CUSTOMS
ACT
CHAPTER 78:01
ACT NO. 22 OF 1938
Amended by
44 of 1951
|
13
of 1976
|
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
|
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.
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