CHAPTER 105. CUSTOMS DUTIES. (30th Apri~ 1974)
In this Ordinance-
may be cited as the Customs Duties
2/1974 30/1977 S.R.O.31/1977 S.R.O.ll/1980 1/1984 2/1986 2/1987 7/1988
"A.T.A. Carnet" means a document issued by an Internationally approved Chamber of Commerce covering the temporary import of goods and giving security for the re-export of the same in the unchanged condition within the period therein prescribed; "beer" means any alcoholic beverage produced from a fermented extract of malt or mixture of malt, sugar and other cereal products; .
"B.T.N." means the Brussels Tariff Nomenclature as defined in the Brussels Convention of 1948, a copy of which is lodged for record at the Record Office for the Territory; "Comptroller" means the officer appointed by the Governor to be in charge of Customs or any person acting under his express or implied authority; "Customs" means the department of Government responsible for the collecting and security of the revenues of Customs duty; "customs area" means any place approved for the deposit of uncustomed and export goods and the embarkation and disembarkation of passengers; "customed goods" means goods which have been submitted to and lawfully released fmm Customs charge;
"denatured spirits" means ethyl alcohol rendered non-potable by the addition of approved or prescribed noxious substances and is deemed to include crude or pure methyl alcohol; "drawback" means duty repaid or repayable in respect of customed goods by reason of the re-export of the same or by some other provision of this or any other law; "duty" means the amount or charge leviable on certain classes of goods imported into the Territory as defined and set forth in the First Schedule;
"entry" means a declaration in the prescribed form by which a person interested in imported or exported goods indicates the particular Customs procedure to be applied to the goods and furnishes the details which the Customs require to be declared for the application of the procedure, and cognate expressions shall be construed accordingly; "export" in relation to goods means the despatch of such goods by any means whatsoever from any place within to any place without the Territory; "Financial Secretary" is that officer appointed by the Governor to be responsible for the control and management of the finances of the Territory; "franchise" means an agreement between the Government of the Territory and any person to operate a service or business on conditions mutually agreed between the Government and the holder of the franchise; "gallon" means Imperial gallon; "goods" includes stores, baggage, personal effects and every moveable thing capable of being owned; "home use" with reference to imported goods means goods intended for consumption, use or retention in the Territory; "import" in relation to goods means the bringing or arrival of goods by any means whatsoever into the Territory from any place outside the Territory;
"importer" includes any owner or other person for the time being having a right to possession of or being beneficially interested in any imported goods with effect from the time of import of such goods; " " ÂŁ' , own use means lor one s persona I use; "owner" includes every person for the time being entitled as agent or otherwise to the possession of any goods whether or not the goods are subject to any lien; "person" includes firm, partnership, incorporate body of persons;
"prescribed" means prescribed by the Governor under the provisions of this Ordinance; "proof spirit" means the mixture of ethyl alcohol and distilled water which at a temperature of 510 fahrenheit weighs twelve thirteenth's of an equivalent volume of distilled water and the strength of spirits shall be construed by reference to a scale on which distilled water is zero degrees proof; and proof spirit is one hundred degrees proof; and pure ethyl alcohol is one hundred and seventy-five and four tenth degrees proof; "resident" means any person who has lawfully resided in the Territory for a total period of six months or more in the twelve months immediately preceding the date of entry; "same state" with reference to re-exported goods which after original import have not been used otherwise than by removal from a customs area to the importers' premises or changed otherwise than by assembly from a knocked down state, cleaning, testing or the addition of identifiable accessories which do not change their basic form or character; "spirits" means any mixture of ethyl alcohol and water intended for human consumption, produced by distillation of fermented liquors or chemical synthesis and whether containing added colouring or flavouring matters, but not including perfumed spirits, essences, food concentrates, medical preparations and similar goods which contain spirits as a preservative or solvent;
"stores" includes consumable use in or on a vessel;
stores and other foods for
'Territory" means the territory of the Virgin Islands; "transhipment" means the re-export of goods from the same customs area as that into which such goods were imported; "transit" means the re-export of goods which have not been cleared from Customs charge;
"uncustomed goods" means imported goods which have not been cleared from Customs charge; "vessel", other than in sections 14A to 14E inclusive, means any device or thing capable of being used for conveying goods or passengers from one place to another and includes a vessel being carried or towed by another vessel whether as cargo or for any other purpose; "warehouse" means any building or place or portion of building or place prescribed as such where uncustomed goods in respect of which entry has been made, may be lawfully stored for such period and under such conditions as may be prescribed without payment of duty during such storage; "warranty" means any form of guarantee or contractual promise whereby the supplier of goods undertakes to replace free of charge or fully compensate for any defective parts arising within an agreed period of time from the date of sale or delivery to the buyer thereof; "wine" means any alcoholic liquor not exceeding 42째 proof spirit produced from fermentation of grapes, grape must, other fruit or fruit and vegetable extracts and wines fortified by the addition of spirit.
Collection of duty. First Schedule.
(1) There shall be raised, levied, collected and paid into the general revenues of the Territory, duty at the rate set forth in the First Schedule at the time of first importation into the Territory thereof or delivery from Customs charge, as the case may be, upon all goods(a) imported into the Territory for home use; or (b) removed from bond for home use.
(2) The goods enumerated in the Second Schedule shall be admitted into the Territory exempt from duty.
(1) Duty shall be payable by the owner of the goods subject to such duty and shall be paid either at the time of making entry or at such other time as may be prescribed by this Ordinance.
SecondSchedule. Liability forduty.
