in a Customs Area

   95   Warehousing

   96   Compensation for damage to goods deposited in Queen's ware house

   97   Goods deemed to be in Queen's warehouse

   98   Private warehouses and customs areas

   99   Officers not liable for wrong delivery

   100   Warehouse-keeper not to enter warehouse without permission

   101   Warehouse-keeper, etc to provide facilities

   102   Revocation of order approving warehouse

   103   Disposal of goods on revocation

   104   Procedure as to warehousing

   105   Goods to be warehoused in packages in which imported

   106   Penalty for interfering with storage of goods in a private warehouse

   107   Commissioner may direct stowing of goods

   108   Failure to comply with directions

   109   Warehoused goods to be produced to officer

   110   Penalty for not warehousing

   111   Penalty for illegally opening warehouse or customs area

   112   Penalty for unlawful removal or embezzling of warehoused goods

   113   Commissioner may do reasonable acts to warehoused goods

   114   Owner to pay cost of action under section 113

   115   Removal of warehoused goods to another warehouse

   116   Procedure on delivery

   117   Goods removed subject to warehouse regulations

   118   May be entered for use in the Island or exportation

   119   Removal to be subject to certain conditions

   120   Commissioner may remove goods warehoused in a Queen's warehouse to another

   121   Re-warehousing

   122   Disposal of goods not re-warehoused

   123   Freight on goods warehoused

   124   Warehoused goods entered or sold must be removed within 14 days

   125   Delivery in special circumstances

   126   Stores

   127   Duty to be paid according to original account

   128   Goods entered for exportation exempt from import duty

   129   Power of Commissioner to permit processing and manufacture in warehouse subject to conditions

   130   Provisions as to import duty on materials used in the processing or manufacture of goods under section 129

   131   Goods processed or manufactured under section 129 otherwise subject to provisions of customs laws

   132   In-bond concessions

 

PART V
Loading and Exportation of Goods

   133   Certain ships to be entered outwards

   134   Rummage certificate may be granted before completion of discharge

   135   Loading licence

   136   Special loading licence

   137   Procedure after loading under special loading licence

   138   Completion and delivery of licence after loading

   139   Penalty for breach of sections 133 to 138

   140   Limitation of authority granted as aforesaid

   141   Non-application to aircraft

   142   Restrictions as to carriage coastwise

   143   Restriction on exportation of certain goods

   144   Penalty

   145   General provisions as to loading and exportation of goods

   146   Commissioner may relax conditions of shipment

   147   Vessels loading goods into ship to proceed direct. Licence

   148   Permission required to discharge goods loaded

   149   Penalty for breach of sections 145 to 148

   150   Penalty for interfering with goods secured by officer

   151   Penalty for attempting to ship prohibited goods

   152   Bond to be given in certain cases

   153   Offences relating to bonded goods

   154   Penalty for not exporting

   155   Short loading of bonded goods

   156   Exporter to notify short loading of non-bonded goods

   157   Commissioner may allow shipment of stores

   158   Drawback and transhipment of goods

   159   Loading of goods other than cargo or stores

 

PART VI
Departure and Clearance of Aircraft and Ships

   160   Clearance of aircraft and ships other than steamships

   161   Master to deliver account of cargo and stores

   162   Penalty for not clearing

   163   Clearance of steamships

   164   Minister may prescribe special conditions as to clearance

   165   Clearance in ballast

   166   Ships with only passengers and baggage deemed in ballast

   167   Cargo to be produced to officer on demand

   168   Goods not contained in account forfeited

   169   Penalty for failure to produce goods

   170   Deficiency in stores

   171   Officers to be set down by departing aircraft or ship

 

PART VII
Coasting Trade

   172   Definition

   173   Exception in regard to aircraft and ships from parts beyond the seas

   174   Licence for coasting ship

   175   Coasting ship to display name and number

   176   Coasting aircraft or ship to take only coastwise cargo

   177   Offences

   178   Special conditions as to certain goods

   179   Coastwise cargo not to be put on board on Sunday

   180   Prohibited goods

   181   Master to keep cargo book

   182   Master to produce cargo book on demand

   183   Penalty for failure to keep cargo book correctly

   184   Minister may impose special conditions

   185   Form of cargo book

   186   Coastwise passengers, etc

   187   Master to deliver cargo book to officer before departure

   188   Procedure where no officer is stationed

   189   Master to deliver cargo book on arrival

   190   Commissioner may vary procedure

   191   Cargo book to be delivered to officer on demand

   192   Goods carried coastwise may be entered outwards in certain cases

 

PART VIII
Prevention of Smuggling

   193   Penalty on persons found on board smuggling ships

   194   Smuggling ships under 250 tons forfeited

   195   Penalty on smuggling aircraft and ships of 250 tons or more

   196   Ship forfeited for offence during chase

   197   Penalty for not bringing to

   198   Offences by smuggling against officers

   199   Penalty for signalling to smuggling aircraft or ship

   200   Penalty for interfering with customs gear

   201   Intermeddling with goods found floating

   202   Writs of assistance

   203   Special warrant

   203A   Forfeiture on conviction

   204   Officer may stop carriage

   205   Officer may patrol freely

   206   Officer may moor patrol craft

 

