Customs Management Regulations (S.I. No. 62 of 2013)

1. These regulations may be cited as the Customs Citation. Management Regulations.

2. (1) In these Regulations, unless the context Interpretation. otherwise requires — “Act” means the Customs Management Act; Ch. 293. “authorised courier” in relation to import or export of S.I. 32/2016 goods means a person engaged in the international transport of goods on express door to door delivery basis and is registered in this behalf by the Comptroller; and “Chairman” means the chairman of the Customs Appeal Commission established under rule 138; “commercial” means, in relation to an aircraft or S.I. 32/2016 vessel, such aircrafts or vessels for which there is a regulated published schedule and where the purchase of tickets for travel by passengers or the payment for carriage of goods is publicly available; “Customs business” means any business to which the Act or these Regulations apply; “Customs guard” means — (a) a person appointed by the Public Service Commission as a Customs guard for the purposes of this Act; or (b) a person employed by the Customs authority and, whether at the time of employment or otherwise, designated to be LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 22] CUSTOMS MANAGEMENT a Customs guard for the purposes of this Act; “Customs house” means any place or building where the Customs authority is stationed for the transaction of Customs business; Form No. C43. “declaration of value” means a declaration on Form No. C43, made by or on behalf of the owner, of the value of imported goods to be delivered for home consumption; Ch. 39. “Public Service Act” means the Public Service Act; “regulation” means — (a) a regulation contained in these Regula- tions; or (b) any other regulation made pursuant to the Act; “transire” means a permit to engage in the coasting trade issued in the forms prescribed in regulation 78. (2) Words and phrases not defined in paragraph (1) and used in these Regulations shall, unless the context otherwise requires, have the same meaning ascribed to them in the Act or in any other regulation. Forms. 3. A reference made in these Regulations to a specific form shall be construed as a reference to that form First Schedule. as set out in the First Schedule to, and prescribed by, these Regulations. Penalties. 4. (1) A person who contravenes any of these Regulations commits an offence. (2) A person who commits an offence for which no specific penalty is provided for in these Regulations shall be liable on summary conviction for such offence to a maximum fine of five thousand dollars. PART II ADMINISTRATION Days and hours 5. (1) The working days for the transaction of of general attendance. Customs business shall be all days except public holidays. (2) The hours of general attendance for the transaction of Customs business on working days shall be from 9:00 am to 5:00 pm. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 23 (3) The Comptroller may, by notice exhibited at a Customs place, vary the hours of general attendance at such Customs place in order to meet any exceptional circumstances. (4) The Comptroller may regulate all operational activities of the Customs authority by the implementation of a shift system.

6. (1) An application for the attendance of Customs Application for Customs officers at any place at which Customs officers do not services. normally attend shall be made in writing to the Customs Form No. C1. authority on Form No. C1. (2) An application under paragraph (1) shall be submitted to the Customs authority not less than twenty- four hours before the required attendance except as the Comptroller may otherwise allow in special circumstances. (3) An application fee of fifty dollars shall be payable in respect of an application made pursuant to paragraph (1).

7. (1) Subject to paragraph (2), a person applying Attendance fees under regulation 6 — for Customs officers. (a) for the attendance of a Customs officer outside a place of normal attendance shall pay a fee of fifty dollars ($50.00) in respect of — (i) each Customs officer in attendance; and (ii) each hour of attendance by each Customs officer; (b) for the attendance of a Customs officer outside the normal eight hour shift at a seaport shall pay a fee of thirty dollars ($30.00) in respect of — (i) each Customs officer in attendance; and (ii) each hour of attendance by each Customs officer. (2) No fee is payable under sub-paragraph (b) of paragraph (1) for attendance at — (a) the Prince George Dock, City of Nassau, New Providence Island; and (b) with respect to cruise ships only, Freeport Har- bour, Freeport, Grand Bahama Island. (3) Fees payable pursuant to paragraph (1) shall be calculated to the last completed half hour of attendance, LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 24] CUSTOMS MANAGEMENT subject to a minimum charge equivalent to two hours of attendance. (4) The Customs authority may require an applicant for Customs services under regulation 6 — (a) either to provide the necessary transportation; or (b) to pay, in addition to the fees for attendance, the costs of transportation. (5) All fees payable under this regulation shall be paid into Customs revenue. Attendance fees 8. (1) An application under regulation 6 shall be for means of transport. made for the attendance of a Customs officer at any government or other airport or dock between 5:01 p.m. and 8:59 a.m., Sunday through Saturday. (2) Fees for the attendance of a Customs officer pursuant to paragraph (1) are payable in respect of — (a) a commercial airline with a seating capacity not exceeding thirty seats, at a rate of fifty dollars ($50.00) per hour; (b) a commercial airline with a seating capacity exceeding thirty seats but not exceeding seventy seats, at a rate of one hundred dollars ($100.00) per hour; and (c) a commercial airline with a seating capacity exceeding seventy seats, at a rate of two hundred dollars ($200.00) per hour. S.I. 30/2015. (2A) Notwithstanding paragraph (2), where the Minister is satisfied that a commercial airline has — (a) maintained at a minimum three hundred international rotations (take-off and landing); (b) demonstrated an increased passenger arrival within the preceding year; and (c) paid all outstanding attendance fees, the Minister may, on the recommendation of the Comptroller, authorise in writing the reduction of the fee payable by that airline to $2.50 per inward and outward declaration. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 25 (2B) The reduced fee referred to in paragraph (2A) S.I. 30/2015. shall be valid for a period of one year and shall be subject to annual renewal. (3) A fee in respect of the services performed by a Customs officer while in attendance is payable in respect of an aircraft or vessel in port as follows (a) a cargo aircraft, at a rate of fifty dollars ($50.00) per hour; (b) a cruise ship, at a rate of fifty dollars ($50.00) per hour; (c) a cargo vessel, at a rate of fifty dollars ($50.00) per hour; and (d) a tanker and cement charter vessel, at a rate of fifty dollars ($50.00) per hour. (4) All fees payable under this regulation shall be paid into Customs revenue. PART III ARRIVAL AND REPORT OF MEANS OF TRANSPORT

9. (1) Subject to paragraph (2), the inward report Report of by the master of a vessel arriving from foreign ports, vessels. including a vessel of the Security Forces, shall be made on Form No. C2. Form No. C2. (2) The Customs authority may permit the master of a pleasure vessel not carrying cargo, and operated for pleasure and recreation only, to make report on Form No. Form No. C2A. C2A. (3) All packages for which no bill of lading has been issued shall be declared on a “Parcels List” on Form Form No. C3. No. C3. (4) The Customs authority may require the master of a vessel arriving from foreign ports to deliver to the Customs authority immediately on demand — (a) a list of passengers disembarking and remaining on board on Form No. C4; Form No. C4. (b) a list of stores on board the vessel on Form No. Form No. C5. C5; and LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 26] CUSTOMS MANAGEMENT (c) a declaration by each member of the crew of all Form No. C6. dutiable goods in his possession on Form No. C6. Report of 10. (1) Subject to paragraph (2), the inward report aircraft. by the master of an aircraft arriving from foreign ports, including an aircraft of the Security Forces, shall be made Form No. C7. on Form No. C7. (2) The Customs authority may permit the master of a private aircraft not carrying cargo, and operated for pleasure and recreation only by a pilot who is not flying for reward or remuneration or for business purposes, to make Form No. C7A. the inward report on Form No. C7A. (3) The report of the cargo of an aircraft referred to Form No. C8 and in paragraph (1) shall be made on Form No. C8 and Form No. C7. attached to Form No. C7. (4) The Customs authority may require the master of an aircraft arriving from foreign ports to deliver to the Customs authority immediately on demand — Form No. C9. (a) a list of passengers disembarking on Form No. C9; Form No. C5A. (b) a list of stores on board the aircraft on Form No. C5A; and (c) a declaration by each member of the crew of all Form No. C6. dutiable goods in his possession on Form No. C6. Arrival at two or 11. The master of a means of transport shall, where more ports. the means of transport calls at more than one port or place in The Bahamas, make a separate report at each port or place. Vessels in 12. The master of a vessel not having on board ballasts. goods other than stores and passengers’ baggage shall Form No. C2. report on Form No. C2 as “in ballast”. Description of 13. The contents of every package and of all cargo cargo in reports. in bulk, intended for discharge at a port or place in The Bahamas, shall be reported in accordance with its description in the relevant bill of lading or freight note, as the case may be. Weight or 14. The report of every vessel shall show — measurement of cargo to be (a) the weight or cubic measurement of the cargo reported. reported, according to the manner in which freight has been charged; or STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 27 (b) where no freight has been charged, the weight or measurement according to which the like kind and quantity of goods would normally be chargeable.

15. Cargo intended for discharge at other ports or Reporting cargo places in The Bahamas shall — for other ports. (a) be shown separately on the inward report; and (b) where the Customs authority so requires, be reported in the same manner as cargo to which regulation 13 applies (description of cargo in reports).

16. Cargo remaining on board a means of transport Cargo remaining for exportation may be reported in such manner as the on board. Comptroller may direct.

17. (1) All stores which are required for the use of Stores to be the crew and passengers of a means of transport during its produced. stay in port shall, on request, be produced separately to the Customs authority. (2) The Customs authority may — (a) either approve the quantity of stores produced for the use of the crew and passengers; or (b) require a portion or the whole of such stores to be placed under seal.

18. (1) The Customs authority may make a duty free Duty free allowance of stores for the use of the crew and passengers allowance of stores. of a vessel for each day or part of a day such vessel is in port in accordance with the scale as hereinafter follows — Tobacco in Spirits Wine or Beer any form For each officer, 1 oz. 1/24 gallon 1/6 gallon member of the crew and passenger (2) Where it is desired to retain for consumption on board any quantity in excess of the scale, duty shall be paid forthwith on such excess quantity. (3) The Customs authority may on request of the master, where the stay of a vessel in port will exceed the period for which a duty free allowance has been made, permit the issue in accordance with the scale of such LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 28] CUSTOMS MANAGEMENT further quantities in respect of the further expected stay of the vessel as is considered necessary. (4) The master of a means of transport shall provide on board a suitable store for the security of any goods which the Customs authority may require to be placed under seal. (5) The Customs authority may secure and seal — (a) any quantities of dutiable goods in excess of the scale; and (b) any stores which, subsequent to the arrival of the vessel — (i) are loaded on board from a bonded warehouse; (ii) are under drawback; or (iii) a remission, rebate or a refund of excise duty has been or will be claimed in respect of. (6) The Customs authority may permit any stores to remain unsealed where it is satisfied that due precaution has been taken against the smuggling of stores so left unsealed. (7) Paragraph (5) shall mutatis mutandis apply to the securing and sealing of dutiable goods and stores on board an aircraft. (8) Nothing in this regulation shall be interpreted as an authority to land any stores without payment of duty. Amendment of inward reports. 19. (1) Application to amend an inward report of a means of transport shall be made to the Customs authority Form No. C10. by the master or his agent on Form No. C1O within forty- eight hours of the report. (2) The Customs authority shall not grant an application to amend an inward report in the case of goods found to be short of the report unless the master or his agent satisfies the Customs authority that such goods — (a) were not shipped; (b) were discharged and landed at a previous port; (c) were over-carried and landed at a subsequent port; STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 29 (d) having been over-carried, have been returned to and landed at a port in The Bahamas — (i) on the return voyage; (ii) by some other means of transport which loaded them at the port to which they were over-carried; (e) were lost at sea; or (f) were stolen or destroyed before the means of transport arrived within The Bahamas. (3) The Customs authority may, subject to the production of such documentary evidence as the Comp- troller may direct, permit the amendment of a report where the master or agent is unable to comply with the require- ments set out in subparagraphs (a) to (f) of paragraph (2). (4) A person who is dissatisfied with a decision of the Comptroller under this regulation may, within fifteen working days after the date on which notice of the decision is given, appeal to the Customs Appeal Commission under Part XXIV, Division III, of the Act. PART IV UNLOADING AND REMOVAL OF CARGO

20. No goods shall, except with the permission of Unloading of the Customs authority and subject to such conditions as the loads. Comptroller may impose, be unloaded or removed from a means of transport arriving from a foreign port.

21. The master of a means of transport shall, where Application to such master wishes to proceed to a sufferance wharf or any unload at sufferance place other than an approved place of unloading to unload wharves and cargo, apply to the Customs authority for permission on unapproved Form No. C11. places. Form No. C11.

22. (1) The Customs authority may, upon an Provision of application made under regulation 21, grant permission accommodation and transport. subject to — (a) the master or his agent defraying the cost of, or providing for, each officer whose services the Customs authority may deem necessary at such sufferance wharf or other place — (i) accommodation in accordance with section 24 of the Act; and LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 30] CUSTOMS MANAGEMENT (ii) transport overland or by sea, as the Customs authority may decide, from the Customs place; (b) such other conditions and directions as the Customs authority sees fit to impose. (2) The Customs authority may, as the Comptroller considers necessary, require the master of a means of transport proceeding to a sufferance wharf or other place to deposit with the Customs authority, in advance, a sum sufficient to cover the expenses referred to in sub- paragraph (a) of paragraph (1). Goods not to be 23. (1) Subject to paragraph (2), no goods shall be unloaded at a sufferance wharf unloaded at a sufferance wharf or at any place other than until entered. an approved place of unloading prior to such goods having been entered. (2) The Comptroller may waive or modify the requirement of prior entry of goods — (a) either generally in regard to any particular sufferance wharf or place; or (b) in any particular case. Permit to re-land 24. The owner of goods shall, before any goods goods. which have been put into a means of transport may be re- landed — (a) apply in writing to the Customs authority for permission to unload the goods; (b) obtain permission from the Customs authority to unload the goods; and (c) land the goods and dispose of them as directed by the Customs authority. Certificate of landing. 25. The Customs authority may issue, to any person who satisfies the requirement that he is so entitled, a certificate of landing of any goods — Form No. C12. (a) on Form No. C12; or (b) in such other form as may be required by the authorities in the country requiring the certifi- cate. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 31 PART V ENTRY, EXAMINATION AND DELIVERY

26. (1) Subject to paragraph (2), imported goods Form of entry. shall be entered as appropriate on — (a) Form No. C13, where such goods are for home Form No. C13. consumption; (b) Form No. C14, where such goods are imported Form No. C14. conditionally duty free under the Hawksbill Creek, Grand Bahama (Deep Water Harbour and Industrial Area) Act; Ch. 261. (c) Form No. C15, for a Bill of Sight (Provisional Form No. C15. entry); and (d) Form No. C16, for a Warehousing entry. Form No. C16. (2) Goods referred to in paragraph (1), with the exception of goods entered on Form No. C15, may be Form No. C15. entered manually or electronically prior to the arrival of the means of transport. (3) Bond shall be furnished, in the case of goods entered for warehousing, on Form No. CB3 to cover the Form No. CB3. removal of the goods from the place of unloading to the bonded warehouse. (4) The value of any imported goods which is required to be declared on a form prescribed under these Regulations shall, unless the form specifically requires otherwise, be declared in accordance with section 181 of, and the Third Schedule to the Act. Third Schedule. (5) Goods declared on all perfect entries shall be declared in accordance with — (a) the requirements of the forms of entry; (b) the Tariff Act and the Excise Act; and Ch. 295. (c) any requirement which the Comptroller may, for Ch. 293A. statistical purposes, order. (6) This regulation shall not apply to goods which are for transshipment or imported, in accordance with regulations 86 to 94, for a temporary use or purpose only.

27. (1) No person shall land from a means of Disembarkation transport except at a Customs place appointed in of persons. accordance with section 13 of the Act. (2) The persons referred to in subparagraphs (a) to (e) of paragraph (3) shall, on landing at any port of place from a means of transport which has arrived from or called LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 32] CUSTOMS MANAGEMENT at a foreign port, proceed forthwith to the baggage room or other place set aside for the examination of baggage and there remain until they receive permission from the Cus- toms authority to leave such room or other place. (3) Paragraph (2) applies to — (a) any person who is disembarking at such port or place; (b) any person who has any unaccustomed goods in his possession, whether upon his person or in his baggage; (c) the crew of any means of transport who is leaving such means of transport, either tem- porarily or otherwise, and wishes to remove the whole or or any part of his baggage from the means of transport; (d) any passenger who is temporarily leaving the means of transport and wishes to remove the whole or any part of his baggage from the means of transport; (e) any other person whom the Customs authority require to comply with paragraph (2). (3) A person who contravenes any provision of this regulation commits an offence. Access to 28. (1) No person shall enter the baggage room or baggage room. other place set aside for the examination of baggage ex- cept — (a) the persons required by the Customs authority to enter it; (b) the Customs authority; and (c) such other persons as may be permitted by the Customs authority to enter it. (2) A person who contravenes this regulation commits an offence. Baggage to be 29. (1) The baggage and any uncustomed goods in taken to examination the possession of any person to whom regulation 27 place. applies, whether upon such person or in their baggage, shall — (a) be taken without delay to the nearest place appointed for the examination of baggage or to such other places as the Customs authority may direct; STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 33 (b) not be removed from the place referred to in sub-paragraph (a) until (i) the baggage or goods have been examined and passed by the Customs authority; and (ii) any duty due on the baggage or goods have been paid to the Customs authority. (2) No person shall, until the Customs authority authorises its removal, remove any baggage or goods out of the baggage room or other place. (3) A person who contravenes this regulation commits an offence.

30. (1) Every person shall on entering The Bahamas Baggage make a declaration to the Customs authority of his baggage declaration. and of the articles contained therein or carried with him. (2) A declaration under paragraph (1) shall, at the discretion of the Customs authority, be made orally, electronically, or in writing on Form No. C17. Form No. C17. (3) All persons shall — (a) pay to the Customs authority any duty that is due; and (b) subject to regulation 29, forthwith remove their baggage from the baggage room or other place set aside for the examination of baggage.

31. The Customs authority may refuse to attend to Baggage any person until — examination. (a) the whole of such person’s baggage is presented in one place; or (b) where the baggage belongs to more than one person, all the owners of the baggage are present. Unclaimed

32. All baggage unclaimed or uncleared after five baggage. working days shall — (a) be removed by the master or agent of the means of transport to the Customs warehouse; and (b) be dealt with thereafter in accordance with the provisions of section 200 of the Act.

33. (1) The owner of any passenger’s unaccom- Unaccompanied panied baggage shall make declaration of such baggage baggage declaration. and the articles contained therein on Form No. C18. Form No. C18. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 34] CUSTOMS MANAGEMENT (2) The owner or importer of perishable goods who in special circumstances wishes to take delivery of such goods prior to passing of a perfect entry shall — Form No. C19. (a) apply to the Customs authority on Form No. C19; (b) submit to the Comptroller all documents relating to such goods; Form No. CB1. (c) furnish a bond in Form No. CB1 or provide security in such other form, and in the amount, as the Customs authority may determine; (d) enter such goods within ten days of taking delivery of them; and (e) maintain, and allow the Comptroller access to, all documents and records relating to such goods in accordance with the provisions of the Act. PART VI GENERAL AND PRIVATE BONDED WAREHOUSES Appointment of 34. (1) An application for the appointment of a bonded warehouse. building as a bonded warehouse shall be made by the Form No. C20. owner of the building to the Comptroller on Form No. C20. (2) An application under paragraph (1) shall — (a) be made only in respect of a building that is suitable for warehousing purposes in regard to its situation, construction and accommodation; and (b) be accompanied by a plan of the building and its situation in relation to other buildings and thoroughfares. Bonded 35. (1) The Comptroller shall issue a bonded warehouse- keeper’s licences warehouse-keeper’s licence on Form No. C21. and fees. Form No. C21. (2) The fee payable for a bonded warehouse- keeper’s licence shall — (a) be five hundred dollars ($500.00) per annum; and (b) where the licence is issued during the second, third or fourth quarter of any year, be respect- ively three-quarters, one-half, or one quarter of the full annual fee. (3) An applicant who is dissatisfied with a decision of the Comptroller under this regulation may, within fifteen STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 35 working days after the date on which the notice of the decision is given, appeal to the Customs Appeal Comm- ission under Part XXIV, Division 3, of the Act.

36. A licensed bonded warehouse-keeper shall give Bonds for a bond in Form No. CB2 — bonded warehouses. (a) to secure the duty on goods stored in a bonded Form No. CB2. warehouse; and (b) in compliance with the Customs laws relating to bonded warehouses.

37. (1) Bonded warehouses shall be distinguished by Bonded numbers allocated by the Comptroller. warehouses to be numbered. (2) The words “Customs Bonded Warehouse” and the number allocated to the warehouse shall — (a) be clearly and indelibly marked on the principal entrance to the warehouse, or elsewhere as the Customs authority shall approve; and (b) be removed only when the warehouse ceases to be appointed under the Customs laws. (3) A person who contravenes this regulation commits an offence and shall be liable on summary conviction to a fine of three hundred dollars ($300.00).

38. (1) Every warehouse-keeper shall — Obligations of warehouse- (a) provide such office accommodations, weights, keeper. scales, measures, and other facilities, for examining and taking account of goods and for securing them as the Customs authority may require; (b) keep a record of all goods warehoused in the bonded warehouse and have such record avail- able at all times for examination by the proper officer; (c) stack and arrange the goods in the bonded warehouse so as to permit reasonable access for the examination of every package at all times; (d) provide all necessary labour and materials for the storing, examining, packing, marking, coop- ering, weighing, and taking stock, of the ware- housed goods whenever the proper officer so requires. (2) The Comptroller may, where a warehouse-keep- er contravenes any of the provisions of this regulation, direct that no other goods shall be warehoused by such LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 36] CUSTOMS MANAGEMENT warehouse-keeper until the warehouse-keeper has, in the opinion of the Comptroller, complied with the relevant provisions. (3) A warehouse-keeper who contravenes any of the provisions of this regulation, or any direction given by the Comptroller under this regulation, commits an offence and is liable on summary conviction to a fine of one thousand dollars ($1,000.00). Stowage of 39. (1) The Customs authority may direct in what goods in bonded warehouse. parts or divisions of any bonded warehouse, and in what manner, goods shall be deposited. (2) Subject to section 191 of the Act, goods that have been warehoused in a bonded warehouse shall not, except with the approval of the Customs authority — (a) be moved or interfered with in any way; or (b) have any alteration made in the marks or numbers of any package of such goods. (3) A warehouse-keeper who contravenes, or who causes or permits a contravention of, any of the provisions of this regulation commits an offence and shall be liable on summary conviction — (a) to a fine of one thousand dollars ($1,000.00); and (b) forfeiture of the goods in respect of which an offence against paragraph (2) has been commit- ted. Warehouse- 40. (1) Every warehouse-keeper shall, on request, keeper to produce goods produce to the Customs authority all goods deposited in his deposited. bonded warehouse. (2) A warehouse-keeper who contravenes this regul- ation in the absence of a satisfactory explanation to the Customs authority commits an offence and shall be liable on summary conviction — (a) to a fine of one thousand dollars ($1,000.00) in respect of each package not produced; and (b) in addition to a fine, to payment forthwith of the duties in respect of each package not produced. Alterations to 41. (1) No person shall make any alteration or bonded warehouses. addition to any bonded warehouse without first obtaining the permission of the Comptroller. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 37 (2) A person who contravenes this regulation commits an offence and shall be liable on summary conviction to a fine of one thousand dollars ($1,000.00). PART VII GOVERNMENT BONDED WAREHOUSES

42. Rent shall be charged on goods warehoused, or Rent charges in entered for warehousing, in a government bonded ware- Government bonded house at the rates set out in the Third Schedule to the Port warehouses. Authorities Act. Third Schedule. Ch. 269.

43. (1) The owner of goods warehoused in a Goods to be government warehouse who has been given notice of a removed when Government proposal to close the warehouse shall, within the period bonded specified in the notice, enter the goods for — warehouse closed. (a) home consumption; (b) exportation; or (c) re-warehousing in another bonded warehouse. (2) Goods which are not entered pursuant to paragraph (1) and removed from the warehouse shall, on the expiry of the notice period, be dealt with in accordance with section 200 of the Act. PART VIII WAREHOUSING PROCEDURE

44. (1) The goods referred to in sub-paragraphs (a) Goods not to be to (g) hereinafter, and any other goods which the Customs warehoused. authority may from time to time deem to be unsuitable for warehousing, shall not be warehoused — (a) arms or ammunition for trade purposes; (b) explosives; (c) fireworks; (d) matches, other than safety matches; (e) goods of an explosive or highly combustible or inflammatory nature, excluding petroleum; (f) products for storage in places approved for the purpose by the Comptroller; (g) goods of a highly perishable, offensive or corrosive nature likely to cause damage or contamination to the warehouse or to the other goods stored therein. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 38] CUSTOMS MANAGEMENT (2) The Comptroller may, where the Comptroller requires that any goods entered for warehousing in a bonded warehouse be specifically secured while in the warehouse, require the warehouse-keeper in writing to provide to the Comptroller’s satisfaction a secure compartment in the warehouse for the storage of such goods and may refuse to allow the goods to be warehoused until a secure compartment is provided. Owner to keep 45. The owner of warehoused goods shall maintain packages in repair. the packages in which they are contained in a proper state of repair. Goods refused 46. (1) The Customs authority may, where goods for warehousing. entered to be warehoused are found by the Customs authority examining them to be insecurely packed, refuse such goods for warehousing. (2) A warehousing entry shall, where the Customs authority in accordance with the provisions of the Act refuses to permit goods to be warehoused, be deemed to be void and the goods deemed to be unentered. (3) Goods referred to in paragraph (2) which have been removed from a transit shed or a Customs area shall be returned to such shed or area without delay by, or at the expense of, the owner unless the Customs authority allows them to be entered forthwith for home consumption. (4) The owner shall be responsible for any loss or damage which may take place between the time goods are removed from, and the time they are returned to, a transit shed or a Customs area and examined by the Customs authority. Time during 47. (1) Goods shall not be removed from a transit which goods may be warehoused. shed or a Customs area to a bonded warehouse, or from one bonded warehouse to another, unless the warehousing of the goods can be completed during the working days and hours prescribed in regulation 5. (2) The Customs authority may, in special circumstances, allow the removal of goods otherwise than as required under paragraph (1). Conditions of 48. (1) The owner of goods may make application to repacking in warehouse. the Customs authority for permission to repack warehoused Form No. C22. goods in Form No. C22. (2) The Customs authority may grant permission to repack warehoused goods, upon application made under STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 39 paragraph (1), subject to such requirements as the Customs authority considers appropriate in regard to (a) the opening, removing, marking, stacking, sorting, weighing, measuring and closing, of the packages in which the goods to be repacked are, or are to be contained; and (b) the payment of duty on any part of the goods.

49. The owner of any goods deposited in a bonded Transfer of warehouse who desires to transfer ownership to another ownership of goods. person, and the person to whom it is desired to transfer ownership of the goods, shall each complete and sign in the appropriate places a form of transfer on Form No. C23. Form No. C23.

