Customs Duties Ordinance

Customs Duties. (CAP. 105 1083

CHAPTER 105.

CUSTOMS DUTIES.

(30th Apri~ 1974)

2/197430/1977

S.R.O.31/1977S.R.O.ll/1980

1/19842/19862/19877/1988

1. This Ordinance may be cited as the Customs Duties Shorttitle.Ordinance.

2. In this Ordinance-

"A.T.A. Carnet" means a document issued by anInternationally approved Chamber of Commercecovering the temporary import of goods and givingsecurity for the re-export of the same in theunchanged condition within the period thereinprescribed;

"beer" means any alcoholic beverage produced from afermented extract of malt or mixture of malt, sugarand other cereal products; .

"B.T.N." means the Brussels Tariff Nomenclature asdefined in the Brussels Convention of 1948, a copyof which is lodged for record at the Record Office forthe Territory;

"Comptroller" means the officer appointed by theGovernor to be in charge of Customs or any personacting under his express or implied authority;

"Customs" means the department of Governmentresponsible for the collecting and security of therevenues of Customs duty;

"customs area" means any place approved for the depositof uncustomed and export goods and theembarkation and disembarkation of passengers;

"customed goods" means goods which have beensubmitted to and lawfully released fmm Customscharge;

Interpretation.

1084 CAP. 105) Customs Duties.

-J

"denatured spirits" means ethyl alcohol renderednon-potable by the addition of approved orprescribed noxious substances and is deemed toinclude crude or pure methyl alcohol;

"drawback" means duty repaid or repayable in respect ofcustomed goods by reason of the re-export of thesame or by some other provision of this or any otherlaw;

30/1977.

"duty" means the amount or charge leviable on certainclasses of goods imported into the Territory asdefined and set forth in the First Schedule;

"entry" means a declaration in the prescribed form bywhich a person interested in imported or exportedgoods indicates the particular Customs procedure tobe applied to the goods and furnishes the detailswhich the Customs require to be declared for theapplication of the procedure, and cognateexpressions shall be construed accordingly;

"export" in relation to goods means the despatch of suchgoods by any means whatsoever from any placewithin to any place without the Territory;

"Financial Secretary" is that officer appointed by theGovernor to be responsible for the control andmanagement of the finances of the Territory;

"franchise" means an agreement between theGovernment of the Territory and any person tooperate a service or business on conditions mutuallyagreed between the Government and the holder ofthe franchise;

"gallon" means Imperial gallon;

"goods" includes stores, baggage, personal effects andevery moveable thing capable of being owned;

"home use" with reference to imported goods meansgoods intended for consumption, use or retention inthe Territory;

"import" in relation to goods means the bringing orarrival of goods by any means whatsoever into theTerritory from any place outside the Territory;


"importer" includes any owner or other person for thetime being having a right to possession of or beingbeneficially interested in any imported goods witheffect from the time of import of such goods;

" " £' , Iown use means lor one s persona use;

"owner" includes every person for the time being entitledas agent or otherwise to the possession of any goodswhether or not the goods are subject to any lien;

"person" includes firm, partnership, corporate andincorporate body of persons;

"prescribed" means prescribed by the Governor under theprovisions of this Ordinance;

"proof spirit" means the mixture of ethyl alcohol anddistilled water which at a temperature of 510fahrenheit weighs twelve thirteenth's of anequivalent volume of distilled water and the strengthof spirits shall be construed by reference to a scale onwhich distilled water is zero degrees proof; and proofspirit is one hundred degrees proof; and pure ethylalcohol is one hundred and seventy-five and fourtenth degrees proof;

"resident" means any person who has lawfully resided inthe Territory for a total period of six months or morein the twelve months immediately preceding the dateof entry;

"same state" with reference to re-exported goods whichafter original import have not been used otherwisethan by removal from a customs area to theimporters' premises or changed otherwise than byassembly from a knocked down state, cleaning,testing or the addition of identifiable accessorieswhich do not change their basic form or character;

"spirits" means any mixture of ethyl alcohol and waterintended for human consumption, produced bydistillation of fermented liquors or chemicalsynthesis and whether containing added colouringor flavouring matters, but not including perfumedspirits, essences, food concentrates, medicalpreparations and similar goods which contain spiritsas a preservative or solvent;

30/1977.

()


30/1977.

Collection ofduty.First Schedule.

"stores" includes consumable stores and other foods foruse in or on a vessel;

'Territory" means the territory of the Virgin Islands;

"transhipment" means the re-export of goods from thesame customs area as that into which such goods wereimported;

"transit" means the re-export of goods which have notbeen cleared from Customs charge;

"uncustomed goods" means imported goods which havenot been cleared from Customs charge;

"vessel", other than in sections 14A to 14E inclusive,means any device or thing capable of being used forconveying goods or passengers from one place toanother and includes a vessel being carried or towedby another vessel whether as cargo or for any otherpurpose;

"warehouse" means any building or place or portion ofbuilding or place prescribed as such whereuncustomed goods in respect of which entry hasbeen made, may be lawfully stored for such periodand under such conditions as may be prescribedwithout payment of duty during such storage;

"warranty" means any form of guarantee or contractualpromise whereby the supplier of goods undertakesto replace free of charge or fully compensate for anydefective parts arising within an agreed period oftime from the date of sale or delivery to the buyerthereof;

"wine" means any alcoholic liquor not exceeding 42°proof spirit produced from fermentation of grapes,grape must, other fruit or fruit and vegetable extractsand wines fortified by the addition of spirit.

3. (1) There shall be raised, levied, collected and paidinto the general revenues of the Territory, duty at the rate setforth in the First Schedule at the time of first importation intothe Territory thereof or delivery from Customs charge, as thecase 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 SecondSchedule.be admitted into the Territory exempt from duty.

4. (1) Duty shall be payable by the owner of the goods Liabilityforduty.subject to such duty and shall be paid either at the time ofmaking entry or at such other time as may be prescribed by thisOrdinance.

(2) The rate of duty to be charged shall be the rate inforce at the time of import or in the case of goods in warehousethe 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 andguaranteed by a licensed bank operating in the Territory.

5. (1) Where all or part of the value of any goods isquoted in a currency other than the currency of the UnitedStates of America the value of such currency shall be deemedto be the buying price thereof in the Territory rounded up ordown to the nearest one cent in the currency of the UnitedStates of America.

Ratesofexchange.

(2) Notwithstanding the provisions of subsection (1),where the state of the money market isuncertain, the FinancialSecretary, taking into account all known facts, may fix a ratefor any currency until the rate of exchange of such currency isstabilised.

