This Act may be cited as the Customs Act.

For the purpose of carrying out the customs laws all officers shall have the same powers, authorities and privileges as are given by law to members of the Police Force and it shall be the duty of every member of the Police Force and of every Island constable to assist in the enforcement of the law relating to any assigned matter.

Neither the Comptroller nor any officer nor person authorised by the Comptroller to discharge any duty relating to customs shall be compelled to serve on any jury whatsoever or on the appraisement of any property.

The days on which and the hours between which offices of customs are to be open or officers are to be available for the performance of particular duties shall be such as may be prescribed.

Every request by any person for the services of the officers of customs outside of such regular working hours as may be prescribed shall be made in writing on the prescribed form to the proper officer at the place where such temporary extension is desired and such proper officer may, subject to the provisions of any regulations relating thereto and upon payment of the fee prescribed therefor, grant such request.

Any person who, for the purpose of obtaining admission to any house or other place, or of doing or procuring to be done any act which he would not be entitled to do or procure to be done of his own authority or for any other unlawful purpose, falsely assumes the name, designation or character of the Comptroller or of an officer or of a person authorised by the Comptroller shall, in addition to any other punishment to which he may have rendered himself liable, be liable to a penalty of five hundred dollars or to imprisonment for a term of six months or to both such fine and imprisonment and may be detained.

Any person, to whom any written authority has been issued by the Comptroller, who is required by the Comptroller to deliver up or account for that authority and fails to comply within such period as may be specified in the requirement shall be liable to a penalty of one hundred dollars, and if the failure continues after he is convicted therefor he shall be guilty of a further offence and be liable to a penalty of twenty-five dollars for every day on which the failure has so continued.

For the purposes of this Act, the expression “customs airport” means an aerodrome for the time being designated as a place for the landing or departure of aircraft for the purpose of enactments relating to customs by an order in force under the Colonial Air Navigation Order, 1961,* as amended, made by the Governor-General.

There shall be raised, levied, collected and paid to the Crown, for the use of Barbados, upon all goods imported into Barbados or taken out of bond for consumption in Barbados, the several rates of duties of customs, if any, set opposite to each item respectively in the column of the tariff applicable to the items in Part I of the Customs Tariff,* subject to such conditions as may be prescribed.

The articles enumerated in Part II of the Customs Tariff may be imported without payment of customs duties, subject to such conditions as may be prescribed.

There may be raised, levied, collected and paid to the Crown, for the use of Barbados, such export duties of customs as may be levied in the manner provided by section 23 or 25 upon all goods exported from Barbados.

It shall be lawful for Parliament from time to time by resolution to impose duties of customs upon any goods exported from Barbados and to revoke, reduce, increase or alter any such duties and to provide for the exportation of any goods without payment of duty thereon.

Any resolution passed by Parliament under section 21 or 23 may, in addition to the matters set forth in those sections, specify terms or conditions subject to which any article to which the resolution relates may be imported, or, as the case may be, exported, free of customs duties or at the rate of customs duties expressed in the resolution, and different terms and conditions may be so specified in relation to the same article when imported or, as the case may be, exported for different purposes.

If any ship

Where

Where any officer acting under section 29 or 30 boards any ship or aircraft and finds any goods thereon, and after leaving such ship or aircraft such officer, or any other officer boards that ship or aircraft, and such or any part of such goods are no longer on board, and the master of such ship or, as the case may be, the commander of such aircraft is unable to give a due account of the lawful discharging of the same, such master or commander, as the case may be, shall be liable to a penalty of $500 or 3 times the value of such goods, whichever is the greater.

Where the master of a ship or the commander of an aircraft or the agent of the master or commander intentionally or recklessly

The Comptroller shall release the bond lodged under subsection (2) of section 34C

Where the ship or aircraft referred to in subsection (2) of section 34 is not a commercial ship or aircraft, the proper officer may refuse to grant clearance to the ship or aircraft to leave port until

The master of a ship or commander of an aircraft to which section 34 applies or the agent of such master or commander shall, if required, deliver to the proper officer at the time of making report as required by that section the clearance of such ship or aircraft, if any, from the place from which such ship or aircraft has arrived, and if he, without reasonable excuse, fails to do so he shall be liable to a penalty of $100.

Where the importer of any goods is not able to furnish full particulars of such goods for want of any document or information concerning them (other than documents or information relating to the origin of such goods required by any provision of the customs laws) and makes and subscribes a declaration in the prescribed form to that effect before the proper officer, the proper officer shall thereupon permit the importer to examine in his presence and thereafter enter on sight such goods by entry in such form and manner and containing such particulars as may be prescribed notwithstanding that there is not satisfactory documentary evidence regarding the same and may allow delivery of such goods for home consumption if satisfied that the description of the goods for tariff and statistical purposes is correct and also, in the case of goods liable to duty ad valorem, that the value declared in the entry is approximately correct, and in the case of goods liable to duty according to the weight, measurement or strength thereof that the weight, measurement or strength declared on the entry is correct.

Where the importer, having made a declaration in accordance with section 38, fails to make entry as therein provided, or where the proper officer is not satisfied as therein provided (in which case any entry which shall have been so made shall be ipso facto void), the proper officer shall cause the goods referred to in such entry to be deposited in a Queen’s warehouse and dealt with as provided in section 176.

