CUSTOMS
ACT
CHAPTER 78:01
ACT NO. 22 OF 1938
Amended by
44 of 1951
|
13
of 1976
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5
of 1987
|
|
24
of 1952
|
40
of 1976
|
11
of 1988
|
(Amd.
by 13/1988)
|
25
of 1952
|
45
of 1977
|
12/1988
|
|
37
of 1954
|
4
of 1978
|
25
of 1989
|
|
3
of 1955
|
4
of 1979
|
6
of 1991
|
|
5
of 1956
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27
of 1979
|
5
of 1992
|
|
24
of 1959
|
*49
of 1979
|
5
of 1993
|
|
6
of 1962
|
2/1981
|
6
of 1993
|
|
11/1962
|
74/1982
|
9
of 1993
|
|
38/1962
|
23
of 1983
|
3
of 1994
|
|
2/1963
|
74/1983
|
68/1994
|
|
97/1963
|
185/1983
|
5
of 1995
|
|
29
of 1966
|
186/1983
|
8
of 1996
|
|
12
of 1968
|
7
of 1984
|
34
of 1996
|
|
10
of 1969
|
11/1984
|
9
of 1997
|
|
2
of 1971
|
7
of 1985
|
35
of 1998
|
|
23
of 1973
|
198/1985
|
24
of 2003
|
|
20
of 1974
|
1 of 1986
|
5
of 2004
|
|
14
of 1975
|
25 of 1986
|
|
|
67
of 1975
|
3/1986
|
|
|
ARRANGEMENT
OF SECTIONS
1. Short title.
PART I
DEFINITIONS
2. Interpretation.
3. Officers to have powers of members
of the Police Service.
4. What shall be deemed acts of
Comptroller, etc.
4A. Documents executed by Comptroller.
4B. Recruitment of extra guards.
5. Obstruction of officers, etc.
PART II
DUTIES OF CUSTOMS
6. Parliament may impose duties by resolution.
6A. Partial Scope tariff preferences.
7. Interim Orders by President.
Interim
Order to be confirmed, amended or revoked by Parliament.
8. Amendment of Common External
Tariff.
8A. Suspension of Common External
Tariff.
9. President may remit duties.
10. General provisions as to
resolutions, Orders under section 6, 7 or 8.
PART III
THE COMMON MARKET—SPECIAL PROVISIONS
11. Definitions.
12. Customs duty on goods of Common
Market Origin.
13. Regulations for determining origin
and place of consignment of goods.
14. Drawback.
15. Oils and Fats Agreement.
16. Verification of origin of exported
goods.
17. Regulations for modification of
Agreement.
18. Regulations to be laid before
Parliament.
PART IV
GENERAL PROVISIONS—AMOUNT OF Duty, PROHIBITIONS, EXEMPTIONS, ETC.
19. Time
of entry to govern duty payable.
20. Effect of obligation to pay duty.
21. Duty on goods re-imported.
22. In case of dispute, importer to
deposit the duty demanded.
Procedure
in case of deposit.
23. Value.
24. Duty payable on classification.
25. Duty on composite goods.
26. Duty chargeable on reputed
quantity.
27. On gross weight in certain cases.
28. President may fix standard contents
for packages containing liquids.
29. Duties, etc., to be proportionate to
quantity or value.
30. Abatement of duty.
31. Derelict, etc., goods liable to
full duty unless damaged.
32. Damage to be assessed by
Comptroller.
33. No abatement on certain goods.
34. Qualification as to abatement.
35. Limitations as to wine and beer.
36. Strength of spirits.
37. Disposal of goods which receive
duty reduction or exemption.
38. Penalty for not producing goods.
39. Saving as to goods of State.
40. Goods imported for temporary use.
41. Disposal of deposit.
42. Certain goods may be excepted.
43. Contract prices of imported goods
may be adjusted to meet change in duty.
44. President may prohibit importation,
carriage coastwise or exportation.
