Exigency Notice Tariff Act

Exigency 5 (1) 30 Nov 2019 – Final

NOTICE
TARIFF ACT
DECLARATION OF EXIGENCY (No. 5)

APPROVAL PROCESS

  1. Complete Tax Relief Consolidated Form
  2. Submit Application to the Department of Inland Revenue for Approval (In-person or via email to: patricialewisdeane@bahamas.gov.bs or medinataylor@bahamas.gov.bs. Expect approx. 2-business days for processing.)
  3. Present certified form to Customs at Port of Entry with the relevant Customs Declaration Forms for on-site clearance and approval inside the recovery areas

ELIGIBILITY CRITERIA

Individuals and businesses are eligible to import tax-free goods under the Exigency Order under the following three conditions:

  1. The applicant is a business or resident of an approved island
  2. Cargo is imported directly to an approved island
  3. Imported goods fall under the approved list of items

APPROVED ISLANDS

 

 

WHEREAS the Minister of Finance on the 1st day of December, 2019, pursuant to the provisions of Tariff Code 9817.0000 of Chapter 98 of the First Schedule to the Tariff Act, hereby declares the following to be an Exigency which qualifies for the purposes of Customs Duty exemption permitted under Item 9 of the said Tariff Code, namely the urgent need for goods specified in Schedules A and B which the Minister is satisfied are intended for the relief of persons in the islands specified in Schedule C who have suffered hardship or loss as a result of Hurricane Dorian, and whose claims/application in respect of goods specified in Schedule A and B are certified by the Customs Department and the Ministry of Finance.
AND WHEREAS the Minister of Finance further declares that —
(a) the importation and sale of goods by individuals and by businesses in respect to inventory and stock under the said Item 9 are only permitted for the period commencing on the 1st December, 2019 and ending on the 31st day of December, 2019 (both days inclusive)
(b) the waiver of Departure Tax, Customs Processing Fees, Customs Service Fees, Landing Fees for all flights bringing in relief goods imports in the islands mentioned in Schedule C which are only permitted for the period commencing on the 1st day of December, 2019 and ending on the 31st day of December, 2019 (both days inclusive) or for such further period as the Minister of Finance may specify by Notice;
(c) the waiver of Excise Duty, VAT, Customs Processing Fees and any Environmental levy fees for the items specified in Schedules A and B in the islands mentioned in Schedule C.
SCHEDULE A
Replacement Motor Vehicles
Replacement Golf Carts
Replacement Motor Cycles
SCHEDULE B
Unprepared Food items of all types, including packaged and processed items
Water
Fruit & Vegetable Juice
Clothes, Footwear, Hats, Belts, Socks, Stockings, Gloves, Scarves
Cleaning Supplies
Beds & Bedding Materials
Hardware Supplies
Building Materials
Landscaping Supplies
Pest Control Supplies
Electrical fixtures and materials
Electrical generators
Farming Equipment & Supplies
Fishing Equipment & Supplies
Replacement Boats
Replacement Boat Engines
Fuel
Manufacturing Equipment
Cots
Protective & Safety Gear
Household furniture, furnishings and applicances
Solar Panels
Mosquito netting
Plumbing fixtures and materials
Office Supplies & Equipment
Tents
Air Conditioning Units
SCHEDULE C
Abaco
Abaco Cays
Grand Bahama Island
Sweetings Cay
Deep Water Cay
Water Cay
The Goods specified in Schedule A are subject to the following rules —
A vehicle must be a replacement for a vehicle that was damaged due to the effects or after-effects of Hurricane Dorian on the islands in Schedule C.
An applicant must present to Customs proof that the vehicle was damaged by either providing —
(a) an approved Insurance Motor Claim issued as a result of the effects of Hurricane Dorian; or
(b) photos of the damaged vehicle, the VIN number and the vehicle’s licence disc (the photo can be printed or electronic).
A damaged vehicle must have been licensed within the last twelve (12) months to qualify for replacement.
The applicant must show proof of licensing from the Department of Road Traffic or an Insurance Certificate.
A replacement vehicle —
(a) up to a maximum Freight on Board (FOB) value of $40,000.00, is entitled to Excise Duty, VAT, Processing Fees, and Environmental Levy Fee waiver;
(b) that exceeds the $40,000.00 FOB value threshold, will be subject to Excise Duty, VAT payment and other fees on the excess amount over the threshold landed value;
(c) is to be landed in Abaco, Abaco Cays or Grand Bahama, except in the instance noted immediately below.
For persons temporarily displaced, replacement vehicles may be landed directly into New Providence, but must be licensed with the Department of Road traffic under licence plates issued for Abaco, the Abaco Cays or Grand Bahama Island as appropriate.
Persons purchasing from domestic licensed auto dealerships are eligible to obtain the tax and fee concessions provided the conditions detailed above are met. In these instances the dealer may offer an Excise duty and VAT free price, subject to processes established by Customs Department.
The transfer of a vehicle licence to another island will require the full payment of taxes and fees waived under this Exigency Order.
The Goods specified in Schedule B are subject to the following rules —
Persons and businesses seeking to remove tax exempted items valued in aggregate over $500 from within the islands specified in Schedule C to locations outside of those islands or otherwise to export these items outside the country must beforehand report such intended movement of items to the Customs Department and make applicable payment of VAT and other taxes and fees that would otherwise be applicable. Failure to report and make payment as outlined herein will lead upon discovery to the seizure of said goods and the payment of fines as may be applicable.
Customs Duty and VAT exemption will be granted on donations to registered charitable organizations, and on acquisitions by individuals whose loss as a result of Hurricane Dorian has been verified by Comptroller of Customs. All other authorized donations will be deemed a gift to the Government and should be in the name of the authorized Government agency.
Any person who knowingly imports any goods, pursuant to this Declaration, but for a purpose other than as specifically provided for under the Declaration, commits an offence and is liable to penalties and forfeiture of goods in accordance with section 268 and 292, respectively, of the Customs Management Act (No.30 of 2011).
Dated this 1st day of December, 2019
MINISTER OF FINANCE

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