6. (1) Goods not enumerated in the First Schedule nor" B.T.N.exempted in the Second Schedule shall be deemed to beproper to that class under which it falls in the Section andChapter of the B.T.N. and shall be chargeable thereunder.

(2) Upon any doubt or dispute as to liability to pay dutyunder subsection (1), any ruling given hereunder shall be inaccordance with the proper interpretation of the B.T.N. andthe official notes thereto as interpreted by the rules set forthin the Third Schedule.

(3) A true copy of the B.T.N. shall be lodged at theRecord Office for the registration of deeds in the Territory andopen to inspection by the public during the opening hours ofthat office.

Third Schedule.

iII'IIIII


Basis of valuation.

Fourth Schedule.

Basis of valuationwhen evidence ofvalue isunsatisfactory.

Time of import.

Release ofexempt goodsandconditionallyexempt goods.

Second Schedule.

Every item ofgoods liable toaut)'.

7. Unless otheIWise provided all imported goods subjectto duty shall be charged such duty at an ad valorem rateexpressed as a percentage of the value of such goods asascertained in accordance with the method of calculationprovided in the Fourth Schedule.

8. (1) Where the evidence of value of any goods isunsatisfactory or insufficient, the Comptroller shall assess thevalue on the basis of identical or similar imports.

(2) Where the importer disputes the value of any suchassessment by the Comptroller, the Comptroller shall refersuch dispute to the Financial Secretary who may, if he thinksfit, have the goods appraised by three competent personswhose written appraisal shall be deemed to be the true valuethereof.

(3) Appraisers under subsection (2) may be paid such feefor their services as may be prescribed.

(4) Where the appraised value exceeds the disputedvalue, the importer shall pay the fees before the goods arereleased.

9. The time of import of goods shall be the time thevessel bringing in the goods first moored, berthed or landedin the Territory.

10. (1) Goods enumerated in the Second Scheduleand any goods which by any other Ordinance are conditionallyexempted from duty shall be released from Customs' chargeon the production of a certificate issued by the properauthority granting the exemption or by making a declarationin the prescribed form, as the case may be.

(2) Whenever, with the consent of the Comptroller,goods exempted under subsection (1) are on application bythe importer or the person supplied diverted in any way to ause other than that for which the certificate was issued ordeclaration made, duty shall be paid thereon at the rate andon the value of the goods at the time of such diversion.

11. Every item of imported goods having independentintrinsic value shall be liable to duty notwithstanding that itmay be designed for temporary or permanent use inconjunction or connection with some other item of goods.


12. (1) Subject to the provisions of subsection (2) theowner of any class of goods exported from the Territory for thepurpose of being repaired, restored or otherwise processed,and thereafter re-imported, may at the time of entering suchgoods for export declare the purpose of such export, and ifsuch goods are subsequen tlyre-imported in, repaired, restoredor processed form but without there being any substantialchange in their form or character, then duty shall be chargedas if the increase in value of the goods attributable to theprocess were the whole value thereof. .

(2) If it is shown to the satisfaction of the Comptrollerthat either prior to exportation or at any subsequent time dutychargeable in respect of the goods referred to undersubsection (1) was duly paid and either that no drawback ofany duty was allowed on exportation or that any drawback soallowed was not paid or that if any drawback was paid suchdrawback has been repaid then no other duty other than theduty payable on the increase in value shall be chargeable,levied or collected on the goods again.

13. Any goods temporarily imported for commercial orindustrial use on hire, free loan Qr own use other than goodsfalling within the class created by subsection (2) of section 14shall pay duty-

(a) on the cost of such hire, (which said costs shallinclude freight and other charges from the foreign portfor loading, if such charges are additional to the cost ofhire) as if such hire and charges are the whole valuethereof;

(b) on an assessed value of any free loan, as if thegoods were hired; and

(c) on an assessed value of own use as if the goodswere hired, but no charges shall be raised on the personaltools of trade of an individual person:

Provided that the importer may elect at the time of firstimportation to pay duty on the full value and shall not then berequired to pay any further duty thereon.

14. (1) Subject to such conditions as may be prescribedand in the discretion of the Comptroller, goods may beimported free or partially free from any charge falling withinthe classes follO\ving-

Processedre-imports.

Goods importedon hire. freeloan or own use.

Relief from duty.


Temporaryimportation ofcertain vessels.

30/1977.

(a) goods entered for home use which are proved tothe satisfaction of the Comptroller to have had duty paidwith respect to them on importation on a previousoccaSIOn;

(b) goods entered for transit or transhipment whichare duly re-exported;

" (c) goods imported by the holder of a duty freefranchise in respect of such goods;

(d) goods imported by or on behalf of a personentitled to full or partial relief in respect of such goodsunder the provisions of this or any other law;

(e) goods and parts thereof replaced free of chargeunder any warranty by the supplier:

Provided that such replacement shall be made within sixmonths of the due issue of such warranty.

(2) Subject to such conditions as may be prescribed thefollowing classes of goods may be imported free of duty forretention in the Virgin Islands for a period not exceeding sixmonths or for such extended period as the Comptroller mayauthorise 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 notre-exported within the period or extended period permittedshall become liable to the full duty payable in respect of suchgoods as if the same had been imported without reference tothis section.

14A. (1) Subject to section 14E and to such conditionsas the Governor may from time to time prescribe byregulations, vessels may be imported or re-imported free ofduty into the Territory for a total period of not more than onehundred and eighty days in any twelve-month period:

Provided that the aforementioned limitation of onehundred and eighty days shall not apply to vessels-


(a) which are proved to the satisfaction of theComptroller to have been first imported into the Territoryon or before the 1st day of january, 1978 and which areowned by a resident;

(b) which are proved to the satisfaction of theComptroller to have been first imported into the Territoryon or before the 1st day of January, 1978 and which areowned by a person other than a resident and which havetheir 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 thecarriage of freight and which are operated from a placesituated outside the Territory;

(j) which are imported for servicing, repair or layingup at a recognised commercial repair yard, garage or aplace of mooring registered under section 39 of theCustoms Ordinance for such period as is necessary for thecompletion of such servicing, repair or laying up; or

(g) which are imported into the Territory by reasonof mechanical break down for such period as is necessaryto effect repairs;

(h) which are used solely or principally for fishingand which are imported and used by persons whose onlyor principal means of livelihood is such fishing.

(2) For the purposes of this section and sections 14B to14E inclusive "vessel" means any device or thing capable ofbeing used for conveying goods or passengers from one placeto another and includes a vessel being carried or towed byanother vessel whether as cargo or for any other purpose butdoes not include any aircraft, airboat or flying machine.