Notwithstanding anything hereinbefore contained, where the Comptroller is satisfied, whether before or after the deposit in the Queen’s warehouse or other warehouse of any goods liable to duty ad valorem, that it is impossible for the importer to obtain satisfactory documentary evidence of the value of such goods, or where in any case the documentary evidence relating to such goods, though not complete, is in the opinion of the Comptroller sufficient to enable a reliable estimate of the value to be made, the Comptroller may permit such goods to be entered according to a value which two officers to be appointed by the Comptroller for the purpose are satisfied is, as nearly as may be estimated and not less than, the correct value of such goods.

Notwithstanding anything hereinafter contained, the proper officer may permit the delivery to the importer of any bullion, currency notes or coin, without entry thereof, but any such importer who fails within forty-eight hours after the same is removed from the importing ship or aircraft to deliver to the proper officer a full and true account thereof including its weight and value shall be liable to a penalty of one hundred dollars.

Where the importer of any goods imported in any ship (not being a steamship) into the Island fails to make entry thereof or, having made entry, fails to land the same or to take delivery thereof by the times severally hereinafter mentioned, such goods may be entered by the shipowner or master or the agent of either at the times, and subject to the conditions following, that is to say—

Without prejudice to any liability under any other provisions of this Act, any person making entry of goods on their importation who fails to comply with any of the requirements of this Part in connection with that entry shall be liable to a penalty of one hundred dollars and the goods in question shall be liable to forfeiture.

No stores or passengers’ baggage or any other goods not reported on arrival shall be taken out of any ship or aircraft arriving from any place outside the Island or be delivered to any person aboard such ship or aircraft other than for the consumption or use of the ship, aircraft, crew or passengers thereof, except under such conditions (which conditions may vary the procedure as to reporting the ship or aircraft as required by this Act) as may be prescribed or as directed by the Comptroller in any particular case.

Where any goods reported in accordance with this Act (except where remaining on board for re-exportation or, with the permission of the Comptroller, for direct transfer to another ship or aircraft for use as stores or for re-exportation) are not unloaded, removed and deposited either in a place within a customs area approved by the Comptroller for the deposit of goods or such other place as may be so approved by the Comptroller or are not produced at any time before removal from the place of deposit for delivery to the consignee or for warehousing or deposit in a Queen’s warehouse or for exportation when required by the proper officer then, subject to section 53, the master of such ship or, as the case may be, the commander of such aircraft or the agent of such master or commander shall pay the duty thereon unless, subject as aforesaid, he explains the failure to unload, remove and deposit such goods to the satisfaction of the Comptroller or unless, subject as aforesaid, he explains to the satisfaction of the Comptroller his failure to produce such goods when so requested.

Where the master of a ship or, as the case may be, the commander of an aircraft or the agent of such master or commander delivers any goods to which section 52 relates into the custody or possession of any other person, the onus placed by that section on such master, commander or agent to satisfy the Comptroller or pay the duty on such goods as is in that section provided shall devolve on the person into whose custody or possession the goods were delivered as aforesaid unless such delivery was unlawful.

The form of entry for any goods which are to be shipped for exportation or as stores for use on a voyage or flight to an eventual destination outside the Island shall be such as may be prescribed, containing such particulars as may be prescribed and shall be delivered by the exporter to the proper officer in such manner as may be prescribed:

The master of an exporting ship and the commander of an exporting aircraft shall, if required by the proper officer, give on the relative shipping bill or other appropriate document an acknowledgement of the receipt on board of the goods referred to therein and any such master or commander who refuses to do so shall be liable to a penalty of twenty-five dollars.

The master of every ship, other than a steamship, in which any goods are to be exported, or his agent, shall, before any goods are taken on board, deliver to the proper officer at the port at which such ship has first arrived an entry outwards of such ship, verified by his signature, in the prescribed form and containing the prescribed particulars, and in such entry outwards the master or his agent shall declare that no goods or stores to be imported into the Island, other than such goods and stores as shall be specified in such entry outwards, are left on board such ship.

After report on arrival has been made in respect of any ship, then, before such ship departs from the port or place at which such report was made to load goods at any other port or place in the Island, the master of such ship or his agent shall, in respect of each port or place at which he desires to load goods, obtain from the proper officer a loading licence in duplicate in such form and containing such particulars as the Comptroller may determine and signed by such officer, and before leaving the port or place in respect of which such licence is issued the master of such ship or his agent shall enter on both copies of the licence particulars of the goods loaded showing the number of packages loaded and the quantity and description of the goods and shall after signing the licence deliver the same to the proper officer.

Where a licence is issued under section 60, the master of the ship shall proceed direct to the port or place to which such licence relates without touching at any other place in the Island and on completion of the loading at such port or place shall, unless the Comptroller otherwise directs, proceed with his ship forthwith to the port at which the licence was issued without touching at any other place in the Island and shall there comply with all the provisions of the customs laws as nearly as may be as if the goods loaded at the port or place to which the licence relates had been loaded at the port at which the licence was issued.

Where any goods are taken on board any ship contrary to section 60 or where any of the requirements of sections 60 or 61 are not observed, the master of such ship or his agent shall be liable to a penalty of five hundred dollars unless such contravention is explained to the satisfaction of the Comptroller.

Nothing contained in sections 57 to 61 shall be deemed to authorise the loading of goods except from an approved wharf unless specially allowed by the Comptroller under section 65.