50. Warehoused goods shall be entered on the Entries for appropriate forms as follows — warehoused goods. (a) Form No. C24, ex-warehouse home consump- Form No. C24. tion; (b) Form No. C25, ex-warehouse exportation for Form No. C25. goods for use as stores for aircraft or vessels; (c) Form No. C26, ex-warehouse removal; Form No. C26. Form No. C27. (d) Form No. C27, re-warehousing.

51. Bond shall be furnished on the forms, submitted Bonds to be manually and or electronically, as follows — furnished. (a) Form No. CB3 for goods entered for removal; Form No. CB3. Form No. CB4. (b) Form No. CB4 for goods entered for use as stores on a means of transport; and (c) Form No. CB5 for goods entered for export- Form No. CB5. tation.

52. The Customs authority shall not accept entries Acceptance by for goods for warehousing or for removal for re- warehouse- keeper. warehousing, other than entries in respect of goods to be warehoused or re-warehoused in a bonded warehouse of which the owner of such goods is the licensed warehouse- keeper, unless the warehouse-keeper signifies on such entries in writing that he agrees to accept such goods into the warehouse for which they are entered.

53. (1) All goods entered — Goods to be consigned to the (a) for warehousing at a port other than the port at Customs which they are imported; or authority. (b) for removal from a warehouse at one port to a warehouse at another port, LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 40] CUSTOMS MANAGEMENT shall be consigned to the care of the Customs authority at the port at which the goods are to be so warehoused and the relative consignment note or other document relating to the movement of such goods shall be conspicuously marked “in bond”. (2) Goods referred to in paragraph (1) shall not be delivered to any person without the authority of the Customs authority. PART IX PROVISIONS RELATING TO CUSTOMS WAREHOUSES Customs 54. (1) Subject to paragraph (2), storage charges warehouse charges. shall be charged on all goods deposited, or deemed to be deposited, in a customs warehouse at the rates set out in the Third Schedule. Third Schedule to the Port Authorities Act. Ch. 269. (2) Storage charges shall not be charged on — (a) seized or detained goods; or (b) passengers’ baggage which is removed within five working days of the date of deposit in a Customs warehouse. (3) No person shall operate a private transit shed without — (a) first obtaining a written licence, in such form as the Comptroller may determine, issued by the Customs authority; and (b) payment to the Customs authority, at such inter- vals as the Customs authority may specify in the licence, of a licence fee equal to twenty-five percent of the total amount of storage fee charged by the operator of the transit shed in respect of goods stored. (4) Storage charges payable on goods under this regulation, and all other charges due to Customs on goods deposited or deemed to be deposited in a Customs warehouse, shall be paid to the Customs authority before the delivery of the goods. Customs houses 55. A Customs house shall, at any Customs place in deemed to be Customs The Bahamas where there is no Customs warehouse, be warehouses. deemed to be a Customs warehouse. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 41 PART X ENTRY OUTWARDS AND LOADING OF A MEANS OF TRANSPORT

56. (1) Entry outwards of a vessel in which any Entry outwards goods are to be exported shall be made by the master or his of vessels. Form No. C28. agent on Form No. C28. (2) The proper officer may permit the master of a private aircraft not carrying cargo and operated for pleasure and recreation only by a pilot who is not flying for reward or remuneration, or for business purposes, to make entry outwards in Form No. C7B. Form No. C7B.

57. (1) Subject to paragraph (2), goods for export- Entries for ation shall be entered on the appropriate forms, submitted exportation. manually and or electronically, as follows — (a) Form No. C29, export entry for domestic goods; Form No. C29. or (b) Form No. C30, re-export entry for imported Form No. C30. goods (not under drawback) (2) Paragraph (1) shall not apply to — (a) warehoused goods; (b) goods under drawback; (c) goods for transshipment; and (d) goods imported under the regulations relating to temporary importations. (3) Goods declared on export entries shall be declared in accordance with — (a) the requirements of the forms of entry; (b) the Tariff Act and the Excise Act; Ch. 295. (c) any requirement which the Comptroller may, for Ch. 293A. statistical purposes, order.

58. No goods shall, except with the written Loading of permission of the Customs authority and subject to such goods. conditions and directions as may be imposed, be put on board a means of transport departing to a foreign port. Application to

59. The master of a means of transport who wishes load at sufferance to proceed to a sufferance wharf or any place, other than an wharves and unapproved approved place of loading, to load cargo shall apply to the places. Customs authority for permission to do so on Form No. Form No. C11. C11. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 42] CUSTOMS MANAGEMENT Provision of

60. (1) The Customs authority may, upon ap- accommodation plication made under regulation 59, grant permission to and transport. load cargo subject to — (a) the master or his agent defraying the cost of providing, for each officer whose services the Customs authority may deem necessary at such sufferance wharf or other place — (i) accommodation in accordance with section 24 of the Act; and (ii) transport overland or by sea, as the Customs authority may decide, from and to the Customs place; and (b) such other conditions and directions as the Customs authority considers necessary to impose. (2) The Customs authority may as is necessary require the master of a means of transport proceeding to a sufferance wharf or other place to deposit to the Customs authority, m advance, a sum sufficient to cover the expenses referred to in paragraph (1). Goods not to be 61. (1) Subject to paragraph (2), no goods shall be loaded at sufferance wharf loaded at a sufferance wharf or at any place other than an until entered. approved place of loading until they have been entered. (2) The Comptroller may waive or modify the requirement of entry under paragraph (1) — (a) either generally in regard to any particular sufferance wharf or place; or (b) in any particular case. Master to deliver 62. (1) The master or his agent shall where the passenger list. Customs authority so requires deliver to the Customs authority, before a passenger embarks on a means of transport, a correct list of the passengers embarking on Form No. C9. Form No. C4. such means of transport on Form No. C9 or Form No. C4, as the case may be. (2) No person, including a passenger, shall embark on a means of transport at a Customs place designated under section 13 of the Act until permission to embark has been granted by the Customs authority. (3) The baggage of passengers of a means of transport proceeding to a foreign port — (a) shall be loaded at such place as the Customs authority may direct; and STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 43 (b) shall not, unless the Customs authority otherwise allows, be loaded until it has been examined and approved for shipment. (4) A person who contravenes any of the provisions of this regulation commits an offence and shall be liable on summary conviction to a fine of one thousand dollars ($1,000.00).

63. An exporter shall, where in accordance with Loading before section 116(2) of the Act the Customs authority permits the entry. loading prior to entry of goods, whether liable or free of export duty — (a) make application on Form No. C31; and Form No. C31. (b) furnish security, if the Customs authority so requires, in the case of goods liable to export duty.

64. The master or agent of a means of transport Cargo landed in shall, where goods have been unloaded in error — error. (a) make application to the Customs authority at the place of unloading on Form No. C32 for perm- Form No. C32. ission to reload the goods; (b) obtain permission in writing from the Customs authority to reload the goods before removing them from the place of unloading; and (c) observe all conditions in regard to the removal and reloading of the w goods as the Customs authority may impose.

65. The master of a means of transport shall make Loading of duty application to the Customs authority on Form No. C33 paid and free stores. where he desires to load — Form No. C33. (a) duty paid stores, other than drawback; or (b) stores which are not liable to duty.

66. The master of a means of transport shall comply Loading of with the relevant regulations where he desires to load as drawback and dutiable stores. stores — (a) any goods from a bonded warehouse; or (b) any goods under drawback. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 44] CUSTOMS MANAGEMENT Transfer of

67. (1) The master of a means of transport shall, stores. where he desires to transfer stores from one means of transport to another, make application to the Customs Form No. C34. authority on Form No. C34. (2) Stores subject to import duty shall not be transferred from one means of transport to another until Form No. CB4. bond has been given on Form No. CB4. (3) A person who contravenes any of the provisions of this regulation commits an offence and shall be liable on summary conviction to a fine of one thousand dollars ($1,000.00). Conditions of 68. The loading and transfer of stores shall — loading or transfer of stores. (a) be subject to the observance by the applicant of any conditions imposed by the Customs author- ity; and (b) not commence until the appropriate entry has been passed or application granted. Production of 69. (1) All stores shall be produced to the Customs stores before landing. authority before being put on board a means of transport. (2) Subject to paragraph (3), all stores upon being put on board a means of transport shall not, except in the case of commissioned vessels, be taken into use while the means of transport is within The Bahamas without the express permission of the Customs authority. (3) Stores may be taken into immediate use if they are — (a) duty paid stores on which a drawback of customs duty is not claimed; (b) duty paid stores on which a remission, refund or rebate of excise duty is not claimed; or (c) stores which are not liable to duty. (4) A person who contravenes any of the provisions of this regulation commits an offence and shall be liable on summary conviction to a fine of one thousand dollars ($1,000.00). Conditions under 70. Goods entered under bond for exportation, or which goods are deemed to be put use as stores, or for transshipment, shall not unless the on board. Comptroller otherwise directs be deemed to have been put on board a means of transport unless such goods are — (a) entered on an appropriate form; STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 45 (b) produced to the Customs authority for exam- ination immediately prior to loading; (c) loaded on the exporting means of transport immediately after examination; (d) produced to the Customs authority, if so re- quired, after loading; (e) certified on the appropriate form by the master or other principal officer of the means of trans- port as having been received on board; and (f) except in the case of a means of transport stores, included in the outward manifest of the means of transport.

71. (1) Goods reported for transshipment shall be Transshipment entered on the appropriate forms, submitted manually and entry and bond form. or electronically, as follows — (a) Form No. C35, entry for transshipment; and Form No. C35. (b) Form No. CB6, furnishing of transshipment Form No. CB6. bond. (2) Notwithstanding paragraph (1) of this regulation and regulation 70(a), no entry and no transshipment bond shall be required in respect of goods reported for transshipment at the Freeport Container Port. (3) Goods which have not been reported for transshipment and have been unloaded may be entered for transshipment in accordance with this regulation where — (a) such goods have not been entered under the Customs laws; (b) the master or agent applies for and obtains the permission of the Customs authority to amend the inward report of the importing means of transport. (4) Goods reported for transshipment shall be entered and re-shipped within (a) twenty-one days of the date of the commencement of discharge of the importing aircraft or vessel; or (b) such further period as the Customs authority may allow.

72. (1) Goods entered for transshipment may be Transshipment transshipped direct from the importing means of transport direct. to the exporting means of transport — LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 46] CUSTOMS MANAGEMENT (a) with the permission of the Customs authority and subject to such conditions as the Customs authority may impose; and (b) where such goods are reported by the importing means of transport for transshipment. (2) Goods reported for transshipment at the Freeport Container Port shall be subject to a fee of — (a) twenty-five cents ($0.25) per shipping container landed at the Port; and (b) twenty-five cents ($0.25) per shipping container exported from the Port. (3) In this regulation, “Freeport Container Port” means the port situated on the island of Grand Bahama and appointed as a port under the Act. PART XI DEPARTURE AND CLEARANCE OF A MEANS OF TRANSPORT Exemption of 73. (1) In accordance with section 93 of the Act, and certain vessels from clearance. subject to this regulation, a vessel may depart from The Bahamas without application being made by the master of such vessel for a certificate of clearance, and without the issue of such a certificate, where the vessel — (a) is intended for pleasure purposes only; (b) is engaged in a voyage for recreation, sporting or pleasure purposes only; (c) is not carrying cargo; Form No. C2A. (d) was reported inwards on Form No. C2A, “Inward Report - Pleasure vessels”; and Form No. C39. (e) was issued with a temporary cruising permit on Schedule. Form No. C39 as set out in the Schedule. (2) The master of a vessel referred to in sub- paragraphs (a) to (e) of paragraph (1) shall, upon arrival at the first foreign port after departure from The Bahamas, dispatch to the Comptroller by the most expeditious means Form No. C39. the temporary cruising permit, on Form No. C39, issued to him upon arrival of the vessel in The Bahamas. (3) A person who contravenes any of the provisions of this regulation commits an offence and shall be liable on summary conviction to a fine of one thousand dollars ($1,000.00). STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 47

74. The certificate of clearance of a vessel departing Form of to a foreign port shall be issued on Form No. C36. clearance of vessel. Form No. C36.

75. (1) The outward cargo manifest of a vessel shall Outward be on Form No. C37 and contain particulars of — manifest of vessel. (a) all cargo shipped, in accordance with the Form No. C37. description contained in the relevant bill of lading or freight note; and (b) the weight or cubic measurement of the cargo in the manner prescribed in regulation 14. (2) The Customs authority may require the master of a means of transport departing from The Bahamas to deliver to the Customs authority a passenger list on Form Form No. C4. No. C4. (3) The master of a means of transport departing from The Bahamas shall, if required by the Customs authority, furnish in respect of each port in The Bahamas from which the vessel departs — (a) a separate outward manifest on Form No. 37; Form No. 37. and (b) a separate passenger list on Form No. C4. Form No. C4.

76. (1) The master of an aircraft shall, before General departing to a foreign port, deliver to the Customs declaration and clearance of authority a general declaration on Form No. C7 in aircraft. duplicate. Form No. C7. (2) The Customs authority shall sign and return to the master a copy of the general declaration on the said Form No. C7 which signed copy shall be the certificate of Form No. C7. clearance of the aircraft. (3) The outward cargo manifest of an aircraft shall be on Form No. C8 which shall be attached to the general Form No. C8. declaration on Form No. C7. Form No. C7. (4) The Customs authority may require the master of an aircraft departing from The Bahamas to deliver to the authority a passenger list on Form No. C9. Form No. C9. (5) The master of an aircraft shall furnish in respect of each port in The Bahamas from which the aircraft departs — (a) a separate general declaration on Form No. C7; Form No. C7. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 48] CUSTOMS MANAGEMENT Form No. C8. (b) a separate cargo manifest on Form No. C8, except where no cargo is loaded or no passengers embark; and (c) if the Customs authority so requires, a separate Form No. C9. passenger manifest on Form No. C9 except where no cargo is loaded or no passengers embark. Shipments short 77. The Customs authority may allow the master or or in excess of manifest. agent of a means of transport to amend the cargo manifest Form No. C8. on Form No. C8 or on Form No. C37, as the case may be, Form No. C37. in respect of any goods found to have been shipped short or in excess of the manifest. PART XII COASTING TRADE Coastwise 78. (1) Subject to paragraphs (2) and (3), the transire transire and clearance. for coastwise cargo carried by a means of transport under section 133 of the Act, and the combined transire and clearance for coasting means of transport and their cargoes Form No. C38. under section 136 of the Act, shall be on Form No. C38. Form No. C7A. (2) The combined inward report and cruising permit on Form No. C7A shall, in the case of a private aircraft not carrying cargo and operated for pleasure and recreation only by a pilot who is not flying for reward, remuneration or for business purposes, be deemed to be the transire for coastwise voyages by such aircraft. (3) The transire for coastwise voyages shall, in the case of a pleasure vessel not carrying cargo and engaged in a voyage for recreation, sporting or pleasure purposes only Form No. C2A. that is reported inwards on Form No. C2A “Inward Report- Form No. C39. Pleasure Vessels”, be on Form No. C39 “Temporary Cruising Permit”. Separate transires 79. Separate transires shall, where cargo is loaded in for each port. a means of transport for carriage coastwise to more than one port or place, be prepared for each port or place. Loading and 80. (1) Coastwise cargo shall not be loaded on a unloading of coastwise cargo. means of transport for carriage coastwise, or removed from a Customs area or a transit shed after it has been unloaded or landed, without the prior authority of the Customs authority. (2) A person who contravenes any of the provisions of this regulation commits an offence. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 49

81. The master of a coasting means of transport who Application to load at sufferance wishes to proceed to a sufferance wharf or to any place, wharves and other than an approved place of loading or unloading, to unapproved load or unload coastwise cargo shall apply to the Customs places. Form No. C11. authority for permission on Form No. C11.

82. (1) The Customs authority may, upon app- Provision of lication made under regulation 81, grant permission to load accommodation and transport. or unload subject to — (a) the master or his agent defraying the cost of or providing for each officer whose services the proper officer may deem necessary at such sufferance wharf or other place — (i) accommodation in accordance with section 24 of the Act; and (ii) transport overland or by sea, as the Customs authority may decide, from and to the Customs place; and (b) such other conditions and directions as tire Customs authority considers necessary to impose. (2) The Customs authority may require if necessary a master of the means of transport proceeding to a sufferance wharf or other place to deposit with the Customs authority in advance a sum sufficient to cover the expenses referred to in paragraph (1).

83. No coastwise cargo shall, except with the Transire to be written permission of the Customs authority, be loaded on delivered before loading or or unloaded from a means of transport until the master has unloading. delivered to the Customs authority the transire relating to the cargo to be loaded or unloaded.

84. The Customs authority may permit the master or Amendment of agent of a means of transport, on application, to amend the transire. transire if any cargo is found to be in excess or short of that described in the transire. PART XIII RE-IMPORTED GOODS

85. (1) The certificate of export for the purposes of Export dealing with re-imported goods under section 177 of the certificates for goods intended Act shall be on Form No. C40. for re- importation. (2) A person desiring to export goods temporarily, Form No. C40. and intending to re-import them under Section 177 of the LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 50] CUSTOMS MANAGEMENT Act, shall reproduce them to the Customs authority at a Customs place for examination prior to exportation. (3) The Customs authority may issue an export certificate on Form No. C40 if satisfied that on re- importation it will be possible to identify the goods — (a) by reason of marks or numbers indelibly marked on such goods; or (b) by affixing a customs seal to such goods. (4) The Customs authority may, if not satisfied that on re-importation it will be possible to identify the goods, refuse the issue of an export certificate. (5) On re-importation — (a) the goods shall be produced to the Customs authority at the port or place of importation, together with the certificate of export, for examination or identification of the goods; and (b) the Customs authority may, if satisfied that the goods are the same goods as those exported, authorise importation under section 177 of the Act. PART XIV GOODS IMPORTED FOR A TEMPORARY USE OR PURPOSE Goods imported 86. Section 197 of the Act shall apply to — for temporary use or purpose. (a) goods approved as fine jewellery by the Comptroller and imported on consignment where — (i) security is furnished for the exportation of the goods; and (ii) the goods are exported within six months of the date of importation or duty is paid on any such goods not so exported; (b) goods for use at any convention or similar business meeting held in The Bahamas and intended to be re-exported at the conclusion of such convention or meeting where — (i) security is furnished, if the Comptroller so requires, for the exportation of the goods; and STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 51 (ii) the goods are exported within one month of the date of the conclusion of such conven- tion or meeting; (c) samples of travelling salesmen, not intended for sale, where — (i) permission is given by the Comptroller for temporary importation of such samples; and (ii) security is furnished for exportation of such samples within three months of the date of importation; (d) goods imported solely for renovation or repair and not intended for use in The Bahamas after such renovation or repair has been effected where — (i) the goods are exported within three months of the date of importation; and (ii) security for such exportation is furnished, if the Comptroller so requires; (e) subject to regulation 88, motor cars, motor cycles, and pleasure vessels, arriving otherwise than under their own power; (f) subject to regulation 87, commercial vessels arriving for a temporary stay in The Bahamas during a voyage commencing and ending outside The Bahamas where such vessels are wholly owned and operated by persons whose principal place of business is outside The Bah- amas; (g) subject to regulation 90, pleasure vessels arriving under their own power; (h) photographic and cinematographic equipment, sound recorders and sound producers, belonging to the foreign press or to foreign radio, television and motion picture services and the clothes and props belonging to actors and actresses accompanying such services where — (i) the Minister of Tourism has approved the importation free of duty of such goods; and (ii) the importer has provided security for the exportation of the goods from the Bahamas within one year from the date of their importation or within such extended period as the Minister may allow; LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 52] CUSTOMS MANAGEMENT (i) subject to regulation 94, any goods other than cinematographic films imported for a temporary use or purpose approved by the Minister. Application and 87. (1) A person who desires to import any goods procedure for temporary under the provisions of sub-paragraphs (a), (b), (c), (d), (e), importation. (h), or (i) of regulation 86 shall apply to the proper officer Form No. C41. on Form No. C41 and declare — (a) the temporary use or purpose for which the goods are imported; (b) the full particulars of the goods, specifying their nature and any further particulars necessary for their valuation and identification; (c) the approximate date on which, and the port at which, the goods will be re-exported. (2) Invoices or other documentary evidence of value shall, where the Customs authority so requires, be produced and attached to an application under paragraph (1) and retained by the proper officer. (3) The importer shall, where security is required to be furnished under regulations 86, 88, or 94, at the election of the Customs authority — (a) deposit a sum equal to the duty on the goods; or Form No. CB7. (b) provide a bond on Form No. CB7. (4) On exportation of the goods — (a) the owner of the goods shall — (i) give due notice to the Customs authority at the port of exportation of his intention to re- export the goods; and (ii) shall deliver to the Customs authority the Form No. C41. copy of the application Form No. C41 issued to him at the port of importation Form No. C42. together with the temporary import Form No. C42 issued in the case of goods to which regulation 88 applies; (b) the goods shall be produced to the Customs authority at the port of exportation for examin- ation and identification to the satisfaction ofthe Customs authority; (c) the goods shall be re-exported within the appropriate period of time prescribed in regula- tions 86, 88 and 94, respectively, for such goods. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 53 (5) A deposit paid or a bond provided shall not be refunded or cancelled unless the conditions referred to in paragraph (4) are fulfilled.

88. (1) Motor cars, motor cycles, and pleasure Temporary vessels intended for temporary importation, and for such importation of motor cars, etc. importation otherwise than under their own power — (a) shall be imported by, and for the use of, a per- son — (i) not ordinarily resident in The Bahamas; or (ii) who has entered The Bahamas to be employed for a period not exceeding six months; (b) shall not be used for commercial purposes or for hire; (c) shall be subject to application for temporary importation being made by the importer in accordance with regulation 87 on Form No. C41 Form No. C41. and, at the election of the Customs authority — (i) subject to paragraph (2), payment of a deposit of a sum equal to the duty on the imported article; or (ii) provision of a bond on Form No. CB7 for Form No. CB7. the due exportation of the imported article; (d) shall, where the importer’s application is approved by the Customs authority, be issued a temporary import permit on Form No. C42; Form No. C42. (e) subject to paragraph (3), shall be exported in accordance with regulation 83 within six months of the date of importation or, if the imported article is a pleasure vessel, within twelve months of such date. (2) No deposit shall be required in respect of the S.I. 32/2016 temporary importation of a pleasure vessel to which Heading/Subheading 9829.0040 to the Tariff Act applies Ch. 295. but the importer of the vessel shall — (a) pay a fee of fifty dollars ($50.00) for the issue of the temporary permit under sub-paragraph (d) of paragraph (1); and (b) give a written undertaking to provide the Comptroller with the proof of the export of the vessel within a reasonable time of its expor- tation. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 54] CUSTOMS MANAGEMENT (3) The Minister may, upon application to the Comptroller by the importer of a pleasure vessel, approve the extension of the period referred to in sub-paragraph (e) of paragraph (1) — (a) up to a maximum of two years in aggregate; (b) upon the payment of five hundred dollars ($500.00) for each extension approved; and (c) subject to the continuing condition that the vessel is not used during any extended period for commercial purposes or hire. Temporary 89. The Customs authority may permit the importation of commercial temporary importation of a commercial vessel which vessels. complies with sub-paragraph (f) of regulation 86 for the duration of a period of time necessary for — (a) unloading and loading cargo and stores; (b) disembarking and embarking passengers; (c) such other purposes as the Customs authority may approve. Temporary 90. Pleasure vessels arriving under their own power importation of pleasure vessels. for temporary importation — (a) shall be imported by, and for the use of, a person not ordinarily resident in The Bahamas or a person who has entered The Bahamas to be employed for a period not exceeding six months; (b) shall not be used for commercial purposes or for hire; Form No. C2A. (c) shall report their arrival on Form No. C2A as prescribed by regulation 9. Fee for pleasure 91. (1) A temporary cruising permit shall, on vessel. Form No. C39. approval of the inward report by the Customs authority, be issued on Form No. C39 upon payment of — S.I. 46/2015 (a) a fee of one hundred and fifty dollars ($150.00) for a pleasure vessel not exceeding thirty-five feet in length; S.I. 46/2015 (b) a fee of three hundred dollars ($300.00) for a pleasure vessel exceeding thirty-five feet in length. (2) The fees referred to in paragraph (1) shall cover the costs of — (a) a fishing permit under the Fisheries Resources Ch. 244. (Jurisdiction and Conservation) Act; (b) a cruising permit under regulation 90(a); STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 55 (c) attendance fees payable in respect of attendance by a Customs officer pursuant to regulation 7; and (d) overtime and travel expenses in respect of the attendance of an Immigration officer. (3) Subparagraphs (a) and (b) of paragraph (1) shall not apply for tender vessels and ancillary equipment being towed or on board a pleasure vessel. (4) Where a pleasure vessel under sub-paragraphs (a) or (b) of paragraph (1) carries more than three passengers, every additional passenger of or above the age of six years who is not a resident passenger shall be subject to a tax of twenty ($20.00) dollars as specified under the Passenger Tax Act. Ch. 379. (5) The fee paid in respect of a pleasure vessel under subparagraphs (a) and (b) of paragraph (1) shall permit such vessel to enter The Bahamas twice within a ninety day period.

92. A pleasure vessel entering The Bahamas shall be Number of allowed to import the maximum of — firearms and ammunition (a) three firearms inclusive of handguns, rifles, and allowed for a shotguns, where such calibre of firearms shall pleasure vessel. not exceed three hundred and eight calibres. (b) two hundred and fifty rounds of ammunition per firearm.

93. (1) A pleasure vessel shall depart from The Cruising permit Bahamas — extension for pleasure vessel. (a) within twelve months of the date of arrival; or (b) within such further period, not beyond two years from the date of arrival, as may upon application to the Comptroller be approved by the Minister, subject to — (i) the continuing condition that the vessel is not used during any extended period for commercial purposes or hire; and (ii) the payment of a fee of five hundred dollars S.I. 46/2015 ($500.00) for each extension period approved by the Minister. (2) A temporary cruising permit shall, on departure of a pleasure vessel from The Bahamas, be surrendered to the proper officer when application for clearance is made or dealt with in accordance with regulation 73. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 56] CUSTOMS MANAGEMENT Temporary 94. (1) The temporary importation of goods under importation of other goods. subparagraph (i) of regulation 86 shall be — (a) subject to — (i) the prior approval of the Minister; (ii) application being made on importation to Form No. C41. the Customs authority on Form No. C41 as prescribed and security furnished in accordance with regulation 87; (iii) the goods being exported in accordance with regulation 84 within twelve months of the date of importation or within such further extended periods of three months as may be granted by the Minister. (b) granted for a period of three months from the date of importation up to a maximum period of twelve months which maximum period the Minister may upon reasonable cause being shown further extend by additional periods of three months; and (c) subject to subsection (2), subject to payment of a customs duty of ten per centum ad valorem in respect and at the commencement of each three months of the period of temporary importation. (2) No customs duty shall be charged, levied or collected in respect of any period of temporary importation of goods imported — (a) by a religious organisation for use for religious purposes; (b) for the purpose of a cultural or sporting event or any other event approved by the Minister; (c) by any person who is a musical recording artist and is in The Bahamas temporarily for the purpose of recording in The Bahamas. Fee for heavy 95. A heavy duty vehicle which carries aggregate, duty vehicles. including rock, sand, cement or asphalt, shall be subject to a fee of three ($3.00) dollars per tonnage of aggregate and such fees shall cover the cost of the fee for use of such heavy duty vehicle under the Road Traffic (Fee for the Use of Road by Heavy Duty Vehicle) Regulations. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 57 PART XV APPLICATION OF DUTIES

96. The importer may on request, for the purpose of Goods payment of duty where a consignment of imported goods classifiable under contains goods which are classifiable under several tariff several tariff headings. headings, apply to all the goods in the consignment the tariff heading, of the several headings applicable to the goods, which attracts the highest rate of duty.