(3) For the purposes of paragraphs (a) and (b) of theproviso to subsection (1) the onus of proof that a vessel hasbeen imported before the specified date or has its normal placeof mooring within the Territory shall lie upon the personseeking to prove such assertion.

14B. (1) Subject to such conditions as the Governormay from time to time prescribe by regulations, vessels whichare owned by persons other than residents and which wouldotherwise be liable to pay duty may be imported or re-importedinto the Territory free of duty for a total period in excess of

Cap. 104.

Extension ofexemptionunder conditions.

30/1977.


Exemption fornon-recordedcharter boats.

30/1977.

Cap. 203.

Crewed charterboats.

30/1977.

one hundred and eighty days in any twelve-month periodprovided the following conditions are complied with-

(a) that the number of days that such a vessel is laidup for servicing, repair or storage and which is not duringsuch time used or lived on, when deducted from thenumber of days that the vessel is within the Territory, isless than one hundred and eighty days in any twelve-month period; and

(b) that at no time the vessel is used for gain, hire,reward or any other commercial purposes or used by anyperson other than the owner or his immediate family.

(2) The exemptions granted by this section shall notapply in respect of a vessel for more than any two twelve-monthperiods.

14C. (1) Subject to such conditions as the Governormay from time to time prescribe by regulations, non-recordedcharter boats which are owned by persons other than residen tsmay be imported or re-imported into the Territory free of duty .for a total period in excess of one hundred and eighty days inany twelve-month period if the number of days on whichcruising permits under the provisions of the Cruising PermitOrdinance, are issued in respect of all persons on board otherthan employed bona fide crew on such days when deductedfrom the number of days that the vessel is within the Territoryis less than one hundred and eighty days.

(2) If at any time any person is convicted of an offenceunder the Cruising Permit Ordinance, in respect of a vesselenjoying the exemption under subsection (1) then the ownerof such vessel shall forthwith be liable to pay duty upon suchvessel at a rate of two hundred per cent of the rate in force onthe date when the vessel was first imported and on the value ofthe vessel at that time.

(3) For the purposes of this section and section 14D"charter boat" shall have the meaning assigned thereto bysection 2 of the Cruising Permit Ordinance, and "recorded" or"non-recorded" charter boat shall mean a charter boatrecorded or not recorded under section 5 of the saidOrdinance as the case may be.

14D. Subject to such conditions as the Governor mayfrom time to time prescribe by regulations, recorded charterboats which are crewed on a full-time basis may be imported

---'-

Customs Duties. (CAP. U5 1093

into the Territory free of duty for a total period not exceedingtwo hundred and eighty days in any twelve-month period:

Provided that such exemption shall only apply to thetwelve-month period commencing with the date of firstimportation after the 1st day of january, 1978.

14E. Notwithstanding the provisions of section 14B avessel which is owned by a resident and which has its normalplace of mooring outside the Territory may be imported intothe Territory free of duty for a period not exceeding thirty daysin any twelve-month period and if imported for a period inexcess of thirty days in any twelve-month period shallthereupon be liable for duty.

15. (1) Subject to such conditions as may be prescribeddrawback shall be payable on goods-

(a) re-exported in the packages in which they wereimported, unopened;

(b) exported as stores;

(c) used in the manufacture of goods for export,whether in the same state or not; and

(d) deposited in warehouses.

(2) No drawback shall be payable on goods-

(a) remaining in the Territory two years afterimport; or

(b) which if sold for home use would realise less thanthe amount of drawback claimed.

(3) Drawback shall be paid within one year of shipmentof goods relevant thereto.

(4) No claim for drawback shall be payable unless thetotal thereof is not less than two dollars.

16. (1) The'rate of drawback shall be ninety per centof the duty paid.

(2) Drawback on goods falling within the class created bysubsection (1) (c) of section 15 shall be paid at such lower rateas the Financial Secretary may deem just and reasonable.

17. (1) Subject to such conditions as may beprescribed, where it is shown to the satisfaction of theComptroller that-

Boats owned byresidents.

30/1977.

Drawback.

Rate of drawback.

Payment of dutywhen goodsreturned ordestroyed.


Repayment ofduty In othercases.

Power to alterduty.

First Schedule.Second Schedule.

(a) customed goods were imported in pursuance ofa contract of sale; and

(b) the description, quality, state or condition of thegoods was not in accordance with the contract or that thegoods 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 anyduty 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.

18. Without prejudice to the generality of the foregoingsection, 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 Comptrollerthat duty in excess of the correct amount has been paid;

(b) goods are declared to be free of duty under anyother law for the time being in force in the Territory.

19. (1) The Legislative Council may by resolutionrevoke, reduce, increase or alter import or export duty on anygoods imported into the Territory or may impose duty uponany goods so imported which at the time when the resolutionwas passed was not leviable and such change shall be effectiveon all uncustomed goods deposited in a warehouse from theday on which the resolution is passed by the Council:

Provided always that any excess of duty payable arisingfrom an increase .in the rate of duty shall not be payablethereafter if previously paid; and any shortfall of duty arisingfrom a decrease in the rate of duty shall not be repayablethereafter if previously paid on the date that this Ordinance orany resolution made hereunder shall come into effect.

(2) The Legislative Council may from time to time byresolution add new items to and in any other way alter the listof goods set forth in the First Schedule or exempted under theSecond Schedule and the proviso to subsection (1) shall haveeffect.


20. The Governor may-

(a) make such regulations as .may be necessary forthe purpose of carrying into effect the provisions of thisOrdinance; and

(b) make regulations prescribing anything to beprescribed under the provisions of this Ordinance.

FIRST SCHEDULE.S. 3 (1)

CHAPTER

SCHEDULE OF GoODS AND CHARGES.

TRADE DESCRIITION RATE OF DUlY

01 LIVE ANIMALS:

(a) Dogs and cats

(b) Cage birds including members of theparrot family

(c) All other animals proper to Chapter 01

per head$5.00

$1.00Free

02 MEAT and EDIBLE MEAT OFFALS:

(a) Dead poultry, (that is to say, fowls,ducks, geese, turkeys and guinea fowls)and edible offals thereof (exceptlivers), fresh chilled or frozen

(b) All other goods proper to Chapter 02

ad valorem

Free

5%

03 FISH, CRUSTACEANSand MOLLUSCS:

(a) Fish, salted, in brine or dried


Free

15%

04 DAIRY PRODUCE: BIRDS' EGGS: NATURAL HONEY:

(a) Butter


15%

5%

05 PRODUcrS OF ANIMALORIGIN not ELSEWHERESPECIFIEDor INCLUDED:

(a) Blood powder, blood plasma andliquid human blood

(b) Bone meal and bone powder

Free

Free

Regulations.