Any goods which have been put into any vessel to be water-borne to any ship or aircraft for exportation or use as stores shall be taken directly and without delay to the ship or aircraft in which the same are to be exported or used as stores and put on board forthwith; and every vessel in which the same are water-borne as aforesaid to any ship or aircraft shall, unless otherwise permitted by the proper officer, be a small craft licensed for the carriage of goods under the regulations made under the Barbados Harbours Act, Cap. 286.

No goods having been put on board any ship or aircraft in accordance with section 77 or for exportation or use as stores shall, save as provided by any enactment, be discharged in any part of the Island without the written permission of the proper officer and except in accordance with such conditions as the Comptroller shall impose.

Any person who puts or attempts to put any goods on board any ship or aircraft or discharges or attempts to discharge or deal with any goods in any way contrary to sections 64 to 67 shall be liable to a penalty of five hundred dollars or three times the value of such goods whichever is the greater, and all such goods shall be liable to forfeiture.

Any person who puts on board any ship or aircraft, or puts off or puts into any vessel to be water-borne to any ship or aircraft for exportation or use as stores, or brings to any port or customs airport or any other place in the Island for exportation or use as stores, or exports any goods prohibited to be exported or any goods the exportation of which is restricted contrary to such restriction with intent to evade any such prohibition or restriction, or attempts to perform or is concerned in the performance of any of the aforesaid acts, with intent as aforesaid, shall (except as otherwise provided in section 55) be liable to a penalty of five hundred dollars, or three times the value of such goods, whichever is the greater, or to imprisonment for a term of one year or to both, and may be detained.

Before—

Where any goods for which bond is required under section 70, or any goods liable to export duties of customs are put on board any ship or aircraft or brought to any port or customs airport or any other place to be put on board a ship or aircraft and on examination by the proper officer are found not to agree with the entered particulars thereof or, being goods on which drawback is being claimed or allowed, are found to be goods not entitled to drawback, all such goods shall be liable to forfeiture; and the exporter of such goods shall in every such case be liable to a penalty of five hundred dollars or three times the value of such goods, whichever is the greater.

Where any goods for which bond is required under section 70, after being entered and put on board a ship or aircraft, are used otherwise than as stores (if so entered) or are not duly exported to and discharged at the declared destination (such goods not having been discharged in the Island in accordance with section 67) or otherwise accounted for to the satisfaction of the Comptroller, the same shall be liable to forfeiture; and the master of the ship or, as the case may be, the commander of the aircraft in which such goods have been put, shall on conviction be liable to a penalty of five hundred dollars or three times the value of such goods, whichever is the greater.

Where any exporter who has entered any goods, not being goods for which bond is required under section 70, for exportation in any ship or aircraft fails, in case such goods or any of them are not duly put on board the ship or aircraft for which the same are entered, to attend before the proper officer within twenty-four hours after the clearance of such ship or aircraft or within such further period as the Comptroller may allow and to notify such officer of the short-loading of such goods, he shall be liable to a penalty of twenty-five dollars.

The provisions of the customs laws with reference to the exportation of warehoused goods, so far as they are applicable, shall be deemed to apply to and include goods liable to duties of customs transferred from an importing to an exporting ship or aircraft and goods exported on drawback.

Where the master of ship or the commander of an aircraft or the agent of the master or commander intentionally or recklessly

No ship or aircraft shall depart from any port, customs airport or other place in Barbados to any place outside Barbados, either direct or via another port, customs airport or other place in Barbados, until the master or his agent or, as the case may be, the commander or his agent has satisfied the proper officer that all the provisions of the customs laws have been fulfilled, whereupon, unless the proper officer has decided to withhold clearance in accordance with any other provision of law, such officer shall deliver to the master or his agent or, as the case may be, the commander or his agent, a clearance in the prescribed form, and such clearance shall be the authority for the departure of such ship or aircraft as aforesaid.

Notwithstanding sections 78 and 80, or any other provisions of the customs laws relating to the departure and clearance of ships and aircraft, it shall be lawful for the Comptroller by directions addressed to the proper officer to permit any particular ship or aircraft to be cleared in any manner specified in such directions, and where any ship or aircraft departs contrary to the provisions of any such directions of which the master of such ship or the commander of such aircraft or the agent of either of them has been informed by the Comptroller in writing, such master, commander or agent shall be liable to pay to the Comptroller a penalty of $200 000.

Where after boarding any ship or aircraft in pursuance of section 84 an officer finds on board such ship or aircraft any goods or stores not contained in the content or account required to be signed as the clearance of such ship or aircraft, such goods or stores shall be liable to forfeiture and the master of such ship or the commander of such aircraft shall be liable to a penalty of $500 or 3 times the value of such goods, whichever is the greater.

Where any officer, having boarded any ship or aircraft in pursuance of section 84, discovers that any goods which were loaded in Barbados on board thereof as stores or for exportation or which at the time of clearance remained on board from the inward voyage are no longer on board such ship or aircraft (unless the same have been discharged in Barbados, with the permission of the proper officer, as provided in section 67 or, being stores remaining on board from the inward voyage, are in the opinion of the officer less than should be on board after making due allowance for what might reasonably have been consumed having regard to the period during which such ship or aircraft has been within Barbados), the master of such ship or the commander of such aircraft shall be liable to a penalty of $100 for every container of such goods not on board, or 3 times the value of such goods, whichever is the greater.