(2) The rate of duty to be charged shall be the rate in force at the time of import or in the case of goods in warehouse the rate in force at the time of delivery therefrom. (3) Duty may be paid(a) in the currency of the British Virgin Islands; or (b) in the currency of the United States of America; or ( c) by a draft issued by or a cheque drawn on and guaranteed by a licensed bank operating in the Territory. 5. (1) Where all or part of the value of any goods is Ratesof exchange. quoted in a currency other than the currency of the United States of America the value of such currency shall be deemed to be the buying price thereof in the Territory rounded up or down to the nearest one cent in the currency of the United States of America. (2) Notwithstanding the provisions of subsection (1), where the state of the money market isuncertain, the Financial Secretary, taking into account all known facts, may fix a rate for any currency until the rate of exchange of such currency is stabilised. 6. (1) Goods not enumerated in the First Schedule nor" B.T.N. exempted in the Second Schedule shall be deemed to be proper to that class under which it falls in the Section and Chapter of the B.T.N. and shall be chargeable thereunder. (2) Upon any doubt or dispute as to liability to pay duty under subsection (1), any ruling given hereunder shall be in accordance with the proper interpretation of the B.T.N. and the official notes thereto as interpreted by the rules set forth in the Third Schedule. (3) A true copy of the B.T.N. shall be lodged at the Record Office for the registration of deeds in the Territory and open to inspection by the public during the opening hours of that office.
i I I' I I I I I
Basis of valuation.
Fourth Schedule. Basis of valuation when evidence of value is unsatisfactory.
7. Unless otheIWise provided all imported goods subject to duty shall be charged such duty at an ad valorem rate expressed as a percentage of the value of such goods as ascertained in accordance with the method of calculation provided in the Fourth Schedule.
(1) Where the evidence of value of any goods is unsatisfactory or insufficient, the Comptroller shall assess the value on the basis of identical or similar imports. (2) Where the importer disputes the value of any such assessment by the Comptroller, the Comptroller shall refer such dispute to the Financial Secretary who may, if he thinks fit, have the goods appraised by three competent persons whose written appraisal shall be deemed to be the true value thereof. (3) Appraisers under subsection (2) may be paid such fee for their services as may be prescribed. (4) Where the appraised value exceeds the disputed value, the importer shall pay the fees before the goods are released.
Time of import.
9. The time of import of goods shall be the time the vessel bringing in the goods first moored, berthed or landed in the Territory.
Release of exempt goods and conditionally exempt goods.
10. (1) Goods enumerated in the Second Schedule and any goods which by any other Ordinance are conditionally exempted from duty shall be released from Customs' charge on the production of a certificate issued by the proper authority granting the exemption or by making a declaration in the prescribed form, as the case may be.
(2) Whenever, with the consent of the Comptroller, goods exempted under subsection (1) are on application by the importer or the person supplied diverted in any way to a use other than that for which the certificate was issued or declaration made, duty shall be paid thereon at the rate and on the value of the goods at the time of such diversion.
Every item of goods liable to aut)'.
11. Every item of imported goods having independent intrinsic value shall be liable to duty notwithstanding that it may be designed for temporary or permanent use in conjunction or connection with some other item of goods.
12. (1) Subject to the provisions of subsection (2) the re-imports. owner of any class of goods exported from the Territory for the purpose of being repaired, restored or otherwise processed, and thereafter re-imported, may at the time of entering such goods for export declare the purpose of such export, and if such goods are subsequen tly re-imported in, repaired, restored or processed form but without there being any substantial change in their form or character, then duty shall be charged as if the increase in value of the goods attributable to the process were the whole value thereof. .
(2) If it is shown to the satisfaction of the Comptroller that either prior to exportation or at any subsequent time duty chargeable in respect of the goods referred to under subsection (1) was duly paid and either that no drawback of any duty was allowed on exportation or that any drawback so allowed was not paid or that if any drawback was paid such drawback has been repaid then no other duty other than the duty payable on the increase in value shall be chargeable, levied or collected on the goods again.
Any goods temporarily imported for commercial or industrial use on hire, free loan Qr own use other than goods falling within the class created by subsection (2) of section 14 shall pay duty-
Goods imported on hire. free loan or own use.
(a) on the cost of such hire, (which said costs shall include freight and other charges from the foreign port for loading, if such charges are additional to the cost of hire) as if such hire and charges are the whole value thereof; (b) on an assessed value of any free loan, as if the goods were hired; and (c) on an assessed value of own use as if the goods were hired, but no charges shall be raised on the personal tools of trade of an individual person: Provided that the importer may elect at the time of first importation to pay duty on the full value and shall not then be required to pay any further duty thereon. 14. (1) Subject to such conditions as may be prescribed and in the discretion of the Comptroller, goods may be imported free or partially free from any charge falling within the classes follO\ving-
Relief from duty.
(a) goods entered for home use which are proved to the satisfaction of the Comptroller to have had duty paid with respect to them on importation on a previous occaSIOn; (b) goods entered for transit or transhipment which are duly re-exported; " (c) goods imported by the holder of a duty free franchise in respect of such goods; (d) goods imported by or on behalf of a person entitled to full or partial relief in respect of such goods under the provisions of this or any other law; (e) goods and parts thereof replaced free of charge under any warranty by the supplier: Provided that such replacement shall be made within six months of the due issue of such warranty. (2) Subject to such conditions as may be prescribed the following classes of goods may be imported free of duty for retention in the Virgin Islands for a period not exceeding six months or for such extended period as the Comptroller may authorise in any particular case(a) commercial travellers samples; (b) containers; (c) packages and packing material; (d) professional equipment; (e) goods for disp\~y or exhibition; (j) goods covered by an A.T.A. Carnet; Provided that any goods so imported which are not re-exported within the period or extended period permitted shall become liable to the full duty payable in respect of such goods as if the same had been imported without reference to this section. Temporary importation of certain vessels. 30/1977.
14A. (1) Subject to section 14E and to such conditions as the Governor may from time to time prescribe by regulations, vessels may be imported or re-imported free of duty into the Territory for a total period of not more than one hundred and eighty days in any twelve-month period: Provided that the aforementioned limitation of one hundred and eighty days shall not apply to vessels-
(a) which are proved to the satisfaction of the Comptroller to have been first imported into the Territory on or before the 1st day of january, 1978 and which are owned by a resident; (b) which are proved to the satisfaction of the Comptroller to have been first imported into the Territory on or before the 1st day of January, 1978 and which are owned by a person other than a resident and which have their normal place of mooring within the Territory; (c) which are on scheduled passenger services; (d) which are cruise ships on pre-advised visits; (e) which are used solely or principally for the carriage of freight and which are operated from a place situated outside the Territory; (j) which are imported for servicing, repair or laying up at a recognised commercial repair yard, garage or a place of mooring registered under section 39 of the Customs Ordinance for such period as is necessary for the completion of such servicing, repair or laying up; or (g) which are imported into the Territory by reason of mechanical break down for such period as is necessary to effect repairs; (h) which are used solely or principally for fishing and which are imported and used by persons whose only or principal means of livelihood is such fishing.