(c) All other goods proper to Chapter 05 5%

06 LIVETREESand OTHERPlANTS, BULBS,ROOTS and the UKE:CUTFLOWERSandORNAMENTAL FOLIAGE:

(a) Fruit stocks and fruit trees, shrubs,bushes and plants Free

(b) All other goods proper to Chapter 06 5%

07 EDIBLEVEGETABLESand CERTAINROOTSandTUBERS:

(a) Vegetables, fresh or chilled but notincluding potatoes of the solanumfamily, onions and garlic Free


08 EDIBLEFRUITand NUTS:PEELof MELONSandCITRUS FRUIT:

(a) Dried fruit all kinds/ 10%

(b) Fruit preserved by freezing whether ornot containing added sugar 10%

(c) Nuts other than coconuts or peanuts,fresh or dried whether shelled or not 10%

(tl) All other goods proper to Chapter 08 5%

09 COFFEE,TEA,MATEand SPICES 10%

10 CEREALS:

(a) Sweet Corn on the Cob 5%,...

(b) Rice, whole further processed afterhusking Free

(c) Prepared bird seed for cage birds 15%

(tl) All other goods proper to Chapter 10 Free

11 PRODUCTSof the MIlliNG INDUSTRY,MALTandSTARCHES;GLUTEN:INUUN:

(a) Wheat flour Free

(b) Corn meal Free

(c) Starch 15%

(tl) All other goods proper to Chapter 11 5%

Customs Duties.

-------

(CAP. 105 1097

12 OIL SEEDSAND OLEAGINOUS FRUIT;MISCEUANEOUS GRAINS,SEEDS and FRUITS,

INDUSTRIAL ana MEDICAL PlANTS, STRAW andFODDER:

(a) Cereal straw, fodder roots, hay andsimilar fodder crops

(b) Flower, fruit and vegetable seeds

(c) All other goods proper to Chapter 12

13 RAw MATERIALSof a KIND SUITABLE FOR USE IN

DYEINGor TANNING; LACS,GUMS, RESINS andOTHER VEGETABLESAPS and EXTRACTS

14 VEGETABLE MATERIALSof a KIND USED PRIMARILYFOR PLAITING, VEGETABLEPRODUCTS NOTELSEWHERESPECIFIED

15 ANIMALand VEGETABLEFATSand OILSandTHEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE

FATS; ANIMAL and VEGETABLE WAXES:

(a) Cooking oils

(b) Peanut (groundnut) butter


16 PREPARATIONSof MEAT,ofFISH and ofCRUSTACEANSand MOLLUSCS:

(a) Caviar and caviar substitutes

(b) Crustaceans and Molluscs, preserved,whether canned or not


17 SUGARandSUGARcONFECTIONER~

(a) Sugar confectionery


18 COCOA and COCOAPREPARATIONS:

(a) Cocoa powder sweetened or unsweet-ened with or without other ingredientssuitable for the preparation ofbeverages

Free

Free

5%

10%

Free

10%

10%

5%

15%

15%

5%

15%

Free

10%


(b) Chocolate and chocolateconfectionery


15%

5%

19 PREPARATIONS OF CEREALS,FLOUR or STARCH;PASTRYCOOK'S PRODUCTS:

(a) Preparations of flour, starch or maltextract of a kind used for dietetic orculinary purposes or as a beveragecontaining less than 50% by weight ofcocoa

(b) Prepared foods obtained by theswelling or roasting of cereals e.g.cornflakes, puffed wheat and similarproducts

(C) Communion wafers, altar and paschalbread .

(d) Pastries, biscuits and other fine bakerswares whether or not containing cocoain any proportion

(e) All other goods proper to Chapter 19

10%

5%

10%

10%

Free

20 PREPARATIONSof VEGETABLES,FRUITSor otherPARTSof PLANTS:

(a) Olives

(b) Potato Crisps

(c) Fruit, fruit peel and parts of plantspreserved by sugar (drained, glace orcrystallised)

(d) Nuts, roasted or salted

(e) Fruit and vegetable juices whether ornot containing added sugar butunfermented and not containing spirit

(j) All other goods proper to Chapter 20

10%

5%

15%15%

15%15%

21 MISCEUANEOUSEDIBLEPRODUCTS:

(a) Extracts, essences or concentrates ofcoffee, tea or mate; preparations witha basis of those extracts, essences orconcentrates 10%

(b) Mustard flour, prepared mustard,sauces, mixed condiments and mixedseasonmgs 10%


(c) Ice Cream (containing fat) but notincluding ice cream powder

(d) Prepared pet foods of animal orvegetable products or mixtures thereof


22 BEVERAGES,SPIRITS and VINEGAR:

(a) Water and ice (but not includingdistilled water)

(b) Aerated waters, natural and artificialand other non-alcoholic beverages butnot including fruit and vegetable juicesfalling within Chapter 20 (e)

(c) Beer made from malt

(d) Wine, all kinds including fortified,medicated and flavoured wines of astrength not exceeding 42% proofspirit

(e) Other fermented beverages e.g, ciderand perry

(ft Spirits:(i) Gin, Rum, Vodka

(a) not exceeding the strength ofproof

(b) exceeding the strength ofproof

(ii) Brandy, whisky, liqueurs and otherpotaable spirits including bitters

and ethyl alcohol:(a) not exceeding the strength of

proof

(b) exceeding the strength ofproof

(iii) Denatured spirits, all kinds

(g) ViJ.legar and vinegar sub-stitutes

15%

15%

5%

Free

15%

per gallon$1.10

$1.20

$0.90

$2.30

$2.30perproof gal.

per gallon$3.00

$3.00 perproof gal.

10c pergallon

lOcpergallon

1/1984.

1/ 1984.

1/1984.

1/1984.

1/1984.

1/1984.


23 REsIDUESand WASTESfrom the FOODINDUSTRIES; PREPAREDANIMALFODDER

excluding goods proper to Chapters 10 (c)and 21 (d) Free

24 TOBACCOand SNUFF per lb.1/1984. (a) Unmanufactured 50c1/1984. (b) Manufactured 55c

25 SALT.SULPHUR,EARTHSand STONE;PlASTERINGMATERIALS.UME and CEMENT: ad valorem

(a) Salt 5% per100 lbs.

(b) Portland cement and other hydrauliccements 18c per

100 lbs.