Where any ship or aircraft, having departed from Barbados on a voyage or flight to a place outside Barbados and having returned within Barbados, is boarded by an officer, and such officer discovers any deficiency in the stores of such ship or aircraft which in his opinion is in excess of the quantity which might fairly have been consumed, having regard to the period which has elapsed between the departure of such ship or aircraft and the discovery of the deficiency, the master of such ship or, as the case may be, the commander of such aircraft shall pay the duties on such deficiency at the rate chargeable on similar goods imported, and in addition shall be liable to a penalty of $100.

Goods imported in transit or in transhipment or as the stores of any ship or aircraft shall not be deemed to be goods prohibited or restricted to be imported or exported unless such goods are expressly prohibited or restricted to be imported in transit or in transhipment or as ship’s or aircraft’s stores by any enactment prohibiting or restricting the importation or exportation of goods:

Sections 89 and 90 and any order made thereunder shall be additional to any other enactment prohibiting or restricting the importation or exportation of any goods.

Subject to any exceptions and modifications made by regulations made under section 95, the customs laws shall apply to postal packets in like manner, so far as is consistent with the tenor thereof, as they apply to any other goods; and persons may be punished for offences against the customs laws, and goods may be examined, seized and forfeited, and the officers examining and seizing them shall be protected, and legal proceedings, in relation to the matters aforesaid, may be taken accordingly under the customs laws.

Sections 94 to 96 and any regulations made thereunder shall be in addition to and not in derogation of the Post Office Act, Cap. 27A.

Every person who is in any way concerned in any fraudulent evasion or attempt at evasion of the laws and restrictions of the customs relating to the importation, unloading, delivery, removal, loading and exportation of goods shall for each such offence be liable to a penalty of $500 or 3 times the value of the goods, whichever is the greater, or to imprisonment for a term of 1 year or to both, and may be detained and all goods in respect of which any such offence is committed shall be liable to forfeiture.

Notwithstanding the generality of section 100 or any other provisions of this Act, all goods in respect of which any entry, invoice, declaration, answer, statement or representation that is false or wilfully misleading in any particular has been delivered, made or produced are liable to be forfeited.

Where any person imports or exports, or causes to be imported or exported or attempts to import or export, any goods

Notwithstanding anything in the customs laws, the Comptroller may permit the entry, unloading, removal and loading of goods, and the report and clearance of ships and aircraft in such form and manner as he may direct to meet the exigencies of any case to which the customs laws may not be conveniently applicable.

All goods derelict, jetsam, flotsam and wreck brought or coming into the Island, and all droits of admiralty sold in the Island, shall at all times be subject to the same duty as goods of the like kind on importation into the Island are subject, unless it is shown to the satisfaction of the Comptroller that such goods are damaged.

Where a person is indebted to the Crown, the Comptroller may require the retention by way of deduction or set-off of such amount as may be or may become payable to that person by the Crown.

The importer of any goods falling within section 109 shall on demand produce them to any officer or otherwise account for them to the satisfaction of the Comptroller at any time within the period of 3 years of the time of importation of the goods, and if he fails to produce such goods, or otherwise to account for the same as aforesaid, he shall be liable to a penalty of $500 or 3 times the value of such goods, whichever is the greater.

Where any goods imported under section 111 are not exported within 3 months of the date of the said permission, the deposit in the hands of the proper officer shall be brought to account by the proper officer as duties of customs, or, if security has been given as aforesaid, then the importer shall pay to the proper officer the full duties on such goods. If such goods are exported as aforesaid, such deposit shall be refunded, or the security cancelled:

The Minister may by notice in the Official Gazette declare that any goods named by him shall not be imported under section 111 and may also in like manner declare that any goods which are permitted to be imported under that section shall be subject to such proportion of the duty thereon as he shall specify in such notice.

Goods entered for transhipment or in transit through Barbados in accordance with any regulations in that behalf made under the customs laws shall be exempt from the payment of import or export duties.

Any goods which are on their importation permitted to be entered for warehousing shall be allowed to be warehoused without payment of duty.

Subject to the observance by the exporter of all the provisions of the customs laws and the conditions of any bond, no import duty shall be charged in respect of

When the duty on any goods sold at any customs sale shall be chargeable ad valorem, the value for duty for such goods shall be the price realised at the sale or the value appraised by the proper officer, whichever is the greater.

Where any goods subject to the payment of specific duty are imported in any container intended for sale, or of a kind usually sold with the goods when the same are sold retail, and marked or labelled, or commonly sold, as containing or commonly reputed to contain, a specific quantity of such goods, then such container shall for customs duty purposes be deemed to contain not less than such specific quantity.

Where any goods subject to the payment of duty according to the weight thereof are imported in any container intended for sale, or of a kind usually sold with the goods when the same are sold retail, and such container is not marked or labelled, or is not in the opinion of the Comptroller commonly sold as containing or commonly reputed to contain a specific quantity of such goods, and the importer is not able to satisfy the Comptroller as to the correct net weight, the duty thereon shall be calculated according to the gross weight of such container and its contents.

It shall be lawful for the Minister by notice published in the Official Gazette to specify, in gallons or fractions of a gallon, standard capacities for containers containing goods liable to duties according to the liquid measurement thereof, in all cases where, in his absolute discretion he considers that such containers being of sizes, within limits to be specified in the notice, are reputed to be, or are sold as containers of standard sizes, whether or not any statement of the actual contents is contained on any label or other attachment to or part of such container, and thereupon all containers having capacities within the limits specified in any such notice shall be deemed to contain the standard capacity specified in the notice in each case.