97. (1) The declaration of value required under the Declaration of Third Schedule of the Act shall be on Form No. C43. value. Third Schedule. (2) An owner who in accordance with Section 99 of Form No. C43. the Act desires to authorise an agent to make the declaration of value on his behalf shall give authority to such agent on Form No. C44. Form No. C44. (3) A declaration of value in writing shall not be required for goods the importation of which does not require a written entry.

98. (1) The Comptroller may, in the case of a Simplified continuous flow of goods supplied by the same seller to the declaration value. same buyer under the same conditions, waive the requirements to be furnished in support of each entry. (2) The Comptroller may, in such cases and subject to such conditions as the Comptroller may deem fit to impose, determine a percentage in respect of those elements of the value by which the price paid or payable is adjusted in order to arrive at the value required by the Third Schedule. Third Schedule of the Act. (3) Application for permission to make a simplified declaration of value under this regulation shall be made on Form No. C45.

99. (1) The provisions of the Third Schedule of the Application of Act shall apply mutatis mutandis to — duty free goods and goods liable (a) goods free of duty; and to specific duty. Third Schedule. (b) goods liable to specific rates of duty for which customs entry is required. (2) The declaration of value may, where sub- paragraph (b) of paragraph (1) applies, be made in the entry. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 58] CUSTOMS MANAGEMENT PART XVI DRAWBACK, REMISSION, REBATE AND REFUND Basis of 100. Drawback shall be payable according to the drawback. actual quantity of goods exported, or shipped for use as stores, as the case may be. Conditions for 101. Drawback shall be granted only in respect of granting drawback. goods that — (a) are not prohibited by any law from being exported or put on board any means of transport for use as stores; (b) have been entered on a perfect entry. Drawback 102. (1) A person claiming drawback shall — documents. (a) enter the goods for exportation, or shipment for Form No. C46. use as stores, on Form No. C46 at the port of exportation; and (b) within three months of the date of exportation, Form No. C47. submit a drawback claim on Form No. C47. (2) Drawback shall not, unless otherwise provided under these Regulations, be paid on any goods unless the total drawback involved on the claim exceeds ten dollars ($10.00). (3) Security shall, where the Customs authority so requires, be given by bond — Form No. CB4. (a) on Form No. CB4 for the due shipment of goods entered under drawback for use as stores; or Form No. CB5. (b) on Form No. CB5 for the due exportation of goods entered under drawback for export. Refund of sums 103. Application for refund in accordance with overpaid or paid in error. section 182 of the Act of sums claimed to have been Form No. C48. overpaid, or paid in error, shall be made on Form No. C48 together with such proof of overpayment, or payment, as the Customs authority may require. Remission or 104. Application for remission or refund of duty in refund of duty on damaged, lost, accordance with section 183 of the Act shall be made to the destroyed or Customs authority, as appropriate, on Forms No. C49 and pillaged goods. C50 together with — Form No. C49. Form No. C50. (a) such proof, as the Customs authority may require, of the damage, loss, pillage or destruction of the goods; STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 59 (b) such evidence, as the Customs authority may require — (i) that the goods have not been, and will not be, consumed in The Bahamas; (ii) that the carrier or insurer of the goods has made an allowance to the owner in respect of the damage.

105. (1) Application for remission or refund of duty Remission or in accordance with section 183(1)(b) of the Act shall be refund of duty on goods of faulty made in writing to the Comptroller together with such manufacture. proof as the Comptroller may require that the goods were not in accordance with the contract of sale and that the seller has consented to the goods — (a) either being returned unused to the seller; or (b) being destroyed, unused. (2) Goods shall, where an application is approved and the goods are to be returned to the seller, be dealt with as drawback goods in accordance with section 187 of the Act and regulations 101, 102 and 103. (3) Regulation 102(b) shall not apply where remission of duty is claimed in respect of goods referred to in paragraph (2) and the drawback claim submitted on Form No. C47 as prescribed, if and when approved, shall Form No. C47. be the warrant for the remission of duty. (4) Goods shall, where an application is approved and the goods are to be destroyed, be destroyed under the supervision of the Customs authority. (5) Subject to paragraph (6), the importer may where the Customs authority is satisfied that the goods have been destroyed claim remission or refund of the duty on the goods and such claim shall be on Form No. C48 as Form No. C48. prescribed. (6) Form No. C48 shall, where the duty on goods Form No. C48. has not been paid and remission of duty is claimed, be suitably amended and, if and when the claim is approved, shall be the warrant for remission of the duty. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 60] CUSTOMS MANAGEMENT PART XVII FORFEITURES, SEIZURES, LEGAL PROCEEDINGS AND COMPOUNDING OF OFFENCES Seizure notice. 106. The notice of seizure of any means of transport, Form No. C51. goods or other thing shall be on Form No. C51. Request for 107. The written request by a person that a compounding of offence. contravention of the Customs laws be dealt with by the Form No. C52. Comptroller under section 290 of the Act shall be on Form No. C52. PART XVIII S.I. 32/2016 CUSTOMS BROKERS AND AUTHORISED COURIERS Customs broker’s 108. (1) A licence for a customs broker shall — licence. Form No. C53. (a) be issued on Form No. C53; and (b) expire on the 31st December of each year. (2) Application for a licence or renewal of a licence shall be made in writing to the Comptroller. (3) An applicant shall, upon approval of the application by the Comptroller — (a) pay the licence fee of one hundred dollars ($100.00); Form No. CB8. (b) furnish security by bond on Form CB8 in such sums as the Comptroller may require; and (c) submit, where the Comptroller so requires, a tariff of the rates to be charged for services rendered to the public. S.I. 32/2016 (4) The Comptroller may require the security vetting of any applicant under this regulation or any employee thereof. Requirements for 108A. (1) On the date of commencement of these courier licence. Regulations, every person carrying on a business as a courier S.I. 32/2016 or desirous of carrying on such business shall — (a) make application in writing to the Comptroller to be licensed as an authorised courier and submit— (i) a current business licence in accordance Ch. 329. with the Business Licence Act, 2010; STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 61 (ii) a current customs broker licence in accordance with regulation 108; (iii) a tax identification number in accordance with the Value Added Tax Act, 2014, if Ch. 370A. applicable; and (iv) a police character certificate not older than six months preceding the date of the application; and (b) apply in Form No. C72 for the inspection and approval of the premises in which the business is currently or intended to be carried out. (2) The Comptroller may require the security vetting of any applicant under this regulation or any employee thereof. (3) Upon approval of an application referred to in paragraph (1), the applicant shall— (a) pay the licence fee of one hundred dollars ($100.00); (b) furnish security by bond in Form CB13; and (c) submit, where the Comptroller so requires, a tariff of the rates to be charged for services rendered to the public, and the Comptroller shall issue a licence in Form No. C71. (4) The condition of the bond shall be that the applicant shall agree to pay the duty, if any, not levied or short levied, if applicable on any goods taken by them, within five days or risk forfeiture of surety.

108B. (1) Where goods are imported or exported by Procedures to be an authorised courier— followed by authorised (a) all goods transported must be manifested and couriers. submitted electronically, prior to the arrival or S.I. 32/2016 departure of the goods; (b) the authorised courier or the authorised agent of a courier service with goods to be cleared by Customs shall upon arrival of the aircraft or vessel, immediately notify the proper officer of the arrival of imported goods or departure of the exported goods; (c) the imported goods shall not be dealt with in any manner except as stipulated in the Act and these Regulations or as directed by the Comptroller; LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 62] CUSTOMS MANAGEMENT (d) no person shall, except with the permission of the appropriate officer, open any packages imported; and (e) such goods shall be categorized into Division A and Division B. (2) For the purposes of this Part, Division A goods shall include— (a) computers; (b) television and accessories; (c) radios; (d) DVDs; (e) tapes or phonographs; (f) printers; (g) food items; (h) small auto parts; (i) air condition parts; (j) mail order items; (k) catalogue items; (l) medicine; (m) cellular phones; (n) cameras; (o) jewellery; (p) eyeglasses; (q) contact lenses; (r) books; (s) bullion or currency; (t) consular and diplomatic goods; (u) dental supplies; (v) human remains; (w) parts for aircrafts and vessels; and (x) documents. (3) Upon arrival of Division A goods, an authorised courier may in Form No. C19 or such other acceptable surety approved by the Comptroller, apply for the immediate release of the goods and shall – (a) subsequent to the release of such goods, submit the required home consumption entry declaration no later than five working days after the release of the goods; and STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 63 (b) have no outstanding shipments prior to future releases. (4) For the purposes of this Part, Division B goods shall include all other goods transported by an authorised courier and which are not listed in paragraph (2). (5) An authorised courier transporting Division B goods shall be responsible for the safe transfer of such goods directly to a Customs place to be deposited into a pre-determined cargo bay for clearance by Customs, unless being cleared at another designated cargo transit shed. (6) Where an authorised courier is transporting goods that are destined for Nassau through a Family Island port, the Customs Officer at that port shall declare all such goods on the ‘Duty Not Paid’ section of Form No. C38 prior to the shipping of the goods to Nassau where any applicable duty, levy or tax shall be paid.

109. (1) The Comptroller may refuse, for any good or Refusal, sufficient cause, an application for a customs broker’s suspension or revocation of licence. broker’s licence. (2) The Comptroller may, by order, suspend, revoke, or refuse to renew, a customs broker’s licence — (a) on the grounds that the broker has committed an offence involving dishonesty or fraud; or (b) for any other good or sufficient cause. (3) A copy of an order issued under paragraph (2) shall be delivered to the broker at his usual place of business. (4) A person who is dissatisfied with a decision of the Comptroller under paragraphs (1) and (2) above may, within fifteen working days after the date on which notice of the decision is given, appeal to the Comptroller of Customs under Part XXIV, Division III, of the Act. (5) For the purposes of this regulation, customs S.I. 32/2016 broker shall include authorised courier.

110. (1) A person who, without having valid licence Offence to act as issued under these Regulations, in any way acts as, or customs broker without a licence. claims to be, a customs broker commits an offence and S.I. 32/2016 shall be liable on summary conviction to a fine of one thousand dollars ($1,000.00). (2) For the purposes of this regulation, customs S.I. 32/2016 broker shall include authorised courier. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 64] CUSTOMS MANAGEMENT PART XIX AUTHORISED ECONOMIC OPERATOR Application for 111. (1) A certificate granting status as an authorised authorised economic economic operator shall be issued on Form No. C57 and operator’s status. shall expire on the 31st day of December of each year. Form No. C57. (2) Application for a grant of status, or renewal of status, as an authorised economic operator shall be made in writing, or in electronic form, and provide such particulars as the Comptroller may require. (3) An applicant shall, upon approval of an application by the Comptroller — (a) pay a fee of five hundred dollars ($500.00); Form No. CB11. (b) furnish security by bond on Form No. CB11 in such sum as the Comptroller may require. (4) The Customs authority shall, within thirty calendar days of receipt of an application that does not contain all the particulars required — (a) make written request to the authorised economic operator to supply the relevant information; and (b) include in the request the grounds for making the request. (5) A certificate granting status as an authorised economic operator may be made subject to such conditions and criteria as the Comptroller may impose. Rejection of 112. An application for the grant of status as an application. authorised economic operator shall not be accepted where — (a) the applicant does not meet the requirements of section 102 of the Act; (b) the applicant — (i) has been convicted of a serious criminal offence linked to the economic activity of the applicant; or (ii) is subject to bankruptcy proceeding at the time of the submission of the application; (iii) has a legal representative in Customs matters who has been convicted of a serious criminal offence related to an infringement of Customs laws and linked to his activity as legal representative; STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 65 (c) any other circumstances exist in respect of the applicant or application which infringe on Customs laws.

113. (1) The Customs authority shall, within five Procedure for working days of receipt of an application for the grant of grant of status as authorised status as an authorised economic operator, communicate economic the application to the Customs authorities of all other operator. member states in accordance with Section 102 of the Act. (2) The Customs authority shall, where it has relevant information which may prejudice the grant by a member state of authorised economic operator status, communicate such information to the Customs authority of the member state which is considering the grant of authorised economic operator status. (3) For the purposes of this section “member state” means a member state of the European Union and CARIFORUM states in respect of which the Economic Partnership Agreement has come into force.

114. (1) An authorised economic operator shall Information inform the Customs authority which granted such status of exchange. all factors arising after status is granted which may influence its continuation or content. (2) The Customs authority shall make available all relevant information at its disposal to the Customs authorities of the other member states where the authorised economic operator carries out Customs related activities.

115. (1) An electronic information and communi- International cation system, defined by the international body and the exchange of information. Customs authorities in agreement with each other, shall be used for — (a) the information and communication process between the Customs authorities; and (b) the information of the international bodies and the authorised economic operators. (2) Information arising from use of the system referred to in paragraph (1) may be made available on the internet subject to such safeguards as the Customs authority deems appropriate.

116. (1) The status of an authorised economic Suspension of operator shall be suspended by the Customs authority authorised economic where — operator status. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 66] CUSTOMS MANAGEMENT (a) non-compliance by the authorised economic operator with the conditions or criteria to which his status is subject has been detected; or (b) the Customs authorities have sufficient reason to believe that an act, which gives rise to an infringement of the Customs laws, has been perpetrated by the authorised economic oper- ator. (2) The Customs authority, where an authorised economic operator whose status is suspended has to the satisfaction of the Customs authorities taken the necessary measures to comply with the conditions and criteria to which such status is subject, shall — (a) withdraw the suspension of status; and (b) inform the authorised economic operator and the Customs authorities of the other member states of the withdrawal of the suspension. Review of status 117. (1) The status of an authorised economic oper- of authorised economic ator shall be subject to review by the Customs authority operator. every eighteen months and an authorised economic operator shall, in accordance with section 46 of the Act, make available all documents at all reasonable times for examination or inspection by the Customs authority. (2) A person who is dissatisfied with a decision of the Customs authority under this Part may within fifteen working days after the date on which the notice of the decision is given appeal to the Comptroller under Part XXIV, Division II, of the Act; and, if dissatisfied by the decision made by the Comptroller, within fifteen working days after the date on which notice of the decision is given appeal to the Customs Appeal Commission under Part XXIV, Division III, of the Act. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 67 PART XX ADVANCE RULINGS

118. (1) An application for an advance ruling shall be Application for made to the Comptroller on Form No. C58. advance rulings. Form No. C58. (2) A processing fee of four hundred dollars ($400.00) shall accompany an application made under paragraph (1).

119. An application for an advance ruling shall be Time period made not less than thirty days before the proposed date of allocated. importation of tire goods.

120. The Comptroller where the Customs authority Request for determines that the information contained in an application additional information. under regulation 115 is insufficient to make a ruling — (a) may request supplementary information from the applicant; and (b) shall specify a period, (of not less than thirty days,) within which the information shall be provided.

121. An advance ruling shall be effective — Effective date. (a) on the date on which it is issued, or (b) on such later date as may be specified in the advance ruling.

122. (1) In accordance with section 219 of the Act, Types of advance advance rulings may berequested in respect of — ruling. (a) tariff classification of goods; (b) origin of goods; (c) valuation methodology. (2) In accordance with section 221 of the Act, adv- ance binding rulings maybe requested for — (a) Binding Tariff Classification (BTC); (b) Binding Origin Information (BOI); (c) Binding Valuation Information (BVI). (3) The recipient of a BTC, BOI, or BVI ruling shall prove, in order for the ruling to apply, that all the material facts and circumstances surrounding the goods are the same as the material facts and circumstances described in the ruling. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 68] CUSTOMS MANAGEMENT Ruling 123. The Customs authority may decline to make a abstention. ruling where — (a) the Customs authority has insufficient information to do so; (b) the application does not relate to any intended use of the requested ruling or any intended use of a Customs procedure; (c) a request is made, or has already been made, to the CustomsDepartment by or on behalf of person or persons who have alreadyobtained a determination in respect of the same goods and, in the case of BOI rulings, under the same factual circumstances in relation to determining the origin of the goods, or (d) the matter is before the courts. Annulled rulings. 124. The Customs authority may annul a favourable Customs ruling where it is discovered that — (i) the Customs ruling was given on the basis of incomplete or incorrect information; and (ii) the applicant knew or ought to have known the information was incomplete or incorrect. Amendments of a 125. (1) The Customs authority shall, where a Customs ruling. Customs ruling is amended, promptly issue a written notice to the applicant. (2) An amendment of a Customs ruling shall take effect on the date the notice of amendment was received, or deemed to have been received, by the applicant. (3) A person may, where an amendment to a Customs ruling causes a decrease in the duty liability, apply, where applicable, for a refund of duty in accordance with section 182 of the Act. (4) The Customs authority may, where an amendment causes an increase in the duty liability, allow the person concerned to continue to use the initial Customs ruling where — (a) the goods are in respect of a binding contract that was entered into before the notice of amendment and are to be imported or exported within three months of the date of the amendment notice; STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 69 (b) the goods had left the warehouse in the export country for direct shipment to The Bahamas at the time of the amendment notice; (c) the goods were imported or exported on or before the date of the amendment notice but all of the Customs formalities have not been completed.

126. (1) The Customs authority may revoke or annul Revocation of a Customs ruling where — ruling. (a) the Customs ruling does not conform, or no longer conforms, to theAct or any regulations under the Act; (b) any of the conditions contained in or connected to the ruling have not been satisfied or are no longer fulfilled; (c) a person fails to fulfil an obligation imposed under the ruling. (2) The Customs authority shall, where a Customs ruling is revoked or annulled, promptly issue a written notice to the applicant. (3) The Customs authority may in accordance with section 225 of the Act, on a written request made by the importer or exporter, defer in exceptional circumstances on a case-by-case basis the date on which a revocationtakes effect.

127. Subject to section 223 of the Act, a Customs Effects of a ruling relative to imported and exported goods shall be Customs ruling. conclusive evidence that — (a) the goods are of a particular tariff classification, (b) the goods are or are not produced or manufactured in a particular country or group of countries; (c) the valuation methodology is correct and agrees in all respect with the terms and conditions of the sale presented.

128. The Customs authority may, at any time after an Customs advance Customs ruling is made, give a written notice to authority may give written the applicant requiring him to satisfy Customs that — notice. (a) the facts and information relative to the ruling granted remains correct; and (b) the conditions stipulated in the ruling have been complied with. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 70] CUSTOMS MANAGEMENT Appeals of 129. A person who is dissatisfied with a Customs rulings or decisions. ruling made by the Comptroller may, within fifteen days after the date of the notice of the ruling, appeal to the Customs Appeal Commission under Part XXIV, Division III, of the Act. PART XXI RULES OF ORIGIN Application for 130. (1) Application for a movement certificate to be movement certificate. used in preferential trade between member states shall be Form No. EUR. made to the Customs authority on Form No. EUR. 1 No. A. 1 No. A. (2) Upon application made by the exporter or his Form EUR. 1. authorised agent, a movement certificate Form EUR. 1 shall be issued by the Customs authority of the exporting country. (3) An invoice declaration may be made out on Form No. C59. Form No. C59 in accordance with Part IV, section 16(1)(b), of the Fourth Schedule to the Act. (4) A declaration by exporters shall — Form No. C60. (a) be made on Form No. C60; and Form No. C59. (b) accompany the invoice declaration on Form No. C59. (6) A supplier’s declaration for products having Form No. C61. preferential origin status shall be made on Form No. C61. (7) A supplier’s declaration for products having Form No. C62. non-preferential origin status shall be made on Form No. C62. (8) An information certificate to facilitate the issue of a movement certificate for preferential trade between Form No. C63. member states may be made on Form No. C63. (9) A request for verification of the authenticity of Form No. C64. an information certificate may be made on Form No. C64. (10) An application for derogation may be made to Form No. C65. the Customs authority on Form No. C65. (11) A person who is dissatisfied with a Customs ruling made by the Comptroller may, within fifteen days after the date of the notice in which the decision is given, appeal to the Customs Appeal Commission under Part XXIV, Division III, of the Act. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 71

131. (1) For the purposes of subsection (1) of section Non-Preferential Rules of Origin. 150 of the Act, goods shall be deemed to have undergone a substantial, economically justified processing or working where — (a) not less than fifty per cent of the cost of production of the goods is incurred by the industry of a country; and (b) the goods were finished in the country referred to in paragraph (a) in the form in which they are imported into The Bahamas. (2) The origin of goods which do not meet any of the criteria referred to in subsection (1) shall be deemed to be that of the country of shipment to The Bahamas except where — (a) in the opinion of the Comptroller, another coun- try accounts for a significant portion of the cost of production of the goods; and (b) the Comptroller deems the origin of the goods to be of such other country referred to in paragraph (a). (3) For the purposes of subparagraph (a) of paragraph (1), the calculation of the cost of production shall not include — (a) the cost of outside packing, and expenses related to outside packing, required for the transportation of the goods excluding packing in which the goods are ordinarily sold for consumption; (b) gross profit of the manufacture or exporter and the profit or remuneration of any trader, broker or other person dealing in the goods in their finished manufactured condition; (c) royalties; (d) customs or excise duty or tax paid or payable on imported materials; (e) carriage, insurance and other charges from the place of production or manufacture in the country of origin to the port of shipment; and (f) any other costs or charges incurred or to be incurred subsequent to the completion of the manufacture of goods. (4) The burden of proof in any specific claim of origin in relation to goods, including the production of LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 72] CUSTOMS MANAGEMENT necessary supporting documentation, shall lie with the importer or exporter, as the case may be, of the goods in question. PART XXII COUNTERFEIT AND PIRATED GOODS Application for 132. (1) A right-holder may, in accordance with action by Customs section 213 of the Act, apply to the Customs authority in authority. Form No. C66 for the suspension, detention or confiscation Form No. C66. of Customs clearance on goods suspected of infringing intellectual property rights. (2) A right-holder shall, where an application under paragraph (1) has been approved — (a) pay an annual fee of five hundred dollars ($500.00); Form No. CB12. (b) furnish security by bond on Form No. CB12 in such sum as the Comptroller may require. (3) An application under paragraph (1) approved by the Customs authority shall expire after one year unless — (a) the right-holder requests a shorter period; or (b) the right-holder has, upon written application, been granted an extension after expiration. Notification of 133. The Customs authority shall in accordance with suspected infringement. Section 215(4) of the Act, with a view to establishing whether an intellectual property right has been infringed, Form No. C67. notify the right-holder on Form No. C67. Right-holder’s 134. A declaration by a right-holder in accordance declaration. with section 213(4)(c) of the Act, accepting liability towards actions initiated by the Customs authority, may be Form No. C68. made on Form No. C68. Customs 135. (1) The Customs authority shall, where the authority to release detained conditions of section 216(1)(a) and (1)(b) of the Act are goods. not met, release detained goods suspected of infringing intellectual property rights to the owner or consignee of the goods. (2) The period of detention for goods referred to in paragraph (1) shall be — (a) in the case of non-perishable goods, ten working days after the notice of detention is served; (b) in the case of perishable goods, three working days with no extensions; STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 73 (c) in appropriate cases, the period referred to in sub-paragraph (a) extended by the Customs authority by a maximum of ten, working days. PART XXIII APPEALS AGAINST CUSTOMS RULINGS AND DECISIONS

136. (1) A person may challenge a decision made by Adjustment the Customs authority by filing a dispute notice in Form request. Form No. C69. No. C69. (2) Form No. C69 shall be submitted within fifteen Form No. C69. working days — (a) from the date of payment; or (b) after the date on which notice of such decision is given.

137. The Comptroller shall, after investigating a Detailed request under paragraph (1) for adjustment, within fifteen adjustment statement. working days of the receipt of the request make a decision on Form No. C70. Form No. C70. PART XXIV CUSTOMS APPEAL COMMISSION

138. (1) There is established, pursuant to subsection Establishment of (1) of section 320 of the Act, a commission to be known as the Commission. the Customs Appeal Commission. (2) Subject to subsection (3), the permanent members of the Commission shall consist of a Chairman and two assessors appointed by the Minister. (3) The Minister may, where the Minister considers the workload of the Commission so requires, appoint temporary members of the Commission on such terms and conditions and for such duration as the Minister may specify in the instrument of appointment. (4) Each member of the Commission shall be paid — (a) such remuneration as may be fixed by the Minister; and (b) reasonable travel and living expenses incurred by the member in the course of performing duties under this Act away from the Comm- ission’s ordinary place of work. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 74] CUSTOMS MANAGEMENT Chairman of the 139. (1) The Chairman is the chief executive officer Commission. of the Commission and has supervision over and direction of the work of the Commission including, without restricting the generality of the foregoing — (a) the allocation of work among the members and the assignment of members to sit and preside at hearings of the Commission; and (b) the conduct of the work of the Commission, the management of the Commission’s internal affairs, and the duties of the staff of the Commission. (2) The Minister may, where the Chairman is absent or incapacitated or the office of Chairman is vacant, authorise one of the assessors to act as Chairman and an assessor so authorised has and may exercise and perform all the powers, duties and functions of the Chairman. (3) The Minister may, where an assessor or temporary member is absent or incapacitated, appoint a person on such terms and conditions as the Minister may specify in the instrument of appointment to act as a substitute member. (4) No person who has ceased to be a member may, after the expiration of one hundred and twenty days after ceasing to be a member, take part in the disposition of any matter pursuant to the authority granted by the Chairman under subsection (1). Quorum. 140. (1) Two members constitute a quorum of the Commission and any two or more members have and may exercise and perform all of the Commission’s powers, duties and functions. (2) The chairman may authorise in writing the remaining members of the Commission, or the remaining member of a quorum, who have taken part in the hearing of a matter to dispose of the matter — (a) where a member who has taken part in the hearing of the matter has died; or (b) where a member is, for any reason, unable or unwilling to take part, or to continue to take part, in the disposition of the matter, and, where so authorised, the remaining member or members shall be deemed for the purpose of such disposition to constitute the original membership of the Commission or quorum. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 75 (3) A permanent member shall be deemed to be a person employed in the public service and subject to the Public Service Act. Ch. 39. (4) The head office of the Commission shall be in the city of Nassau at a place designated by the Minister by order. (5) The Commission may sit at such times and places as the Commission considers necessary or desirable for the proper conduct of its business.

