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CUSTOMS (PRE-ENTRY OF PERISHABLE GOODS) DIRECTION 2014 (Legal Notice 12 of 2014) ARRANGEMENT OF PARAGRAPH PARAGRAPH

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Citation and commencement Interpretation Pre-entry of perishable goods Offence

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CUSTOMS (PRE-ENTRY OF PERISHABLE GOODS) DIRECTION 2014

(Legal Notice 12 of 2014) GIVEN by the Acting Collector of Customs under section 29 of the Customs Ordinance.

Citation and Commencement 1. This Direction may be cited as the Customs (Pre-Entry of Perishable Goods) Direction 2014 and shall come into force on 1st April 2014.

Interpretation 2. In this Direction— “perfect entry” means a complete entry made under the ASYCUDA World customs management system at a stage after a pre-entry is made; “perishable goods” means goods which are subject to decay, ruin or destruction; and “pre-entry” means an incomplete entry made under the automated ASYCUDA World customs management system as a stage before a perfect entry is made.

Pre-entry of perishable goods 3. Any perishable goods may with the consent of the Collector, be imported into the Islands without the proper entry documentation, subject to the following conditions, that— (a) the goods must be of a perishable nature as determined by the Collector; (b) the importer must be unable to make a perfect entry for specified reasons (usually for want of

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documentation), which may be provided to the Collector; (c) the importer or his agent is approved by the Collector as a person allowed to make such preentry; (d) a pre-entry shall be made to Customs in such form and manner as the Collector may direct; (e) at the time of submission of the pre-entry, Customs shall assess the amount of duties to be paid, based on documentation submitted; (f) at the time of submission of pre-entry and upon assessment of duties by Customs, the importer shall pay the assessed sum prior to release of the goods; (g) Customs may require an additional sum to be paid in addition to the duties, of an amount not less than one half of the duty assessed; and (h) a perfect entry shall be made within three days, or such longer time as the Collector may permit, from the date of making a pre-entry.

Offence 4. A person who fails to comply with any condition imposed by this Direction, commits an offence and is liable on conviction to a fine of $5,000 and the goods shall be liable to forfeiture, as provided by section 30 of the Ordinance.

MADE this 25th day of March 2014.

CHAWA WILLIAMS ACTING COLLECTOR OF CUSTOMS

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EXPLANATORY NOTE (This note is not part of the Direction) This Direction is made under section 29 of the Customs Ordinance which enables the Collector to give a direction relating to the pre-entry of goods. The Direction allows import into the Islands without the proper entry documentation subject to the conditions listed in paragraph 3.

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12 of 2014 customs (pre entry of perishable goods) direction 2014