45. Goods prohibited to be imported.
45A. Exemption re imported vehicles.
46. Goods prohibited to be exported.
47. Saving as to spirits and tobacco.
48. Saving as to transit goods and
stores.
49. Prohibitions elsewhere provided.
50. President may direct granting of
drawbacks.
51. Certification of debenture.
52. Declaration by owners of goods
exported on drawback.
53. Evidence of disposal of goods.
54. Time limit for debenture payment.
55. Refund of duties paid in error.
56. Provisions for exempting goods used
for specified purposes from Customs duty.
56A. Licences for conditional reduced rates of duty.
Part IVA
Rebate
56B. Commencement.
56C. Interpretation.
56D. Rebate of duty.
56E. Method of computation.
56F. Method of use.
56G. Regulation relating to rebate.
PART V
ARRIVAL AND REPORT
OF AIRCRAFT AND SHIPS, LANDING OF PASSENGERS AND UNLOADING, REMOVAL AND DELIVERY
OF GOODS
57. Procedure on arrival.
58. Comptroller may direct mooring and
discharge.
59. Officer may board aircraft or ship.
60. Officer may open if access not
free.
61. Penalty for interfering with seal,
etc.
62. Goods unlawfully discharged.
63. Customs control of persons entering
or leaving Trinidad and Tobago.
64. Certain officers may not search
without special authority.
65. Offence of waiting in green line
with uncustomed or prohibited goods.
66. Search of a female.
67. Control of small craft.
68. General Regulations for small
craft.
69. Penalty for infringement of
Regulations re small craft.
70. Licences for small craft.
71. Accommodation of Officer.
72. Report.
73. Certain goods to be separately
reported.
74. Steamship to report certain goods
before breaking bulk.
75. Penalty for not making due report.
76. Penalty for not accounting for
package reported.
77. What is cargo.
78. Master to answer questions.
79. Penalty for wrongly breaking bulk.
80. Master to deliver previous
clearance.
81. Ship abandoned may be seized.
82. Report when discharging at more
than one port.
83. Unloading, entry, removal and
delivery of goods.
84. As to goods other than cargo.
85. Forfeiture.
86. Delivery of bullion and coin.
87. Entry in absence of documents.
87A. Unsatisfactory evidence of value of goods.
87B. False documents.
88. (Repealed by Act No. 34 of
1996).
89. (Repealed by Act No. 34 of
1996).
90. Samples to be retained.
91.
to (Repealed
by Act No. 34 of 1996).
93.
94. Goods not entered or delivered to
be deposited in State warehouse.
95. Goods warehoused may be sold.
96. Goods not sold on being offered for
sale.
97. Goods warehoused may be examined.
98. Goods may be entered by shipowner,
etc.
99. Computation of time.
100. Aircraft or ship may be detained
till goods landed.
101. Restrictions as to passengers and
other persons.
PART VI
WAREHOUSED GOODS
AND GOODS
DEPOSITED IN A
CUSTOMS AREA
102. Warehousing.
103. Compensation for damage to goods
deposited in State warehouse.
104. Goods deemed to be in State
warehouse.
105. Private warehouses and Customs
areas.
106. Officers not liable for wrong
delivery.
107. Warehouse-keeper, etc., not to
enter warehouse without permission.
108. Owner of warehouse etc., to provide
facilities.
109. Revocation of order approving
warehouse.
110. Disposal of goods on revocation.
111. Procedure as to warehousing.
112. Goods to be warehoused in packages
in which imported.
113. Penalty for interfering with
storage of goods in private warehouse.
114. Comptroller may direct stowing of
goods.
115. Penalty for neglect to stow goods
properly.
116. Warehoused goods to be produced to
Officer.
117. Penalty for not warehousing, etc.
118. Penalty for illegally opening
warehouse or Customs area.
119. Penalty for embezzling warehoused
goods, etc.
120. Comptroller may do reasonable acts
to warehoused goods.