141. (1) There shall be a Secretary of the Comm- Secretary and ission appointed in accordance with the Public Service Act. other officers and employees of the (2) The Chairman may, where the secretary is Commission. Ch. 39. absent or incapacitated or the office of the secretary is vacant, authorise an officer or employee of the Commission to act as secretary. (3) There shall be appointed in accordance with the Public Service Act such other officers and employees as Ch. 39. are necessary for the proper conduct of the work of the Commission. (4) Subject to the approval of the Minister, the Commission may appoint as advisers to the Commission, on such terms and conditions as may be specified in the instrument of appointment, persons having technical or special knowledge.

142. (1) The duties and the functions of the Duties and Commission are to — functions of the Commission. (a) hear, determine and deal with all appeals that, pursuant to the Act or these Regulations, are made to the Commission; (b) exercise and perform such other duties or functions that, pursuant to any other law, shall or may be exercised or performed by the Commission; and (c) report on any matter referred to the Commission for inquiry by the Minister. (2) The Commission has all the powers, rights and privileges vested in a court of record withrespect to the — (a) attendance, swearing and examination of witnesses; (b) production and inspection of documents; (c) enforcement of the Commission's orders; and LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 76] CUSTOMS MANAGEMENT (d) matters, not referred to in paragraphs (a), (b) or (c), necessary or proper for the due exercise of the Commission’s jurisdiction. (3) Tire Commission may, with the approval of the Minister, make rules to govern the exercise of the Commission’s duties and functions. PART XXV MISCELLANEOUS Amendment of 143. The Minister may, by order published in the forms. Gazette — First Schedule. (a) amend any form set out in the First Schedule to these Regulations; (b) specify the form of any other document required or authorised for the purposes of the Customs laws. Copies of forms. 144. (1) The Comptroller may specify the number of copies of any form required to be presented to the Customs authority and the number of copies so specified shall be presented accordingly. (2) Each of the copies of a form of Customs entry required to be presented shall, before presentation to the proper officer, be clearly stamped or marked respectively, “Original”, “Duplicate”, “Triplicate” and so on according to the number of copies required to be presented. (3) A person entering any goods who requires a copy of the entry for his own use shall present to the Customs Authority an additional copy marked “Importer's copy” or “Exporter's copy”, as the case may be, but such copy shall not be valid for dealing with the goods entered thereon or for any other purpose under the Customs laws. Particulars on 145. (1) The particulars required to be furnished in forms. any Customs form — (a) shall be furnished in accordance with the requirements and wording of the form; (b) shall be printed, typed or written on the form indelibly and legibly; and (c) may be submitted manually or electronically. (2) An alteration made to the wording of a Customs form, or to the particulars furnished on such form, prior to the presentation of the form to the proper officer shall be — STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 77 (a) made in such manner that both the wording or particulars which have been altered and the alteration are legible; and (b) initialled by each and every signatory to the form.

146. The Customs authority may refuse to accept, or Customs to act upon, a form or other document presented unless the authority may refuse to accept requirements of the Customs laws in relation to the form forms. have been fulfilled in every respect to the satisfaction of the relevant Customs officer.

147. (1) Fees shall be paid for processing of the Processing fees. following declarations, reports andforms as follows — (a) Form C2 (Reports Inwards of $75.00 where the Inwards S.I. 32/2016 of Vessels) Vessels report is submitted at least twelve hours prior to arrival of the ship and $2,500.00 where the report is submitted less than twelve hours prior to arrival of the ship $75.00 (b) Form C7 (Aircraft General $75.00 where the Aircraft S.I. 32/2016 Declaration Inwards and General Declaration Inwards Outwards) and Outwards report is submitted at least one hour prior to arrival of the aircraft and $2,500.00 where the report is submitted less than one hour prior to the arrival of the aircraft Inwards and Outwards) $75.00 (c) Form C7A (Inward Declaration and Cruising Permit for Private Aircraft Entering The Bahamas) $50.00 (d) Form C19 (Application for Release of Perishable or Other Goods Prior to Payment of Duty) $25.00 (e) Form C24 (Ex-Warehouse Home Consumption Entry) $25.00 (f) Form C25 (Ex-Warehouse Export Entry for Goods for Exportation or for Goodsfor Use as Stores) $25.00 (g) Form C26 (Ex-Warehouse Removal Entry) $25.00 (h) Form C27 (Re-Warehousing Entry) $25.00 (i) Form C28 (Entry Outwards of Vessel) $75.00 (j) Form C48 (Miscellaneous Refund Claim) $75.00 (k) Form C54 (Application for Payment of Proceeds of Sale of Goods) $75.00. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 78] CUSTOMS MANAGEMENT S.I. 30/2015 (1A) Notwithstanding paragraph (1), where the Minister is satisfied that a commercial airline has — (a) maintained at a minimum three hundred international rotations (take-off and landing); (b) demonstrated an increased passenger arrival within the preceding year; and (c) paid all outstanding processing fees, the Minister may, on the recommendation of the Comptroller, authorise in writing, the waiver of the fee payable under paragraph (1)(b). (2) A processing fee of one percent ad valorem, subject to a minimum fee often dollars and a maximum fee of five hundred dollars, shall be paid inrespect of — (a) Form Cl3 (Home Consumption Entry); S.I. 30/2015 (b) Repealed. (c) Form C16 (Warehousing Entry); (d) Form C29 (Export Entry for Domestic Goods); (e) Form C30 (Re-Export Entry for Imported Goods (Not under Drawback); (f) Form C35 (Transshipment Entry); (g) Form C41 (Application to Import Goods for a Temporary Use or Purpose); (h) Form C46 (Export Entry for Drawback Goods including Stores); and (i) Form C47 (Drawback Claim). S.I. 30/2015 (3) A processing fee of ten dollars ($10.00) is payable in respect of Form C14 for the entry of goods imported conditionally duty free under the Hawksbill Creek Agreement. S.I. 32/2016 (4) A processing fee of twenty-five per cent of the value of the good is payable by the carrier in respect of each good declared on Form C3 (Parcels List). S.I. 32/2016 (5) A processing fee of twenty-five per cent of the value of the good is payable by the carrier in respect of Form CIO (Application to Amend*Inward Report - Outward Manifest) in respect of the goods declared thereon. S.I. 32/2016 (6) Where prohibited or restricted goods are found aboard a vessel, there shall be levied against the carrier, a processing fee of five thousand dollars in relation to each prohibited or restricted good. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 79

148. The Customs authority may charge fees for Fees for services services provided to the public as follows — to the public. (a) issue of a landing certificate under regulation 22, ten dollars ($10.00); (b) provision of a copy of any document certified by Customs, two dollars ($2.00) per page; and (c) issue of any other certificate or certifying of any document by Customs, or provision of any other services, such fee, if any, as the Comptroller in his discretion may direct.

149. Pursuant to section 354 of the Act, an environ- Environmental mental levy is payable on the import of the goods specified levy. in the second column of the Second Schedule at the rates Second Schedule. specified in the third column of such Schedule.

150. (1) There is payable on the goods specified in Fuel Surcharge the first column of the Third Schedule the surcharge or fees and Security Fees. specified in the second column of that Schedule. Third Schedule. S.I. 46/2015 (2) The Minister may amend the Third Schedule by Third Schedule. Order. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 80] CUSTOMS MANAGEMENT FIRST SCHEDULE (Regulation 3) CUSTOMS FORMS BAHAMAS CUSTOMS DEPARTMENT FORM No. C1 ATTENDANCE REQUEST Place __________________________ Date __________________________ No. ___________________________ The Customs Officer, Section ___________________________ I/We apply for attendance of Customs Officers as indicated below and undertake to pay the attendance fees. Time Place, nature and extent of work for which attendance is Date From To required and name of aircraft or vessel Signature ___________________________ Name and __________________________ Address __________________________ Telephone #_________________________ Approved Rank ______________________________________ Date and Time ______________________________ For Customs Use Staff on duty: _____________________________________________________________ _____________________________________________________________ ____________________________ Supervisor STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 81 BAHAMAS CUSTOMS DEPARTMENT FORM No. C2 REPORT INWARDS OF VESSELS Rotation No. _____________________ Date of Arrival ______________ 20 ___ Port of ________________________________________ Agent’s Name __________________________________ Nationality and, if Name and Net Number Port or Place British, port Name of Description of Registered of from whence of registry, other- Master Vessel Tonnage Crew arrived wise, country INWARD MANIFEST Page ____ Measurement No. of Marks Number and Description For and/or Name of Bill of and Description of Customs weight on consignee Lading Nos. of packages Goods Use bill of lading As Per Attached I declare that the particulars in the report of my vessel and her lading are true to the best of my knowledge and belief, that the inward manifest consists of (words) _____________________ packaages and that I have not broken bulk or delivered any goods out of my vessel since her departure from _____________________ Signed and declared this ______________ day of _______________________________ 20 ____ In the presence of ______________________________________ _______________________________ (Signature of Customs Officer) Master or Agent Note — Additional pages of this Report shall be initialised by the master or agent, numbered and sealed together with this page. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 82] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C2A INWARD REPORT — PLEASURE VESSELS Note 1 — This modified form of report under the Customs Regulations is applicable only to pleasure vessels engaged in a voyage for recreation, sporting or pleasure purposes only. Masters of vessels carrying cargo must complete an Inward Report in Form No. C2. Note 2 — If the proper officer is satisfied that the Inward Report of a foreign pleasure vessel on this form is in order, he may issue a Temporary Cruising Permit (Form No. C39) for use while the vessel is in The Bahamas. Note 3 — If the foreign pleasure vessel does not clear outwards, the Temporary Cruising Permit (Form No. C39) must be sent by the most expeditious means to the Comptroller of Customs, P.O. Box 155, Nassau, Bahamas from the first foreign port of call after leaving The Bahamas. Note 4 — Part C of this form is to be completed only in respect of pleasure vessels which have been entered for home use in The Bahamas. Evidence of duty payment or other customs clearance must be produced. A. Port of _________________________________________ Date _________________________ (1) Name of Vessel ________________________________Nationality __________________ (2) Document No./Registration No. ____________________Master’s Name ______________ (3) Port of Departure __________________________________________________________ B. Crew and Passenger Report

1. Name Address Nationality (1) ________________________________________________________________________ (2) ________________________________________________________________________ (3) ________________________________________________________________________ (4) ________________________________________________________________________ (5) ________________________________________________________________________ (6) ________________________________________________________________________

2. Stores on Board ______________________________________________________________ ____________________________________________________________________________

3. List of Arms and Ammunition ___________________________________________________ ____________________________________________________________________________ C. Domestic Based Pleasure Vessels only (1) Port of Departure ________________________________ Date_______________ 20____ (2) Reference to Customs Entry on which duty was paid or exemption granted. No. ____________Date _______________20____ STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 83 (3) Purposes of Trip abroad _____________________________________________________ (4) Repairs, renovations, accessories and/or goods purchased while abroad ________________ _________________________________________________________________________ (5) Any other charges incurred by or alterations made to vessel while abroad ______________ _________________________________________________________________________ I declare that the particulars in this report of my vessel and her lading are true and complete, that there are no goods on board other than the bona fide baggage of the crew and passengers and the stores, arms and ammunition declared above and that no goods have been delivered from the vessel since her departure from ______________________________ (last foreign place of departure). * I further declare that I am not ordinarily resident in The Bahamas and that the vessel while in The Bahamas will not be used for commercial purposes or for hire and that the vessel will depart from The Bahamas within six months of arrival. In the presence of _______________________ Signed and declared this ______ day of __________ 20 ___ _____________________________________ ____________________________ Proper Officer Signature of Master * Delete in the case of vessels, duty paid or otherwise entered for home use in The Bahamas. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 84] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C3 PARCELS LIST Port of _________________________________ Port whence arrived ____________________________ Name of vessel ___________________________________ Date of Arrival ________________ 20 ____ List of all Packages or Parcels (other than Passengers’ Accompanied Baggage) Imported and for which no Bill of Lading has been issued. How disposed of Mark or Address Description of Goods Consignee (for Customs Use) I certify that the above list contains particulars of all the small packages or parcels (other than passengers’ accompanied baggage) imported in the vessel for unloading at _____________________ and for which no bill of lading has been issued. __________________________________________ Master Date _________________________ 20___ ___________________________________ Proper Officer Date _________________________ 20 __ STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 85 BAHAMAS CUSTOMS DEPARTMENT FORM No. C4 VESSEL PASSENGER LIST List of passengers on _____________________________ Arrived at________________________________ on __________________________________________ Departing from _____________________________ Name Sex Age * Date of birth Passport No. Nationality Destination I hereby declare that the foregoing list of passengers is correct in all particulars. _______________________________ Master Date ___________________ 20 _____ * Note. If the passenger is under 18 years of age, the age should be stated. If over 18, the word “adult” is sufficient. The names of the passengers remaining on board need not be set out, but the list should specify the number of such passengers embarking and disembarking at each port. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 86] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C5 DECLARATION OF CONSUMABLE STORES ON BOARD VESSEL ___________________________________ Notes 1. Columns 2, 3 and 4 are to be completed on arrival in respect of stores, other than goods included in the crew Declaration Form, and the form signed by the Master in the Arrival Section below.

2. Columns 5 to 10 are to be completed on departure and the form signed by the Master in the Departure Section below.

3. Consumption other than by the officers, crew and passengers should be declared in Column 7 together with any deficiencies which cannot be accounted for to the satisfaction of the Customs Officer. Duty must be paid on such consumption and deficiencies.

4. If there is more than one bar, separate declarations should be made in respect of the stores in each bar. Declaration on arrival Consumed since arrival Declaration on departure Under Un Total By By Other Under Unsealed Total For Articles seal sealed of 2 & Officers Passen Use seal (in bar) of 8 & official (in 3 and crew gers (see 9 use bar) note) 1 2 3 4 5 6 7 8 9 10 11 Beer-in-bulk-gal.-in bottles,cans Gal. Brandy Gal. Gin Gal. Rum Gal. Vodka Gal. Whisky Gal. Spirits, other Gal. Liqueurs Gal. Still Wine Gal. Sparkling Gal. Wine Champagne Gal. Vermouth Gal. Cigarettes No. Cigars No. Tobacco, mfr’d Lb. Other I declare that the above particulars of stores on board at the time of I declare that the above particulars of consumption arrival of my vessel are true and complete. and stores remaining on board at the time of depar- ture are true and complete. Date of arrival _______________________________ 20 _______ Date of departure ___________________ 20 _______ ______________________________________________________ _____________________________________________ Master Master Checked __________________________________ 20 _______ Checked __________________________ 20 _______ ______________________________________________________ ____________________________________________ Proper Officer Proper Officer Duty amounting to $ __________ on the goods shown in Column 7 collected to Receipt No. ___________________________ of ______________ 20 _____ ____________________________________ Proper Officer STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 87 BAHAMAS CUSTOMS DEPARTMENT FORM No. C5A DECLARATION OF CONSUMABLE STORES ON BOARD AIRCRAFT Registration No. _____________ Flight No. _________________ The following is a true account of the undermentioned stores on board the above Aircraft at the time of arrival at _______________________________________________ Airport. Unit of Unit of Article Quantity Article Quantity Packing Packing Cigarettes WINES:— Cigars Red Tobacco White Beer Sparkling Brandy Champagne Whisky Vermouth Gin Other:— Rum Spirits, Other Liqueurs Date of Arrival ________________ ________________________________________ Master. _____________________________________________________________________________________ Satisfied with Report of Stores ___________________________________________________________ Proper Officer. _____________________________________________________________________________________ New Stores Shipped and General Remarks: — __________________ 20 ______ _________________________________ Proper Officer. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 88] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C6 DECLARATION OF DUTIABLE GOODS IN THE POSSESSION OF THE CREW OF AN AIRCRAFT OR VESSEL No. ______ Notice to Masters, Officers and Crews of Aircraft/Vessel Regarding Goods brought as their Private Property from outside The Bahamas

1. This form must be completed in readiness to be handed over to the Customs Officer who first visits the aircraft/vessel. It must be signed by each member of the crew (including the master and officers), who must state opposite his signature the quantity of dutiable articles in his possession. If he has nothing he must state “Nil”.

2. All articles acquired abroad or during the voyage must be declared.

3. Any articles the property of any member of the crew, found in the aircraft/vessel and not declared will be liable to forfeiture and the owner thereof will be liable to prosecution.

4. Members of a crew who remain on a vessel during her stay in port may be allowed under certain conditions to retain in their possession for their own use on board small quantities of tobacco, spirits and other dutiable goods. Such goods must not be landed without the authority of a Customs Officer. Aircraft/Vessel ________________________________________________ Arriving From ________________________________________________ Date of Arrival ____________________________________ 20 _________ To the Customs Officer, Port of _________________________________________________________ We, the undersigned, Masters and the crew of the above described aircraft/vessel, declare that we have in our possession, respectively, as our private property the quantities of goods stated against our respective signatures. We further declare that the particulars stated are true and complete declarations of all the goods in our possession and we severally undertake that none of the goods shall be landed without the authority of a customs officer. Signature (if any member of the crew is unable to Cigarettes Position of Tobacco Description, For sign his name, his mark Officer or Crew Cigars Spirits quantity, Official should be witnessed by a member and value of Use responsible Officer of the other goods Only aircraft/vessel) lb. No. No. gal. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 89 Signature (if any member of the crew is unable to Cigarettes Position of Tobacco Description, For Cigars Spirits sign his name, his mark Officer or quantity, and Official should be witnessed by a Crew member value of other Use responsible officer of the goods Only aircraft/vessel) lb. No. No. gal. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. I certify that the foregoing sheet(s) * (numbered 1 to . . .) of Form No. C6 contain(s) the names of all the officers and crew of this aircraft/vessel. Date _______________________ 20 ___ ___________________________ Master * Where more than one sheet of Form No. C6 is required, the sheets should be numbered consecutively and fastened together; the Master’s signature need only be given on the last sheet. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 90] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C7 AIRCRAFT GENERAL DECLARATION (Outward/Inward) Owner or Operator ___________________________________________________________ Marks of Nationality and Registration ____________ Flight No. ______ Date ___________ Departure from _____________________ Arrival at ________________________________ (Place) (Place) FLIGHT ROUTING (“Place” column always to list origin, every en route stop and destination) NAME OF NAME OF DATE OF BIRTH/ NUMBER OF PASSENGERS CARGO MANIFEST CREW PASSENGER NATIONALITY ON THIS STAGE SHEETS ATTACHED Departure Place: Embarking ______________ Through on same flight Arrival Place:_____________ Disembarking ____________ Through on same flight ______________ Declaration of Health For Official Use Only Persons on board known to be suffering from illness other than airsickness or the effects of accidents, as well as the cases of illness disembarked during the flight._____________________________ _______________________________________________________ _______________________________________________________ Any other conditions on board which may lead to the spread of disease _______________________________________________ _____________________________________________________ _______________________________________________________ Details of each disinsecting or sanitary treatment (place, date, time, method) during the flight. If no disinsecting has been carried out during the flight, give details of most recent disinsecting _________ _______________________________________________________ _______________________________________________________ Sgd. _____________________________ Crew member responsible I declare that all statements and particulars contained in this General Declaration, and in any supplementary forms required to be presented with this General Declaration are complete, exact and true to the best of my knowledge and that all through passengers will continue/have continued on the flight. SIGNATURE ____________________________________ Authorised Agent or Pilot-in-Command STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 91 LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 92] CUSTOMS MANAGEMENT I hereby certify that the above information is correct and that, except for the goods declared above and the bona fide baggage of the crew and passengers, no goods are being carried in the aircraft. I further certify that — (a) the aircraft referred to herein is operated to and within The Bahamas solely for pleasure and recreation, by a pilot, who is not flying for reward or remuneration or for business purposes; and (b) to the best of my knowledge no person on board this aircraft is suffering from any contagious or infectious disease and neither was there any known epidemic at my Port of Departure. __________________________________________ Signature of Pilot and Date Permission is hereby granted for the above described Aircraft to cruise The Bahamas for a period not exceeding ___________________________________________________ Official Stamp (Sgd.) ________________________________ for Comptroller of Customs. We welcome you to The Bahamas and trust you will have a pleasant cruise through our Islands. This Cruising Permit should be retained until application is made for clearance from The Bahamas, at which time it must be surrendered to Customs at your Port of Clearance. It should be produced on request of the Administrator or a Customs Officer at any place you may visit. The Administrator or Customs Officer so requesting will initial, stamp and return it to you. In the interest of your own safety you may wish to contact the proper official of any place you visit but this is not compulsory. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 93 BAHAMAS CUSTOMS DEPARTMENT FORM No. C8 AIRCRAFT CARGO MANIFEST Owner or Operator _____________________________________________________________________ Marks of Nationality and Registration ____________________________ Flight No. ______ Date ______ Point of Lading ______________________________Point of Unloading __________________________ (Place) (Place) FOR AIR WAY SHIPMENT NUMBER OFFICIAL BILL REFERENCE OF DESCRIPTION CONSIGNEE SUPPLIER USE NUMBER NUMBER PACKAGES ONLY Prepared by ________________________________________ Page No. _______ of ______ Pages LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 94] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C9 AIRCRAFT PASSENGER MANIFEST Owner or Operator _____________________________________________________________________ Marks of Nationality and Registration _________________________ Flight No. ________ Date ______ Point of embarkation ________________________ Point of disembarkation _______________________ (Place) (Place) DATE FOR PASSPORT NAME OF GENDER NATIONALITY OFFICIAL NO. BIRTH USE ONLY Prepared by _______________________________________ Page No. _________ of _______ Pages STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 95 BAHAMAS CUSTOMS DEPARTMENT FORM No. C10 APPLICATION TO AMEND INWARD REPORT/OUTWARD MANIFEST* To the Customs Officer, Port of _______________________________________________________________________________ Name of *aircraft/vessel ___________________________________________ Rotation No. ___________ Date of report ____________________________ 20____________ Permission is requested to amend the * Inward Report/Outward Manifest of the aircraft/vessel by * adding/deducting the undermentioned packages which we declare were/were not * landed in/exported from The Bahamas for the reasons stated hereunder — _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ No. of bill of lading _____________________________________________________________________ Marks and numbers of packages ___________________________________________________________ No. and description of packages ___________________________________________________________ Description of goods ____________________________________________________________________ _____________________________________________________________________________________ Measurement and/or weight on bill of lading _________________________________________________ Consignee —————————————————————————————————————————— Consignor _____________________________________ Master or Agent Amendment * accepted/not accepted. ________________________________ Proper Officer Date ____________________ 20 ________ * Delete whichever is inapplicable. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 96] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C11 APPLICATION TO PROCEED TO A SUFFERANCE WHARF OR OTHER UNAPPROVED PLACE No. ____________________________________ Port of _________________________________ Date _____________________________ 20 ___ The Customs Officer, _______________________________________ Permission is requested for the aircraft/vessel ______________________________________________ to proceed to __________________________________ at _______________________________ a.m./p.m. on the ______________________________________________ for the purpose of loading/unloading cargo. I undertake to pay all expenses incurred by the Customs in connection with this request in supervising the said aircraft/vessel, its stores and cargo. _____________________________________ Master or Agent The above application is granted subject to the observance of the following conditions in addition to those provided in the Customs laws:— _______________________________________________________________________________________ _______________________________________________________________________________________ _______________________________________________________________________________________ _______________________________________________________________________________________ Date __________________ 20 _____ _________________________________ Proper Officer STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 97 BAHAMAS CUSTOMS DEPARTMENT FORM No. C12 LANDING CERTIFICATE Port of ______________________________________ This is to certify that from examination of the records of this Department, it appears that the following described goods were imported and landed at this Port, from aircraft/vessel ________________ Bill of Lading or Marks and Number and Quantity and Consignment Numbers of Description of Description of Consignee Note No. Packages Packages Goods Date __________________20___ _________________________________________ for Comptroller of Customs Bahamas Customs Department LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 98] CUSTOMS MANAGEMENT STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 99 Notes: (See annotated Note numbers overleaf)

1. Supplier - A single entry covering goods liable to ad valorem duties from various suppliers consigned to one importer and imported in the same aircraft or vessel may be accepted provided that - a. The name and address of each supplier is declared; and b. A separate Declaration of Value form is completed in respect of each consignment included in importation. 2. Country of Origin - The code number appropriate to the country of origin must be inserted. Lists of country of origin code numbers are available at Custom Houses. 3. Mode of Importation - Insert “0” if goods are imported by air or “1” if imported by sea.

4. Tariff Heading and Statistical Numbers - See Rule 6 of the Rules for the Interpretation of the First Schedule of the Tariff Act. The Tariff heading or sub-heading number must be declared, followed in brackets by the Statistical Classification No., where such bracketed numbers appear against the appropriate heading or sub-heading. 5. and 6. - Statistical Quantity and Quantity Unit Code - The Statistical Quantity is to be declared in the unit of quantity appropriate to the goods. The unit of quantity for each description of goods is shown in the First Schedule of the Tariff Act in the column headed “Unit for Classification”. A dash in that column indicates that the goods are classified statistically by value and in such cases, the Quantity column is to be left blank and the code "40" inserted in the Quantity Unit Code column. The code number of the appropriate unit of quantity must be declared in accordance with the lists of quantity code numbers available at Custom Houses. 7. General or Preference Rates of Duty - When general rates are declared insert “1”; when preference rates are declared, insert “0”.

8. Value - The value declared must be in accordance with the Valuation Standard as required by Section 146 and the Third Schedule of the Customs Management Act All entries must be completed in ink or typewriter. Illegible or incomplete entries will not be accepted. Where exemption from duty is claimed, the authority for exemption must be quoted and the claim signed by a responsible person on behalf of the body entitled to exemption. FOR OFFICIAL USE ONLY LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 100] CUSTOMS MANAGEMENT STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 101 Notes: (See annotated Note numbers overleaf)

1. Supplier - A single entry covering goods liable to ad valorem duties from various suppliers consigned to one importer and imported in the same aircraft or vessel may be accepted provided that — a. The name and address of each supplier is declared; and b. A separate Declaration of Value form is completed in respect of each consignment included in importation. 2. Country of Origin - The code number appropriate to the country of origin must be inserted. Lists of country of origin code numbers are available at Custom Houses. 3. Mode of importation - Insert “0” if goods are imported by air or “1” if imported by sea.