(c) All other goods proper to Chapter 25 ad valorem10%

26 METAUlCORES,SLAGand ASH 10%

27 MINERALFUElS,MINERALOILSand PRODUCTSOFTHEIRDISTIllATION, BITUMINOUSSUBSfANCESand MINERALWAXES:

(a) Peat, whether or not agglomerated 5%S.R.O.31/1977. (b) Hydrocarbon oils-

(i) Petroleum (gasolene) 32 centsper gallon

(ii) Other 22 centsper gallon

(c) Petroleum gases and other gaseoushydrocarbons per

100 lbs.$1.20

(cl) All other goods proper to Chapter 27 ad valorem10%

28 INORGANICCHEMICALS:

(a) Caustic soda 5%

(b) Nitrates, phosphates and sulphates,fertiliser grades Free


(c) Radio-active elements, their isotopesand compounds

(ll) Calcium carbide


29 ORGANIC CHEMICALS

30 PHARMACEUTICAL PRODUCfS:

(a) Anti-sera; vaccines and Anti-toxins

(b) An ti-biotics

(c) Insulin preparation

(ll) All other goods proper to Chapter 30

31 F'ERTIUSERS

32 TANNING and DYEINGEXTRACfS; TANNINS andtheir DERIVATIVES;DYES,COLOURS, PAINTS andVARNISHES;PUTTY,F1LLERSand STOPPINGS; INKS;

(a) Anti-fouling marine paints andcompounds; caulking compounds


33 ESSENTIAL OILS and RESINOIDS, PERFUMERYCOSMETICS and TOILET PREPARATIONS:

(a) Tooth-paste, tooth-powder and otherdental preparations


34 SOAP, ORGANIC SURFACEACfIVE AGENTS,WASHINGPREPARATIONS,ARTIF1CIALWAXES,PREPAREDWAXES,POUSHING and SCOURING PREPARATIONS,CANDLES and SIMILARARTICLES,MODELLINGPASTES and DENTALWAXES:

(a) Hard soap in blocks, bars or tablets,soap powder, detergents and candles


Free

5%

15%

15%

Free

Free

Free

10%

Free

5%

10%

5%

20%

5%

15%


30/1977.

30/1977.

39 ARTIFICIAL RESINS AND PlASTIC MATERIALS,CELLULOSE ESTERS and ETHERS and ARTICLESTHEREOF:

(a) Strip not exceeding 4" in width, coatedwith adhesive

(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 solelyor principally for marine use (exclud-ing clothing)

(j) All other goods proper to Chapter 39

5%

10%

15%

5%5%

20%

40 RUBBER, SYNTHETIC RUBBER, FACTICE andARTICLES THEREOF:

(a) Floor coverings in sheet or tile form

(b) Ships' parts and articles suitable solelyor principally for marine use (exclud-ing clothing)


5%

10%

5%

35 ALBUMINOIDAL SUBSTANCES:GLUES 15%

36 EXPLOSIVES:PYROTECHNICPRODUCTS;MATCHES,PYROPHORlC ALLOYS;CERTAIN COMBUSTIBLEPREPARATIONS:

(a) Matches 5%


37 PHOTOGRAPHICand CINEMATOGRAPHICGOODS 15%

38 MISCELLANEOUS CHEMICAL PRODUCTS:

(a) Insecticides, fungicides; weed killers,rat poisons, disinfectants and similarchemical products 5%



41 RAWHIDESand SKINS(OTHERTHANFURSKINS)and LEATHER 10%

42 ARTICLESOFLEATHER;SADDLERYand HARNESS;TRAVELGOODS.HANDBAGSand SIMILARCONTAINERS;ARTICLES of ANIMALGUT 15%

43 FuRSKINSand ARTIFICIALFUR,MANUFACTURESTHEREOF 15%

44 WOOD and ARTICLESOFWOOD:WOODCHARCOAL: 30/1977.

(a) Lumber being wood in the rough, logs,telegraph and fencing poles, woodroughly squared or half squared, sawnlengthwise, sliced or peeled but notfurther prepared 5%

(b) Shingles 5%

(c) Parquet flooring whether in panels ornot 5%

(d) Lamps and light fittings 20%

(e) Ships' parts and articles suitable solelyor principally for marine use 5%

(j) All other goods proper to Chapter 44 10%

45 CORKand ARTICLESOFCORK: 30/1977.

(a) Sheet and tiles 5%

(b) Ships' parts and articles suitable solelyor principally for marine use 5%

(c) All other goods proper to Chapter 45 10%

46 MANUFACTURESof STRAW,of ESPARTOandOTHER PLAITING MATERIALS,BASKETWAREand WICKERWORK 15%

47 PAPER MAKINGMATERIAL Free


48 PAPERand PAPERBOARD,ARTICLESof PAPERPULP,of PAPERor of PAPERBOARD:

(a) Trade advertising material-

(i) Material the primary purpose of whichis to stimulate travel to and from the

Virgin Islands

(ii) Other with no other use and purposethan advertising .


Free

15%

Free

49 PRINTEDBOOKS,NEWSPAPERS,PICfURES andOTHERPRODUCTSof the PRINTINGINDUSTRY,MANUSCRIPTS,TYPESCRIPTSand PLANS:

(a) Picture postcards, pictorial greetingcards and other greeting cards;photographic prints, pictures andreproductions produced in quantityfor general sale-

(i). Material the primary purpose ofwhich is to stimulate travel to and fromthe VIrgin Islands

(ii) Other

(b) All other goods proper to Chapter 49 Free

Free

15%

50 10%SILK and WASTE SILK

51 MAN MADE FIBRES:

(a) Canvas and sailcloth


5%10%

52 10%METALLISED TEXTILES

53 WOOL and OTHERANIMALHAIR 10%

54 FLAxand RAMIE:-~- ---(a) Canvas and sailcloth


5%10%

55 COTTON:

(a) Canvas and sailcloth 5%



56 MAN MADE FIBRES (DISCONTINUOUS)

57 OlliER VEGETABLETEXTILE MATERIALS;PAPERYARNand WOVEN FABRICSOF PAPERYARN

58 CARPETS, MATS,MATTING and TAPESTRIES,PILE andCHENILLE FABRICS,NARROWFABRICS,TRIMMINGS,TULLE and OTHER NET FABRICS,LACE andEMBROIDERY

59 WADDING and FELT;TWINE, CORDAGE, ROPES andCABLES;SPECIALFABRICS,IMPREGNATED andCOATED FABRICS;TEXTILE ARTICLES of a KINDSUITABLE FOR INDUSTRIAL USE:

