Customs Regulations

PUBLISHING DETAILS Revised under the authority of the Law Revision Law (1999 Revision). Consolidating the- Customs (Airport) Regulations, 1974 made the 30th April, 1974 Customs Drawback (Passengers’ Spirits and Wines) Regulations, 1974 made the 15th May, 1974 Customs (Warehouse) Regulations, l974 made the 15th May, 1974 Customs (Anthrax) Regulations, 1974 made the 22nd May, 1974 Customs (Special Attendance) Regulations, 1977 made the 20th June, l977 Customs (Amendment) Regulations, 1986 made the 17th December, 1986 Customs (Amendment) (No. 2) Regulations, 1987 (sic) made the 13th January, 1987 Customs (Amendment) Regulations, 1990 made the 24th July, 1990 Customs (Amendment) (Variation of Handling Charges) Regulations, 2001 made the 29th May, 2001 Customs (Amendment) Regulations, 2009 made the 27th October, 2009. Consolidated and revised this 31st day of July, 2011. Note (not forming part of the Regulations): This revision replaces the 2002 Revision which should now be discarded. Regulation PART I - Introductory PART II - Drawback (Passengers’ Spirits and Wines) PART III - Airport PART IV - Warehouse PART V - Special Attendance PART VI - Anthrax PART VII - Bonded Duty-free Shops PART VIII - Charges for Goods Held in the Transit Shed and the Queen’s Warehouse at Owen Roberts Airport FORMS REMOVAL BOND SEARCH WARRANT ANTHRAX: PROHIBITED IMPORTS Regulation 1 PART I - Introductory Citation These regulations may be cited as the Custom Regulations (2011 Revision). Definitions In these regulations — “aircraft” includes all balloons, kites, gliders, airships and flying machines; “General Declaration” means a form of report recommended by the International Civil Air Organisation in Form B in Schedule 1; “receipt” means a receipt prepared in accordance with regulations 4 and 5; “rotation number” means the warehouse rotation number referred to in regulation 20; “seller” means a person who, in any capacity, sells goods to any other person in contemplation of drawback being claimed on such goods under paragraph (c) of section 44(1); “shopkeeper” means the person nominated by the Governor, when prescribing any place to be a bonded duty-free shop, as the person to be responsible for the conduct of the business of such shop; and Regulation 3 “special attendance” means attendance by an officer under paragraph (c) of section 7. Prescribed search warrant For the purposes of paragraph (a)(ii) of section 9, the prescribed warrant of search is set out in Form E in Schedule 1. PART II - Drawback (Passengers’ Spirits and Wines) Sellers to prepare receipts Every seller shall, in respect of every sale, prepare a dated and serially numbered receipt in triplicate and shall mark such triplicate receipts A, B, and C respectively. Forms of receipt Receipts shall be in Form A in Schedule 1 and shall contain the following information — (a) the name of the seller; (b) the name of the passenger (buyer) in block letters; the number and capacity of bottles or other vessels sold; (d) a description of the contents of each such bottle or vessel; (e) the country of origin of such contents; (f) the flight number of the aircraft or the name of the ship; (g) the signature of the buyer; (h) the amount paid by the buyer; (i) the amount intended to be claimed in drawback; and (j) the signature of the seller. Procedure to be followed by the seller The seller shall — (a) hand receipt A to the buyer; (b) retain receipt B; pack, or cause to be packed, all the goods listed in each receipt in a single container; (d) attach securely to such container receipt C relevant thereto; and (e) deliver the goods so packed into Customs charge at such place as the Collector shall direct. Regulation 7 Delivery of goods to buyer Customs shall, at the time of embarkation, hand to each buyer, against the surrender of receipt A, the container with goods relevant to such receipt. Collection and payment of drawback Sellers may claim drawback in respect of any month on or before the 7th day of the month following by presenting to Customs the originals or copies of relevant receipt B, and Customs shall make payment of such drawback on or before the 17th day of the month of such presentation. Bonded duty-free shops This Part does not apply to goods sold at a bonded duty-free shop as defined in section 44(4). PART III - Airport Aircraft arrival procedure