Subject to sections 125 to 127, the damage sustained by any goods shall be assessed by the Comptroller, who shall allow abatement of the duty in proportion to such damage.

No claim for any abatement of duty in respect of any goods imported into Barbados shall be allowed on account of damage, unless such claim is made on the first examination thereof and before the delivery of the goods out of the control of the customs.

No claim for abatement of duty on account of damage shall be allowed in respect of tobacco, cigars, cigarillos, cigarettes, wine or spirits.

Subject to any regulations, the owner of any goods on which drawback is claimed shall make and subscribe a declaration on the debenture prepared by the proper officer that the conditions under which drawback is allowed have been fulfilled, and, in the case of goods exported or put on board a ship or aircraft for use as stores, that such goods have been actually exported or put on board for use as stores, as the case may be, and have not been returned and are not intended to be returned to Barbados and that such owner at the time of entry of such goods was and continues to be entitled to the drawback thereon.

The Comptroller may require the owner to produce satisfactory evidence of the landing or disposal of any goods before certifying any debenture.

No sum of money due on any debenture for drawback shall be paid after the expiration of 2 years from the date of entry of any goods for drawback or from the date of the performance of the conditions on which drawback is allowed, as the case may require or, in the case of goods exported or put on board a ship or aircraft for use as stores, from the date of putting the same on board the exporting or using ship or aircraft unless the Minister authorises the payment of such sum.

Where it is proved to the satisfaction of the Comptroller that any goods after being duly put on board a ship or aircraft for exportation or use as stores have, either before or after exportation, been destroyed by accident on board such ship or aircraft, any drawback or allowance payable on the goods shall be payable in the same manner as if the goods had been actually exported or used as stores.

Where it is proved to the satisfaction of the Comptroller that any goods after being duly put on board a ship or aircraft for exportation or use as stores have been materially damaged on board such ship or aircraft, any drawback or allowance payable in respect of the goods shall, if they are with the consent of the Comptroller discharged in the Island and abandoned to the Crown, be payable as if the goods had been actually exported or used as stores.

The Comptroller may modify the form of declaration referred to in section 134 in such manner as he may think necessary for adapting it to sections 138 and 139.

No building or place may be used as a private warehouse or, save with the written permission of the Comptroller, as a private customs area or private transit shed until a bond, in such sum as may from time to time in each case be required by the Comptroller, is given by the warehouse-keeper or by the owner or occupier of the private customs area or private transit shed, as the case may be, with one or more sufficient sureties, conditioned on due payment of all duties and the due observance of the provisions of the customs law.

The owner or occupier of any private warehouse, private customs area or private transit shed shall provide such office, sanitary and lavatory accommodation and weights, scales, measures and other facilities for examining and taking an account of goods and for securing the same as the Comptroller may require.

The Comptroller may direct what goods may be skipped in a customs area, transit shed or warehouse, or bulked, sorted, lotted, packed and repacked there, and the manner thereof, and direct in what manner and subject to what conditions the owner of any goods may take samples thereof:

Where any goods are not duly exported or removed in conformity with section 147, such goods shall be taken to a Queen’s warehouse by the proper officer and may be sold, or otherwise dealt with, and any proceeds applied as if the goods were goods which might be sold or otherwise dealt with under section 176.

Where in the case of goods warehoused in a private warehouse or deposited in a private transit shed or private customs area any alterations are afterwards made in the goods or containers so warehoused or deposited or in the packing thereof in such warehouse, transit shed or customs area or in the marks or numbers of such containers, without the presence and sanction of the proper officer or where the same are removed from any such warehouse, transit shed or customs area in which they were warehoused or deposited without the knowledge of the proper officer, except for delivery after they have been duly entered and under the authority of the proper officer, such goods shall be liable to forfeiture.

All goods deposited in any warehouse, transit shed or customs area shall be arranged, stowed and maintained to the satisfaction of the Comptroller in such manner that easy access can be had to every package or parcel thereof and the Comptroller may give such directions as to the arrangement, stowage or maintenance of any goods as he thinks fit.

Where goods are not arranged, stowed and maintained in a private warehouse, private transit shed or private customs area to the satisfaction of the Comptroller, the occupier of the private warehouse, private transit shed or private customs area shall, on receipt of a written notice from the Comptroller, comply with any directions given under section 152 within a period of 7 days (Sundays and public holidays excluded) and any occupier who fails to comply therewith shall in respect of every container not so arranged, stowed or maintained be liable to a penalty of $25, together with a further penalty of $5 for each day during which any such container is not so arranged, stowed or maintained.

Where any goods entered to be warehoused are not duly warehoused by the importer in pursuance of such entry, or where any goods whatsoever, being goods duly warehoused in a private warehouse or deposited in a private transit shed or in a private customs area, are in any way concealed in the warehouse, transit shed or customs area, or abstracted from any container or transferred from one container to another, or otherwise, for the purpose of illegal mixing, or concealment, they shall be liable to forfeiture.

Any person, other than an officer acting in the execution of his duty, who when not authorised by a warehouse-keeper, occupier or an officer enters any warehouse, transit shed or part of a customs area when forbidden by the warehouse-keeper or occupier or officer to do so or refuses to leave any warehouse or any part of a customs area when so requested by the warehouse-keeper or occupier or officer shall be liable to a penalty of fifty dollars and may be detained.