(2) For the purposes of this section and sections 14B to 14E inclusive "vessel" means any device or thing capable of being used for conveying goods or passengers from one place to another and includes a vessel being carried or towed by another vessel whether as cargo or for any other purpose but does not include any aircraft, airboat or flying machine. (3) For the purposes of paragraphs (a) and (b) of the proviso to subsection (1) the onus of proof that a vessel has been imported before the specified date or has its normal place of mooring within the Territory shall lie upon the person seeking to prove such assertion. 14B. (1) Subject to such conditions as the Governor may from time to time prescribe by regulations, vessels which are owned by persons other than residents and which would otherwise be liable to pay duty may be imported or re-imported into the Territory free of duty for a total period in excess of
Extension of exemption under conditions. 30/1977.
one hundred and eighty days in any twelve-month period provided the following conditions are complied with(a) that the number of days that such a vessel is laid up for servicing, repair or storage and which is not during such time used or lived on, when deducted from the number of days that the vessel is within the Territory, is less than one hundred and eighty days in any twelvemonth period; and (b) that at no time the vessel is used for gain, hire, reward or any other commercial purposes or used by any person other than the owner or his immediate family. (2) The exemptions granted by this section shall not apply in respect of a vessel for more than any two twelve-month periods. Exemption for non-recorded charter boats. 30/1977.
14C. (1) Subject to such conditions as the Governor may from time to time prescribe by regulations, non-recorded charter boats which are owned by persons other than residen ts may be imported or re-imported into the Territory free of duty for a total period in excess of one hundred and eighty days in any twelve-month period if the number of days on which cruising permits under the provisions of the Cruising Permit Ordinance, are issued in respect of all persons on board other than employed bona fide crew on such days when deducted from the number of days that the vessel is within the Territory is less than one hundred and eighty days. (2) If at any time any person is convicted of an offence under the Cruising Permit Ordinance, in respect of a vessel enjoying the exemption under subsection (1) then the owner of such vessel shall forthwith be liable to pay duty upon such vessel at a rate of two hundred per cent of the rate in force on the date when the vessel was first imported and on the value of the vessel at that time. (3) For the purposes of this section and section 14D "charter boat" shall have the meaning assigned thereto by section 2 of the Cruising Permit Ordinance, and "recorded" or "non-recorded" charter boat shall mean a charter boat recorded or not recorded under section 5 of the said Ordinance as the case may be.
Crewed charter boats. 30/1977.
Subject to such conditions
as the Governor
from time to time prescribe by regulations, recorded charter boats which are crewed on a full-time basis may be imported
into the Territory free of duty for a total period not exceeding two hundred and eighty days in any twelve-month period: Provided that such exemption shall only apply to the twelve-month period commencing with the date of first importation after the 1st day of january, 1978.
Notwithstanding the provisions of section 14B a vessel which is owned by a resident and which has its normal place of mooring outside the Territory may be imported into the Territory free of duty for a period not exceeding thirty days in any twelve-month period and if imported for a period in excess of thirty days in any twelve-month period shall thereupon be liable for duty. 15. (1) Subject to such conditions as may be prescribed drawback shall be payable on goods(a) re-exported in the packages in which they were imported, unopened; (b) exported as stores; (c) used in the manufacture of goods for export, whether in the same state or not; and
Boats owned by residents.
(d) deposited in warehouses. (2) No drawback shall be payable on goods(a) remaining in the Territory two years after import; or (b) which if sold for home use would realise less than the amount of drawback claimed. (3) Drawback shall be paid within one year of shipment of goods relevant thereto. (4) No claim for drawback shall be payable unless the total thereof is not less than two dollars. 16. (1) The'rate of the duty paid.
of drawback shall be ninety per cent
Rate of drawback.
(2) Drawback on goods falling within the class created by subsection (1) (c) of section 15 shall be paid at such lower rate as the Financial Secretary may deem just and reasonable. 17. (1) Subject to such conditions as may be prescribed, where it is shown to the satisfaction of the Comptroller that-
Payment of duty when goods returned or destroyed.
(a) customed goods were imported in pursuance of a contract of sale; and (b) the description, quality, state or condition of the goods was not in accordance with the contract or that the goods were damaged in transit; and (c) the importer with the consent of the seller(i) returned the goods unused to the seller and that the goods were duly entered outwards; or (ii) destroyed the goods unused, the Comptroller may sign a voucher for the repayment of any duty already paid on the import of the goods. . (2) Nothing in this section shall apply to goods imported "on approval" or "sale or return" or on any similar terms. Repayment of duty In other cases.
Without prejudice to the generality of the foregoing section, and subject to such conditions as may be prescribed, duty may be repaid in full or in part if(a) it is proved to the satisfaction of the Comptroller that duty in excess of the correct amount has been paid; (b) goods are declared to be free of duty under any other law for the time being in force in the Territory.
Power to alter duty.
First Schedule. Second Schedule.
19. (1) The Legislative Council may by resolution revoke, reduce, increase or alter import or export duty on any goods imported into the Territory or may impose duty upon any goods so imported which at the time when the resolution was passed was not leviable and such change shall be effective on all uncustomed goods deposited in a warehouse from the day on which the resolution is passed by the Council: Provided always that any excess of duty payable arising from an increase .in the rate of duty shall not be payable thereafter if previously paid; and any shortfall of duty arising from a decrease in the rate of duty shall not be repayable thereafter if previously paid on the date that this Ordinance or any resolution made hereunder shall come into effect. (2) The Legislative Council may from time to time by resolution add new items to and in any other way alter the list of goods set forth in the First Schedule or exempted under the Second Schedule and the proviso to subsection (1) shall have effect.