4. Tariff Heading and Statistical Numbers - See Rule 6 of the Rules for the Interpretation of the First Schedule of the Tariff Act. The Tariff heading or sub-heading number must be declared, followed in brackets by the Statistical Classification No., where such bracketed numbers appear against the appropriate heading or sub-heading. 5. and 6. - Statistical Quantity and Quantity Unit Code - The Statistical Quantity is to be declared in the unit of quantity appropriate to the goods. The unit of quantity for each description of goods is shown in the First Schedule of the Tariff Act in the column headed “Unit for Classification”. A dash in that column indicates that the goods are classified statistically by value and in such cases, the Quantity column is to be left blank and the code “40” inserted in the Quantity Unit Code column. The code number of the appropriate unit of quantity must be declared in accordance with the lists of quantity code numbers available at Custom Houses. 7. General or Preference Rates of Duty - When general rates are declared insert “1”; when preference rates are declared, insert “0”.

8. Value - The value declared must be in accordance with the Valuation Standard as required by Section 146 and the Third Schedule of the Customs Management Act. All entries must be completed in ink or typewriter. Illegible or incomplete entries will not be accepted. WARNING A false declaration renders the goods liable to seizure and the Licencee to a fine under the Customs Management Act. Goods used subsequent to importation for purposes other than as supplies or manufacturing supplies as defined in the Agreement, without the prior approval of the Customs Department, will be treated as goods imported under a false declaration. In case of doubt, consult the Customs Department, Freeport, before making Entry. FOR OFFICIAL USE ONLY LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 102] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C14A DECLARATION BY PURCHASER FOR GOODS SOLD AS OVER THE COUNTER SALE OF BONDED GOODS I ........................................................................, declare that I am duly licensed by the Port Authority within the terms of the Hawksbill Creek Agreement and that the goods on this invoice* are herein stated as SUPPLIES/MANUFACTURING SUPPLIES which have been sold in the conduct of my business. *(The invoice must identify the Licensee, display the Licensee’s bond number and be submitted with the Declaration to the Customs Depart- ment before the 15th day of the following month). Signed: ___________________ Dated: ___________________ STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 103 BAHAMAS CUSTOMS DEPARTMENT FORM No. C14B DECLARATION BY VENDOR FOR GOODS SOLD AS OVER THE COUNTER SALE OF BONDED GOODS I ........................................................................., declare that I am duly licensed by the Port Authority within the terms of the Hawksbill Creek Agreement and the goods on this summary report* are herein stated as SUPPLIES/MANUFACTURING SUPPLIES which have been sold in the course of my business. *(The summary report must identify the Licensee, display the Licensee’s bond number and be submitted with the declaration to the Customs Department before the 15th day of the following month). Signed: ___________________ Dated: ____________________ LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 104] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C15 BILL OF SIGHT (Provisional Entry) (to be printed in black on light blue paper — size 8½” x 14”) Port _________________________________________________ Wharf or Station _______________________________________ NAME AND ADDRESS OF OWNER _______________________________________________________ NAME AND ADDRESS OF BROKER ______________________________________________________ Name of Aircraft Date of Rotation Port from Country of Country whence Bill of Lading or or Vessel Arrival No. whence arrived Origin of Goods Goods Consigned Airway Bill No. PACKAGES Marks and Number Description of goods with such information as the Importer is able Numbers and For Official use to give as to quantity and value Description Total number of packages in words Amount assessed as deposit ____________________________ _______________________________ ____________________________________________________ Proper Officer _______________________________ Amount received as deposit _____________________________ _______________________________ ____________________________________________________ Cashier I/We __________________________________________________________________, the Owner (or agent duly authorised by the Importer) of the Goods above mentioned do hereby declare that I/we have not received sufficient Invoice, Bill of Lading or other advice from whence the quality, quantity or value of the goods mentioned can be ascertained. * I/We hereby undertake to make perfect entry within three days of examining the goods under this Bill of Sight. † I/We hereby undertake to make perfect entry within three months from the date hereof, or forfeit, the amount deposited as above. Dated this ______________ day of ____________________ 20 _____ (Signed) ______________________ Owner or Agent (Signed) _____________________________ Date ____________ Proper Officer * Applicable only where the information required to make perfect entry is obtainable by examination of the goods † Applicable only where the information required to make perfect entry is not obtainable by examination of the goods STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 105 LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 106] CUSTOMS MANAGEMENT Notes: (See annotated Note numbers overleaf)

1. Supplier - A single entry covering goods liable to ad valorem duties from various suppliers consigned to one importer and imported in the same aircraft or vessel may be accepted provided that - a. The name and address of each supplier is declared, and b. A separate Declaration of Value form is completed in respect of each consignment included in importation. 2. Country of Origin - The code number appropriate to the country of origin must be inserted. Lists of country of origin code numbers are available at Custom Houses. 3. Mode of Importation - Insert “0” if goods are imported by air or “1” if imported by sea.

4. Tariff Heading and Statistical Numbers - See Rule 6 of the Rules for the Interpretation of the First Schedule of the Tariff Act, The Tariff heading or sub-heading number must be declared, followed in brackets by the Statistical Classification No., where such bracketed numbers appear against the appropriate heading or sub-heading. 5. and 6 - Statistical Quantity and Quantity Unit Code - The Statistical Quantity is to be declared in the unit of quantity appropriate to the goods. The unit of quantity for each description of goods is shown in the First Schedule of the Tariff Act in the column headed “Unit for Classification”. A dash in that column indicates that the goods are classified statistically by value and in such cases, the Quantity column is to be left blank and the code “40” inserted in the Quantity Unit Code column. The code number of the appropriate unit of quantity must be declared in accordance with the lists of quantity code numbers available at Custom Houses. 7. General or Preference Rates of Duty - When general rates are declared insert “1” when preference rates are declared, insert “0”.

8. Value - The value declared must be in accordance with the Valuation Standard as required by Section 146 and the Third Schedule of the Customs Management Act. All entries must be completed in ink or typewriter. Illegible or incomplete entries will not be accepted. FOR OFFICIAL USE ONLY STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 107 BAHAMAS CUSTOMS DEPARTMENT S.I. 32/2016 FORM No. C17 ACCOMPANIED BAGGAGE DECLARATION

1. Declarations Disembarking passengers are required to make an oral declaration of all goods, which they are carrying or which are in their baggage to complete this form in respect of any such goods which are liable to duty. Members of a family residing in one household and travelling together may make a single declaration..

2. Duty Free Allowances These include:— (a) Alcoholic beverages not exceeding one quart of spirits and one quart of wine (adults only); (b) Tobacco not exceeding one pound in weight or 200 cigarettes or 50 cigars (adults only); (c) Any other articles up to a limit of value of $100.00 for Visitors and S300.00 for Residents (which can be claimed twice each year) except that where the passenger is a returning resident returning after an absence of one year or more, the limit of value is $500.00.

3. Declaration of Currency or Monetary Instruments Persons carrying currency or monetary instruments in an amount of $10,000.00 Bahamian Dollars or more, or foreign equivalent are required to make a written declaration (see Definition of currency on reverse side of form).

4. Prohibited and restricted goods The importation of certain goods is prohibited or restricted by law. Failure to declare restricted goods to the Customs Officer may involve seizure and liability to penalties. Such goods include fruit or other plant materials, animals, birds, drugs, firearms and indecent or obscene articles.

5. Warning Any person who makes an oral or written declaration, which is false or incorrect, is liable to penalties and the goods concerned may be forfeited. Family Name:________________________________________________________________________ First (Given): ______________________ Middle Initial: _______Date of Birth: _____ / _____ / _____ (a) Address in The Bahamas (Hotel Name/Destination) _______________________________________ (b) City: _______________________________________(c) Island:_____________________________ Passport Issued by (Country) ___________________________Passport Number Country of Residence: _________________________________________________________________ Countries visited on this trip prior to Bahamas arrival:________________________________________ Airline/Flight No. or Vessel Name:_______________________________________________________ The primary purpose of this trip is business Yes □ No □ RESIDENTS How long have been away? LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 108] CUSTOMS MANAGEMENT I HAVE READ THE IMPORTANT INFORMAITON ABOVE AND HAVE MADE A TRUTHFUL DECLARATION ON THE REVERSE SIDE OF THIS FORM. / / SIGNATURE Today’s Date The transportation of currency or monetary instruments is legal regardless of the amount. “Currency” means the currency of The Bahamas or of any foreign country and includes cash, travellers cheque, draft or other document of a kind intended to enable the persons to whom such is issued to obtain currency of The Bahamas or of any foreign country from some other persons on the credit of the person issuing it. I hereby declare that the particulars entered are a true and correct statement of my baggage and of the goods carried by me and that, except where otherwise stated, the goods are intended solely for my personal or household use and have been in my use and possession as stated overleaf. I/We have cash and/or negotiable instruments to declare in the value of $ . ____________________ Baggage consist of how many pieces (including Carry-on) __________________________________ Where and For Customs Use Description and Quantity When Obtained Only Value of Goods and Whether Used or Unused Rate Duty Declared Value Exemptions DUTIABLE VALUE STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 109 DUTY/EXCISE ENVIRON-MENTAL LEVY LANDED COST VAT DUE (7.5%) Total Official Use Only Receipt No: _______________________________________________________________________ Customs Officer Cashier: ___________________________________ LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 110] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C18 UNACCOMPANIED BAGGAGE DECLARATION

1. Declarations. Disembarking passengers are required to make an oral declaration of all goods that they are carrying or which are In their baggage and complete this form in respect of any goods that are liable to duty. Members of a family residing in one household and travelling together may make a single declaration.

2. Declaration of Currency or Monetary Instruments. Persons carrying currency or monetary instruments in an amount of $10,000.00 Bahamian Dollars or more, or foreign equivalent, are required to make a written declaration (see definition of currency on reverse side of form).

3. Prohibited and restricted goods. The importation of certain goods is prohibited or restricted by law. Failure to declare restricted goods to the Customs Officers and the importation of prohibited goods may involve seizure and liability to penalties, Such goods include fruit or other plant materials, animals, birds, drugs, firearms and indecent or obscene articles

4. Warning. Any person who makes an oral or written declaration that is false or incorrect is liable to penalties and the goods concerned may be forfeited. Family Name: ___________________________ First (Given):_________________________ Middle Initial:__________ Birth date: Day:_______ Month:__________ Year:__________ (a) Bahamas Street Address (hotel name/destination): ____________________________________________________ (b) City: ____________________________________(c) Island:____________________________________________ Passport Issued by (Country): _________________________________ Passport number:__________________________ Country Residence:__________________________________________________________________________________ Countries visited on this trip prior to Bahamas arrival: ______________________________________________________ Airline/Flight No. or Vessel Name:_____________________________________________________________________ The primary purpose of this trip is business: Yes______________ No _______________ RESIDENTS: How long have you been away?____________________________________________________________ I HAVE READ THE IMPORTANT INFORMATION ABOVE AND HAVE MADE A TRUTHFUL DECLARATION ON THE REVERSE SIDE OF THIS FORM. _______________________________________ ________________________ SIGNATURE DD MM YY For Offficial Use Only The transportation of currency or monetary instruments is legal regardless of the amount. “Currency” means the currency of The Bahamas or of any foreign country and includes cash, travellers cheque, draft or other document of a kind intended to enable the persons to whom such is issued to obtain currency of The Bahamas or of any foreign country from some other person on the credit of the person issuing it STATUTE LAW OF THE BAHAMAS LRO 1/2017 S.I. 32/2016 CUSTOMS MANAGEMENT [CH.293 – 111 I hereby declare that the particulars entered below are a true and correct statement of my baggage and of the goods carried by me that, except where otherwise stated, the goods are intended solely for my personal or household use and have been in my use and possession as stated overleaf. I/We have cash and/or negotiable instruments to declare in the value of $ Baggage consists of how many pieces: ______________________________________________________ Description and Where and When Obtained For Customs Use Only Value Quantity of Goods and Whether Used or Unused Rate Duty Declared Value Exemptions Dutiable Value Duty/Excise Environmental Levy Landed Cost VAT DUE (7.5%) TOTAL LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 112] CUSTOMS MANAGEMENT Official Use Only Receipt No. _________________________ ___________________________________ _________________________________________________ (Cashier) Customs Officer STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 113 BAHAMAS CUSTOMS DEPARTMENT FORM No. C18A COURIER UNACCOMPANIE D BAGGAGE DECLARATION A. Declarations The owner or Authorised Agent of any unaccompanied baggage must make a correct and complete declaration on this form of the whole of the unaccompanied baggage and the goods contained therein. Relevant invoices and packing lists should be produced to facilitate clearance. B. Prohibited and restricted goods The importation of certain goods is prohibited or restricted by law. Such goods include fruits or other plant material, animals, birds, dogs, firearms and indecent or obscene articles. Failure to declare such goods may involve seizure and liability to penalties. (1) Importer/Consignee (Name, Address) ___________________________________________________________________ (2) Supplier (Name, Address) a. _________________________________________________________________ b. _________________________________________________________________ c. _________________________________________________________________ d. _________________________________________________________________ (3) Carrier Name/Voyage or Flight No. ______________________________________ (4) Date of Arrival ______________________________________________________ (5) Country of Consignment ______________________________________________ (6) Name and Identification No. of Broker ___________________________________ (7) Bill of Lading/Airway Bill No. _________________________________________ (8) Business Licence No. _________________________________________________ (9) Consignee's National Insurance No./Other ________________________________ (10) Agricultural Permit No. _______________________________________________ (11) Number of Packages _________________________________________________ (12) Net Weight/Lbs/Kg ___________________________________________________ (13) Value _____________________________________________________________ (14) Ten Day Bond No. ___________________________________________________ Full Name ________________________ Signature of Declarant Address in The Bahamas _____________________________ Date __________ 20 ____ LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 114] CUSTOMS MANAGEMENT STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 115 BAHAMAS CUSTOMS DEPARTMENT FORM No. C19 APPLICATION FOR RELEASE OF PERISHABLE GOODS PRIOR TO PAYMENT OF DUTY Port _________________________________ Date ____________________________20___ To the Customs Officer at _______________________________________ I request permission to remove the undermentioned goods prior to entry and payment of duty. I undertake to provide security for removal by * the attached deposit of $ _________/ * the attached Customs Bond (Form CB1)/ * reference to General Customs Bond (Form CB1) _______________________ and to make entry of the goods within forty eight hours of taking delivery thereof. * Delete where inappropriate _____________________________________ Importer or Broker Vessel’s Name & Date of Bill of Lading No. Voyage No. or From Arrival or Waybill No. Aircraft Flight No. Number and Marks and Number of Quantity and Description of Type of Value Packages Goods Package Release Approved Bond No. ________________/ Deposit of $ _____________________ collected to Receipt No. _________ Dated ___________________ 20 ____ ____________________________ Proper Officer For Customs Use Only. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 116] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C20 APPLICATION FOR THE APPOINTMENT OF A BULDING TO BE USED AS A BONDED WAREHOUSE To the Minister of Finance, through the Comptroller of Customs. I apply for the appointment of the under-mentioned building to be used as a bonded warehouse. Plans of the building and of its situation in relation to neighbouring buildings are attached to this application. Name and address of applicant ______________________________________________________________ _______________________________________________________________________________________ Whether warehouse is for general or private use ________________________________________________ Estimated amount of duty chargeable on goods likely to be warehoused at any one time ________________ Name of proposed surety __________________________________________________________________ PARTICULARS OF BUILDING — Address and situation _____________________________________________________________________ _______________________________________________________________________________________ Whether whole or part of building ___________________________________________________________ If part, for what purpose is remainder used and by what means is the proposed bonded warehouse part secured from the rest _______________________________________________________________________________________ _______________________________________________________________________________________ Of what material is the building constructed ___________________________________________________ _______________________________________________________________________________________ Dimensions of proposed bonded warehouse ___________________________________________________ ______________________________________________________________________________________ Description of doors and how fastened _______________________________________________________ ______________________________________________________________________________________ Description of windows and how fastened _____________________________________________________ _______________________________________________________________________________________ Materials of roof or ceiling and how secured ___________________________________________________ _______________________________________________________________________________________ Ventilation and how secured _______________________________________________________________ _________________________________ 20 ______ __________________________________________ Signature of Applicant _______________________________________________________________________________________ Recommendation of Comptroller of Customs _______________________ 20 _____ _________________________________ Date Comptroller of Customs _______________________________________________________________________________________ Appointed approved as General Bonded Warehouse Private Bonded Warehouse _________________________ 20 ___ _________________________________ Date Minister of Finance STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 117 BAHAMAS CUSTOMS DEPARTMENT FORM No. C21 BONDED WAREHOUSE KEEPER’S LICENCE (Name) ________________________________________________________________________________ is hereby licensed as a bonded warehouse keeper in accordance with The Bahamas Customs Management Act in respect of* General Bonded Warehouse No. ______ Private Bonded Warehouse No. _______ which has been appointed for the warehousing therein of (goods) _______________________________________________________________________________________ This licence is valid from the ________ day of _____________________ 20 ___ to the 31st December next ensuing, unless earlier revoked. _________________________ _________________________________ Dated (for) Comptroller of Customs Licence Fee _________________________ dollars collected to Receipt No. _________________________ Dated _______________________ 20 ____ _____________________________________ Cashier LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 118] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C22 REQUEST TO REPACK WAREHOUSED GOODS Place _________________________ Date __________________ 20 _____ The Customs Officer ___________________________________________ Permission is requested to repack the undermentioned goods deposited in Bonded Warehouse No. ____ situated at ________________________________________________ PARTICULARS OF WAREHOUSING Importing Rotation Entry No. Date of Warehouse Register Aircraft/Vessel No. and Date Warehousing Number Page # GOODS TO BE REPACKED Packages How to be repacked Marks and Number and Marks and Number and Description of Goods Numbers Description Numbers Description _________________________________ Owner or Agent Permission to repack granted subject to the following conditions:— _______________________________________________________________________________________ _______________________________________________________________________________________ Date _________________ _________________________________ Proper Officer Repack under supervision. Satisfied. Date _________________ _________________________________ Proper Officer I certify that the original transaction record in Warehousing Register No. _______ page #______ has been closed and a new account opened in Register No. ________ page #______ Date ________________ _________________________________ Proper Officer STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 119 BAHAMAS CUSTOMS DEPARTMENT FORM No. C23 NOTICE OF TRANSFER OF OWNERSHIP OF WAREHOUSED GOODS Place _____________________ Date ______________ 20_____ To the Customs Officer _____________________________________ Please note that I have this day transferred the ownership of the undermentioned goods which are warehoused in Bonded Warehouse No. _______ situated at ______________________________________ to ________________________________ of _______________________________________________ Importing Aircraft Rotation Entry No. Marks and Description of goods Warehouse or Vessel No. and Date Number of Register Packages and Page # _____________________________________ Former Owner or Agent CERTIFICATE OF ACCEPTANCE BY NEW OWNER I, ________________________________________ of ______________________________________ hereby certify that as from this day, I am the owner of the above-mentioned goods and I undertake to pay all rents and charges due and accruing thereon. Date _________________________________ _______________________________ New Owner or Agent Transfer approved and noted in Warehouse Register No. ___________ Page #_________ Date _________________________________ _______________________________ Proper Officer LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 120] CUSTOMS MANAGEMENT STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 121 Notes: (See annotated Note numbers overleaf)

1. Does not apply to this form of entry.

2. Country of Origin - The code number appropriate to the country of origin must be inserted. Lists of country of origin code numbers are available at Custom Houses.

3. Mode of Importation - Insert “0” if goods are imported by air or “1” if imported by sea.

4. Tariff Heading and Statistical Numbers – See Rule 6 of the Rules for the Interpretation of the First Schedule of the Tariff Act. The Tariff heading or sub-heading number must be declared, followed in brackets by the Statistical Classification No., where such bracketed numbers appear against the appropriate heading or sub-heading. 5. and 6. - Statistical Quantity and Quantity Unit Code - The Statistical Quantity is to be declared in the unit of quantity appropriate to the goods. The unit of quantity for each description of goods is shown in the First Schedule of the Tariff Act in the column headed “Unit for Classification”. A dash in that column indicates that the goods are classified statistically by value and in such cases, the Quantity column is to be left blank and the code “40” inserted in the Quantity Unit Code column. The code number of the appropriate unit of quantity must be declared in accordance with the lists of quantity code numbers available at Custom Houses.

7. General or Preference Rates of Duty - When general rates are declared insert “1” when preference rates are declared, insert “0”.

8. Value - The value declared must be in accordance with the Valuation Standard as required by Section 146 and the Third Schedule of the Customs Management Act. All entries must be completed in ink or typewritten. Illegible or incomplete entries will not be accepted. FOR OFFICIAL USE ONLY LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 122] CUSTOMS MANAGEMENT STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 123 Notes: (See annotated Note numbers overleaf) 1. Mode of Exportation - Insert “0” if goods are to be exported by air, or “1” if to be exported by sea.

2. Country of Origin of Goods - The code number appropriate to the country of origin of the goods must be inserted. Lists of country of origin code numbers are available at Custom Houses.

3. Country of Destination or Stores Code - For exports, the code number appropriate to the country of destination must be inserted. Lists of country of destination code numbers are available at Custom Houses. If the goods are to be shipped for use as stores, insert code “S”.

4. Tariff Heading and Statistical Numbers - See Rule 6 of the Rules for the Interpretation of the First Schedule of the Tariff Act. The Tariff heading or sub-heading number must be declared, followed in brackets by the Statistical Classification No., where such bracketed numbers appear against the appropriate heading or sub-heading. 5. and 6. - Statistical Quantity and Quantity Unit Code - The Statistical Quantity is to be declared in the unit of quantity appropriate to the goods. The unit of quantity for each description of goods is shown in the First Schedule of the Tariff Act in the column headed “Unit for Classification”. A dash in that column indicates that the goods are classified statistically by value and in such cases, the Quantity column is to be left blank and the code “40” inserted in the Quantity Unit Code column. The code number of the appropriate unit of quantity must be declared in accordance with the lists of quantity code numbers available at Custom Houses.

8. F.O.B. Value - The free on board value of the goods must be declared in accordance with the contract of sale. WARNING In accordance with the Customs Management Act, warehoused goods shall not be entered or delivered – a) For exportation to a light aircraft or vessel of less than 10 tons register, or b) For use as stores to a light aircraft or a vessel of less than 500 tons register. All entries must be completed in ink or typewritten. Illegible or incomplete entries will not be accepted. FOR OFFICIAL USE ONLY LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 124] CUSTOMS MANAGEMENT STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 125 Notes: (See annotated Note numbers overleaf) 1. Country of Origin of Goods - The code number appropriate to the country of origin of the goods must be inserted. Lists of country of origin code numbers are available at Custom Houses.

2. Tariff Heading and Statistical Numbers - See Rule 6 of the Rules for the Interpretation of the First Schedule of the Tariff Act. The Tariff heading or sub-heading number must be declared, followed in brackets by the Statistical Classification No., where such bracketed numbers appear against the appropriate heading or sub-heading. 3. and 4. - Statistical Quantity and Quantity Unit Code - The Statistical Quantity is to be declared in the unit of quantity appropriate to the goods. The unit of quantity for each description of goods is shown in the First Schedule of the Tariff Act in the column headed “Unit for Classification”. A dash in that column indicates that the goods are classified statistically by value and in such cases, the Quantity column is to be left blank and the code “40” inserted in the Quantity Unit Code column. The code number of the appropriate unit of quantity must be declared in accordance with the lists of quantity code numbers available at Custom Houses.

5. General or Preference Rates of Duty. When general rates are declared, insert “1"; when preference rates are declared, insert “0”.

6. Warehouse Value - The value to be declared is the value entered in Customs warehousing account. All entries must be completed in ink or typewritten. Illegible or incomplete entries will not be accepted. FOR OFFICIAL USE ONLY LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 126] CUSTOMS MANAGEMENT STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 127 Notes: (See annotated Note numbers overleaf)

1. Country of Origin of Goods - The code number appropriate to the country of origin of the goods must be inserted. Lists of country of origin code numbers are available at Custom Houses.

2. Tariff Heading and Statistical Numbers - See Rule 6 of the Rules for the Interpretation of the First Schedule of the Tariff Act. The Tariff heading or sub-heading number must be declared, followed in brackets by the Statistical Classification No., where such bracketed numbers appear against the appropriate heading or sub-heading. 3. and 4. - Statistical Quantity and Quantity Unit Code - The Statistical Quantity is to be declared in the unit of quantity appropriate to the goods. The unit of quantity for each description of goods is shown in the First Schedule of the Tariff Act in the column headed “Unit for Classification". A dash in that column indicates that the goods are classified statistically by value and in such cases, the Quantity column is to be left blank and the code “40" inserted in the Quantity Unit Code column. The code number of the appropriate unit of quantity must be declared in accordance with the lists of quantity code numbers available at Custom Houses.

5. General or Preference Rates of Duty - When general rates are declared insert “1”; when preference rates are declared, insert “0”.

6. Warehoused Value - The value to be declared is the value entered in the Customs warehousing account. All entries must be completed in ink or typewritten. Illegible or incomplete entries will not be accepted. FOR OFFICIAL USE ONLY LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 128] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C28 ENTRY OUTWARDS OF VESSEL Rotation No. _________________ Date _________________ 20 ____ Port of _________________________________ Net Name of Vessel Registered Nationality Master’s Name Destination Tonnage Last voyage from ________________________________________________________________________ With cargo In ballast Lying at ____________________________________________ Date of Inward Report _________________________________ I, _________________________________________________________ master of the above- mentioned vessel, hereby declare that no imported goods are left on board the said vessel other than the goods and stores described below. ________________________________________ Master or Agent Cargo remaining on board _________________________________________________________________ _______________________________________________________________________________________ _______________________________________________________________________________________ _______________________________________________________________________________________ _______________________________________________________________________________________ Stores remaining on board _________________________________________________________________ _______________________________________________________________________________________ _______________________________________________________________________________________ Allowed Date ____________________ 20 ___ _______________________________________ Proper Officer STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 129 LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 130] CUSTOMS MANAGEMENT Notes: (See annotated Note numbers overleaf) 1. Mode of Exportation - Insert “0” if goods are to be exported by air, or “1”, if to be exported by sea. 2. Country of Destination - The code number appropriate to the country of destination must be inserted. Lists of country of destination code numbers are available at Custom Houses.

3. Tariff Heading and Statistical Numbers - See Rule 6 of the Rules for the Interpretation of the First Schedule of the Tariff Act. The Tariff heading or sub-heading number must be declared, followed in brackets by the Statistical Classification No., where such bracketed numbers appear against the appropriate heading or sub-heading. 4. and 5. - Statistical Quantity and Quantity Unit Code - The Statistical Quantity is to be declared in the unit of quantity appropriate to the goods. The unit of quantity for each description of goods is shown in the First Schedule of the Tariff Act in the column headed “Unit for Classification”. A dash in that column indicates that the goods are classified statistically by value and in such cases, the Quantity column is to be left blank and the code “40” inserted in the Quantity Unit Code column. The code number of the appropriate unit of quantity must be declared in accordance with the lists of quantity code numbers available at Custom Houses.