PART IX
General

   207   General penalty

   208   Penalty in cases of forfeiture

   209   Penalty for false declarations, etc

   210   Penalty for evading customs laws regarding imported or exported goods

   211   Penalty in relation to concealed goods, etc

   212   Power of Commissioner to purchase goods in certain cases

   213   Offering goods for sale under pretence that they are smuggled

   214   General provision as to forfeiture

   214A   Protection of third parties

   215   Procedure on seizure

   216   Disposal of seizure

   217   Limit of penalty

   218   Governor-General may restore seizure

   219   Commissioner may mitigate penalty

   220   Rewards

   221   Steamship agents

   222   Documents, form of

   223   Documents, production of

   224   Copies of documents to be submitted

   225   Translation

   226   Samples

   227   Goods to be handled by owner

   228   Samples for owner

   229   Remission of duty on goods lost

   230   Drawbacks on goods lost

   231   Drawback on goods abandoned

   232   Modification of declaration

   233   Authority to be produced by person acting for another

   234   Witnessing of signatures

   235   Master to attend before Commissioner if so required

   236   Time of importation defined

   237   Special packages deemed goods

   238   Power of arrest

   239   Arrest after escape

 

PART X
Legal Proceedings

   240   Prosecutions for customs offences

   241   Proceedings to be taken within seven years

   242   Alternative sentence

   243   Imprisonment for second offence

   244   Limitation as to pleading

   245   Place of offence

   246   Officer may prosecute

   247   Costs

   248   Claims to seized goods to be in name of owner

   249   Certificate of probable cause of seizure

 

PART XI
Proofs in Proceedings

   250   Onus of proof on defendant in certain cases

   251   Evidence of officers

   252   Valuation of goods for penalty

   253   Copies of documents valid

   253A   Admissibility of certain documents

   254   Proof of order of Government

   255   Certificate of condemnation

 

PART XII
Miscellaneous and Repeal

   256   Effect of Air Navigation Orders-in-Council

   257   Regulations

   257A   Minister may amend penalties, etc by order

   258   Forms

   259   Discretionary power to Commissioner in special circumstances

   260   Provisions relating to repeals

      SCHEDULE

 

THE CUSTOMS ACT

[Date of Commencement: 21st July, 1941]

Cap 89.

Laws
23 of 1954,
30 of 1954,
44 of 1954,
66 of 1954,
35 of 1957,
40 of 1959,
49 of 1960.

Acts
2 of 1963,
32 of 1964,
19 of 1967,
24 of 1968,
42 of 1969,
14 of 1971,
19 of 1971,
29 of 1971,
7 of 1974,
45 of 1975,
25 of 1978,
12 of 1985,
4 of 1991,
35 of 1997,
16 of 2000,
3 of 2001,
25 of 2003,
14 of 2004,
16 of 2009.

LN 8B/2002.

1   Short title

   This Act may be cited as the Customs Act.

PART I
Preliminary (sections 2-4)

2   Interpretation

   (1) In this Act and in any other enactment relating to the Customs-

[32/1964 s 20.]

   "agent", in relation to the Master or owner of an aircraft or ship, includes any person who notifies the Commissioner in writing that he intends to act as the agent, and who or on whose behalf any person authorised by him signs any document required or permitted by the customs laws to be signed by an agent; provided that the owner of any aircraft or ship, if resident or represented in the Island, shall be deemed to be the agent of the Master for all the purposes of the customs laws, if no such agent be appointed;

[12/1985 Sch.]

   "aircraft" includes balloons, kites, gliders, airships and hying machines;

   "approved place of unloading'' and "approved place of loading" mean, respectively, an approved place of unloading and an approved place of loading appointed by the Minister pursuant to subsection (2);

[32/1964 s 2(a).]

   "boarding station" means a boarding station appointed by the Minister pursuant to subsection (2);

[32/1964 s 2(a).]

   "burden" means net registered tonnage, or tonnage calculated in the manner prescribed by law for ascertaining net registered tonnage;

   "carriage" includes every description of conveyance for the transport by land of human beings or property;

   "Commissioner" means the Commissioner of Customs and Excise:

[32/1964 s 2(a); 24/1968 s 2; 45/1975 s 2; 12/1985 Sch.]

   "Commonwealth" means the Commonwealth as defined in section 1 of the Constitution of Jamaica;

   "customs area" means a Customs area appointed by the Minister pursuant to subsection (2);

[32/1964 s 2(a).]

   "customs laws" shall mean and include this Act and any regulations or proclamations made thereunder and all other enactments relating to the Customs;

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