The Governor may(a) make such regulations as .may be necessary for the purpose of carrying into effect the provisions of this Ordinance; and (b) make regulations prescribing anything to be prescribed under the provisions of this Ordinance.
S. 3 (1) SCHEDULE OF GoODS AND CHARGES.
RATE OF DUlY
(a) Dogs and cats (b) Cage birds including members of the parrot family (c) All other animals proper to Chapter 01 02
(b) All other goods proper to Chapter 02
(b) All other goods proper to Chapter 03
DAIRY PRODUCE: BIRDS' EGGS: NATURAL HONEY:
(a) Butter (b) All other goods proper to Chapter 04 05
FISH, CRUSTACEANSand MOLLUSCS:
(a) Fish, salted, in brine or dried
$1.00 Free ad valorem
MEAT and EDIBLE MEAT OFFALS:
(a) Dead poultry, (that is to say, fowls, ducks, geese, turkeys and guinea fowls) and edible offals thereof (except livers), fresh chilled or frozen
per head $5.00
PRODUcrS OF ANIMAL ORIGIN not ELSEWHERE SPECIFIED or INCLUDED: (a) Blood powder, blood liquid human blood (b)
Bone meal and bone powder
(c) All other goods proper 06
LIVETREESand OTHERPlANTS, BULBS, ROOTS and the UKE: CUT FLOWERSand ORNAMENTAL FOLIAGE:
(a) Fruit stocks and fruit trees, bushes and plants
(b) All other goods proper to Chapter
EDIBLEVEGETABLESand CERTAINROOTSand TUBERS: (a) Vegetables, fresh or chilled but not including potatoes of the solanum family, onions and garlic (b) All other goods proper to Chapter
EDIBLEFRUITand NUTS:PEELof MELONSand CITRUS FRUIT:
(a) Dried fruit all kinds
(b) Fruit preserved by freezing whether or not containing added sugar (c) Nuts other than coconuts or peanuts, fresh or dried whether shelled or not (tl) All other goods proper to Chapter 08 09
CEREALS: (a) Sweet Corn on the Cob ,... (b) Rice, whole further processed after husking (c) Prepared bird seed for cage birds (tl) All other goods proper to Chapter 10
10% 10% 10% 5% 10%
5% Free 15% Free
PRODUCTSof the MIlliNG INDUSTRY, MALTand STARCHES;GLUTEN:INUUN:
(a) (b) (c) (tl)
Wheat flour Corn meal Starch All other goods proper to Chapter 11
Free Free 15% 5%
OIL SEEDSAND OLEAGINOUS FRUIT; MISCEUANEOUS GRAINS,SEEDS and FRUITS, INDUSTRIAL
MEDICAL PlANTS, STRAW and
(a) Cereal straw, fodder roots, hay and similar fodder crops (b) Flower, fruit and vegetable seeds (c) All other goods proper to Chapter 12 13
Free Free 5%
RAw MATERIALSof a KIND SUITABLE FOR USE IN DYEING or TANNING; LACS,GUMS, RESINS and OTHER VEGETABLESAPS and EXTRACTS
VEGETABLE MATERIALSof a KIND USED PRIMARILY FOR PLAITING, VEGETABLEPRODUCTS NOT ELSEWHERESPECIFIED
ANIMALand VEGETABLE FATSand OILSand THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL and VEGETABLE WAXES:
(a) Cooking oils (b) Peanut
(c) All other goods proper to Chapter 15 16
PREPARATIONSof MEAT,ofFISH and of CRUSTACEANS and MOLLUSCS: (a) Caviar and caviar substitutes
(b) Crustaceans and Molluscs, preserved, whether canned or not
(c) All other goods proper to Chapter 16
SUGARandSUGARcONFECTIONER~ (a) Sugar confectionery (b) All other goods proper to Chapter 17
COCOA and COCOAPREPARATIONS: (a) Cocoa powder sweetened or unsweetened with or without other ingredients suitable for the preparation of beverages
(b) Chocolate and chocolate confectionery (c) All other goods proper to Chapter 18 19
PREPARATIONS OF CEREALS,FLOUR or STARCH; PASTRYCOOK'S PRODUCTS:
(a) Preparations of flour, starch or malt extract of a kind used for dietetic or culinary purposes or as a beverage containing less than 50% by weight of cocoa
(b) Prepared foods obtained by the swelling or roasting of cereals e.g. cornflakes, puffed wheat and similar products (C) Communion wafers, altar and paschal . bread
(d) Pastries, biscuits and other fine bakers wares whether or not containing cocoa in any proportion (e) All other goods proper to Chapter 19
PREPARATIONS of VEGETABLES, FRUITSor other PARTSof PLANTS:
(a) Olives (b) Potato Crisps (c) Fruit, fruit peel and parts of plants preserved by sugar (drained, glace or crystallised) (d) Nuts, roasted or salted (e) Fruit and vegetable juices whether or not containing added sugar but unfermented and not containing spirit (j) All other goods proper to Chapter 20
15% 15% 15% 15%
MISCEUANEOUS EDIBLE PRODUCTS: (a) Extracts, essences or concentrates of coffee, tea or mate; preparations with a basis of those extracts, essences or concentrates
(b) Mustard flour, prepared mustard, sauces, mixed condiments and mixed seasonmgs
(c) Ice Cream (containing fat) but not including ice cream powder
(d) Prepared pet foods of animal or vegetable products or mixtures thereof
(e) All other goods proper to Chapter 21
BEVERAGES,SPIRITS and VINEGAR:
(a) Water and ice (but not including distilled water) (b) Aerated waters, natural and artificial and other non-alcoholic beverages but not including fruit and vegetable juices falling within Chapter 20 (e) (c) Beer made from malt
15% per gallon $1.10
(d) Wine, all kinds including fortified, medicated and flavoured wines of a strength not exceeding 42% proof spirit
(e) Other fermented beverages e.g, cider and perry
(ft Spirits: (i) Gin, Rum, Vodka (a) not exceeding the strength of proof (b) exceeding the strength of proof (ii) Brandy, whisky, liqueurs and other potaable spirits including bitters and ethyl alcohol: (a) not exceeding the strength of proof (b) exceeding the strength of proof (iii) Denatured (g) ViJ.legar stitutes
spirits, all kinds vinegar
$2.30per proof gal.
per gallon $3.00 $3.00 per proof gal. 10c per gallon
lOc per gallon
REsIDUESand WASTESfrom the FOOD INDUSTRIES; PREPARED ANIMAL FODDER
excluding goods proper to Chapters 10 (c) and 21 (d) 24 1/1984. 1/1984. 25
TOBACCOand SNUFF (a) Unmanufactured (b) Manufactured
per lb. 50c 55c
SALT.SULPHUR, EARTHSand STONE;PlASTERING ad valorem
MATERIALS. UME and CEMENT:
5 % per 100 lbs.