121. Owner to pay costs of action taken
under section 120.
122. Removal of warehoused goods to
another warehouse.
123. Procedure on delivery.
124. Goods removed subject to warehouse
regulations.
125. May be entered for use in Trinidad
and Tobago or exportation.
126. Removal, etc., to be subject to
certain conditions.
127. Comptroller may remove goods
warehoused in State warehouse.
128. Re-warehousing.
129. Disposal of goods not
re-warehoused.
130. Freight on goods warehoused.
131. Warehoused goods entered or sold
must be removed within 14 days.
132. Delivery in special circumstances.
133. Stores.
134. Duty to be paid according to
original account.
135. Goods entered for exportation
exempt from import duty.
135A. Goods
entered for use within Trinidad and Tobago exempt from import duty.
PART VII
LOADING AND EXPORTATION OF GOODS
136. Certain
ships to be entered outwards.
137. Rummage certificate may be granted
before completion of discharge.
138. Loading licence.
139. Special loading licence.
140. Procedure after loading under
special loading licence.
141. Completion and delivery of licence
after loading.
142. Penalty for breach of sections 136
to 141.
143. Limitation of authority granted as
aforesaid.
144. Non-application to aircraft.
145. Restrictions as to carriage
coastwise.
146. Restriction on exportation of
certain goods.
147. Penalty.
148. General provisions as to loading
and exportation of goods.
149. Comptroller may relax conditions of
shipment.
150. Vessels loading goods into ship to
proceed direct—Licence.
151. Permission required to discharge
goods loaded.
152. Forfeiture on breach of sections
148 to 151.
153. Penalty for interfering with goods
secured by Officer.
154. Penalty for attempting to ship
prohibited goods.
155. Bond to be given in certain cases.
156. Offences relating to bonded goods.
157. Penalty for not exporting.
158. Short loading of bonded goods.
159. Exporter to notify short loading of
non-bonded goods.
160. Comptroller may allow shipment of
stores.
161. Drawback and trans-shipment of
goods.
162. Loading of goods other than cargo
or stores.
PART VIII
DEPARTURE AND
CLEARANCE OF AIRCRAFT AND SHIPS
163. Clearance of aircraft and ships
other than coasting ships or steamships.
164. Master to deliver account of cargo
and stores.
165. Penalty for not clearing.
166. Clearance of steamships.
167. President may prescribe special
conditions as to clearance.
168. Clearance in ballast.
169. Ships with passengers and baggage
deemed in ballast.
170. Cargo, etc., to be produced to
Officer on demand.
171. Goods not contained in account forfeited.
172. Penalty for failure to produce
goods.
173. Deficiency in stores, etc.
174. Officers to be set down by
departing aircraft or ship, etc.
PART IX
COASTING TRADE
175. Definition.
176. Exception in regard to aircraft and
ships from places outside Trinidad and Tobago.
177. Licence for coasting ship.
178. Coasting ship to display name and
number.
179. Coasting aircraft or ship to take
only coastwise cargo.
180. Offences.
181. Special conditions as to certain
goods.
182. Coastwise cargo not to be put on
board, Saturdays, etc.
183. Prohibited goods.
184. Master to keep cargo book.
185. Master to produce cargo book on
demand.
186. Penalty for failure to keep cargo
book correctly.
187. President may impose special
conditions.
188. Form of cargo book.
189. Coastwise passengers, etc.
190. Master to deliver cargo book to
Officer before departure.
191. Procedure where no Officer is
stationed.
192. Master to deliver cargo book on
arrival.
193. Comptroller may vary procedure.
194. Cargo book, etc., to be delivered
to Officer on demand.
195. Coasting aircraft or ship may be
entered outward in certain cases.
PART X
PREVENTION OF SMUGGLING
196. Penalty
on persons found on board smuggling ships.
197. Smuggling ships under 250 tonnes
forfeited.