(a) Roofing felt in piece or tile fonn

(b) Twine, cordage, ropes and cablesplaited or not

(c) Nets and netting made of twinecordage or rope

(cl) All other goods proper to Ch.apter 59

60 KNITTEDand CROCHETEDGOODS

61 ARTICLES of APPARELand CLOTHING ACCESSORIESof TEXTILE FABRICSOlliER THAN KNITTED ORCROCHETED GOODS:

(a) Games wear identifiable as such


62 OTHER MADE UP TEXTILE ARTICLES:

(a) Sails

(b) Electric lamp shades

- (c) All other goods proper to Chapter 62

10%

10%

10%

10% ;I

5%

5%

Free

10%

10%

5%

10%

5%

20%

10%


63 OLD CLOTHINGand OTHERTEXTILEARTICLES;RAGS

64 FOOTWEAR,GAITERSand the UKE:

(a) Cricket pads, shinguards and similararticles

(b) Sports footwear identifiable as such butnot to includes tennis shoes, sneakersand similar multiple use footwear


65 HEADGEAR:

(a) Sports headgear identifiable as suchbut not to include peaked caps andsimilar headgear unless bearing theinsignia of a sports club


66 UMBRELLAS, SUNSHADES, WALKING STICKS, WHIPS

and RIDING CROPS

67 PREPAREDFEATHERSand DOWNand ARTICLESMADEof FEATHERand DOWN,ARTIFICIALFLOWERS,ARTICLESof HUMANHAIR,FANS

68 ARTICLESof STONE,of PlASTER, of CEMENT,ofASBESTOS,of MICAand of SIMILARMATERIAL:

(a) Tiles manufactured from vegetable ormineral fibres andwaste agglomeratedwith cement, plaster, bitumen or othermineral building substance

(b) Manufactures of Peat

(c) Table lamps and light fittings,statuettes and ornaments

(d:) All other goods proper to Chapter 68

69 CERAMICPRODUcrS:

(a) Tiles

(b) Bottles not exceeding 20 cents each invalue

10%

5%

5%10%

5%

10%

15%

15%

5%5%

20%10%

5%

Free


(c) Table lamps and light fittings(electrical); statuettes and ornaments

(d) All other goods proper to Chapter 69

70 GlASSand GlASSWARE:

(a) Tiles

(b) Bottles not exceeding 20 cents each invalue

(c) Table lamps and light fittings(electrical); statuettes and ornaments

(d) Fibre felt and cloth in the piece or rollof a width exceeding 9" and a lengthexceeding 10'


71 PEARLS, PRECIOUS AND SEMI-PRECIOUSSTONES,PRECIOUS METALSand ROUED PRECIOUSMETALS and ARTICLESTHEREOF; IMITATIONJEWEUERY:

(a) Gold and Silver bullion


72 COIN

73 IRONand STEELand ARTICLESTHEREOF:

(a) Tubes, pipes and tube and pipe fittings(b) Reservoirs, tanks, vats and similar

containers not fitted with mechanicalor heating elements

(c) Barbed iron or steel wire, twisted hoopor single flat wire barbed or not, twisteddouble wire of J4nds used for fencing,galvanised hexagonal. wire netting.chain link and similar netting used forfencing and fencing posts designed assuch

(d) Expanded metal, welded steel mesh,mosquito netting and corrugated sheet

(e) Ships' chain, anchors and grapnels;Ships' parts and articles suitable solelyor principally for marine use

20%

10%

Free

20%

5%

10%

Free

20%

Free

10%

10%

Free

10%

5%

30/1977.

5%

llO8 CAP. 105) Customs Duties.

30/1977.

30/1977.

(f> Builders' sanitary ware, manholecovers, grease traps and the like

(g) Steel reinforcing rod and wire

(h) Domestic holloware not electricallyoperated

10%

10%

10%

(t) Drums and cans of sheet or plate, ironor steel, of a description commonlyused for the conveyance or packing ofgoods

(}) All other goods proper to Chapter 73

10%

15%

74 COPPER AND ARTICLES THEREOF:

(a) Ships' parts and articles suitable solelyor principally for marine use

(b) Domestic holloware not electricallyoperated

(c) Builders 1 sanitary ware, pipe and tube,pipe and tube fittings, flashings notexceeding 2' in width and mosquitonetting

(d) All other goods proper to Chapter 74

10%

15%

5%

10%

75 15%NICKEL and ARTICLESTIIEREOF

76 ALUMINIUMand ARTICLESTIIEREOF:

(a) WIre, netting and posts as defined inChapter 73 (c)

(b) Tube, pipe fittings,' builders' sanitaryware, windows and window frames,flashings not exceeding 2' in width,rain water goods, and mosquito netting 10%

. Free

(c) Reservoirs and similar goods as definedin Chapter 73 (b)

(d) Domestic holloware not electricallyoperated

(e) Ships' parts and articles suitable solelyor principally for marine use

(f) All other goods proper to Chapter 76

10%

10%

5%

15%


77 MAGNESIUM and BERYLLIUMand ARTICLESTHEREOF

78 LEAD and ARTICLESTHEREOF:

(a) Tube, pipe and tube and pipe fittingsand flashings


79 ZINCand ARTICLESTHEREOF:

(a) Tube, pipe, tube and pipe fittings,flashings not exceeding 2' in width,rain water goods and fabricatedbuilding components

(b) Ships' parts and articles suitable solelyor principally for marine use


80 TIN and ARTICLESTHEREOF

81 OTHER BASEMETALSand ARTIE:LESTHEREOF

82 TOOLS, IMPLEMENTS.CUTLERY,SPOONS andFORKS of BASEMETAL:

(a) Hand tools primarily designed for usein agriculture and horticulture


83 MISCELlANEOUSARTICLESof BASEMETAL:

(a) Fittings for furniture, doors, staircasesand windows excluding locks andpadlocks

(b) Lamps and light fittings, statuettes andother ornaments


84 BOILERS, MACHINERY and MECHANICAL APPLIANCES:

(a) Internal combustion engines

(i) Engines for motor vehiclesconstruction plant and machinery

(a) Diesel

15%

10%

15%

10%

5%

15%

15%

15%

Free

10%

10%

20%

15%

10%

30/1977.

30/1977.