(b) Portland cement and other hydraulic cements (c) All other goods proper to Chapter 25
18c per 100 lbs. ad valorem 10% 10%
METAUlCORES,SLAGand ASH MINERAL FUElS,MINERAL OILSand PRODUCTS OF THEIRDISTIllATION, BITUMINOUSSUBSfANCES and MINERALWAXES:
(a) Peat, whether or not agglomerated (b) Hydrocarbon oils(i) Petroleum (gasolene)
(ii) Other (c) Petroleum gases and other gaseous hydrocarbons
(cl) All other goods proper to Chapter 27
5% 32 cents per gallon 22 cents per gallon per 100 lbs. $1.20 ad valorem 10%
(a) Caustic soda (b) Nitrates, phosphates fertiliser grades
(c) Radio-active elements, their isotopes and compounds
(ll) Calcium carbide (e) All other goods proper to Chapter 28 29
(a) Anti-sera; vaccines and Anti-toxins
(b) An ti-biotics
(c) Insulin preparation
(ll) All other goods proper to Chapter 30
TANNING and DYEINGEXTRACfS; TANNINS and their DERIVATIVES;DYES,COLOURS, PAINTS and VARNISHES;PUTTY,F1LLERSand STOPPINGS; INKS;
(a) Anti-fouling marine paints and compounds; caulking compounds
(b) All other goods proper to Chapter 32
ESSENTIAL OILS and RESINOIDS, PERFUMERY COSMETICS and TOILET PREPARATIONS: (a) Tooth-paste, tooth-powder dental preparations
(b) All other goods proper to Chapter 33 34
SOAP, ORGANIC SURFACEACfIVE AGENTS,WASHING PREPARATIONS,ARTIF1CIALWAXES,PREPARED WAXES,POUSHING and SCOURING PREPARATIONS, CANDLES and SIMILARARTICLES,MODELLING PASTES and DENTAL WAXES: (a)
soap powder, detergents
(b) All other goods proper to Chapter 34
EXPLOSIVES:PYROTECHNIC PRODUCTS;MATCHES, PYROPHORlC ALLOYS;CERTAIN COMBUSTIBLE PREPARATIONS:
(a) Matches (b) All other goods proper to Chapter
PHOTOGRAPHICand CINEMATOGRAPHIC GOODS
MISCELLANEOUS CHEMICAL PRODUCTS:
(b) All other goods proper to Chapter 38
ARTIFICIAL RESINS AND PlASTIC MATERIALS, CELLULOSE ESTERS and ETHERS and ARTICLES THEREOF:
(b) Floor covering in sheet or tile form (c) Resins of a type used with fibre glass (d) Lighting appliances and fittings (e) Ships' parts and articles suitable solely or principally for marine use (excluding clothing) (j) All other goods proper to Chapter 39
(a) Insecticides, fungicides; weed killers, rat poisons, disinfectants and similar chemical products
(a) Strip not exceeding 4" in width, coated with adhesive
15% 5% 5% 20%
RUBBER, SYNTHETIC RUBBER, FACTICE and ARTICLES THEREOF:
(a) Floor coverings in sheet or tile form (b) Ships' parts and articles suitable solely or principally for marine use (excluding clothing) (c) All other goods proper to Chapter 40
RAWHIDESand SKINS(OTHERTHANFURSKINS) and LEATHER
CONTAINERS; ARTICLES of ANIMAL GUT
FuRSKINSand ARTIFICIALFUR,MANUFACTURES THEREOF
WOOD and ARTICLESOF WOOD:WOODCHARCOAL:
(a) Lumber being wood in the rough, logs, telegraph and fencing poles, wood roughly squared or half squared, sawn lengthwise, sliced or peeled but not further prepared
(c) Parquet flooring whether in panels or not
(e) Ships' parts and articles suitable solely or principally for marine use (j) All other goods proper to Chapter 44
20% 5% 10% 30/1977.