(1) Unless the Collector otherwise permits, the master of an aircraft arriving in the Islands shall immediately — (a) take the aircraft to the apron of the airport; (b) make report of the aircraft by delivering to the Customs officer on duty, in such form as the Collector may direct — (i) a General Declaration; and (ii) particulars of the goods on board the aircraft; produce to such officer such other documents relating to the flight as he may require; (d) unload all goods in the aircraft except such as are to be carried on to another Customs airport or to a foreign destination and are permitted by such officer to remain in the aircraft; and (e) unless such officer otherwise permits, deposit all goods unloaded from the aircraft into the transit shed: Provided that if, through circumstances over which the master has no control, an aircraft is prevented from complying with this regulation the master shall — (i) immediately report the situation to a Customs officer; and (ii) deal with all goods in the aircraft in accordance with such officer’s instructions. Regulation 11 (2) Any act required to be performed by the master of the aircraft by virtue of this regulation may, subject to the Collector’s assent, be performed by an agent of the owner of the aircraft. Unloading times

No person shall, without the authority of the Collector, unload or permit the unloading of any goods imported by air save between the hours of 8:30 a.m. and 4:00 p.m. at times when the Customs is not engaged in examining passengers’ baggage. Removal of goods from transit shed

Save as the Collector may specially authorise in that behalf, no person shall remove any goods other than current periodicals and newspapers from a transit shed without the permission of the Customs officer on duty. No loading or embarking without authority

No goods shall be loaded and no passenger shall embark or be permitted to embark on any departing aircraft without the authority of a Customs officer. Prescribed aprons

The following places are prescribed to be aprons — (a) the rectangular hard surface area of the Owen Roberts Airport between the ends of the taxi-track, the LACSA hangar, the security fence and the terminal building and the offices of the Director of Civil Aviation; and (b) the hard surface area of the Gerrard Smith Airport in front of the terminal building and extending eighty feet towards the runway. Prescribed transit shed

The compartment at the eastern end of the terminal building at Owen Roberts Airport is prescribed to be a transit shed. PART IV - Warehouse Warehouses, classes of goods, etc.

The Governor may, from time to time, by notice in the Gazette prescribe — (a) the class or classes of goods which may be deposited in any warehouse; (b) the hours of business of any warehouse for the purpose of — (i) making deposits therein; and (ii) making withdrawals therefrom; and special rules for the conduct of the business of any warehouse. Regulation 17 Forms of deposit, etc

(1) There shall, within the time prescribed, if any, be submitted to Customs in respect of all goods — (a) deposited in a warehouse; (b) cleared for home consumption; removed from one warehouse to another; and (d) re-exported, the appropriate entry and clearance form in Form C in Schedule 1. In case (a) the form shall be submitted in triplicate and in cases (b), (c) and (d) in duplicate. (2) All goods the subject of paragraphs (b), (c) and (d) of subregulation (1), shall be cleared from a warehouse within three working days of the passing of the entry relevant thereto. Landed account

Before the deposit in any warehouse of any consignment of goods, Customs shall examine such goods and raise a landed account thereof. (2) A copy of every landed account shall be supplied in the importer of the relevant consignment who may produce such copy in support of any claim for loss or damage incurred to such consignment up to the time of’ the removal thereof from the transit shed. (3) Every warehouse keeper shall check every consignment of goods deposited in his warehouse against the landed account relevant to such consignment and shall make immediate report to Customs of any discrepancy between the actual quantity and condition of such goods and landed account thereof. (4) Upon receipt of a report under subregulation (3), Customs shall re- examine the relevant goods and make such adjustment to the landed account as may be justified under section 22(3). Approved transport

The Collector may, from time to time, by notice in the Gazette approve certain persons as transporters for the purpose of section 17(1) and may revoke such approval. Warehouse rotation number

Every warehouse keeper upon receipt of a consignment of goods shall, under the direction of the Collector, mark each package of such consignment with a serial number to be known as the warehouse “rotation number”. Regulation 21 Warehouse register

Every warehouse keeper shall maintain in a form approved by the Collector a register of all consignments of goods deposited in his warehouse which shall be identified therein by the relevant rotation number. Manner of stowage