The proper officer shall have power, at the expense of the owner of goods warehoused in a Government warehouse or deposited in a Government transit shed or Government customs area, to do all such reasonable acts as may by him respectively be deemed necessary for the proper custody and preservation of such goods, and shall have a lien on the said good for expenses so incurred; but no such acts shall be done until the expiration of twenty-four hours after the owner of such goods has been notified that such acts are required, unless the proper officer in his discretion decides that immediate action is necessary for the proper custody or preservation of the goods as aforesaid.

The importer or owner of any goods warehoused in a Government warehouse, Government transit shed or Government customs area shall pay any expenses incurred in respect thereof under section 158 at such times and in such manner as the Comptroller either generally or in any particular case directs; and where any such expenses are not paid in accordance herewith, such goods may be sold or otherwise dealt with, and any proceeds applied, as if they were goods which might be sold or otherwise dealt with under section 169.

The removal of warehoused goods from a warehouse to any other warehouse shall be subject to such regulations as may be prescribed and to such other conditions as the Comptroller may direct.

Upon the arrival at the port or place of destination of any goods removed from one warehouse to another, the goods shall be warehoused in the same manner, and under and subject to the same laws, rules and regulations, so far as the same are or can be made applicable, as on the warehousing of goods on the first importation thereof except that further entry of the goods shall not be required.

Where, upon the arrival at the port or place of destination of any goods removed from one Government warehouse for warehousing in another Government warehouse, the parties are desirous forthwith to export the same or to pay duty thereon for use within the Island, without actually lodging the same in the warehouse, the officer at such port or place may permit the goods to be entered and delivered for home use, or to be entered and loaded for exportation, as if such goods had been actually lodged in such warehouse.

Notwithstanding anything hereinbefore contained, the Comptroller may, if in his discretion he decides that such action is advisable, remove goods from one Government warehouse to another in any manner he may deem reasonable and any costs incurred in carrying out any such removal shall, notwithstanding anything contained in the Financial Administration and Audit Act, Cap. 5, be paid by the Accountant-General out of the Consolidated Fund on the order of the Comptroller.

Subject to section 168, all warehoused goods shall be entered and delivered either for use within the Island or as stores or for exportation not later than two years after the day of first entry for the warehousing thereof.

If the Comptroller sees fit so to do, he may, in respect of any warehoused goods not entered and delivered either for use within the Island or as stores or for exportation within two years of the day of first entry for the warehousing thereof, grant further time for any such goods to remain warehoused in which event such goods shall be entered and delivered as aforesaid not later than the expiration of the further time so granted.

Any goods which remain in any warehouse for a period of fourteen days after being entered for use within the Island or after being sold by public auction under the customs laws shall be liable to forfeiture, unless the failure to remove the same is explained to the satisfaction of the Comptroller.

The Comptroller may permit any goods to be taken out of any warehouse, transit shed or customs area without payment of duty for such purpose and for such period as to him may appear expedient, and in such quantities, and under such regulations and restrictions, and with such security by bond for the due return thereof or the payment of the duties due thereon, as he may direct or require; and any such goods which are dealt with in any way contrary to the terms of such permission or of such regulations or restrictions shall be liable to forfeiture.

The Comptroller shall not permit warehoused goods to be delivered as stores for a ship of less than twenty tons burden, nor shall any warehoused goods be delivered to any ship or aircraft otherwise than in accordance with section 75 and where any goods taken from a warehouse for use as stores are not duly put on board the ship or aircraft for which the same are entered, or otherwise accounted for to the satisfaction of the Comptroller, or are dealt with in any way contrary to the customs laws, such goods shall be liable to forfeiture.

Where under the customs laws any goods, other than goods in a transit shed, are or may be required to be deposited in a Queen’s warehouse, and for any reason the proper officer, in his discretion, decides that it is undesirable or inconvenient to deposit such goods in a Queen’s warehouse, such goods shall for all purposes be deemed to be deposited in a Queen’s warehouse as from the time that the same are required to be deposited in a Queen’s warehouse, and shall, in addition to such rent and other charges as the Minister from time to time directs by notice in the Official Gazette, be chargeable with such expenses for securing, watching, guarding, and of removing the same from the original to some other place of deposit (if the proper officer so requires) as the proper officer may deem reasonable, and no officer shall be liable to make good any damage which such goods may sustain by reason, or during the time, of their being so deposited and dealt with as aforesaid.

No compensation shall be payable by the Crown to any importer, owner or consignee of any goods deposited in a Queen’s warehouse, save when loss or damage occurs as the direct result of the wilful act or negligence of an officer or other person employed by the Crown or in the public service.

Any officer having the custody of any goods which come into his hands under this Act shall refuse delivery thereof from a Queen’s warehouse until proof is given to his satisfaction that the freight, landing and storage charges due on such goods and any charges due in respect of such goods by virtue of the Tariff Book prepared and published under the Barbados Harbours Act, Cap. 286 have been paid.

The Comptroller may cause any goods required to be removed under this Act to a Queen’s warehouse to be opened for examination by any officer, as often as may be required, at the expense of the owner of such goods.