CORK and ARTICLESOF CORK:
(a) Sheet and tiles
(b) Ships' parts and articles suitable solely or principally for marine use
(c) All other goods proper to Chapter 45 46
ARTICLESOF LEATHER;SADDLERY and HARNESS; TRAVELGOODS.HANDBAGSand SIMILAR
(d) Lamps and light fittings
MANUFACTURES of STRAW,of ESPARTOand OTHER PLAITING MATERIALS,BASKETWARE
PAPERand PAPERBOARD,ARTICLES of PAPER PULP,of PAPERor of PAPERBOARD: (a) Trade advertising material(i) Material the primary purpose of which is to stimulate travel to and from the Virgin Islands (ii) Other with no other use and purpose than advertising (b) All other goods proper to Chapter 48
Free Free 15%
PRINTEDBOOKS,NEWSPAPERS, PICfURES and OTHERPRODUCTSof the PRINTINGINDUSTRY, MANUSCRIPTS, TYPESCRIPTSand PLANS:
(a) Picture postcards, pictorial greeting cards and other greeting cards; photographic prints, pictures and reproductions produced in quantity for general sale(i). Material the primary purpose of which is to stimulate travel to and from the VIrgin Islands (ii) Other (b) All other goods proper to Chapter 49 50
SILK and WASTE SILK
MAN MADE FIBRES:
(a) Canvas and sailcloth (b) All other goods proper to Chapter 51
Free 15% Free 10%
WOOL and OTHERANIMALHAIR
FLAxand RAMIE: -~--(a) Canvas and sailcloth (b) All other goods proper to Chapter 54
COTTON: (a) Canvas and sailcloth
(b) All other goods proper to Chapter 55
MAN MADE FIBRES (DISCONTINUOUS)
OlliER VEGETABLETEXTILE MATERIALS;PAPER YARNand WOVEN FABRICSOF PAPERYARN
CARPETS, MATS, MATTING and TAPESTRIES, PILE and CHENILLE FABRICS,NARROWFABRICS,TRIMMINGS, TULLE and OTHER NET FABRICS,LACE and EMBROIDERY
WADDING and FELT; TWINE, CORDAGE, ROPES and CABLES;SPECIALFABRICS,IMPREGNATED and COATED FABRICS;TEXTILE ARTICLES of a KIND SUITABLE FOR INDUSTRIAL USE:
(a) Roofing felt in piece or tile fonn
(b) Twine, cordage, plaited or not
(c) Nets and netting cordage or rope
(cl) All other goods proper to Ch.apter 59
ARTICLES of APPARELand CLOTHING ACCESSORIES of TEXTILE FABRICSOlliER THAN KNITTED OR CROCHETED GOODS:
(a) Games wear identifiable
(b) All other goods proper to Chapter 61 62
MADE UP TEXTILE ARTICLES:
(a) Sails (b) Electric lamp shades - (c) All other goods proper to Chapter 62
5% 20% 10%
OLD CLOTHINGand OTHERTEXTILEARTICLES; RAGS
FOOTWEAR, GAITERS and the UKE: (a) Cricket pads, shinguards and similar articles
(b) Sports footwear identifiable as such but not to includes tennis shoes, sneakers and similar multiple use footwear (c) All other goods proper to Chapter 64
(a) Sports headgear identifiable as such but not to include peaked caps and similar headgear unless bearing the insignia of a sports club (b) All other goods proper to Chapter 65 66
UMBRELLAS, SUNSHADES, WALKING STICKS, WHIPS and RIDING CROPS
PREPAREDFEATHERSand DOWNand ARTICLES MADEof FEATHERand DOWN,ARTIFICIALFLOWERS, ARTICLESof HUMANHAIR,FANS
ARTICLESof STONE,of PlASTER, of CEMENT,of ASBESTOS,of MICAand of SIMILARMATERIAL:
(a) Tiles manufactured from vegetable or mineral fibres andwaste agglomerated with cement, plaster, bitumen or other mineral building substance (b) Manufactures of Peat (c) Table lamps and light fittings, statuettes and ornaments (d:) All other goods proper to Chapter 68 69
5% 5% 20% 10%
(a) Tiles (b) Bottles not exceeding value
20 cents each in
(c) Table lamps and light fittings (electrical); statuettes and ornaments
(d) All other goods proper to Chapter 69
GlASSand GlASSWARE: 5%
(b) Bottles not exceeding 20 cents each in value
(c) Table lamps and light fittings (electrical); statuettes and ornaments
(d) Fibre felt and cloth in the piece or roll of a width exceeding 9" and a length exceeding 10'
(e) All other goods proper to Chapter 70
PEARLS, PRECIOUS AND SEMI-PRECIOUSSTONES, PRECIOUS METALS and ROUED PRECIOUS METALS and ARTICLESTHEREOF; IMITATION JEWEUERY: (a)
Gold and Silver bullion
(b) All other goods proper to Chapter
IRONand STEELand ARTICLES THEREOF:
(a) Tubes, pipes and tube and pipe fittings (b) Reservoirs, tanks, vats and similar containers not fitted with mechanical or heating elements (c) Barbed iron or steel wire, twisted hoop or single flat wire barbed or not, twisted double wire of J4nds used for fencing, galvanised hexagonal. wire netting. chain link and similar netting used for fencing and fencing posts designed as such (d) Expanded metal, welded steel mesh, mosquito netting and corrugated sheet (e) Ships' chain, anchors and grapnels; Ships' parts and articles suitable solely or principally for marine use
20% Free 30/1977.
(f> Builders' sanitary ware, manhole covers, grease traps and the like
(g) Steel reinforcing rod and wire
(h) Domestic holloware operated
(t) Drums and cans of sheet or plate, iron or steel, of a description commonly used for the conveyance or packing of goods
(}) All other goods proper to Chapter 73
COPPER AND ARTICLES THEREOF:
(a) Ships' parts and articles suitable solely or principally for marine use (b) Domestic holloware operated
not electrically 10%
(c) Builders sanitary ware, pipe and tube, pipe and tube fittings, flashings not exceeding 2' in width and mosquito netting
(d) All other goods proper to Chapter 74
NICKEL and ARTICLESTIIEREOF
ALUMINIUM and ARTICLES TIIEREOF: (a) WIre, netting and posts as defined in Chapter 73 (c)
(b) Tube, pipe fittings,' builders' sanitary ware, windows and window frames, flashings not exceeding 2' in width, rain water goods, and mosquito netting
(c) Reservoirs and similar goods as defined in Chapter 73 (b)
(d) Domestic holloware not electrically operated
(e) Ships' parts and articles suitable solely or principally for marine use
(f) All other goods proper to Chapter 76
MAGNESIUM and BERYLLIUMand ARTICLESTHEREOF
LEAD and ARTICLESTHEREOF:
(a) Tube, pipe and tube and pipe fittings and flashings (b) All other goods proper to Chapter 78 79
10% 15% 30/1977.
ZINCand ARTICLES THEREOF: (a) Tube, pipe, tube and pipe fittings, flashings not exceeding 2' in width, rain water goods and fabricated building components (b) Ships' parts and articles suitable solely or principally for marine use (c) All other goods proper to Chapter 79
10% 5% 15%
TIN and ARTICLESTHEREOF
OTHER BASEMETALS and ARTIE:LESTHEREOF
TOOLS, IMPLEMENTS.CUTLERY,SPOONS and FORKS of BASEMETAL:
(a) Hand tools primarily designed for use in agriculture and horticulture
(b) All other goods proper to Chapter 82
MISCELlANEOUSARTICLESof BASEMETAL: (a) Fittings for furniture, doors, staircases and windows excluding locks and padlocks (b) Lamps and light fittings, statuettes and other ornaments
(c) All other goods proper to Chapter 83 84
BOILERS, MACHINERY and
10% 20% 15% 30/1977.