Every warehouse keeper shall stow, or cause to be stowed, every consignment of goods deposited in such a manner that — (a) the rotation number can readily be seen; and (b) the goods are accessible for the purpose of checking quantity and quality and for the purposes of section 22(3). Operations by warehouse keepers

(1) Every warehouse keeper may, by virtue of section 22(6), conduct the following operations — (a) repair damaged packages: (b) repack goods into sound packages; make up deficiencies in packages, varying if necessary the total number of such packages; (d) clean and relabel cartons, packages and bottles; and (e) destroy and dispose of damaged or defective goods. (2) Before conducting any operation under subregulation (1), every warehouse keeper shall give not less than twenty-four hours’ notice thereof to Customs. (3) When, for any purpose of subregulation (1), new packages are used such packages shall be marked with the relevant rotation number. Withdrawal conditions

No warehoused goods may be withdrawn in amounts of less than one case save for the purposes of — (a) drawing samples; (b) clearing a remnant case; or for shipment as stores. Remnants

No remnant case shall remain on deposit in any warehouse for a period exceeding fourteen days. Regulation 26 Deposit against withdrawals

The Collector may accept in advance from any warehouse keeper a deposit of an agreed fixed sum against withdrawals from the relevant warehouse over a period of any one week provided that — (a) the fixed deposit is paid on the first working day of the week of withdrawal; and (b) all amounts due in respect of such withdrawals are accounted for on the first working day of the week following. Withdrawals for certain purposes

Whenever goods are to be removed from a warehouse otherwise than against payment of duty or under regulation 26, the owner thereof shall either — (a) deposit with Customs the relevant amount of duty; or (b) deliver to Customs a Removable Bond in Form D in Schedule 1 and issued by a bank licensed under the Banks and Trust Companies Law (2009 Revision), which deposit shall be repaid or bond discharged, as the case may be, upon return of the relevant goods to Customs control. Alterations

No alteration shall be made to the structure or accommodation of any warehouse unless leave in that behalf has first been accorded in writing by the Governor. Security

Every warehouse keeper shall forthwith inform the Collector of any fire, breaking or other incident affecting the security of the warehouse for which he is responsible or any of the contents thereof. Customs facilities

Every warehouse keeper shall provide desk space and toilet facilities for the use of Customs officers engaged in duty in the warehouse for which he is responsible. Only uncustomed goods to be stored

Subject to any special directions given by the Collector from time to time, warehouses may be open for business only on days other than public holidays and at the following times — Regulation 33 (a) on Saturdays from 8:00 a.m. until 12:00 p.m.; (b) from Mondays to Fridays inclusive from 8:00 a.m. to 12:00 p.m. and from 1:00 p.m. until 4:00 p.m. Goods which may be stored

Subject to any special leave given by the Collector from time to time in writing, no goods shall be stored in any warehouse other than — (a) potable spirits, wines, beers, cider and perry; and (b) tobacco and tobacco products. PART V - Special Attendance Powers of Collector

The powers of the Collector under paragraph (c)(i) of section 7 may be exercised upon the following conditions — (a) in the case of the withdrawal of goods from a warehouse, the giving of not less than twenty-four hours’ notice in writing to the Collector; (b) in the case of any Customs activity at an airport, the giving of not less than twenty-four hours’ notice in writing to the Collector, but, in the case of non-commercial flights, an immediate request by telephone may be accepted; in the case of any Customs activity at a seaport, the giving of not less than four hours’ notice in writing to the Collector; or (d) in the case of Customs attendance required with regard to goods in danger of perishing, an immediate request by telephone may be accepted, and, in all the above cases, the giving of a deposit or bond to secure payment of the special attendance charge prescribed. Exercise of powers

The powers of the Collector under paragraph (c)(ii) of section 7 may be exercised upon condition that payment of the special attendance charge as prescribed is secured by the giving of a deposit or bond. Charges

The charge for special attendance shall be calculated from the time when such attendance is requested to be made available, regardless of whether or not the person requesting such attendance is then ready to make use of the service so requested. Regulation 37 Apportionment of charges