5. F.O.B. Value - The free on board value of the goods must be declared in accordance with the contract of sale. All entries must be completed in ink or typewritten. Illegible or incomplete entries will not be accepted. FOR OFFICIAL USE ONLY STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 131 LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 132] CUSTOMS MANAGEMENT Notes: (See annotated Note numbers overleaf)

1. Mode of Exportation - Insert “0” if goods are to be exported by air, or “1”, if to be exported by sea.

2. Country of Destination - The code number appropriate to the country of destination must be inserted, Lists of country of destination code numbers are available at Custom Houses.

3. Country of Origin of Goods - The code number appropriate to the country of origin of the goods must be inserted. Lists of country of origin code numbers are available at Custom Houses,

4. Tariff Heading and Statistical Numbers - See Rule 6 of the Rules for the Interpretation of the First Schedule of the Tariff Act. The Tariff heading or sub-heading number must be declared, followed in brackets by the Statistical Classification No., where such bracketed numbers appear against the appropriate heading or sub-heading. 5. and 6, - Statistical Quantity and Quantity Unit Code - The Statistical Quantity is to be declared in the unit of quantity appropriate to the goods. The unit of quantity for each description of goods is shown in the First Schedule of the Tariff Act in the column headed “Unit for Classification”. A dash in that column indicates that the goods are classified statistically by value and in such cases, the Quantity column is to be left blank and the code “40” inserted in the Quantity Unit Code column. The code number of the appropriate unit of quantity must be declared in accordance with the lists of quantity code numbers available at Custom Houses.

7. F.O.B. Value - The free on board value of the goods must be declared in accordance with the contract of sale. Illegible or incomplete entries will not be accepted. FOR OFFICIAL USE ONLY STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 133 BAHAMAS CUSTOMS DEPARTMENT FORM No. C31 APPLICATION TO LOAD GOODS PRIOR TO ENTRY The Customs Officer No. _______________________ _____________________________________ Port ______________________ I/We _____________________________________ of ________________________________________ request permission to load prior to making export entry the following goods by the aircraft/vessel ____________ on or about the ____________ day of ____________ 20 ______ PARTICULARS OF GOODS Packages: Marks and numbers _____________________________________________________________ Number of description _____________________________________________________________ Number, in words _____________________________________________________________ Description of Goods _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ Quantity _____________________________________________________________________ F.O.B. Value ____________________________________________________________________ Destination ____________________________________________________________________ Name and address of Consignee ____________________________________________________________________ I/We declare that the above particulars are true and I/we undertake to furnish the requisite export entry and pay the export duty, if any, due on the above-mentioned goods within ninety-six hours of the departure of the aircraft/vessel. Date _______________________ 20 _____ ____________________________ Exporter or Agent Permission granted. Bond No. _________ of ______ in force. Date __________________________ 20 ____ ____________________________ Proper Officer Notes: 1. Section 49 of the Customs Management Act and Regulation 63 refer.

2. This form is not applicable to warehoused goods or drawback goods.

3. If the goods are liable to export duty, bond in the form CB1 must be given. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 134] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C32 APPLICATION TO RELOAD GOODS UNLOADED IN ERROR The Customs Officer No. ____________ _____________________________________ Date ______ 20___ Permission is hereby requested to reload into aircraft/vessel __________________________________ lying at ______________________________________, the following goods unloaded therefrom in error — Packages Marks Number and DESCRIPTION OF GOODS and Description Numbers _________________________________ Master or Agent Permission is granted subject to the following conditions — _______________________________________________________________________________________ _______________________________________________________________________________________ Date _____________________20 _______ _________________________________ Proper Officer Received on board the above-mentioned goods. Date _____________________ 20 _______ _________________________________ Master or Agent STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 135 BAHAMAS CUSTOMS DEPARTMENT FORM No. C33 APPLICATION TO LOAD DUTY PAID OR FREE STORES The Customs Officer No. _____________________ _____________________________________ Date ______________ 20 ___ Permission is hereby requested to load the under-mentioned stores on the aircraft/vessel ____________ departing for ___________________ (destination). The stores are goods free of duty-paid goods on which drawback is not being claimed. Number of Crew ______________________________ Number of Passengers_______________________________ Duration of Voyage _________________________days. NUMBER OF DESCRIPTION AND QUANTITY OF STORES PACKAGES __________________________ Master or Agent □ Approved in full □ Approved as amended Date _____________________ 20 ____ __________________________ Proper Officer *Delete as necessary LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 136] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C34 APPLICATION TO TRANSFER STORES OF AIRCRAFT OR VESSEL The Customs Officer No. _______________________ _______________________________________ Date ________________ 20 ___ Permission is hereby requested to transfer the under-mentioned stores from the aircraft/vessel __________________________ to the aircraft/vessel ___________________ under Bond (Form CB 4) No. __________ of ________ Packages Marks Number DESCRIPTION AND QUANTITY OF STORES and and Numbers Description Aircraft/Vessel __________________ ___________________________________ Master or Agent Approved Date ____________________ 20 ___ ___________________________________ Proper Officer I have received the above-mentioned stores on board and I undertake that they will not be taken into use without the prior permission of the proper officer of Customs until the aircraft/vessel has left The Bahamas. Aircraft/Vessel __________________ Date ____________________ 20 ___ ___________________________________ Master or Agent Stores as above loaded on aircraft/vessel __________________________________ Date ____________________ 20 ___ ___________________________________ Proper Officer STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 137 LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 138] CUSTOMS MANAGEMENT Notes: (See annotated Note numbers overleaf)

1. And 3. Country of Origin of Goods - Country of destination of goods - the code numbers appropriate to these countries must be inserted. Lists of country of origin code numbers are available at Custom Houses.

2. And 4. Mode of importation — Mode of Exportation. insert “0” if by air or “1” if by sea.

5. Tariff Heading and Statistical Numbers - See Rule 6 of the Rules for the Interpretation of the First Schedule of the Tariff Act. The Tariff heading or sub-heading number must be declared, followed in brackets by the Statistical Classification No., where such bracketed numbers appear against the appropriate heading or sub-heading. 6. and 7. - Statistical Quantity and Quantity Unit Code - The Statistical Quantity is to be declared in the unit of quantity appropriate to the goods. The unit of quantity for each description of goods is shown in the First Schedule of the Tariff Act in the column headed “Unit for Classification”. A dash in that column indicates that the goods are classified statistically by value and in such cases, the Quantity column is to be left blank and the code “40” inserted in the Quantity Unit Code column. The code number of the appropriate unit of quantity must be declared in accordance with the lists of quantity code numbers available at Custom Houses.

8. Value - The value to be declared must be in accordance with the Bahamian Valuation Standard as required by Section 146 and the Third Schedule of the Customs Management Act. All entries must be completed in ink or typewritten. Illegible or incomplete entries will not be accepted. FOR OFFICIAL USE ONLY STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 139 BAHAMAS CUSTOMS DEPARTMENT FORM No. C36 CERTIFICATE OF CLEARANCE OF VESSEL PORT OF _____________________________ This is to certify to whom it may concern, that the ______________________________________________ ___________________________________________ of _____________________________________ tons burden, whereof _____________________________________________________ is Master, has been duly cleared for _______________________________________________________________________ with the undermentioned Cargo viz: ________________________________________________________________ ______________________________________________________________________________________ ______________________________________________________________________________________ ______________________________________________________________________________________ Given under my hand at the aforesaid port, this _________ day of __________________ 20 ___ __________________________________ (for) Comptroller of Customs Bahamas Customs Department LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 140] CUSTOMS MANAGEMENT STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 141 LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 142] CUSTOMS MANAGEMENT STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 143 LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 144] CUSTOMS MANAGEMENT STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 145 LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 146] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C42 TEMPORARY IMPORT PERMIT FOR MOTOR CAR ● MOTOR CYCLE ● PLEASURE VESSEL (not imported under it’s own power) Name of Date of From Whence Name of Date of Destination Importing Arrival Imported Export Departure Vessel Vessel Temporary Motor Car, Value Foreign Importation Motor Cycle Name and Body or (From Registration Application or Pleasure Type Chassis No. Form C. No. No. and Date Vessel 41) Name of Importer ______________________________________________________________ Address ______________________________________________________________________ ______________________________________________________________________ The application made on Form C.41 to import the above-described * motor car/motor cycle/pleasure vessel for temporary use in The Bahamas for a period of six months is approved and permission is granted for such use by the importer, excluding use for commercial purposes or for hire. This permit expires on the _______________ day of ____________________ 20 ______ Date _______________________ Place ______________________ –––––––––––––––––––––––––––– (for) Comptroller of Customs * Delete words inapplicable This permit, together with the relevant Form C.41 must be delivered to Customs at the time of re-exportation. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 147 LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 148] CUSTOMS MANAGEMENT STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 149 LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 150] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C44 STANDING AUTHORITY IN RESPECT OF SIGNING DECLARATION OF VALUE To The Comptroller of Customs, Nassau I/We, * ____________________________________________________________________ (Name of Importer) of _____________________________________________________________________ (Address of Importer) Hereby authorise _______________________________________________________ (name and address of person or company authorised to make the Declaration of Value) On my/our * behalf to declare the value and other matters relating to the goods concerned, in respect of all goods imported by me/us * hereby declare that the signature endorsed below is the specimen of the signature which will be used by the person/company * authorised by me/us *. Specimen of Signature ________________________________ Signature of the Importer (Proprietor/Partner/Director/Secretary)* * Delete the inapplicable words. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 151 LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 152] CUSTOMS MANAGEMENT STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 153 LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 154] CUSTOMS MANAGEMENT Notes: (See annotated Note numbers overleaf)

1. Mode of Exportation – Insert “0” if goods are to be exported by air, or “1” if to be exported by sea.

2. Country of Destination – The code number appropriate to the country of destination must be inserted. List of country of destination code number are available at Custom Houses.

3. Country of Origin of Goods – The code number appropriate to the country of origin of the goods must be inserted. Lists of country of origin code numbers are available at Custom Houses.

4. Value on Importation – The value to be declared is the value of the goods on importation in accordance with the Bahamian Valuation Standard as required by Section 146 and the Third Schedule of the Customs Management Act.

5. Tariff Heading and Statistical Numbers – See Rule 6 of the Rules for Interpretation of the First Schedule of the Tariff Act. The Tariff Heading or sub-heading number must be declared, followed in brackets by the statistical Classification No., where such bracketed numbers appear against the appropriate heading or sub-heading.

6. And, Statistical Quantity and Quantity Unit Code – The statistical Quantity is to be declared in the unit of quantity appropriate to the goods. The unit of quantity for each Description of goods is shown in the First Schedule of the Tariff Act in the column headed ‘Unit for Classication’. A Dash in that column indicates that the goods are classified statistically by value and in such cases, the Quantity Column is to be left blank and the code ‘40’ inserted in the Quantity Unit Code Column. The code number of the appropriable unit of quantity must be declared in accordance with the list of quantity code Numbers available at Customs Houses.

7. F.O.B. Value – The free on board value of the goods must be declared in accordance with the contract of sale. ________________ WARNING, In accordance with the Customs Management Act drawback will NOT be allowed in respect of goods entered — (a) For exportation in a light aircraft or a vessel of less than 10 tons register or (b) For use as stores in light aircraft or vessel of less than 500 tons register. Such goods must not be entered on this form. Form C30 or C33 should be used as appropriate. All entries must be completed in ink or typewirtten. Illegible or incomplete entries will not accepted. FOR OFFICIAL USE ONLY STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 155 BAHAMAS CUSTOMS DEPARTMENT FORM No. C47 DRAWBACK CLAIM PORT ___________________________ Rotation No ________ I/We ________________________________________ of _______________________________ having entered the under-mentioned goods for * exportation to _______________________________ * /or use as stores in the * aircraft/vessel ____________________________________ and having fulfilled the conditions on which drawback is allowed hereby apply for the drawback due thereon. Export Entry No. and Date (Form No. C46) PACKAGES Value or Rate of Amount No and of Number Quantity of Duty at Marks DESCRIPTION OF GOODS Date of Drawback and Goods on which and HOW DISPOSED OF Import Claimed Descrip which Duty was Numbers Entry tion Duty Paid Paid $ c Total number of Totals packages in words I declare the above particulars to be true and complete, that the goods have been actually *exported/loaded for use as stores and have not been re-landed and are not intended to be re-landed in The Bahamas and that I/we are entitled to the drawback thereon which amounts to $ _______________________________ (in words). Declared this ___________________ day of __________ 20 ____ ______________________________ Exporter or Agent __________________________________________________________________________________ Claimed checked and endorsed against Export Entry No. __________ of _______________________ and Import Duty Entry No. __________ of ________________________________________ Drawback of $ _____________ cents __________ (dollars _____________ cents ______________ (in words)) authorised. Treasury Voucher No. ______________ of ________________ prepared. Date _______________________________ Station _____________________________ _____________________________ Proper Officer * Delete words inapplicable LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 156] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C48 MISCELLANEOUS REFUNDS CLAIM To: The Customs Officer ________________________ at __________________________________________ I/We ________________________________ of ________________________ hereby apply for a refund of (nature of duty, etc.) __________________________ amounting to $ __________ cts. _______ ( ______________________________ (in words)) on the following grounds, viz.__________________________________ ___________________________________________________________________ No. and Date of Description of Goods and Other Value of Amount Customs Particulars of Claim Goods Claimed Documents Total Date _____________________________ ________________________ Claimant Claim checked, relative documents noted. Refund of $ _________ cents.______ (dollars _________ cents __________________ (in words)) authorised. Treasury Voucher No. ___________ of _________ prepared. Date _____________________ Station ___________________ ______________________________ Proper Officer STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 157 BAHAMAS CUSTOMS DEPARTMENT FORM No. C49 CLAIM FOR REMISSION OR *REFUND* ON LOST, DESTROYED OR PILLAGED GOODS (Regulation 101) To: The Customs Officer at __________________________ I/We _______________________________ of _______________________________ hereby apply for a * rebate/refund of duty amounting to $ _______ cents _____ (dollars __________ cents __________ (in words)) in accordance with section * 183 of the Customs Management Act, 2011 in respect of the under-mentioned goods. I/We declare that the stated quantities of goods have not, and will not, be taken into consumption in The Bahamas and were lost/destroyed/pillaged * during the voyage/before delivery from Customs control, in proof whereof I/we submit the following documentary evidence, (nature of evidence). ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ Name of Aircraft Rotation Date of Arrived or Vessel No. Arrival from Entry No. & Date or Bill of Lading No. if Description and Quantity of Goods Amount Value Goods not yet Subject to Claim Claimed entered Total Date __________________________ ______________________________ Signature of Claimant Satisfied from evidence produced, namely (nature of evidence) _____________________ that the above goods were * lost/destroyed/pillaged * during the voyage/before delivery from Customs control and have not and will not be taken into consumption in The Bahamas. Claim checked, relative documents noted. * Remission of $ __________¢._________ (dollars ________ Refund cents ______________________________ (in words)) authorised. (Refund only) Treasury Voucher No. ____ of _________ prepared. (Remission only) Manifest, Rotation No. ____________ noted. Date _______________ 20___ Station ___________________ __________________________ Proper Officer * Delete words inapplicable LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 158] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C50 CLAIM FOR *REBATE OR *REFUND ON DAMAGED GOODS (Regulation 102) To: The Customs Officer at ______________________________________ I/We ____________________________________ of _____________________________ hereby apply for a * rebate/refund of duty amounting to $ ______ cts _____ (dollars _________ cents __________ (in words)) in accordance with section * 183 of the Customs Management Act, 2011 in respect of the under-mentioned goods which were damaged * during the voyage/before delivery from Customs control. Name of Rotation Date of Arrived Aircraft or No. Arrival From Vessel Entry No. and Date or Bill of Lading No. Description and Quantity of Damaged Goods Amount Value if Goods not yet and Particulars of Claim Claimed entered TOTAL Date ____________________ ______________________________ Signature of Claimant CERTIFICATE FROM THE INSURER OR CARRIER OF THE DAMAGED GOODS I/We hereby certified that — (a) the above-mentioned goods are covered by insurance with the ______________ Company, (b) as a result of a survey, a claim amounting to $ ________ has been allowed in respect of the above-mentioned goods on account of damage sustained * during the voyage/before the delivery of the goods out of Customs control. Date ______________________________ ________________________________ * Insurer/Carrier or his Agent Goods examined. Satisfied that the goods sustained damage * during the voyage/before the delivery out of Customs control. Claim checked, relative documents noted. Date _________________________________ _________________________ Proper Officer * Rebate/Refund of duty of $ ________ ¢ ________ (dollars _________ cents ___________ (in words)) authorised. (Refund only) Treasury Voucher No. _________ of _______________ prepared. Date _________________________________ Station _______________________________ ________________________ Proper Officer • Delete words inapplicable STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 159 BAHAMAS CUSTOMS DEPARTMENT FORM No. C51 NOTICE OF SEIZURE Port of __________________ Notice No. _______________ To _________________________________ ____________________________________ ____________________________________ Take notice that (description of things seized) ________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ have been seized as liable to forfeiture under The Bahamas Customs Management Act, on the following grounds — _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ If you claim or intend to claim that the things seized are not liable to forfeiture you should, within one calendar month from the date of this notice, give notice in writing of your claim in accordance with section 129 of the Customs Management Act. In default of such notice the things seized will be deemed to have been lawfully condemned and will liable to be disposed of in such manner as the Comptroller may direct. Dated at ___________________ this _________ day of _________ 20 ____ ________________________________ Proper Office LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 160] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C52 REQUEST FOR COMPOUNDING OF AN OFFENCE To: The Customs Officer at ______________________________________ I am concerned in a contravention of the Customs Management Act, namely — __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ I admit that I committed the offence and I hereby request the Comptroller of Customs to deal with the case under section 290 of the said Act. I understand that any order made by the Comptroller in compounding the offence is enforceable in Courts. Dated this ________ day of __________________20 ___ Signature of Applicant ______________________________________ Name and Address of Applicant ____________________________________ ____________________________________ ____________________________________ STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 161 BAHAMAS CUSTOMS DEPARTMENT FORM No. C53 CUSTOMS BROKER’S LICENCE In accordance with the Customs Management Act _________________________ ________________________________________ of __________________________ is hereby authorised to act as a Customs broker in The Bahamas, subject to the following conditions — (1) The licensee shall faithfully perform his duties to the satisfaction of the Comptroller. (2) The licence may be cancelled at any time in the manner provided by the Regulations. (3) The licensee shall comply with the Customs Management Act and the Regulations thereunder. Dated this ______________________, 20 ______ and valid until 31st December next. ___________________________ Comptroller This licence is accepted by me on the conditions stated herein. Licence Fee of One hundred Dollars collected to Receipt No.________________ ____________________________ Customs Broker dated _______________________ 20 _____ ______________________________________ Cashier. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 162] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C54 APPLICATION FOR PAYMENT OF PROCEEDS OF SALE OF GOODS To: The Customs Officer at _________________________ Date ___________________ I/We ______________________ of ____________________ hereby apply for the balance of the proceeds of the sale of the under- mentioned goods on _________________ at __________ from aircraft/vessel __________________ Rotation No._______ I/We hereby declare that the goods sold were owned by me/us and that I am/we are entitled to the balance of the proceeds of the sale. ________________________________ Owner PARTICULARS OF GOODS ____________________________________________________ ____________________________________________________ ____________________________________________________ ____________________________________________________ ____________________________________________________ ____________________________________________________ ____________________________________________________ ____________________________________________________ ____________________________________________________ ____________________________________________________ ____________________________________________________ STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 163 BAHAMAS CUSTOMS DEPARTMENT FORM No. C55 APPLICATION TO IMPORT CHEMICAL SUBSTANCES UNDER THE CUSTOMS (CHEMICAL PRECURSORS AND SUBSTANCES) RESTRICTED IMPORTS ORDER, 1992 TO: THE COMPTROLLER OF CUSTOMS NAME AND ADDRESS OF IMPORTER: ______________________ _________________________________________________________ NAME AND ADDRESS OF SUPPLIER: _______________________ _________________________________________________________ DESCRIPTION AND QUANTITY OF CHEMICAL(S): __________ _________________________________________________________ COUNTRY OF ORIGIN: ______ MODE OF IMPORTATION: _____ PURPOSE OF IMPORTATION: _____________________________ _________________________________________________________ _________________________________________________________ _______________________ _________________________ DATE SIGNATURE OF APPLICANT PERMIT ISSUED BY THE COMPTROLLER OF CUSTOMS TO IMPORT CHEMICALSUBSTANCES PLACE OF ISSUE _________________ PERMIT NO __________ I, BEING THE PERSON CHARGED WITH RESPONSIBILITY FOR THE ADMINISTRATION OF THE LAW RELATING TO CHE- MICAL PRECURSORS AND SUBSTANCES TO WHICH THE CUSTOMS (CHEMICSL PRECURSORS AND SUBSTANCES) RE- STRICTED ORDER, 1992, APPLIES, HEREBY CERTIFY THAT I HAVE APPROVED THE FOLLOWING IMPORTATION — NAME AND ADDRESS OF IMPORTER: ______________________ _________________________________________________________ DESCRIPTION AND QUANTITY OF CHEMICAL(S): __________ _________________________________________________________ NAME AND ADDRESS OF SUPPLIER: ______________________ _________________________________________________________ SUBJECT TO THE UNDERMENTIONED CONDITIONS — (I) THE IMPORTER SHALL FURNISH THE COMPTROLLER WITH A DETAILED QUARTERLY REPORT OF THE USE/- DISPOSAL OF THE RESTRICTED CHEMICALS. (II) FIVE COPIES OF IMPORT ENTRIES (C13) MUST BE PRESENTED. (III) THIS PERMIT IS VALID: ______________________________ __________________ ________________________ DATE OF ISSUE COMPTROLLER OF CUSTOMS LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 164] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C56 APPLICATION TO EXPORT CHEMICAL SUBSTANCES UNDER THE CUSTOMS (CHEMICAL PRECURSORS AND SUBSTANCES) RESTRICTED IMPORTS ORDER, 1992 TO: THE COMPTROLLER OF CUSTOMS NAME AND ADDRESS OF EXPORTER: _____________________ _________________________________________________________ NAME AND ADDRESS OF CONSIGNEE: ____________________ _________________________________________________________ EXPORTING VESSEL OR AIRCRAFT: ____________________ _________________________________________________________ COUNTRY OF ORIGIN: ___________________________________ COUNTRY OF DESTINATION: ___________________________ BAHAMIAN PORT OF EXPORT: _________________________ DESCRIPTION AND QUANTITY OF CHEMICAL(S): __________ _________________________________________________________ _________________________________________________________ _______________________ _________________________ DATE SIGNATURE OF APPLICANT PERMIT ISSUED BY THE COMPTROLLER OF CUSTOMS TO EXPORT CHEMICAL SUBSTANCES UNDER THE CUSTOMS (CHEMICAL PRECURSORS AND SUBSTANCES) RESTRIC- TED IMPORTS ORDER, 1992. PLACE OF ISSUE _________________ PERMIT NO __________ I, BEING THE PERSON CHARGED WITH RESPONSIBILITY FOR THE ADMINISTRATION OF THE LAW RELATING TO CHE- MICAL PRECURSORS AND SUBSTANCES TO WHICH THE CUSTOMS (CHEMICAL PRECURSORS AND SUBSTANCES) RESTRICTED EXPORT ORDER, 1992, APPLIES, HEREBY CER- TIFY THAT I HAVE APPROVED THE FOLLOWING IMPORT- ATION — NAME AND ADDRESS OF EXPORTER: _____________________ _________________________________________________________ DESCRIPTION AND QUANTITY OF CHEMICAL(S): __________ _________________________________________________________ NAME AND ADDRESS OF CONSIGNEE: ____________________ _________________________________________________________ EXPORTING VESSEL OR AIRCRAFT: ____________________ _________________________________________________________ STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 165 DEPARTING FROM: ____________________ SUBJECT TO THE UNDERMENTIONED CONDITIONS — (I) THE EXPORTER SHALL PRODUCE LANDING CERTI- FICATE FROM A COMPETENT AUTHORITY IN THE COUNTRY OF DESTINATION WITHIN TWO MONTHS OF DELIVERY. (II) THE EXPORTER SHALL FURNISH TO THE COMP- TROLLER, A QUARTERLY REPORT OF THE GOODS EXPORTED BY HIM IN RELATION TO CHEMICAL PRECURSORS AND SUBSTANCES. (III) THIS PERMIT IS VALID: ______________________________ __________________ ________________________ DATE OF ISSUE COMPTROLLER OF CUSTOMS LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 166] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C57 AUTHORISED ECONOMIC OPERATOR (AEO) LICENCE In accordance with the Customs Management Act _______________________ ____________________________ of ___________________________ is hereby designated as an Authorised Economic Operator in The Bahamas, subject to the following conditions:- (1) The licensee shall faithfully perform his duties to the satisfaction of the Comptroller. (2) This licence may be cancelled at any time in the manner provided by the Regulations. (3) The licensee shall comply with the Customs Management Act and the Regulations thereunder. Dated this__________________ ,20____ and valid until 31st December _____ Comptroller This licence is accepted by me on the conditions stated herein. Licence Fee of One hundred Dollars $100.00 Collected to Receipt No. ___________ _________________________ Authorised Economic Operator Dated this ____________________ 20_____ _____________________________________ Cashier STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 167 BAHAMAS CUSTOMS DEPARTMENT FORM No. C58 APPLICATION FOR ADVANCE RULING FULL NAME: ______________ ______________ _____________ Title First Name Middle Initial Last Name COMPANY _______________________ ____________________________ Post Office Box Number Street Address ADDRESS ____________________ ___________ _______________________ Island/Settlement/City Country/Zip Ref#(Assigned by Customs) ___________________ ________________ ____________________ Telephone No.(s) E-mail Address Business License/NIB# Date Requested: _____________ Binding Decision (For all future shipment) Date Requested: _____________ Category Particulars of Goods For Ruling: Petitioner View: (Please state your opinion of what ruling should be and why) Internal Use Only Comments Comments □ Referred to WCO □ Referred to MOF □ Referred to Legal □ Referred to Application Cheque Date Comptroller Fee No. BAHAMAS CUSTOMS CONTACT INFORMATION Bahamas Customs and Excise Department • Customs House • P.O, Box N15S •Thompson Boulevard • Nassau The Bahamas Telephone: 242-326-4401-4 • Fax: 242-322-2348 • 242-325-7409 • Website: http://bahamas.gov.bs LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 168] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C59 RULES OF ORIGIN INVOICE DECLARATION

