BERMUDA REVENUE AMENDMENT (NO. 2) ACT : 16

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QUO FA T A F U E R N T BERMUDA REVENUE AMENDMENT (NO. 2) ACT 2012 2012 : 16 TABLE OF CONTENTS 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Citation Amends section 2 of the Revenue Amendment Act 2012 Amends section 3 of the Revenue Amendment Act 2012 Amends section 6 of the Revenue Amendment Act 2012 Amends section 8 of the Revenue Amendment Act 2012 Amends section 7 Repeals and replaces section 9 Amends section 54 Amends section 82 Amends section 86 Amends section 89A Amends section 97 Amends section 98 Amends section 100 Commencement WHEREAS it is expedient to amend the Revenue Act 1898; Be it enacted by The Queen s Most Excellent Majesty, by and with the advice and consent of the Senate and the House of Assembly of Bermuda, and by the authority of the same, as follows: Citation 1 This Act, which amends the Revenue Amendment Act 2012 and the Revenue Act 1898 (the principal Act ) may be cited as the Revenue Amendment (No. 2) Act 2012. 1

Amends section 2 of the Revenue Amendment Act 2012 2 Section 2 of the Revenue Amendment Act 2012 is amended by deleting the definition of uncustomed goods and substituting the following uncustomed goods means goods liable to duty that has not been paid; goods which have not been duly entered; or goods, currency or negotiable instruments the importation or exportation of which is restricted or prohibited by or under any Act.. Amends section 3 of the Revenue Amendment Act 2012 3 Section 3 of the Revenue Amendment Act 2012 is amended by deleting subsection (1) and substituting the following (1) The importer of any goods shall, except as otherwise provided, within three days after their importation, make due entry inwards of such goods; and in default of such entry the proper officer may convey such goods to a Queen s Warehouse, and if the duties thereon, together with all charges of removal and warehouse rent are not paid within 30 days after such three days have expired, the goods shall be treated as abandoned to the government and may be disposed of as the Collector of Customs sees fit.. Amends section 6 of the Revenue Amendment Act 2012 4 Section 6 of the Revenue Amendment Act 2012 is amended, in the definition of occupier, by deleting the words or tenant and substituting the words, tenant or licensee. Amends section 8 of the Revenue Amendment Act 2012 5 Section 8 of the Revenue Amendment Act 2012 is amended in subsection (1) by inserting, immediately after the words a customs area the words or on a ship being boarded or searched under section 82 or any place being searched under section 97 or 98 of this Act ; and in subsection (3) by inserting, immediately after the words a customs area, the words, or place being searched, and either on or off of the ship,. Amends section 7 6 Section 7 of the principal Act is amended by inserting immediately after subsection (6), the following (7) The master of any departing ship which leaves any wharf or mooring for the purpose of any rendezvous 2

with any ship on a voyage starting outside of Bermuda; or with any other ship making such rendezvous, shall make such simplified entry outwards as the Collector of Customs may require by notice published in the Gazette; and if any such departing ship leaves before such entry is made, then the master of such departing ship shall forfeit the level 3 amount. (8) It shall be an offence for any person, unless being in receipt of authorisation from the Collector of Customs, to greet a ship arriving in Bermuda; or greet a boat that has greeted a ship arriving in Bermuda. (9) Any person who greets a ship, in contravention of subsection (8), shall be guilty of an offence and liable on conviction on indictment to imprisonment for up to a maximum of 5 years or to a maximum fine of the level 7 amount or to both such imprisonment and fine. (10) In this section, greet means the approach to any ship, within a distance of 50 feet or less, without lawful excuse, on a voyage starting outside of Bermuda or any ship which leaves any wharf or mooring, by any person; or vessel.. Repeals and replaces section 9 7 Section 9 of the principal Act is repealed and replaced with the following Prohibition on unloading prior to making of entry and grant of warrant 9 (1) No goods shall, except as in or under this Act is otherwise provided, be unladen from any ship in Bermuda, until due entry has been made of such goods, and a warrant has been granted for the unlading of the goods; and no goods shall be so unladen except in the presence or with the permission in writing of the proper officer; and any person who unloads any goods in contravention of this Act commits an offence. (2) If any person unloads any goods, without warrant, the person unloading the goods shall forfeit and pay a sum in the level 4 amount. (3) Any person who wilfully unloads any goods, without warrant, shall be guilty of an offence and liable on conviction on indictment to imprisonment for up to a maximum of 5 years or to a maximum fine of the level 7 amount or to both such imprisonment and fine. (4) In addition to any penalty under subsection (2) or (3), if any person unloads any goods without warrant, those goods shall be liable to forfeiture.. 3

Amends section 54 8 Section 54(2) of the principal Act is amended by inserting next after the words to every such importation, give a general bond, the words subject to power of the Collector of Customs to require such security for duty as he may consider necessary for the protection of the revenue ; and deleting the words with two sufficient sureties approved by the Collector of Customs. Amends section 82 9 Section 82 of the principal Act is amended by inserting, immediately after subsection (7), the following (8) Without prejudice to any other provision of or under this Act, any customs officer may board any ship for the purpose of conducting a search for uncustomed goods.. Amends section 86 10 Section 86(2) of the principal Act is amended by deleting the words $100,000 and substituting the words the level 7 amount. Amends section 89A 11 Section 89A(2) of the principal Act is amended by deleting the words Commissioner of Police and substituting the words Collector of Customs. Amends section 97 12 Section 97 of the principal Act is amended by (d) deleting the words imported goods on which the import duties have not been paid, or which have not been duly entered, and substituting the words uncustomed goods ; deleting the words house or other place, wherever they appear, and substituting the words building, vessel or other place ; deleting the words Justice of the Peace and substituting the word Magistrate ; and deleting the word justice and substituting the word Magistrate. Amends section 98 13 Section 98 of the principal Act is amended in the headnote by deleting the words for protection of revenue; by deleting the words on importation, before or after the landing thereof by deleting the words for the protection of the revenue. 4

Amends section 100 14 Section 100 of the principal Act is amended by deleting and replacing subsection (2) and inserting new subsection (3) as follows (2) Every person who in any way hinders, opposes, molests, or obstructs, any customs officer, or any person so employed as aforesaid, in the exercise of his office, or any person acting in his aid or assistance, shall be guilty of an offence against this Act, and shall be liable on conviction by a court of summary jurisdiction to a fine of the level 3 amount. (3) For the purpose of subsection (2), an unauthorised disclosure of information, by any person, is an obstruction.. Commencement 15 This Act shall come into operation on the same day as the Minister appoints, by way of the Gazette, for the coming into operation of the Revenue Amendment Act 2012. [Assent Date: 03 May 2012] [Operative Date: 01 June 2012] 5