Where special attendance is required upon more than one person, the amount chargeable for such attendance shall be apportioned between such persons upon the basis of these regulations. Minimum time of attendance

Special attendance arising from a telephone request made under paragraph (b) of regulation 34 shall be deemed to be for a minimum period of two hours. Rate of charge

Special attendance is charged at the Customs Department’s rate of overtime pay as authorised, from time to time, by the Government. PART VI - Anthrax Import prohibition

The importation directly or indirectly from any country specified in Schedule 2 of any animal or tissue of any animal or any goods comprised wholly or partly of the tissue of any animal is prohibited. PART VII - Bonded Duty-free Shops Prescribed goods

The Governor may, by notice in the Gazette, prescribe the class or classes of bonded duty-free goods which may be deposited in a bonded duty-free shop. Bond

Every shopkeeper shall enter into a bond in a comprehensive form, with an approved surety, to comply with the terms of the conditions of approval and to provide security for the duty on the maximum quantity of uncustomed goods likely to be in the shop at any one time. Security

The shopkeeper shall be responsible for the physical security of the shop covered by his bond, and for safeguarding the revenue by protecting the goods from improper interference or removal irrespective of any official controls that may be applied. The shop keeper shall forthwith inform the Collector in writing of any incident affecting the security of the shop for which he is responsible or affecting any of the contents thereof. Regulation 44 Losses

If, at any time after the goods have been deposited in a bonded duty-free shop and before they are lawfully removed therefrom, they are found to be missing or deficient and it is not shown to the satisfaction of the Collector that the absence or deficiency can be accounted for by natural wastage, accident or other legitimate cause, then without prejudice to any penalty or forfeiture incurred under the Law or any other law, the Collector may require the shopkeeper to pay forthwith the whole or any part of the duty due on the missing goods or on the whole or any part of the deficiency. Hours of opening

Subject to any special directions given by the Collector, a bonded duty-free shop at an airport may be open for the sale of uncustomed goods only from ninety minutes before the scheduled time of departure of an international flight until the actual departure of that flight. Receipts into shop

Except with the prior consent of the Collector, the import account of all uncustomed goods shall be taken before their receipt into the shop. On receipt of the goods in the shop, the shopkeeper shall advise receipt to the Collector, and produce the goods to an officer for examination as and when required. Customed goods

Sales from a bonded duty-free shop shall be made only to entitled passengers and aircrew who are about to depart in an aircraft for a destination outside the Islands. Passengers shall be required to produce boarding-cards to prove their entitlement and the flight-numbers and seats allocated to them shall be noted in the shopkeeper’s records. Wrapping, etc., after sale

All goods shall be placed in a package marked with the name of the airport and containing a written warning that it must be exported unopened. Packages shall be closed by sealing or stapling immediately the goods are sold, and an invoice or till receipt identifying the goods shall be fixed to each customer’s airline ticket or boarding-card. Regulation 50 Display of notices

Shopkeepers shall make arrangements to ensure that notices are displayed advising passengers that they are entitled to purchase duty-free goods only if they are about to depart on an aircraft for a destination outside the Islands, and that all goods must be exported intact by entitled passengers. The notice shall also contain a warning that illegal purchase or disposal of uncustomed goods is an offence under the Law which may attract severe penalties, including confiscation of the goods. Records

Every shopkeeper shall maintain, in a form approved by the Collector, a register of all uncustomed goods deposited in his bonded duty-free shop and of all transactions made. Official inspections

Every shopkeeper shall, on demand, allow any officer authorised by the Collector to enter the premises at any time and to have access to all approved areas for the purposes of search or enquiry. Goods shall be stored in such a manner as to allow the officer easy access for the purposes of inspection or taking stock at any time. Inspection of accounts

The register shall be kept at the bonded duty-free shop and be available for inspection by an officer at any time. The officer may take such extracts of the particulars and make such entries in the accounts as he may require and may sign or initial any of the records. He may also require the production of any document or account relating to the goods and may make copies or take extracts from these documents. Returns