1110 CAP. 105) Cust()tm DutifS.

(b) Other

(ii) Aircraft

(iii) Suitable solely or principally formarine use or if proper to subheading(a) (i) imported for fitting in aparticular boat or ship

(b) Parts for internal combustion engines(i) Aircraft

(ii) Suitable solely or principally formanne use

(iii) Other

(c) Air conditioners, refrigerators andrefrigerating equipment

(ti) Agricultural and Horticulturalexcluding lawn mowers

(e) Domestic electric washing rq.achines

(j) Office machines. and sewing machines,electrical and non-electrical

15%

Free

5%

Free

5%

15%

15%

Free

15%

15%

(g) Marine pulleys, pulley blocks andpumps

(h) Desalination plant

(t) All other goods proper to Chapter 84

5%

Free

10%

85 ELECTRICALMACHINERYand EQUIPMENT:

(a) Motor vehicle parts but not includingradios, tape reproducers and similararticles

(b) Hand tools with motors not exceeding1/2 horse power

(c) Stoves, oven, grills and similar cookingapparatus

(ti) Electrical apparatus for making andbreaking electrical circuits, for theprotection of electrical circuits, and formaking connections to or in electricalcircuits

15%

10%

15%

10%

(e) Electrical wire, cable and the likewhether insulated or not and whetherfitted with connectors or not

(j) Electric traffic control equipment

(g) Accumulators

10%

10%

15%


(h) Marine radio, radar, navigationalequipment and electric motorsidentifiable as suitable for marine useonly

(t) All other goods proper to Chapter 85---"

86 RAILWAYand TRAMWAYLOCOMOTIVES,ROLLINGSTOCK, RAILWAYand TRAMWAYTRACK,FIXTURES

and FITTINGS;TRAFFICSIGNALUNGEQUIPMENTof ALLKINDS(non electrical):

(a) Containers specially designed andequipped to be equally suitable fortransport by rail, road and ship


87 VEHICLES OTHER THAN RAILWAY or TRAMWAY

ROLUNG STOCK:

(a) Tractors all types, dumpers, specialpurpose motor lorries and works trucks

(b) Motor cycles, auto-cycles and scooterswith engines not exceeding 125 cc andcycles and tricycles not motorised

(c) Invalid carriages mechanicallypropelled or not

(tI) Baby carriages

(e) Other vehicles (including trailers) notmechanically propelled

(/J All other goods proper to Chapter 87

88 AIRCRAFT

89 SHIPS,BOATSand FLOATINGSTRUCTURES:

(a) Light vessels, fire floats, buoys andbeacons'


(i) for the first $80,000 in value

(ii) for that part of the value in excessof$80,000

5%

20%

10%

Free

10%

10%

Free

10%

10%

20%

Free

Free

30/1977.

5%

1%

1112

~ -

CAP.105) CustomsDuties.

30/1977.

90 OPTICAL,PHOTOGRAPHIC,CINEMATOGRAPHIC,MEASURING,CHECKING,PRECISION,MEDICALandSURGICALINSTRUMENTSand APPARATUS:

(a) .Cameras, lenses, binoculars andtelescopes

(b) Orthopaedic appliances, surgical beltsand the like, artificial limbs, eyes andteeth, and other artificial parts of thebody, deaf aids, splints and otherfracture appliances

(c) Surgical instruments and appliances

(tl) Aircraft instruments

(e) Marine compasses, navigationalequipment and instruments

(f) All other goods proper to Chapter 90

5%15%

5%

Free

5%

Free

91 CLOCKSand WATCHES:

(a) Watches and marine chronometers

(b) All other goods proper to Chaper 91

5%

15%

92 MUSICALINSTRUMENTS;SOUNDRECORDERSandREPRODUCERS;TELEVISIONIMAGEand SOUNDRECORDERSand REPRODUCERSMAGNETIC:

. (a) Electrically Qperated musicalinstruments, gramophones, soundrecorders and reproducers other thanoffice dictating machines


20%15%

93 20%.ARMs and AMMUNITION

94 FuRNITURE; BEDDING, MATTRESSES, MATTRESS

SUPPORTS, CUSHIONS AND SIMILAR STUFFED

FURNISHINGS 15%

95 ARTICLESand MANUFACTURESof CARVINGorMOULDED MATERIAL 20%

96 BROOMS, BRUSHES, FEATHER DUSTERS, POWDERPUFFS and SIEVES 10%


97 ToYS. GAMES and SPORTS REQUISITES:

(a) Appliances, apparatus, accessories andrequisites for gymnastics or athletics orfor team-sports and outdoor games,table tennis requisites but notincluding equipment for parlour, tableand funfair games


98 MISCELlANEOUS MANUFACTURED ARTICLES

99 WORKS OF ART, COli.ECTOR'S PIECES and ANTIQUES:

(a) Postage, revenue and similar stamps(including stamp postmarks, frankedenvelopes, letter cards and the like)used or unused

(b) Collections and collector's pieces ofzoological, botanical, mineralogical,anatomical, historical, archaeological,palaeontological, enthno~phic ornumismatic interest


100 PROVISIONS(excluding spirits and tobacco)APPARELand NON-ELECTRICALDOMESTICand

HOUSEHOLDNECESSmESimported in thebaggage of residents of the Territory fromneighbouring territories for their personaluse whether accompanied or not:

(a) Provisions including fresh meat andvegetables

(b) Other goods proper to Chapter 100

SECOND SCHEDULE.

5%

15%

15%

Free

Free

15%

5%10%

S. 3 (2)

EXEMPT GOODS.

1. Ground equipmen t and technical supplies imported for use Aircraft.within the limits of an airport for the sel\Ticingand maintenance ofaircraft; fuel and lubricants imported or taken out of bond for use inaircraft.


Charitable andWelfare Goods.

Churches.

Diplomatic andsimilarOrganisations.

Drugs andAppliances.

Educational.

2. Articles as specified below-

(a) imported whether as gifts or by purchase by the RedCross and other charitable organisations approved by theGovernor in Council for use or disuibution in the relief ofdistress or suffering;

(b) sent to the Territory by foreign charitable orphilanthropic organisations approved by the Governor inCouncil for use in the relief of distress or suffering.

3. Articles (including vestments and altar furnishings)imported especially for the construction, furnishing, decoration orrepair of churches used for public worship on the signed declarationof the head of the denomination.

4. Articles for official use and the personal and householdeffects including one car of any person and his or her family of theorganisations specified below-

(a) the head and members of any foreign, diplomatic orconsular mission provided that such person or persons are notengaged in any other business or profession and that a similarprivilege is accorded by such foreign country to an equivalentBritish mission;

(b) any person assigned to duties in the Territory inconnection with the United Kingdom Technical AssistanceScheme;

(c) any official of the United Nations or its associatedagencies assigned to duties in the Territory in connection withany programme or projects of the United Nations or itsassociated agencies.

5. Drugs and appliances certified by the Chief Medical Officeras imported for the treatment of-

(a) tuberculosis;

(b) diabetes;

(c) venereal disease;

(cf) mental illness.

6. (a) Articles imported for the construction, repair andfurnishing of school building on a signed declaration of approval bythe Chief Education Officer.

(b) School equipment including games and physicaltraining equipment imported by an educational institutionapproved by the Chief Education Officer.

(c) Materials and equipment supplied to a student of acorrespondence college on production of a certificate ofapproval signed by the Chief Education Officer.