ANNEX IV TO FOURTH SCHEDULE The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced. “The exporter of the products covered by this document (Customs authorisation No………………………… 1) declares that except where otherwise clearly indicated, these products are of ……………….(2) preferential origin.” (Place and date)(3) (Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script). 1 When the invoice declaration is made out by an approved exporter within the meaning of section 22 of this Schedule, the authorization number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter the words in brackets shall be omitted or the space left blank. 2 Origin of products to be indicated. When the invoice declaration relates in whole or in part, to the products originating in Ceuta and Melilla, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol “CM”. 3 These indications may be omitted if the information is contained on the document itself. 4 See section 21(5) of this Schedule. In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 169 BAHAMAS CUSTOMS DEPARTMENT FORM No. C60 RULES OF ORIGIN EXPORTER’S DECLARATION I, the undersigned, exporter of the goods described overleaf, DECLARE that the goods meet the conditions required for the issue of the attached certificate; SPECIFY as follows the circumstances which have enabled these goods to meet the above Conditions: _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ SUBMIT the following supporting documents: (1) _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my accounts and to any check on the processes of manufac- turer of the above goods, carried out by the said authorities; REQUEST the issue of the attached certificate for these goods. _____________________________ (Place and date) _____________________________ (Signature) (1) For example, import documents, movement certificates, manufacturer’s declarations, etc. referring to the products used in manufacturer or to the goods re-exported in the same state. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 170] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C61 SUPPLIER’S DECLARATION FOR PREFERENTIAL ORIGIN STATUS ANNEX VA TO FOURTH SCHEDULE (1) I, the undersigned, declare that the goods listed on this invoice _______________________________________________________________ _____________________________________________________ were produced in _________________________________ (2) and satisfy the rules of origin governing preferential trade between the CARIFORUM States and the EC Party. I undertake to make available to the Customs authorities, if required, evidence in support of this declaration. _________________________________________________________ (3) ___________________________ (4) ______________________ (5) ___________________________ Note The above-mentioned text, suitably completed in conformity with the footnotes below, constitutes a supplier’s declaration. The footnotes do not have to be reproduced. (1) If only some of the goods listed on the invoice are concerned they should be clearly indicated or Marked and this marking entered on the declaration as follows:” _______________________________ listed on this invoice and marked _____________________ were produced __________________”. -If a document other than an invoice or an annex to the invoice is used (see Article 27(3)), the name of the document concerned shall be mentioned instead of the word “invoice”. (2) The EC Party Member State, CARIFORUM State, OCT or other ACP State. Where a CARIFORUM State, an OCT or another ACP State is given, a reference must also be made to the EC party customs office holding any EUR.1 (s) concerned, giving the No. of the certificate(s) concerned and, if possible, the relevant customs entry No. involved. (3) Place and date _______________________________________________ (4) Name and function in company _____________________________ (5) Signature ______________________________________________ STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 171 BAHAMAS CUSTOMS DEPARTMENT FORM No. C62 SUPPLIER’S DECLARATION FOR NON- PREFERENTIAL ORIGIN STATUS ANNEX VA TO FOURTH SCHEDULE I, the undersigned, declare that the goods listed on this invoice __________ (1) were produced in ______________________ (2) and incorporate the following components or materials which do not have a CARIFORUM State, EC Party, OCT or other ACP State origin for preferential trade: _____________________________ (3) _______________________________ (4) ______________________________ (5) ___________________________ _______________________________________________________________ (6) I undertake to make available to the Customs authorities, if required, evidence in support of this declaration. _______________________________________________________________ (7) _________________________ (8) _______________________________ (9) ______________________________________ Note The above-mentioned text, suitably completed in conformity with the footnotes below, constitutes a supplier’s declaration. The footnotes do not have to be reproduced. (1) - If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows: “__________________________________ listed on this invoice and marked _____________________ were produced __________________”. -If a document other than an invoice or an annex to the invoice is used (see Article 27(3)), the name of the document concerned shall be mentioned instead of the word “invoice”. (2) The EC Party, Member State, CARIFORUM State, OCT or other ACP State. (3) Description is to be given in all cases. The description must be adequate and should be sufficiently detailed to allow the tariff classification of the goods concerned to be determined. (4) Customs values to be given only if required. (5) Country of origin to be given only if required. The origin to be given must be a preferential origin, all other origins to be given as “third country”. (6) “and have undergone the following processing in [the EC Party,] [Member State] [CARIFORUM State] [OCT] [other ACP State] ___________________, to be added with a description of the processing carried out if this information is required. (7) Place and date _______________________________________________ (8) Name and function in company __________________________________ (9) Signature ________________________________________________ LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 172] CUSTOMS MANAGEMENT STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 173 CROSS REFERENCES (1) Name of individual or business and full address. (2) Optional information. (3) Kg, hl, m3 or other measure. (4) Packaging shall be considered as forming a whole with the goods contained therein. However, this provision shall not apply to packaging which is not of the normal type for the article packed, and which has a lasting utility value of its own, apart from its function as packaging. (5) The value must be indicated in accordance with the provisions on rules of origin. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 174] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C65 RULES OF ORIGIN APPLICATION FOR DEROGATION 1. Commercial description of the 2, Anticipated annual quantity of exports of finished product the EC 1.1 Customs classification (HS Party (weight, No. of pieces, meters or other code). unit). 3. Commercial description of third 4. Anticipated annual quantity of third country materials country Customs classification (HS code). Materials to be used. 5. Value of third country materials. 6. Value of finished products. 7. Origin of third country materials 8. Reasons why the rule of origin for the finished product cannot be fulfilled. 9. Commercial description of 10. Anticipated annual quantity of materials materials originating in States or originating in States or Territories referred territories referred to in Articles 3 to in Articles 3 and 4 to be used. and 4. 11. Value of materials originating in 12. Working or processing carried out in States or Territories referred to in States or Territories referred to in Articles 3 Articles 3 and 4. and 4 on third Country materials without obtaining origin. 13. Duration requested for dero- 14. Detailed description of working and gation from processing in The CARIFORUM States. To 15. Capital structure of the firm 16. Amount of investments made/foreseen. concerned. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 175 17. Staff employed/expected. 18. Value added by the working or processing in the CARIFORUM States: 18.1 Labour: 18.2 Overheads: 18.3 Others: 19. Other possible sources of supply 20. Possible developments to overcome the for materials. need for a Derogation. 21. Observations LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 176] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C66 INTELLECTUAL PROPERTY RIGHTS APPLICATION FOR ACTION BY CUSTOMS AUTHORITY NATIONAL APPLICATION FOR ACTION 1. Date of receipt of the application for action by the designated Customs INTELLECTUAL department (within the meaning of PROPERTY RIGHTS section 213 of the Customs Management Act). APPLICATION FOR ACTION BY DD/MM/YY ……./……./………. CUSTOMS AUTHORITIES 3. Details of applicant (i.e. right-holder within the meaning of section Section 213 of the Customs 212(3) of the Customs Management Management Act Act) NAME: ………………………….. 2. Name and address of competent FUNCTION: ……………………. authority to which Application is made. ADDRESS: …………….……….. Bahamas Customs Department TOWN: …………………………… P. O. BOX N155 POSTCODE: ……………………. Nassau, N.P. Bahamas COUNTRY: ………….…………. VAT NO: …………....…………. TEL: ………………….…………. MOBILE: ………….……………. E-MAIL: …………………………. INTERNET ADDRESS: …………. 4. Status of applicant (within meaning of section 213{4)(a) and (b) of the Customs Management Act. □ Right-holder (*) □ Right-holder’s representative (*) □ Authorised user of the right (*) □ Representative of authorised user (*) 5. Type of right which application refers {}: □ Trademark □ Design right □ Copyright or related right □ Patent □ Supplementary protection □ Protected designation □ Protected geograp- certificate or origin hical indication □ Plant variety right □ Geographical designations for spirit drinks (*) STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 177 6. Name and address of contact person 7. Name and address of contact person (administrative matters): (administrative matters): …………………………………….. …………………………………….. TEL: ………………………………. TEL: ………………………………. FAX: ……………………………… FAX: ……………………………… E-MAIL: …………………….……. E-MAIL: …………………….……. MOBILE: …………………….…… MOBILE: …………………….…… INTERNET ADDRESS: ………….. INTERNET ADDRESS: ………….. 8. I attach essential data on the authentic goods: Number of documents attached (3): Number of photos attached (3): 9. I attach specific information concerning the type of pattern of fraud Number of documents attached (3):…………….. Number of photos attached (3):…………………. 10. I attach document(s) attesting to the fact that the applicant holds the right for the goods in question within the Meaning of Article — of Regulation —(**): Number of documents attached (3):……………….. 11. I attach the undertaking laid down in Article — of Regulation —, assuming liability in the situations outlined in that Article (**): Undertaking attached (3): …………………………………………………….. 12. Any other information In the right-holder’s possession, e.g.: - Country or countries of production: Number of documents attached (4): - Routes used by traffickers: Number of documents attached (4): - Technical differences between the authentic and the suspect goods: Number of documents attached (4): - HS tariff heading: - Other useful information: Number of documents attached (4): LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 178] CUSTOMS MANAGEMENT 13. Date of filing application:______________________________________ Date on which drawn up Place Applicant’s signature and stamp (***) DD/MM/YY:…………../………/…………. …………………………….. …………………………………………… 14. Decision by customs authorities (within the meaning of 213(6) of the Customs Management Act: The application is approved for action Registration number of application for action: ……………………………………… Date Place Signature and stamp DD/MM/YY:………./………/…… …………………………………….………. …………………………. The application is valid until: …………/…………../…………. Any request for extension of the validity period should be sent to Bahamas Customs Headquarters, at least 30 working days before the validity of the application expires. The application has been refused. A reasoned decision stating the grounds for refusal and information concerning the appeal procedures are attached. Date Place Signature and stamp DD/MM/YY:…………./……………/…… …………………………………………. ………………………………. 15. ACKNOWLEDGEMENT OF RECEIPT Concerning application made by …………………………… …………………………………..…(Name of Applicant) NAME: ……………………………………………………………………………………. ……………………… ……………………………………………………………………………………. ……………………… PLACE AND DATE OF RECEPTION: ……………………………………………………………………………………. ……………………… SIGNATURE AND STAMP: ……………………………………………………………………………………. ……………………… STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 179 LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 180] CUSTOMS MANAGEMENT STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 181 LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 182] CUSTOMS MANAGEMENT STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 183 LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 184] CUSTOMS MANAGEMENT STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 185 LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 186] CUSTOMS MANAGEMENT STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 187 LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 188] CUSTOMS MANAGEMENT STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 189 LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 190] CUSTOMS MANAGEMENT STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 191 LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 192] CUSTOMS MANAGEMENT STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 193 LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 194] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C67 INTELLECTUAL PROPERTY RIGHTS NOTICE OF SUSPECTED INFRINGEMENT PORT OF ____________________ TO ___________________________ NOTICE NO _________________ ______________________________ ______________________________ NAME OF IMPORTER _______________________________________________________________ ADDRESS OF IMPORTER _______________________________________________________________ _______________________________________________________________ COUNTRY OF RESIDENCE _______________________________________________________________ NAME OF EXPORTER _______________________________________________________________ ADDRESS OF EXPORTER _______________________________________________________________ _______________________________________________________________ COUNTRY OF RESIDENCE _______________________________________________________________ Name of Vessel/Aircraft _______________________________________________________________ Date of Arrival _______________________________________________________________ Bill of Lading No. _______________ Airway Bill No. ________________ _______________________________________________________________ Number of Pieces ________________________________________________ Description of Goods _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ Please be advised that the said goods are suspected of infringing the In- tellectual Property Rights in contravention of Section 212 of the Customs Management Act. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 195 BAHAMAS CUSTOMS DEPARTMENT FORM No. C68 INTELLECTUAL PROPERTY RIGHTS RIGHT-HOLDER’S DECLARATION I, the undersigned ……………………………………………………………………..right holder, within the meaning of section 212(3) of the Customs Management Act (hereinafter “the basic legislation”, of the intellectual property rights certified by the attached documents, hereby undertake in accordance with section 213(4)(c) of the Customs Management Act to assume liability towards the persons involved in a situation referred to in 218 in the event that a procedure initiated pursuant to section 215 of the basic legislation is discontinued owing to an act or omission on my part or in the event that the goods in question are subsequently found not to infringe an intellectual property right. • I hereby undertake to pay all costs incurred under the basic legislation by keeping goods under customs control pursuant to section 215(1) and where applicable section 215(5)(b) of the basic legislation, including costs occasioned by the de- struction of goods infringing an intellectual property right pursuant to section 215(9) of the basic legislation. • I confirm that I have taken note of section 213(9) of the basic legislation and undertaken to notify the Central Office of the Customs Department of any alteration to or loss of my intellectual property rights. Done at: __________________________ On, _______/________ /20 ______ ______________________________ (Signature) LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 196] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. C69 ADJUSTMENT REQUEST Reference Number. NAME AND ADDRESS OF IMPORTER NAME AND ADDRESS OF AGENT/REPRESENTATIVE Business Licence No._________________________ Business Licence No.___________________ National Insurance No. _______________________ National Insurance No. _________________ NAME ____________________________________ NAME ______________________________ ADDRESS ________________________________ ADDRESS ___________________________ CITY _____________ ISLAND _______________ CITY ___________ ISLAND ____________ TELEPHONE ______________________________ TELEPHONE ________________________ E-MAIL __________________________________ E-MAIL ____________________________ ENTRY NO. ENTRY DATE CASHIER NO. BILL OF LADING NUMBER GOODS ITEM NO. TARIFF NO. QUANTITY VALUE (as on original declaration) (as on original (as on original (as on original declaration) declaration) declaration) REASON FOR ADJUSTMENT REQUEST (CHECK ONE OR MORE BOXES BELOW) Misclassification Incorrect Value Incorrect Quantity Over-payment of duty Explanation of reason for adjustment request Supporting evidence _____________________________________ (list of attached supporting documents) _____________________________________ _____________________________________ _____________________________________ _____________________________________ _____________________________________ Adjustment /Refund Requested _____________________________________ Duty paid on original declaration ________________ _____________________________________ _____________________________________ _____________________________________ Recalculated duty amount payable _____________________________________ (based on information provided) ________________ _____________________________________ _____________________________________ _____________________________________ Refund/Adjustment requested __________________ 1 declare that the particulars of this document to FOR OFFICIAL USE ONLY be true and complete Customs Stamp ____________________________ (Print) Name of Claimant _______________________ Proper Officer Signature _____________________________ Claimant Signature and Date 0fficer’s No Date STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 197 BAHAMAS CUSTOMS DEPARTMENT FORM No. C70 DETAILED ADJUSTMENT STATEMENT C69 Reference Number C70 Reference Number. NAME AND ADDRESS OF IMPORTER NAME AND ADDRESS OF AGENT/REPRESENTATIVE Business Licence No.______________________ Business Licence No.______________________ National Insurance No. ____________________ National Insurance No. ____________________ NAME _________________________________ NAME ________________________________ ADDRESS ______________________________ ADDRESS _____________________________ CITY ____________ ISLAND ______________ CITY ___________ ISLAND ______________ TELEPHONE ___________________________ TELEPHONE ___________________________ E-MAIL _______________________________ E-MAIL _______________________________ ENTRY NO. ENTRY DATE CASHIER NO. BILL OF LADING NUMBER GOODS ITEM NO. TARIFF NO. QUANTITY VALUE (as on original (as on original (as on original (as on original declaration) declaration) declaration) declaration) Customs Adjustment Statement (tick the appropriate box) Adjustment Request Accepted: □ Adjustment Request Rejected □ Explanation Of Reason For Rejecting Adjustment Request - Other Comments//Notes Adjusted Duty Details FOR OFFICIAL USE ONLY Customs Stamp Duty paid on original declaration: _______________ Recalculated duty amount payable: _______________ Duty difference: _______________ ____________ _________________________ Officer No. Proper Officer’s Signature and Date ______________________ Authorising Officer Signature ACCOUNTING Authorising Treasury Voucher No. Date Officer’s No. Treasury Voucher Date LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 198] CUSTOMS MANAGEMENT FORM NO.C71 AUTHORIZED COURIER LICENCE In accordance with the Customs Management Act, 2011 __________________ ___________________________ of _________________________________ Is hereby designated as an Authorized Courier in The Bahamas, subject to the following conditions: - (1) The licensee shall faithfully perform his duties to the satisfaction of the Comptroller. (2) ]This licence may be cancelled at any time in the manner provided by the Regulations. (3) The licensee shall comply with the Customs Management Act and the Regulations there under. Dated this _______________, 20____ and valid until 31s: December________ _____________________________ Comptroller This licence is accepted by me on the conditions stated herein. Licence Fee of One Hundred $100.00 Collected to Receipt No._____________________ ______________________ Authorized Courier Dated this __________________ 20______ ____________________________________ Cashier STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 199 FORM N0.C72 APPLICATION FOR THE APPOINTMENT OF A BUILDING TO BE USED AS A COURIER WAREHOUSE To the Minister of Finance, through the Comptroller of Customs. I apply for the appointment of the under-mentioned building to be used as a warehouse. Plans of the building and its situation in relation to neighbouring buildings are attached to this application.. Name and address of applicant ______________________________________ _______________________________________________________________ Whether warehouse if for general or private use ________________________ Estimated amount of duty chargeable on goods likely to be warehoused at any one time ________________________________________________________ Name of proposed surety __________________________________________ PARTICULARS OF BUILDING:- Address and situation _____________________________________________ _______________________________________________________________ Whether whole or part of building____________________________________ If part, for what purpose is remainder used and by what means is the proposed warehouse part secured from the rest _________________________________ _______________________________________________________________ Of what materials is the building constructed ___________________________ _______________________________________________________________ Dimensions of proposed warehouse __________________________________ _______________________________________________________________ Description of doors and how fastened ________________________________ _______________________________________________________________ Description of windows and how fastened _____________________________ _______________________________________________________________ Materials of roof or ceiling and how secured ___________________________ _______________________________________________________________ Ventilation and how secured ________________________________________ ____________________ _________________________ Date Signature of Applicant LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 200] CUSTOMS MANAGEMENT _______________________________________________________________ Recommendation of Comptroller of Customs _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _________________20_____ _____________________________ Date Comptroller of Customs _______________________________________________________________ Appointment approved as □ Courier Warehouse Rejected □ _________________20_____ _________________________ Date Minister of Finance STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 201 BAHAMAS CUSTOMS DEPARTMENT FORM No. CB1 BOND FOR DELIVERY OF PERISHABLE GOODS PRIOR TO PAYMENT OF DUTY 1 GENERAL 2 PARTICULAR Know all men by these presents that we ______________________________ of _________________________________________________________________ and ________________________________________________________________ of__________________________________________________________________ Are held and firmly bound unto the Comptroller of Customs in the sum of _______ dollars to be paid to the Comptroller of Customs for which payment will and truly be made we bind ourselves and every one of us jointly and severally for and in the whole our heirs, executors and administrators and every one of them firmly by these present. Dated this _______ day of _________ in the year two thousand and ________ Whereas the above bounden ________________________________________ 1. May from time to time import perishable or other goods ___________________________________________________________________ 2. Has imported perishable or other goods by aircraft/vessel ___________________________________________________________________ which arrived from ______________________ on __________________ 20 ____ and whereas the importer wishes to take delivery of the said goods before payment to the Customs of the duties on such goods; Now the condition of this obligation is that if the above bounden __________ shall deliver to the Comptroller within forty-eight hours of the taking of delivery of such goods, customs entries for all such goods, so delivered and shall pay all duties and other charges due on such goods, then this obligation shall be void, but otherwise shall remain in full force. } Signed, sealed and delivered by the above bounden ________________________________________ ____________ (Seal) ________________________________________ Obligor } in the presence of _________________________ __________________________of ____________ _________________ ________________________________________ Witness } Signed, sealed and delivered by the above bounden ________________________________________ ____________ (Seal) ________________________________________ Surety } in the presence of __________________________ ___________________________ of ___________ _________________ ________________________________________ Witness Approved: ____________________________________ (for) Comptroller 1. Applicable to a General Bond intended to cover more than one transaction. 2. Applicable to a Particular Bond for one transaction only. Words not applicable should be deleted and the deletion initialled by the signatories. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 202] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. CB2 GENERAL BOND FOR A BONDED WAREHOUSE Know all men by these presents that we _____________________________________________ of _______________________________________________________________________________ and ______________________________________________________________________________ of _______________________________________________________________________________ Are held and firmly bound unto the Comptroller of Customs in the sum of __________ dollars to be paid to the Comptroller of Customs for which payment will and truly be made we bind ourselves and every one of us jointly and severally for and in the whole our heirs, executors and administrators and every one of them firmly by these present. Dated this ________ day of _____________________ in the year two thousand and __________ Whereas the Minister of Finance in virtue of the authority vested in him by the Customs Management Act has appointed Warehouse No. ________ situated at _____________________ whereof the said _____________________________________________________ is the licensed warehouse keeper, as a bonded warehouse for the merchandising of goods without payment of duty. Now the condition of this obligation is that if the warehouse keeper shall faithfully perform his duties and conduct his warehouse in accordance with the Customs laws and if the full duties on all such goods as shall at any time be warehoused in the above-mentioned warehouse shall from time to time be duly paid to the Comptroller or if such goods shall be duly exported then this obligation shall be void but otherwise shall be and remain in full force. } Signed, sealed and delivered by the above bounden ________________________________________ __________________________ (Seal) Obligator ________________________________________ } in the presence of _________________________ __________________________of ____________ _______________________________ Witness ________________________________________ } Signed, sealed and delivered by the above bounden ________________________________________ __________________________ (Seal) Surety ________________________________________ } in the presence of __________________________ ___________________ of ___________________ __________________________ (Seal) Witness ________________________________________ Approved: ______________________________________ (for) Comptroller STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 203 BAHAMAS CUSTOMS DEPARTMENT FORM No. CB3 BOND FOR THE MOVEMENT OF GOODS FROM PLACE OF LANDING TO A BONDED WAREHOUSE OR FROM ONE BONDED WAREHOUSE TO ANOTHER 1 GENERAL___ 2 PARTICULAR Know all men by these present that we ____________________________________________ of _______________________________________________________________________________ and _____________________________________________________________________________ of _______________________________________________________________________________ Are held and firmly bound unto the Comptroller of Customs in the sum of ____________ dollars to be paid to the Comptroller of Customs for which payment will and truly be made we bind ourselves and every one of us jointly and severally for and in the whole our heirs, executors and administrators and every one of them firmly by these present. Dated this ________ day of ____________________ in the year two thousand and __________ Whereas the above bounden _____________________________________________________ 1. May from time to time enter goods under this general bond. _________________________________________________________________________________ 2. Has entered the following mentioned goods, that is to say _________________________________________________________________________________ 3. For warehousing in Bonded Warehouse No. ______________ at __________________________ ___________________________________________________________________________________________________________________________ 4. For removal from Bonded Warehouse No._______________ at __________________________ Now the condition of this obligation is that if the said goods and every part thereof are conveyed intact without alteration or diminution in the quantity or quality (except such as may be accounted for to the satisfaction of the Comptroller) from 5. The place of landing and are delivered within ___________ days. 6. Bonded Warehouse No. _______ into the custody of the warehouse keeper at Bonded Warehouse No. _________________ then this obligation shall be void, but otherwise shall remain in full force. } Signed, sealed and delivered by the above bounden _________________________ (Seal) ________________________________________ Obligator ________________________________________ } in the presence of _________________________ _______________________of _______________ _______________________________ Witness ________________________________________ } Signed, sealed and delivered by the above bounden ________________________________________ __________________________ (Seal) Surety ________________________________________ } in the presence of __________________________ ________________________ of ______________ __________________________ (Seal) Witness ________________________________________ LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 204] CUSTOMS MANAGEMENT Approved: ___________________________________ (for) Comptroller 1. Applicable to a General Bond intended to cover more than one transaction. 2. Applicable to a Particular Bond for one transaction only. 3. Applicable for use with a Warehousing Entry (Form No C16). 4. Applicable for use with an Ex-Warehouse Removal Entry (Form No. C26). Words not applicable should be deleted and the deletions initialled by the signatories. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 205 BAHAMAS CUSTOMS DEPARTMENT FORM No. CB4 BOND FOR THE SHIPMENT OF STORES 1 GENERAL 2 PARTICULAR Know all men by these present that we _____________________________________________ of _______________________________________________________________________________ and ______________________________________________________________________________ of _______________________________________________________________________________ Are held and firmly bound unto the Comptroller of Customs in the sum of __________ dollars to be paid to the Comptroller of Customs for which payment will and truly be made we bind ourselves and every one of us jointly and severally for and in the whole our heirs, executors and administrators and every one of them firmly by these present. Dated this ________ day of _____________________ in the year two thousand and __________ Whereas the above bounden ________________________________________________ intends 1. from time to time to enter goods for loading as stores on aircraft or vessels_______________ 2. to enter for loading as stores on board the ________________________________________ the following mentioned goods, that is to say: — _____________________________________________________________________________ _____________________________________________________________________________ Now the condition of this obligation is that if the said goods are duly shipped and exported, or be otherwise accounted for to the satisfaction of the Comptroller; and if the packages containing the said goods shall not be opened, nor any of the goods therein taken out or altered, until the vessel or aircraft in which the said goods are loaded shall have left the place or final departure in The Bahamas on its intended foreign journey, then this obligation shall be void, but otherwise shall remain in full force. } Signed, sealed and delivered by the above bounden _________________________________________ __________________________ (Seal) Obligator _________________________________________ } in the presence of __________________________ ______________________ of ________________ _______________________________ Witness ________________________________________ } Signed, sealed and delivered by the above bounden _________________________________________ __________________________ (Seal) Surety _________________________________________ } in the presence of __________________________ ___________________ of ___________________ __________________________ (Seal) Witness ________________________________________ Approved: ______________________________________ (for) Comptroller 1. Applicable to a General Bond intended to cover more than one transaction. 