The shopkeeper shall deliver returns of sales and stock in such manner and at such times as the Collector shall require. Stocktaking

At least once a quarter every shopkeeper shall take physical stock of all bonded goods in the shop. Prior notice of the intended stocktaking shall be given to the officer. A return shall be delivered to the officer showing the quantity of goods in stock on the day on which the stock was taken. This return shall be certified as accurate by the shopkeeper. Regulation 56 PART VIII - Charges for Goods Held in the Transit Shed and the Queen’s Warehouse at Owen Roberts Airport Charges for the transit shed

(1) The charges payable for handling and general care of goods in the transit shed at the Owen Roberts International Airport are — (a) goods in packages: for each 100 lbs. or part thereof $5.00 per package (b) unpackaged goods: for each 100 lbs. or part thereof $5.00. (2) The storage charges for goods held in the transit shed are — (a) all goods (packaged or unpackaged)- for up to 7 days- No charge (b) over 7 days and not exceeding 30 days — (i) goods in packages: for each 100 lbs. or part thereof $1.00 per package per day (ii) unpackaged goods: for each 100 lbs or part thereof $1.00 per day goods held in excess of 30 days — (i) packaged goods: for each 100 lbs or part thereof $2.00 per package per day (ii) unpackaged goods: for each 100 lbs. or part thereof $2.00 per day. Charge for removal to the Queen’s Warehouse

For removal of goods from the transit shed to the Queen’s Warehouse, the charges payable are as follows — (a) goods in packages: for each 100 lbs. or part thereof $1.00 per package (b) unpackaged goods: for each 100 lbs. or part thereof $1.00 per package. Storage charges in the Queen’s Warehouse