(a) Internal combustion engines (i) Engines for motor vehicles construction plant and machinery (a) Diesel
(b) Other (ii) Aircraft (iii) Suitable solely or principally for marine use or if proper to subheading (a) (i) imported for fitting in a particular boat or ship (b) Parts for internal combustion engines (i) Aircraft (ii) Suitable solely or principally for manne use (iii) Other (c) Air conditioners, refrigerators refrigerating equipment
(e) Domestic electric washing rq.achines (j) Office machines. and sewing machines, electrical and non-electrical
5% 15% 15% Free 15% 15%
pulleys, pulley blocks and
(h) Desalination plant (t) All other goods proper to Chapter 84 85
(ti) Agricultural and Horticultural excluding lawn mowers
(g) Marine pumps
5% Free 10%
ELECTRICAL MACHINERY and EQUIPMENT: (a) Motor vehicle parts but not including radios, tape reproducers and similar articles (b) Hand tools with motors not exceeding 1/2 horse power (c) Stoves, oven, grills and similar cooking apparatus (ti) Electrical apparatus for making and breaking electrical circuits, for the protection of electrical circuits, and for making connections to or in electrical circuits (e) Electrical wire, cable and the like whether insulated or not and whether fitted with connectors or not (j) Electric traffic control equipment (g) Accumulators
15% 10% 15%
10% 10% 15%
(h) Marine radio, radar, navigational equipment and electric motors identifiable as suitable for marine use only
(t) All other goods proper to Chapter 85
RAILWAYand TRAMWAY LOCOMOTIVES, ROLLING STOCK, RAILWAYand TRAMWAYTRACK,FIXTURES
and FITTINGS;TRAFFICSIGNALUNGEQUIPMENT of ALLKINDS(non electrical):
(a) Containers specially designed and equipped to be equally suitable for transport by rail, road and ship
(b) All other goods proper
to Chapter 86
VEHICLES OTHER THAN RAILWAY or TRAMWAY ROLUNG STOCK:
(a) Tractors all types, dumpers, special purpose motor lorries and works trucks
(b) Motor cycles, auto-cycles and scooters with engines not exceeding 125 cc and cycles and tricycles not motorised
(c) Invalid carriages propelled or not
(tI) Baby carriages
(e) Other vehicles (including trailers) not mechanically propelled
(/J All other goods proper to Chapter 87
SHIPS,BOATSand FLOATINGSTRUCTURES: (a) Light vessels, fire floats, beacons'
(b) All other goods proper to Chapter 89 (i) for the first $80,000 in value (ii) for that part of the value in excess of$80,000
OPTICAL,PHOTOGRAPHIC,CINEMATOGRAPHIC, MEASURING,CHECKING,PRECISION,MEDICALand SURGICALINSTRUMENTSand APPARATUS: (a) .Cameras, telescopes
(b) Orthopaedic appliances, surgical belts and the like, artificial limbs, eyes and teeth, and other artificial parts of the body, deaf aids, splints and other fracture appliances (c) Surgical instruments
(tl) Aircraft instruments (e) Marine equipment
compasses, navigational and instruments 90
(b) All other goods proper to Chaper 91
(f) All other goods proper
CLOCKSand WATCHES: (a) Watches and marine chronometers
MUSICALINSTRUMENTS; SOUNDRECORDERSand REPRODUCERS; TELEVISIONIMAGEand SOUND RECORDERSand REPRODUCERSMAGNETIC: .
(a) Electrically Qperated musical instruments, gramophones, sound recorders and reproducers other than office dictating machines (b) All other goods proper to Chapter 92
.ARMs and AMMUNITION
ARTICLESand MANUFACTURES of CARVINGor MOULDED
BEDDING, MATTRESSES, MATTRESS
SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS
BROOMS, BRUSHES, FEATHER DUSTERS, POWDER PUFFS and SIEVES
ToYS. GAMES and SPORTS REQUISITES:
(a) Appliances, apparatus, accessories and requisites for gymnastics or athletics or for team-sports and outdoor games, table tennis requisites but not including equipment for parlour, table and funfair games (b) All other goods proper to Chapter 97 98
WORKS OF ART, COli.ECTOR'S PIECES and ANTIQUES:
5% 15% 15%
(a) Postage, revenue and similar stamps (including stamp postmarks, franked envelopes, letter cards and the like) used or unused (b) Collections and collector's pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, enthno~phic or numismatic interest (c) All other goods proper to Chapter 99
100 PROVISIONS (excluding spirits and tobacco)
APPARELand NON-ELECTRICAL DOMESTICand
HOUSEHOLD NECESSmESimported in the baggage of residents of the Territory from neighbouring territories for their personal use whether accompanied or not: (a) Provisions including fresh meat and vegetables (b) Other goods proper to Chapter 100
S. 3 (2) EXEMPT GOODS. 1.
t and technical
within the limits of an airport for the sel\Ticingand maintenance of aircraft; fuel and lubricants imported or taken out of bond for use in aircraft.
Charitable and Welfare Goods.
Articles as specified below-
(a) imported whether as gifts or by purchase by the Red Cross and other charitable organisations approved by the Governor in Council for use or disuibution in the relief of distress or suffering; (b) sent to the Territory by foreign charitable or philanthropic organisations approved by the Governor in Council for use in the relief of distress or suffering. Churches.
imported especially for the construction, furnishing, decoration or repair of churches used for public worship on the signed declaration of the head of the denomination. Diplomatic and similar Organisations.
4. Articles for official use and the personal and household effects including one car of any person and his or her family of the organisations specified below(a) the head and members of any foreign, diplomatic or consular mission provided that such person or persons are not engaged in any other business or profession and that a similar privilege is accorded by such foreign country to an equivalent British mission; (b) any person assigned to duties in the Territory in connection with the United Kingdom Technical Assistance Scheme; (c) any official of the United Nations or its associated agencies assigned to duties in the Territory in connection with any programme or projects of the United Nations or its associated agencies.