198. Penalty on smuggling aircraft and
ships of 250 tonnes or more.
199. Ship forfeited for offence during
chase.
200. Penalty for not bringing to.
201. Offences by smugglers, etc.,
against Officers.
202. Penalty for signalling to smuggling
aircraft or ship.
203. Penalty for interfering with
Customs gear.
204. Intermeddling with goods found
floating.
205. Writs of assistance.
206. Search warrant.
207. Officer may stop carriage.
208. Officer may patrol freely, etc.
209. Officer may moor patrol craft.
PART XI
GENERAL
210. General penalty.
211. Penalty in cases of forfeiture.
212. Penalty for false declaration, etc.
213. Penalty for evading Customs laws
regarding imported or exported goods.
214. Penalty in relation to concealed
goods, etc.
215. Power of Comptroller to purchase
goods in certain cases.
216. Officer taking unauthorised fees,
etc.
217. Collusive seizure, bribery, etc.
218. Offering goods for sale under
pretence that they are smuggled.
219. General provisions as to
forfeiture.
220. Procedure on seizure.
221. Disposal of seizure.
222. Limit of penalty.
223. President may restore seizure, etc.
224. Power of the Comptroller to impose
fines, etc.
225. Rewards.
226. Steamship agents.
227. Documents, form of.
228. Production of documents.
229. Copies of documents to be
submitted.
230. Translation.
231. Samples.
232. Goods to be handled by owner.
233. Samples for owner.
234. Remission of duty on goods lost,
etc.
235. Drawbacks on goods lost.
236. Drawback on goods abandoned.
237. Modification of declaration.
238. Authority to be produced by person
acting for another.
239. Penalty for purporting to act on
behalf of others without authority.
240. Witnessing of signatures.
241. Master to attend before Comptroller
if so required.
242. Time of importation, etc., defined.
243. Special packages deemed separate
articles.
244. Power of arrest.
245. Arrest after escape.
PART XII
LEGAL PROCEEDINGS
246. Prosecutions for Customs offences.
247. Proceedings to be taken within
seven years.
248. Alternative prison sentence.
249. Imprisonment for second offence.
250. Limitation as to pleading.
251. Place of offence.
252. Officer may prosecute.
253. Costs.
254. Claims to seized goods to be in
name of owner.
255. Certificate of probable cause of
seizure.
PART XIII
PROOFS IN PROCEEDINGS
256. Onus of proof on defendant in certain
cases.
257. Evidence of Officers.
258. Valuation of goods for penalty.
259. Copies of documents valid.
260. Proof of Order of President, etc.
261. Certificate of condemnation.
PART XIV
MISCELLANEOUS
262. Effect of Air Navigation Orders in
Council.
263. Regulations.
264. Forms.
265. Discretionary power to Comptroller
in special circumstances.
266. Existing warehouses, etc., to
continue.
267. Bonds and securities relative to
Customs.
Surety
under a bond to be deemed a principal debtor.
Renewal
of bond in certain cases.
Justifying
as to means.
SCHEDULES (FIRST TO SIXTH,
SEVENTH AND EIGHTH).
SUBSIDIARY LEGISLATION
Customs Regulations (GN 105/1947)
Packages (Standard Capacities) Notification (G. 21.12. 39)
Prohibition
(Carriage Coastwise, Importation and Exportation) Order (GN 4/1953, etc.)
Spirits and Tobacco Package Sizes Order (GN 1227/1951)
Customs (Exportation of Liquor Regulations) (GN 69/1959)
Customs (Exportation of Locally Manufactured Cigarettes)
Regulations (GN 85/1962)
Warehousing of Imported Goods Notification (G. 21.12. 39)
Samples for Effecting Sale Regulations (G. 21.12. 39)
Customs (Caribbean Common Market) (Forms) Regulations (LN
63/1981)
Customs (Import Duty)
(Caribbean Common Market) Order (LN 150/1980)
NOTES
FOOTNOTES
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