The charges for storage in the Queen’s Warehouse are as follows — (a) packaged goods: for each 100 lbs. or part thereof $2.00 per package per day (b) unpackaged goods: for each 100 lbs. or part thereof $2.00 per day. FORMS Form A regulation 5 Serial No.------------ RECEIPT AND DRAWBACK CLAIM Description of contents Country of origin Form B regulation 2 General Declaration Declaracian General Declaration Generale (Outward/Inward) (Salida/Entrada) (Sorte/Entree) Name of Airline OWNER OR OPERATOR PROPIETARIO O EXPLOTADOR PROPRIETAIRE OU EXPLOITANT Marks of Nationality and Registration Flight No. Date Marcas de nacionalidad y de matricula Vuelo No. Marques de nationalite et d’Immairiculation Vol. No. Departure from Arrival at Salida de L1egada a (Place & country) (Lugar y pais) (Localite et pays) (Place & country) (Lugar y pais) (Localite et pays) (“Place” Column always to list origin, every en route stop and destination) (La column “Luger” debe indicar siempre el punto do origen, todas las paradas en ruta y el punta de destino) (Inscrire dans la colonne “localite” l’origine, chaque escale et la destination) Place Total number crew (1) Number Passengers on this Stage (2) Cargo Lugar Numero Total Tripulantes (1) Numero de Pasejeros en Esta Etapa (2) Carga Localite Effectif de L’Equipage (1) Nombre de Passagers sur se Trancon (2) Merchandise DECLARATION OF HEALTH/DECLARACION SANITARIA/DECLARATION DE SANTE Persons on board known to be suffering from illness other than airsickness or the effects of accidents, as well as those cases of illness disembarked during the flight. Personas abordo que se sabe que padecen de una enfermedad distinta del marco od de los efectos de un accidente, asi como los casos de enfermedad desembarcados durante el vuelo. Personnes a bord que l’on soit souffrir d’une maladie outre que le mal de l’air ou les suites d’accidents, et personnel malades debarquees en cours du voyage. Any other conditions on board which may lead to the spread of disease/Cualquier otra condicion abordo que pueda conducir a la propagacion de enfernedades/Toute autre circonstance a bord de nature a provoquer la propagation de`une maladie. Details of each disinsecting or sanitary treatment (place, date, time, method) during the flight. If no disinsecting has been carried out during the flight give details of most recent disinsecting /Detalles relativos a cada desinsectacion o tratamiento sanitario (luger, hora y metado) durant el vuelo. Si no se ha effectuado la desinsectacion el vuelo, dense detailes de la ultima desinsectacion/Renseignements detailles sur chaque desinsectisation ou autre operation sanitaire (lieu, date, heure, methode) effectuee en cours du vol. S’il n’y a pas eu de desinsectisation en cours du vol, donner des precisions sur la desinsectisation la plus recente.xxxSgd., if required Firma, si se exige Signature, s’il y a lieu FOR OFFICIAL USE ONLY. EXCUSIVAMENTE PARA USO OFFICIAL. RESERVE A L’ ADMINISTRATION Crew member concerned / Mimbro de la tripulacion a quien correspondo/Member d’equipage interesse. I declare that all statements and particulars contained in this General Declaration, and in any supplementary form required to be presented with this General Declaration are complete, exact and true to the best of my knowledge and that all through passengers will continue/have continued on the flight. Declaro que todas las indicaciones y detalles incluidos en esta declaracion general y en cualesquiera formularios complementarios que deban presentarse con esta declaracion general, son completos, exactos y verdaderos segum me leal saber y entender, y que todos los pasajeros en transito continuaran o han continuado en este vuelo. Je, soussigne, declare que toutes les indications et lous renseignements contents dans la presente declaration generale ainsi que dans tous formularies supplementaires qui doulvent accompagner cette declaration generale donnent, a ma connaissance, un expose complet sincere et veritable de la situation. Je declare en outre que tous les passangers en transit poursuivront (ont poursuivi) leur voyage par le mem vol. SlGNATURE/IFIRMA/SIGNATURE_______________________________ Authorised Agent or Pilot-in-Command Agente cutprizado o commandante de la Asronava Agent agree ou pilote commandant de Bord (1) To be completed only when required by the State. Solamente sellenora cuando lo exino el Estado. Ne remplir que si l’Etat l`exige. (2) Not to be completed when passenger manifests are presented and to be completed only when required by the State. No se llenara cuando se presenter los manitestos de pasajeros y solamente se hara cuando, o exija el Estado. Ne pas remolir lorsque des menifestes de passagers sont presentes et ne reampli que si l`Etat l`exige. Form C regulation 17(1) WAREHOUSE ENTRY AND CLEARANCE FORM The goods listed below have this day been- (a) deposited in this Warehouse (b) cleared for home consumption (c) removed from this warehouse to warehouse No. (d) re-exported. Warehouse Keeper of Warehouse No. Form D regulation 27 REMOVAL BOND BY THIS BOND THE BANK (hereinafter called the “surety”) is held firmly bound to the Financial Secretary of the Cayman Islands to pay to him the sum of $ Dated this WHEREAS Messrs. desire to remove goods from its warehouse situated at from time to time until the otherwise than against payment of duty and has undertaken to return all such goods to Customs control on or before the AND WHEREAS the Governor has required the execution of the above bond as a condition of giving approval to the removal of the said goods upon the said undertaking: NOW THE ABOVE BOND is conditioned to be void if Messrs. aforesaid do, on or before the all the said goods to Customs control in accordance with the undertaking in the premises. Signed, sealed and delivered by the said surety in the presence of , a Justice of the Peace. This JUSTICE OF THE PEACE SEAL MANAGER OF THE SURETY SEAL Form E section 9(a) SEARCH WARRANT TO:WHEREAS I/the court am/is satisfied by information on oath that there is reasonable suspicion of the commission of the following offence against the Customs Law (2011 Revision) viz and it has been made to appear to this court/me that it is easential to the inquiry into the said offence that a place, premises, person or thing be entered and searched. This is to authorise and require you to enter and search (as the case may be) the following place, premises, person or thing viz situate at , returning this warrant with an endorsement certifying the manner of execution. Given under my hand (and seal of the court) this Magistrate/Justice of the Peace. regulation 40 ANTHRAX: PROHIBITED IMPORTS Republic of Haiti Dominican Republic Publication in consolidated and revised form authorised by the Governor in Cabinet this 1st day of November, 2011. Kim Bullings Clerk of Cabinet