The Minister may, upon application by the importer or exporter of any goods, remit or refund in whole or in part any rent or charges payable or paid on goods stored in a Government warehouse or deposited in a Government customs area or transit shed or in a Queen’s warehouse if he is satisfied that it is just and equitable so to do.

Every person who is in any way concerned in any fraudulent evasion or attempt at evasion of the laws and restrictions relating to the warehousing of goods shall for each such offence be liable to a penalty of five hundred dollars or three times the value of the goods, whichever is the greater, or to imprisonment for one year or to both, and may be detained and all goods in respect of which such offence is committed shall be liable to forfeiture.

Where upon boarding any ship not exceeding one hundred tons burden any officer finds any goods of which the master is not able to give a satisfactory account and where such officer suspects that such goods are being or have been or are intended to be dealt with in any way contrary to the customs laws, he may arrest and detain such master and take him before a magistrate, and if such master fails to satisfy the magistrate that such goods had not been, were not being and were not intended to be dealt with contrary to the customs laws, such goods shall be liable to forfeiture and the master shall be liable to a penalty of five hundred dollars.

Every ship of less than two hundred and fifty tons burden on board which, or in respect of which, any offence against section 189 has been committed shall be liable to forfeiture.

Where any ship within the waters of the Island does not bring to upon the proper signal made by any vessel or boat in service of the Crown or in the service of the customs, whereupon chase is given, and where any person on board such ship, during chase or before such ship brings to or upon bringing to, throws overboard any part of her contents or staves or destroys any part thereof to prevent seizure, such ship shall be liable to forfeiture.

Where, save for just and sufficient cause, any ship which is liable to forfeiture or examination under the customs laws does not bring to when required so to do and so remain for such period as the boarding officer requires, the master of such ship shall be liable to a penalty of $100.

All persons to the number of 3 or more who assemble for the purpose of evading any of the provisions of the customs laws, or who having so assembled evade any such provisions, shall each be guilty of an offence and shall each be liable, on conviction by a court of summary jurisdiction, to imprisonment for one year.

Every person who cuts away, cuts adrift, removes, alters, defaces, sinks or destroys, or in any other way injures or conceals any ship, aircraft, buoy, anchor, chain, rope or mark in the charge of or used by any person for the prevention of smuggling or in or for the use of the service of the customs shall be liable to a penalty of two hundred and fifty dollars.

Where any person, not being an officer or otherwise authorised by law, intermeddles with or takes up any uncustomed goods or any goods the importation or exportation of which is prohibited or restricted, being in packages found floating upon or sunk into the sea, such goods shall be liable to forfeiture and every such person shall be liable to a penalty of one hundred dollars.

Any officer, in the execution of, or when on, duty, may patrol upon and pass freely, either on foot or otherwise, along and over and enter any part of the Island, other than a dwelling-house, and any such officer so proceeding shall not be liable to any prosecution or action at law for so doing.

The officer in charge, of any ship or vehicle employed for the prevention of smuggling, may take such ship or vehicle to such place as he deems most convenient for that purpose, and keep any such ship or vehicle at such place and for such time as he deems necessary and proper; and such officer shall not be liable to any prosecution or action at law for so doing.

Where any person offers any goods for sale as having been imported without payment of duty, or as having been otherwise unlawfully imported, then, whether or not the goods were so imported or were in fact chargeable with duty, the goods shall be liable to forfeiture and the person so offering them for sale shall be liable to a penalty of $500 or 3 times the value of the goods, whichever is the greater.

Subject to section 191, all ships, aircraft and vehicles, together with all animals and things, made use of in the importation, landing, removal, conveyance, exportation or attempted exportation of any uncustomed, prohibited or restricted goods or any goods liable to forfeiture under the customs laws shall be liable to forfeiture; and the forfeiture of any ship, aircraft, vehicle, animal or thing shall be deemed to include the tackle, apparel and furniture thereof, and the forfeiture of any goods shall be deemed to include the package (including any article of passengers’ baggage) in which the same are found and all the contents thereof.

For the purposes of this Act, where a person is adjudged a bankrupt

Where a penalty of $500 or upwards has been incurred under the customs laws and the defendant has previously been convicted of an offence against the customs laws or has previously incurred a pecuniary penalty or forfeiture under the customs laws which has been enforced in any court, the court may, if it thinks fit, in lieu of ordering payment of a pecuniary penalty, order the defendant to be imprisoned for any period not exceeding 2 years.

Every cause of action under the customs laws shall be deemed to have arisen either in the place in which it actually arose or in any place on land where the person sued dwells or carries on his business at the time when the action arose or, in the case of a body corporate, at its registered or principal office.

The fact that any duties of customs have been secured by bond or otherwise shall not be pleaded or made use of in answer to or in stay of any civil proceedings under the customs laws.

In all proceedings under the customs laws, the same rules as to costs shall be observed as in proceedings between private persons.

In case any book or document required by the customs laws be required to be used as evidence in any court as to the transactions to which it refers, copies thereof certified by an officer shall be admissible for that purpose without production of the original; and certificates and copies of official documents purporting to be certified under the hand and seal or stamp of office of any of the principal officers of Customs and Excise in the United Kingdom, or of any Comptroller of revenue in any other part of the Commonwealth, or of any consular representative of Barbados in a foreign country shall be received as prima facie evidence.

Without prejudice to any express requirements as to security contained in the customs laws, the Comptroller may, if he sees fit, require any person to give security by bond or otherwise for the observance of any condition in connection with customs.