2. Applicable to a Particular Bond for one transaction only. Words not applicable should be deleted and the deletions initialled by the signatories. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 206] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. CB5 BOND FOR EXPORTATION 1 GENERAL 2 PARTICULAR Know all men by these present that we _____________________________________________ of _______________________________________________________________________________ and ______________________________________________________________________________ of _______________________________________________________________________________ Are held and firmly bound unto the Comptroller of Customs in the sum of ______________ dollars to be paid to the Comptroller of Customs for which payment will and truly be made we bind ourselves and every one of us jointly and severally for and in the whole our heirs, executors and administrators and every one of them firmly by these present. Dated this ________ day of _____________________ in the year two thousand and __________ Whereas the above bounden ________________________________________________ intends 1. from time to time enter goods for exportation _____________________________________________________________________________ 2. to enter for exportation to 3________________ in the 4__________________________ the following mentioned goods, that is to say:– _____________________________________________________________________________ _____________________________________________________________________________ Now the condition of this obligation is that if the said goods are duly shipped and exported, and shall be landed at the place of destination for which the said goods are entered for export and if no alteration or diminution in the quantity or quality (except such as shall be accounted for to the satisfaction of the Comptroller), of the due landing of the said goods at the said place of destination, then this obligation shall be void, but otherwise shall remain in full force. The landing thereof at the said place of destination; and if the said _________________________ shall in every case in which the Comptroller shall so require, and within such time as in each case he shall allow, produce proof, to the satisfaction of the Comptroller, of the due landing of the said goods at the said place of destination, then this obligation shall be void, but otherwise shall remain in full force. } Signed, sealed and delivered by the above bounden ________________________________________ __________________________ (Seal) Obligator ________________________________________ } in the presence of _________________________ _____________________of ________________ _______________________________ Witness ________________________________________ } Signed, sealed and delivered by the above bounden ________________________________________ __________________________ (Seal) Surety ________________________________________ } in the presence of __________________________ __________________ of ____________________ __________________________ (Seal) Witness ________________________________________ STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 207 Approved: ___________________________________ (for) Comptroller 1. Applicable to a General Bond intended to cover more than one transaction. 2. Applicable to a Particular Bond for one transaction only. 3. Place of destination. 4. Name of vessel or flight number of aircraft. Words not applicable should be deleted and the deletion initialled by the signatories. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 208] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. CB6 TRANS-SHIPMENT BOND 1 GENERAL 2 PARTICULAR Know all men by these present that we _____________________________________________ of _______________________________________________________________________________ and ______________________________________________________________________________ of _______________________________________________________________________________ Are held and firmly bound unto the Comptroller of Customs in the sum of __________ dollars to be paid to the Comptroller of Customs for which payment will and truly be made we bind ourselves and every one of us jointly and severally for and in the whole our heirs, executors and administrators and every one of them firmly by these present. Dated this ________ day of _____________________ in the year two thousand and __________ Whereas the above bounden _______________________________________________________ 1. from time to time enter goods under for trans-shipment from aircraft/vessels arriving in The Bahamas for exportation in aircraft/vessels departing from The Bahamas 2. to enter for trans-shipment from aircraft/vessel 3________________ to the _________________ aircraft/vessel _________ for exportation to 4 ___________________ the following mentioned goods, that is to say _______________________________________________________________________ __________________________________________________________________________________ Now the condition of this obligation is that if the said goods are duly trans-shipped and entered and are duly exported and shall be landed at the place of destination for which the said goods are entered and if no alteration or diminution in the quantity or quality (except such as shall be accounted for to the satisfaction of the Comptroller) shall take place in the said Goods until the landing thereof at the said place of destination and if the said __________________________________ shall in every case in which the Comptroller shall so require, and within such time as in each case he shall allow, produce proof, to the satisfaction of the Comptroller, of the due landing of the said goods at the said place of destination, then this obligation shall be void, but otherwise shall remain in full force. } Signed, sealed and delivered by the above bounden _________________________________________ __________________________ (Seal) Obligator _________________________________________ } in the presence of __________________________ ____________________ of __________________ _______________________________ Witness ________________________________________ } Signed, sealed and delivered by the above bounden _________________________________________ __________________________ (Seal) Surety _________________________________________ } in the presence of __________________________ ____________________ of __________________ __________________________ (Seal) Witness ________________________________________ Approved: ___________________________________________ (for) Comptroller 1. Applicable to a General Bond intended to cover more than one transaction. 2. Applicable to a Particular Bond for one transaction only. 3. Name of vessel or flight number of aircraft. 4. Place of destination. Words not applicable should be deleted and the deletions initialled by the signatories. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 209 BAHAMAS CUSTOMS DEPARTMENT FORM No. CB7 BOND FOR THE RE-EXPORTATION OF GOODS IMPORTED FOR A TEMPORARY USE OR PURPOSE Know all men by these present that we _____________________________________________ of _______________________________________________________________________________ and ______________________________________________________________________________ of _______________________________________________________________________________ Are held and firmly bound unto the Comptroller of Customs in the sum of ______________ dollars to be paid to the Comptroller of Customs for which payment will and truly be made we bind ourselves and every one of us jointly and severally for and in the whole our heirs, executors and administrators and every one of them firmly by these present. Dated this ________ day of _____________________ in the year two thousand and __________ Whereas the above bounden ________________________________________ has imported into The Bahamas by the aircraft/vessel ________________________ from ________________________ the following mentioned goods, that is to say ____________________________________________ __________________________________________________________________________________ whereon the full duties of customs have not been paid and whereas the above bounden is required to re-export the said goods within a period of _____________________ months or such further period of time as may be lawfully allowed, or otherwise to pay to the Comptroller the full duties of customs on the said goods or, where it is so lawfully allowed, the full duties of customs in respect of so much of the said goods shall have not been so re-exported. Now the condition of this obligation is that if the above bounden _________________________ ____________________________________________________ shall perform all the conditions of the customs laws appertaining to the importation and use of the said goods and shall re-export the said goods within the said period or within the said further period of time lawfully allowed, or, in default of such re-exportation of all or any of the said goods, pay to the Comptroller of Customs the full duties of Customs in respect of such of the said goods as shall not have been re-exported then this obligation shall be void, but otherwise shall remain in full force. } Signed, sealed and delivered by the above bounden ________________________________________ __________________________ (Seal) Obligator ________________________________________ } in the presence of _________________________ ____________________of __________________ _______________________________ Witness ________________________________________ } Signed, sealed and delivered by the above bounden ________________________________________ __________________________ (Seal) Surety ________________________________________ } in the presence of __________________________ __________________ of ____________________ __________________________ (Seal) Witness ________________________________________ Approved: ___________________________________________ (for) Comptroller LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 210] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. CB8 BOND FOR THE CUSTOMS BROKERS Know all men by these present that we _____________________________________________ of _______________________________________________________________________________ and ______________________________________________________________________________ of _______________________________________________________________________________ Are held and firmly bound unto the Comptroller of Customs in the sum of ______________ dollars to be paid to the Comptroller of Customs for which payment will and truly be made we bind ourselves and every one of us jointly and severally for and in the whole our heirs, executors and administrators and every one of them firmly by these present. Dated this ________ day of _____________________ in the year two thousand and __________ Whereas the above bounden _____________________________________________ has applied for a licence under the Customs Management Act, to act as a Customs Broker. Now the condition of this obligation is such that if the above bounden _____________________ shall faithfully and incorruptly perform his duties as such broker to the satisfaction to the Comptroller then this obligation shall be void, but otherwise shall be and remain in full force. } Signed, sealed and delivered by the above bounden _________________________ (Seal) _________________________________________ Obligator _________________________________________ } in the presence of __________________________ _________________________ (Seal) _________________ of _____________________ Witness ________________________________________ } Signed, sealed and delivered by the above bounden _________________________ (Seal) _________________________________________ Surety _________________________________________ } in the presence of __________________________ _________________________ (Seal) ________________ of ______________________ Witness ________________________________________ Approved: ________________________________________ (for) Comptroller of Customs STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 211 BAHAMAS CUSTOMS DEPARTMENT FORM No. CB9 BOND FOR SECURITY OF DUTY ON GOODS IMPORTED BY AIRCRAFT OR SHIP Know all men by these present that we ___________________________________ of _____________________________________________________________________ and ___________________________________________________________________ of ____________________________________________________________________ Are held and firmly bound unto the Comptroller of Customs in the sum of _______ dollars to be paid to the Comptroller of Customs for which payment will and truly be made we bind ourselves and every one of us jointly and severally for and in the whole our heirs, executors and administrators and every one of them firmly by these present. Dated this _____ day of ______________ in the year two thousand and _________ Whereas the above bounden covenants to make good any and all claims in respect of duties of Customs and any other taxes which are or may hereafter be imposed on goods, wares and merchandise of every kind and description which may from time to time be imported into the Commonwealth in aircraft or ship owned or leased or hired by the said_________________ or for which the said _______________ are acting as agents as provided by the Customs Management Act or any Acts which may be passed in amendment thereto or substitution therefore, and which are not cleared from Customs charge in due course of the law. Now the condition of this obligation is that if the said _______________ shall not account for all such imports, as per manifest, to the satisfaction of the Comptroller of Customs, then this obligation shall be void, but otherwise shall remain in full force and virtue and effect. } Signed, sealed and delivered by the above _______________ (Seal) bounden Obligator _____________________________________ _____________________________________ } in the presence of ______________________ _______________ (Seal) _________________ of _________________ Witness _____________________________________ Signed, sealed and delivered by the above } bounden _______________ (Seal) Obligator ____________________________________ ____________________________________ } in the presence of _____________________ _______________ (Seal) ________________ of _________________ Witness ____________________________________ Approved: ________________________________________ (for) Comptroller of Customs LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 212] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. CB10 GENERAL BOND FOR SECURITY OF CUSTOMS REVENUE Know all men by these present that we ___________________________________ of _____________________________________________________________________ and ____________________________________________________________________ of _____________________________________________________________________ Are held and firmly bound unto the Comptroller of Customs in the sum of ___________ dollars to be paid to the Comptroller of Customs for which payment will and truly be made we bind ourselves and every one of us jointly and severally for and in the whole our heirs, executors and administrators and every one of them firmly by these present. Dated this _______ day of _____________ in the year two thousand and ________ Now the condition of this obligation is such that if the above bounden __________ shall within ________________________ from the date hereof, well and truly pay to the Comptroller of Customs, or some Proper Officer of the Customs Department, the sum of _______________________________________________________________________ _______________________________________________________________________ being the full amount of duties on ___________________________________________ imported in the ____________________________ from _________________________ or in case such goods as herein described or any part thereof shall be exported within the said term in of _______________________________ agreeable under the provisions of the Customs Management Act, in that case made and provided, then if the above bounden _____________________________ do, and shall well and truly pay so much of the said duties as shall remain payable by the virtue of the said Act, the obligation shall be void and of no effect, otherwise to remain in full force and virtue. } Signed, sealed and delivered by the above __________________ (Seal) bounden Obligator _________________________________ _________________________________ } in the presence of __________________ ___________________ (Seal) ______________ of _________________ Witness _________________________________ } Signed, sealed and delivered by the above bounden ___________________ (Seal) Obligator _________________________________ _________________________________ } in the presence of ___________________ __________________ (Seal) _____________ of __________________ Witness _________________________________ Approved: ________________________________________ (for) Comptroller of Customs DEPUTY PRIME MINISTER AND MINISTER OF FINANCE STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 213 BAHAMAS CUSTOMS DEPARTMENT FORM No. CB11 BOND FOR AUTHORISED ECONOMIC OPERATOR (AEO) Know all men by these present that we ___________________________________ of _____________________________________________________________________ and ____________________________________________________________________ of _____________________________________________________________________ Are held and firmly bound unto the Comptroller of Customs in the sum of ___________ dollars to be paid to the Comptroller of Customs for which payment will and truly be made we bind ourselves and every one of us jointly and severally for and in the whole our heirs, executors and administrators and every one of them firmly by these present. Dated this _______ day of ____________ in the year two thousand and ________ Whereas the above bounden __________________________________ has applied for a license under the Customs Management Act, to act as a Customs Broker. Now the condition of this obligation is such that if the above bounden __________ shall faithfully and uncorruptly perform his duties as such broker of the satisfaction to the Comptroller then this obligation shall be void, but otherwise shall remain in full force. } Signed, sealed and delivered by the above bounden _____________(Sealed) _________________________________________ Obligor _________________________________________ } in the presence of __________________________ ____________________ _________________ of _____________________ Witness ________________________________________ } Signed, sealed and delivered by the above bounden ____________ (Sealed) _________________________________________ Surety _________________________________________ } in the presence of __________________________ ___________________ ________________ of ______________________ Witness ________________________________________ Approved: ________________________________________ (for) Comptroller LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 214] CUSTOMS MANAGEMENT BAHAMAS CUSTOMS DEPARTMENT FORM No. CB12 BOND FOR RIGHT-HOLDERS OF INTELLECTUAL PROPERTY Know all men by these present that we ___________________________________ of _____________________________________________________________________ and ____________________________________________________________________ of _____________________________________________________________________ Are held and firmly bound unto the Comptroller of Customs in the sum of ___________ dollars to be paid to the Comptroller of Customs for which payment will and truly be made we bind ourselves and every one of us jointly and severally for and in the whole our heirs, executors and administrators and every one of them firmly by these present. Dated this _______ day of _____________ in the year two thousand and ________ Whereas the above bounden _________________________________ has applied for a license under the Customs Management Act, to act as a Customs Broker. Now the condition of this obligation is such that if the above bounden _________ shall faithfully and uncorruptly perform his duties as such broker of the satisfaction to the Comptroller then this obligation shall be void, but otherwise shall remain in full force. } Signed, sealed and delivered by the above ______________ (Sealed) bounden Obligor ____________________________________ ____________________________________ } in the presence of ____________________________________ _____________________ Witness _________________ of ________________ ____________________________________ } Signed, sealed and delivered by the above bounden ______________ (Sealed) Surety ____________________________________ ____________________________________ } in the presence of ____________________________________ ________________ of _________________ Witness ____________________________________ Approved: ________________________________________ (for) Comptroller of Customs STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 215 BAHAMAS CUSTOMS DEPARTMENT S.I. 32/2016 FORM No. CB13 BOND FOR AUTHORIZED COURIER Know all men by these present that we ___________________________________ of _____________________________________________________________________ and ____________________________________________________________________ of _____________________________________________________________________ Are held and firmly bound unto the Comptroller of Customs in the sum of ___________ dollars to be paid to the Comptroller of Customs for which payment will and truly to be made we bind ourselves and every one of us jointly and severally for and in the whole our heirs executors, administrators and assigns and every one of them firmly by these present. Dated this _______ day of ________________ in the year two thousand and _________. Whereas the above bounden _________________________________ has applied for a license under the Customs Management Act 2011, to act as a Authorized Courier. Now the condition of this obligation is such that if the above bounden _________ shall faithfully and incorruptly perform his duties as such Courier of the satisfaction to the Comptroller then this obligation shall be void, but otherwise shall remain in full force. } Signed, sealed and delivered by the above ______________ (Sealed) bounden Obligor ____________________________________ ____________________________________ } in the presence of ____________________________________ _____________________ Witness _________________ of ________________ ____________________________________ } Signed, sealed and delivered by the above bounden ______________ (Sealed) Surety ____________________________________ ____________________________________ } in the presence of ____________________________________ ________________ of _________________ Witness ____________________________________ Approved: ________________________________________ (for) Comptroller LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 216] CUSTOMS MANAGEMENT S.I. 30/2015 SECOND SCHEDULE (REGULATION 149) S.I. 32/2016 ENVIRONMENTAL LEVY TARIFF CODE ARTICLE LEVY RATE $ Unit of Heading/ DESCRIPTION Measurement Subheading 4011.5000 Bicycle tires 1.00 No. 4011.4000 Motorbike tires 5.00 No. 4011.3000 Aircraft tires 25.00 No. 4011.1000 New car tires 5.00 No. 4011.2000 New bus/lorries tires 5.00 No. 4011.6100 New 10.00 No. agriculture/forestry tires 4011.6200 tires not exceeding 61 15.00 No. cm (24.02) 4011.6300 tires not exceeding 61 25.00 No. cm (24.02) 4011.6900 New tractor tires 25.00 No. 4011.9200 tires of a kind used on 10.00 No. agricultural or forestry vehicles and machines 4011.9300 tires of a kind used on 15.00 No. construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm (24.02 inches) 4011.9400 tires of a kind used on 25.00 No. construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm (24.02 inches) 4011.9900 Retreaded other tires 2.00 No. 4012.1100 Used cars tires 3.00 No. 4012.1200 Used bus, lorries tires 5.00 No. 4012.1300 Retreaded aircraft tires 25.00 No. 4012.1900 Retreaded other tires 5.00 No. 4012.2010 Used cars tires 3.00 No. 4012.2020 Used bus/lorries tires 5.00 No. 4012.2090 Other used tires 25.00 No. 4012.9010 Used cars tires 3.00 No. 4012.9020 Used bus, lorries tires 5.00 No. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 217 4012.9090 Other used tires 2.00 No. 6910.9090 Other - sanitary 5.00 No. fixtures 8418.1010 Refrigerator with 15.00 No. efficient rating greater than 15.0 8418.1090 Other refrigerators 15.00 No. 8418.2110 Compression-type 15.00 No. refrigerator with efficient rating greater than 15.0 8418.2190 Other refrigerators 15.00 No. 8418.2910 Other refrigerators 15.00 No. with efficient rating greater than 15.0 8418.2990 Other refrigerators 15.00 No. 8418.3010 Chest freezers with 15.00 No. efficient rating greater than 15.0 8418.3090 Other chest freezers 15.00 No. 8418.4010 Upright freezers with 15.00 No. efficient rating greater than 15.0 8418.4090 Other upright freezers 15.00 No. 8418.5000 Other furniture (chests, 15.00 No. cabinets, display counter, showcases) for storage and 8419.1900 Other water heater 20.00 No. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 218] CUSTOMS MANAGEMENT 8419.8900 Other, cookers, etc. 20.00 No. 8427.1000 Fork-lift trucks: self- 200.00 No. propelled trucks powdered by an electric motor 8427.2000 Other self-propelled 200.00 No. trucks 8427.9000 Other truoks 200.00 No. 8429.1100 Bulldozers and angle 300.00 No. dozers: Track laying 8429.1900 Other 300.00 No. 8429.2000 Graders and levellers 300.00 No. 8429.3000 Scrapers 300.00 No. 8429.4000 lumping machines and 300.00 No. road rollers 8429.5100 Mechanical shovels, 300.00 No. excavators and shovel loaders: Front-end shovel loaders 8429.5200 Machinery with a 360° 300.00 No. revolving superstructure 8429.5900 Other 300.00 No. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 219 8470.5020 Point of sale system 5.00 No. 8476.2100 Automatic beverage- 25.00 No. vending machines: Incorporating heating or refrigerating devices 8476.2900 Other 25.00 No. 8476.8100 Other machines: 25.00 No. Incorporating heating or refrigerating devices 7321.1100 Stoves - gas or fuel 5.00 No. 7321.1290 Other liquid fuel stoves 5.00 No. 7321.1900 Appliances for solid 5.00 No. fuel 7321.8100 Other appliances - gas 5.00 No. or fuel 7321.8200 Appliances for liquid 5.00 No. fuel 7321.8900 Appliances for solid 5.00 No. fuel 8507.2090 Other lead 5.00 No. accumulators 8507.3000 Nickel-cadmium 5.00 No. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 220] CUSTOMS MANAGEMENT 8507.4000 Nickel-iron 5.00 No. 8507.5000 Nickel-metal hydride 5.00 No. 8507.6000 Lithium-iron 5.00 No. 8507.8090 Other accumulators 5.00 No. 8516.6000 Electric stove 15.00 No. 8516.6000 Electric ovens, 5.00 No. cookers, cooking plates, boiling rings, grillers and roasters 8516.5000 Microwave oven 5.00 No. STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 221 8450.1110 Fully automatic 15.00 No. washer with an efficient rating greater than 15.0 8450.1190 Other automatic 15.00 No. washer 8450.1210 Washer with 15.00 No. built in centrifugal drier with an efficient rating greater than 15.0 8450.1290 Other washer 15.00 No. 8450.1910 Other washer 15.00 No. with an efficient rating greater than 15.0 8450.1990 Other washer 15.00 No. 8450.2000 Machines, each 15.00 No. of a dry linen capacity exceeding 10 kg. (22 lb.) 8451.1000 Dry cleaning 15.00 No. machines 8451.2110 Machines, each 15.00 No. of a dry linen capacity ex- ceeding 10 kg. (22 lb.) with an efficient rating greater than 15.0 8451.2190 Other dryer 15.00 No. 8451.2900 Other dryer 15.00 No. 8451.3000 Ironing machines 15.00 No. and pressers 8451.4000 Washing, 15.00 No. bleaching or drying machines 8451.5000 Machines for 15.00 No. reeling, unreel- ing, folding, cut- ting or pinking textile fabrics 8451.8000 Other machinery 15.00 No. 8422.1110 Household type 15.00 No. dishwashing machines with an efficient rating greater than 15.0 8422.1190 Other 15.00 No. dishwashing machines LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 222] CUSTOMS MANAGEMENT 8442.1900 Other dish 15.00 No. washer 8415.1010 Solar window, 10.00 No. wall, split system air con- ditions 8415.1090 Other air 10.00 No. condition 10.00 8415.8110 Solar air 10.00 No. condition incorporating a refrigerating unit and a valve for reversal of cooling/heat cycle (reversible heat pumps) 8415.8190 Other air 10.00 No. condition incorporating a refrigerating unit and a valve for reversal of cooling/heat cycle 8415.8210 Solar air 10.00 No. condition No. incorporating a refrigerating unit 8415.8290 Other air 10.00 No. condition incorporating a refrigerating unit 8415.8310 Solar air 10.00 No. condition not incorporating a refrigerating unit 8415.8390 Other air con- 10.00 No. dition not in- corporating a re- frigerating unit 8528.4100 Monitors 5.00 No. cathode- ray tube of a kind solely or principally used in an automatic data processing system of heading 84.71 STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 223 8528.4900 Other -monitors 5.00 No. 8528.5100 Projectors 5.00 No. monitors of a kind solely or principally used in an automatic data processing system of heading 84.71 8528.5990 Other monitors 5.00 No. 8528.6100 Projectors 5.00 No. monitors of a kind solely or principally used in an automatic data processing system of heading 84.71 8528.6900 Other monitors 5.00 No. 8528.7110 Television - 5.00 No. color 8528.7120 Television black 5.00 No. and white or other monochrome 8528.7200 Television - 5.00 No. color 8528.7300 Television - 5.00 No. black and white or other monochrome 8516.1000 Electric water 20.00 No. heaters 8419.1100 Gas water heater 20.00 No. 8517.1200 Cell Phones 5.00 No. 8517.1100 Land Phones 5.00 No. 8517.1800 Other Phones 5.00 No. 8471.3000 Laptop 5.00 No. computers - weighing less than 10 kg. (22 lb.) 8471.4110 Personal 5.00 No. computer 8471.4190 Other computer 5.00 No. 8471.4910 Other personal 5.00 No. computer presented in the form of system 8471.4990 Other personal 5.00 No. computer LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 224] CUSTOMS MANAGEMENT 8471.5000 Processing units 5.00 No. other than those of subheading 8471.41 or 8471.49 8471.6000 Input or output 5.00 No. units 8471.7000 Storage units 5.00 No. 8471.8000 Other units of 5.00 No. automatic data processing machines 8471.9000 Other machines 5.00 No. 8443.3100 Printers which 5.00 No. perform two or 5.00 more functions of printing, copying, or facsimile transmission 8443.3210 Printers capable of 5.00 No. connecting to an automatic data processing machine or to a network 8443.3290 Other printer 5.00 No. 8443.3900 Other printer 5.00 No. 3922.1000 Bath 5.00 No. tubs/basins/urinals/ toilets 3922.9090 Other sanitary 5.00 No. wares 6910.1090 Other sanitary 5.00 No. wares 8701.1ÛO0 Pedestrian 300.00 No. controlled vehicles 8701.2000 Road tractors for 300.00 No. semi-trailers 8701.3000 Track-laying 300.00 No. tractors 8701.9000 Other - tractors & 300.00 No. semi-trailer 8702.1000 Motor vehicle for 300.00 No. the transport of ten or more persons, including the driver: With compression- ignition internal combustion piston engine (diesel or semi- diesel) 8702.9000 Other - vehicle for 300.00 No. the transport of STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 225 persons 8703 Motor cars and 200.00 No. other motor vehicles prin- cipally designed for the transport of persons 8704 Motor vehicles for 200.00 No. the transport of goods 8504.2100 Transformers not 20.00 No. exceeding 650 k VA 8504.2200 Transformers 20.00 No. exceeding 650 k VA but not ex- ceeding 10,000 k VA 8504.2300 Transformers 20.00 No. exceeding 10,000 k VA 8504.3100 Transformers 2.00 No. having a power handling capacity not exceeding 1 k VA 8504.3200 Transformers 2.00 No. having a power handling capacity exceeding 1 k VA but not exceeding 16k VA 8504.3300 Transformers 2.00 No. having power handling capacity exceeding 16k VA but not exceeding 500 k VA 8504.3400 Transformers 2.00 No. having a power handling capacity exceeding 500 k VA 8507.1000 Lead-acid of a 20.00 No. kind used for starting piston engines 8502.1100 Generator of an 20.00 No. output not exceeding 75 k VA 8502.1200 Generator of an 20.00 No. output exceeding 75 k VA but not LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 226] CUSTOMS MANAGEMENT exceeding 375 k VA 8502.1300 Generator of an 20.00 No. output exceeding 375 k VA 8502.2000 Generating sets 20.00 No. with spark-ignition internal combustion piston engines 8705.1000 Crane-loiries 300.00 No. 8705.2000 Mobile drilling 300.00 No, derricks 8705.3000 Fire fighting 300.00 No. vehicles 8705,4000 Concrete-mixer 300.00 No. lorries 8705.9000 Other - vehicles 300.00 No. 8709,1100 Work trucks, self- 300.00 No. propelled - Electrical 8709.1900 Other-work trucks 300.00 No. 8710.0000 Tanks and other 300.00 No. armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 8711.1100 Motor cycles: 50.00 No. With reciprocating internal combustion; piston engine of a cylinder capacity not exceeding 50 cc 8711.2000 With reciprocating 50.00 No. internal combustion; piston engine of a cylinder capacity not exceeding 50 cc hut not exceeding 250 cc 8711.3000 With reciprocating 50.00 No. internal combustion; piston engine of a cylinder capacity not exceeding 250 cc but not exceeding 500 cc STATUTE LAW OF THE BAHAMAS LRO 1/2017 CUSTOMS MANAGEMENT [CH.293 – 227 8711.4000 With reciprocating 50.00 No. internal combustion; piston engine of a cylinder capacity not exceeding 500 cc but not exceeding 800 cc 8711.5000 With reciprocating 50.00 No. internal combustion; piston engine of a cylinder capacity exceeding 800 cc 8711.9010 Electric 50.00 No. motorcycle 8711.9090 Other 50.00 No. LRO 1/2017 STATUTE LAW OF THE BAHAMAS CH.293 – 228] CUSTOMS MANAGEMENT

THIRD SCHEDULE (REGULATION 150) GOODS FEE/SURCHARGE Imported fuel, not containing aviation fuel 1 cent per gallon Every container imported into The $10 per twenty-foot Bahamas equivalent unit Every container exported from The $10 per twenty-foot Bahamas equivalent unit Every motor vehicle imported into The $10 Bahamas Every motor vehicle exported from The $10.00 Bahamas STATUTE LAW OF THE BAHAMAS LRO 1/2017