Drugs and Appliances.
5. Drugs and appliances certified by the Chief Medical Officer as imported for the treatment of(a) tuberculosis; (b) diabetes; (c) venereal disease; (cf) mental illness.
6. (a) Articles imported for the construction, repair and furnishing of school building on a signed declaration of approval by the Chief Education Officer. (b) School equipment including games and physical training equipment imported by an educational institution approved by the Chief Education Officer. (c) Materials and equipment supplied to a student of a correspondence college on production of a certificate of approval signed by the Chief Education Officer.
7. Tombstones, memorial tablets, coffins, caskets, shrouds and grave furniture other than artificial flowers and wreaths whether artificial or not.
Articles imported or taken out of bond by or on behalf of the Government for the use of the Government.
Articles for the use of Her Majesty's Forces as specified
Government imports. H.M. Forces.
(a) goods officiallyimported or taken out of bond by such forces; (b) mess plate, furniture and band instruments imported under a certificate of the Commanding Officer that they are solely for the use of the Armed Forces; (c) baggage, furniture, cars and horses of members of the Armed Forces on active service in the Territory provided that any such imports shall not be sold in the Territory unless duty at the prevailing rate be paid thereon.
effects, baggage and household
or not the property
of passengers entering
Passengers' baggage etc.
(a) professional equipment and tools of trade for use by hand the personal property of the passenger and not being consumer goods; (b) personal effects and baggage of returning residents who have been outside the Territory for not more than 72 hours; (c) personal effects and baggage of returning residents who have been abroad for more than 72 hours and purchases and gifts to the value of $50.00 for each adult and $10.00 for each person under the age of eighteen years; (cl) personal
effects and baggage
intended length of stay of tourists and other visitors not intending to stay for more than six months; (e) personal and used household effects to the value of $1,000.00 per adult and $250.00 per person intending to stay for more than six months and immigrants: Provided that in no case shall a motorised form of transport be considered household effects and that in the case of unaccompanied baggage, personal and household effects such goods shall be imported not more than three months before or after the arrival of the passenger or such longer period as the Comptroller may in special circumstances allow.
Samples of no commercial
12. Goods imported by any office or bureau metereological observations or aI}Y scientific institution organisation approved by the Governor in Council.
Arms, ammunition, uniforms, accoutrements and prizes imported by or for the use of the Police and Civil Servic~ including the professional robes of the Judicial, Legal and Teaching Services. 14. Accoutrements, equipment and uniforms imported the use of-
(a) the Boy Scouts, the Girl Guides, the Boys' Brigade and the Girls' Brigade; (b) any youth organisation approved by the Governor in Council.
THIRD SCHEDULE. S. 6 (2) RULES FOR THE INTERPRETATION OF THE NOMENClATURE CUSTOMS TARIFF.
Interpretation of the Nomenclature governed by the following principles:
Customs Tariff shall be
Rule 1. The titles of Sections, Chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification (as between headings) shall be determined according to the terms of the headings any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to Rules 2 to 5 below. Rule 2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that as imported, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this Rule, imported unassembled or disassembled)
(b) Notwithstanding the provisions of Rule I, iden tifiable parts of any article shall be treated as a complete article unless specifically referred to in any heading.
(c) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3. Rule 3. "When for any reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. (b) Mixtures and composite goods which consist of different materials or are made up of different components and which cannot be classified by reference to 3 (a) shall be classified by as if they consisted of the material or component which gives the goods their essential character, in so far as this criterion is applicable. (c) When goods cannot be class,ifiedby reference to 3 (a) or 3 (b), they shall be classified under the heading which involves the highest rate of duty. '
Rule 4. Goods not falling within any heading of the Nomenclature Customs Tariff shall be classified under the heading appropriate to the goods to which they are most akin. Rule 5. Except as provided in a note to a Section or Chapter expressed to be a special note applying to subheadings only, the classification of goods within a heading is to be determined by applying as between subheadings the like Rules as are to be applied between headings and, except in so far as the contrary intention appears, terms used in a subheading are to be interpreted in the same wayas in the heading.
S. 7 Method of Calculation of Duty.
1. The value of any imported goods shall be taken to be the nonnal price, that is to say the price which they would fetch, at the time when they are entered for home use (or, if they are not so entered at the time of importation), on a sale in the open market between a buyer and a seller independent of each other.
The normal price of any imported detennined on the fQllowing assumptions-
goods shall be
(a) that the goods are treated as having been delivered to the buyer at the port or place of importation; and (b) that the seller will bear freight, insurance, commission and all other costs, charges and expenses incidental to the sale and the delivery of the goods at the port or place, except buying commission not exceeding five per cent of the total value which is shown to the satisfaction of the Customs to have been paid to agents; and (c) that the buyer will bear any duty or tax payable in the islands.
A sale in the open market between buyer and seller independent of each other pre-supposes(a) that the price is the whole consideration; and (b) that the price made is not influenced by any commercial, financial or other relationship whether by contract ~ or otherwise, between the seller or any person associated in business with him and the buyer or any person associated in business with him (other than the relationship created by the sale of the goods in question); and (c) that no part of the proceeds of the subsequent re-sale, use or disposal of the goods will accrue either directly or indirectly to the seller or any person associated in business with him.
Where the goods to be. valued-
(a) manufactured in accordance with any patented invention or are goods to which any registered design has been applied; or (b) are imported with a foreign trade mark, or are imported for sale (whether or not after further manufacture) under a foreign trade mark,
the normal price shall be determined on the assumption that the price covers the right to use the patent, design or trade mark in respect of the goods.
5. Two persons shall be associated in business with one another if, whether directly or indirectly, either of them has any interest in the business or property of the other, or both have a common interest in any business or property, or some third person has an interest in the business or property of both of them. 6. For the purpose of detennining the price of goods under subsection (2) which are uninsured, there shall be substituted for the cost of insurance a notional insurance cost equal to one per cent of the f.o.b. cost of such goods.