7. Tombstones, memorial tablets, coffins, caskets, shrouds andgrave furniture other than artificial flowers and wreaths whetherartificial or not.

8. Articles imported or taken out of bond by or on behalf ofthe Government for the use of the Government.

9. Articles for the use of Her Majesty's Forces as specifiedbelow-

(a) goods officiallyimported or taken out of bond by suchforces;

(b) mess plate, furniture and band instruments importedunder a certificate of the Commanding Officer that they aresolely for the use of the Armed Forces;

(c) baggage, furniture, cars and horses of members of theArmed Forces on active service in the Territory provided thatany such imports shall not be sold in the Territory unless dutyat the prevailing rate be paid thereon.

10. Personal effects, baggage and household goods whetheraccompanied or not the property of passengers entering theTerritory-

(a) professional equipment and tools of trade for use byhand the personal property of the passenger and not beingconsumer goods;

(b) personal effects and baggage of returning residentswho have been outside the Territory for not more than 72hours;

(c) personal effects and baggage of returning residentswho have been abroad for more than 72 hours and purchasesand gifts to the value of $50.00 for each adult and $10.00 foreach person under the age of eighteen years;

(cl) personal effects and baggage compatible with theintended length of stay of tourists and other visitors notintending 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 stayfor more than six months and immigrants:

Provided that in no case shall a motorised form of transport beconsidered household effects and that in the case of unaccompaniedbaggage, personal and household effects such goods shall beimported not more than three months before or after the arrival ofthe passenger or such longer period as the Comptroller may inspecial circumstances allow.

11. Samples of no commercial value.

Funeralfurniture.

Governmentimports.

H.M. Forces.

Passengers'baggage etc.

Samples.


Scientific goods.

Unifonn.

Youthorganisation.

12. Goods imported by any office or bureau formetereological observations or aI}Y scientific institution ororganisation approved by the Governor in Council.

13. Arms, ammunition, uniforms, accoutrements and prizesimported by or for the use of the Police and Civil Servic~ includingthe professional robes of the Judicial, Legal and Teaching Services.

14. Accoutrements, equipment and uniforms imported forthe use of-

(a) the BoyScouts, the Girl Guides, the Boys' Brigade andthe Girls' Brigade;

(b) any youth organisation approved by the Governor inCouncil.

THIRD SCHEDULE.S. 6 (2)

RULES FOR THE INTERPRETATION OF THE NOMENClATURE CUSTOMSTARIFF.

Interpretation of the Nomenclature Customs Tariff shall begoverned by the following principles:

Rule 1.

The titles of Sections, Chapters and sub-chapters are providedfor ease of reference only; for legal purposes, classification (asbetween headings) shall be determined according to the terms of theheadings any relative Section or Chapter Notes and, provided suchheadings or Notes do not otherwise require, according to Rules 2 to5 below.

Rule 2.

(a) Any reference in a heading to an article shall be takento include a reference to that article incomplete or unfinished,provided that as imported, the incomplete or unfinished articlehas 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 orfinished by virtue of this Rule, imported unassembled ordisassembled) .

(b) Notwithstanding the provisions of Rule I, iden tifiableparts of any article shall be treated as a complete article unlessspecifically referred to in any heading.

- -U_- -m-


(c) Any reference in a heading to a material or substanceshall be taken to include a reference to mixtures orcombinations of that material or substance with other materials

or substances. Any reference to goods of a given material orsubstance shall be taken to include a reference to goodsconsisting wholly or partly of such material or substance. Theclassification of goods consisting of more than one material orsubstance shall be according to the principles of Rule 3.

Rule 3.

"When for any reason, goods are, prima facie, classifiable undertwo or more headings, classification shall be effected as follows-

(a) The heading which provides the most specificdescription shall be preferred to headings providing a moregeneral description.

(b) Mixtures and composite goods which consist ofdifferent materials or are made up of different components andwhich cannot be classified by reference to 3 (a) shall beclassified by as if they consisted of the material or componentwhich gives the goods their essential character, in so far as thiscriterion is applicable.

(c) When goods cannot be class,ifiedby reference to 3 (a)or 3 (b), they shall be classified under the heading whichinvolves the highest rate of duty. '

Rule 4.

Goods not falling within any heading of the NomenclatureCustoms Tariff shall be classified under the heading appropriate tothe goods to which they are most akin.

Rule 5.

Except as provided in a note to a Section or Chapter expressedto be a special note applying to subheadings only, the classificationof goods within a heading is to be determined by applying as betweensubheadings the like Rules as are to be applied between headingsand, except in so far as the contrary intention appears, terms used ina subheading are to be interpreted in the same wayas in the heading.


FOURTH SCHEDULE.S. 7

Method of Calculation of Duty.

1. The value of any imported goods shall be taken to be thenonnal price, that is to say the price which they would fetch, at thetime when they are entered for home use (or, if they are not soentered at the time of importation), on a sale in the open marketbetween a buyer and a seller independent of each other.

2. The normal price of any imported goods shall bedetennined on the fQllowing assumptions-

(a) that the goods are treated as having been delivered tothe buyer at the port or place of importation; and

(b) that the seller willbear freight, insurance, commissionand all other costs, charges and expenses incidental to the saleand the delivery of the goods at the port or place, except buyingcommission not exceeding five per cent of the total value whichis shown to the satisfaction of the Customs to have been paid toagents; and

(c) that the buyer will bear any duty or tax payable in theislands.

3. A sale in the open market between buyer and sellerindependent of each other pre-supposes-

(a) that the price is the whole consideration; and

(b) that the price made is not influenced by anycommercial, financial or other relationship whether by contract ~or otherwise, between the seller or any person associated inbusiness with him and the buyer or any person associated inbusiness with him (other than the relationship created by thesale 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 orindirectly to the seller or any person associated in business withhim.

4. Where the goods to be. valued-

(a) manufactured in accordance with any patentedinvention or are goods to which any registered design has beenapplied; or

(b) are imported with a foreign trade mark, or areimported for sale (whether or not after further manufacture)under a foreign trade mark,


the normal price shall be determined on the assumption that theprice covers the right to use the patent, design or trade mark inrespect of the goods.

5. Two persons shall be associated in business with oneanother if, whether directly or indirectly, either of them has anyinterest in the business or property of the other, or both have acommon interest in any business or property, or some third personhas an interest in the business or property of both of them.

6. For the purpose of detennining the price of goods undersubsection (2) which are uninsured, there shall be substituted for thecost of insurance a notional insurance cost equal to one per cent ofthe f.o.b. cost of such goods.

Customs Duties Ordinance

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