Any officer may, on the entry of any goods or at any time afterwards, take samples of such goods for such purpose as the Comptroller may deem necessary, and such samples shall be disposed of and accounted for in such manner as the Comptroller may direct.

All goods subject to the customs laws shall be liable to such examination as the Comptroller may direct and the unloading, loading and removal of goods and bringing them to the proper place for examination and weighing, putting them into scales, opening, unpacking, repacking, bulking, sorting, lotting, marking and numbering, where such operations respectively are necessary or permitted, and removing to and placing them in the proper place of deposit until delivered or put on board an exporting ship or aircraft, shall be performed by or at the expense of the owner of such goods; and the owner shall unpack, sort, pile or otherwise prepare any goods either before or after entry thereof in such manner as the proper officer requires to enable him to examine or take account of the same.

Before any person is searched he may require to be taken with all reasonable despatch before a magistrate or the Comptroller or other superior officer of customs, who shall, if he sees no reasonable cause for search, discharge such person but, if otherwise, direct that he be searched.

A female shall not be searched except by a female.

When any seizure has been made, or any fine or penalty incurred or inflicted, or any person committed to prison for any offence against the customs laws, the Governor-General acting in his discretion may direct restoration of such seizure, whether condemnation has taken place or not, or waive or suspend proceedings or mitigate or remit such fine or penalty or release such person from confinement, either before or after conviction on any terms and conditions as he sees fit.*

Subject to the approval of the Governor-General acting in his discretion (which approval may be signified by general directions to the Comptroller), the Comptroller may mitigate or remit any penalty or restore anything seized under the customs laws at any time prior to the commencement of proceedings in any court against any person, for an offence against the customs laws or for the condemnation of any seizure.

Notwithstanding any other provisions of this Act, the Comptroller may, in any case he deems proper and in substitution for any civil proceedings in a court of summary jurisdiction, accept on behalf of the Crown a sum of money by way of compensation from any person.

The Comptroller may, with the approval of the Governor-General acting in his discretion, reward any person who informs him of any offence against the customs laws or assists in the recovery of any fine or penalty:

Notwithstanding anything in this Act with regard to the enforcement of any fine or penalty, the Comptroller is hereby authorised, in breaches of the customs laws which in his opinion are of a trivial nature, instead of having recourse to the courts of law to impose a penalty not exceeding $500 and to order the same to be paid into the Consolidated Fund forthwith; and in default of the amount imposed being paid, proceedings may be taken against the offender in a court of law for the offence committed.

Notwithstanding section 239, the Comptroller is hereby authorised to collect the penalties set out in sections 34B, 79, 82, 86, 87 and 88 for breaches of the customs law, and in default of the amount imposed being paid, proceedings may be taken against the offender in a court of law for the offence committed.

Subject to this Act and any regulations, the Comptroller may from time to time prescribe forms required to be used for the purpose of the customs laws and any such forms so prescribed shall be published in the Official Gazette one month before such forms are required to be used.

Save as otherwise provided in section 208, any person who is convicted of any offence against the customs laws for which no specific penalty is provided shall be liable to a penalty of $250.

Any person who, in any matter relating to the customs or under the control or management of the Comptroller

It shall be lawful for the Minister to make regulations for the licensing of persons to transact business with the customs on behalf of others.

For the purposes of sections 249B and 249C a “Clearing Agent” means a person who is licensed by the Comptroller to transact business with Customs on behalf of other persons.

The Comptroller shall cause to be published annually in the Official Gazette an alphabetical list of persons who are licensed Clearing Agents.

Any person

Every document submitted to the Comptroller or his officers for the purposes of the customs laws shall be in such form as may be prescribed, if any, and shall contain the particulars required by such form or indicated therein.

Where any document required for the purposes of the customs laws contains any words not in the English language, the person required to produce such document shall produce therewith a correct translation thereof in English.

Where any document or declaration is required by the customs laws to be signed in the presence of the Comptroller or any particular officer and such document or declaration is signed in the presence of a witness whose signature is known to and who is approved by the Comptroller or the officer who receives the same, then in such case such document or declaration shall be as valid as if it had been signed in the presence of the Comptroller or the officer in whose presence it is required to be signed.

Any person requiring a receipt for duties payable under the customs laws or for any other moneys which are brought to account in accordance with the directions of the Comptroller on a bill of entry may have the same upon his furnishing the proper officer with an additional copy of the bill of entry; and such additional copy of the bill of entry, after having been compared with the original entry and signed by the proper officer, shall be delivered as a receipt to the person requiring it.

All containers and coverings in which goods are imported or exported and which in the opinion of the Comptroller

All duties, rates, charges and drawbacks imposed and allowed according to any specified quantity or any specified value or any particular description of container shall be deemed to apply in the same proportion to any greater or less quantity or value or any other description of container.

All duties, rates, charges and drawbacks imposed and allowed under the customs laws shall be paid and received according to the weights and measures established by the Weights and Measures Act, Cap. 331, and shall be paid and received in any currency being legal tender in Barbados.

Where in any Order-in-Council made applicable to Barbados in accordance with the Civil Aviation Act, 1949*, of the United Kingdom Parliament, or in any regulations made under any such Order-in-Council, any provision has been made contrary to the customs laws, such provision shall have effect to the exclusion of the corresponding provision contained in the said laws.

This Act does not apply to