Customs and Excise Act Cap. 121 Customs Rules (Section 275)

1. TITLE

2. INTERPRETATION PART II FORMS

3. SPECIMEN CUSTOMS FORMS

4. COMPLETION OF CUSTOMS FORMS

5. CUSTOMS FORMS TO BE LEGIBLE AND CORRECTIONS INTIALLED

6. ALTERATIONS AFTER SUBMISSION OF CUSTOMS FORMS

7. OFFICER MAY REFUSE TO ACCEPT CUSTOMS FORMS

8. FRACTIONS OF A CENT TO BE DISREGARDED PART III ARRIVAL OF AIRCRAFT AND SHIPS

9. CUSTOMS FORMS TO BE PRESENTED TO BOARDING OFFICER

10. MASTER OF SHIP REQUIRED TO REPORT BEFORE BULK IS BROKEN

11. LIST OF HIGH DUTY AND RESTRICTED GOODS

12. SEALING OF SURPLUS STORES

13. ASSISTANCE TO BOARDING CREWS

14. REPORT OF AIRCRAFT AND SHIPS

15. FORCED LANDINGS, STRESS OF WEATHER, ETC

16. LIST OF GOODS FOR SPECIAL STORAGE

17. AIRCRAFT AND SHIPS IN BALLAST

18. HOW CARGO TO BE REPORTED

19. REPORT OF CARGO OF SHIPS OTHER THAN STEAMSHIPS

20. CARGO REMAINING ON BOARD FOR EXPORTATION

21. CARGO OVER-CARRIED AND RETURNED

22. PARTICULARS TO BE GIVEN IN REPORT

23. STATEMENT OF INTENTION TO DISCHARGE ALONGSIDE QUAY, ETC

24. AMENDMENT OF REPORT Property of C and E Division (consolidated to 31 December 2003) page 97 CUSTOMS AND EXCISE [CAP. 121]

25. APPLICATION TO OVER-CARRY CARGO

26. CONDITIONS GOVERNING PERMISSION TO AMEND

27. UNLOADING OR LOADING AT A SUFFERANCE WHARF

28. SUBMISSION OF CUSTOMS FORM Cl0

29. CARRIAGE COASTWISE OF CARGO BY AIRCRAFT OR SHIPS FROM FOREIGN PLACES

30. PERMISSION TO LOAD PRIOR TO DISCHARGE PART IV ENTRY, UNLOADING AND DELIVERY OF CARGO

31. IMPORT ENTRIES

32. ALTERNATIVE RATES OF DUTY

33. PACKAGES CONTAINING DUTIABLE AND FREE GOODS

34. CERTIFIED ENTRIES

35. CERTIFICATION OF VALUE OF IMPORTED GOODS. AND RETENTION OF DOCUMENTS

36. PROCEDURE WHEN INVOICE AND CERTIFICATE DO NOT GIVE ALL PARTICULARS REQUIRED

37. ALL BOOKS, DOCUMENTS, ETC., TO BE PRODUCED

38. NOTHING TO AFFECT POWERS UNDER THE LAW

39. MOTOR VEHICLES, AIRCRAFT, PLEASURE BOATS, ETC., IMPORTED TEMPORARILY

40. GOODS RE-IMPORTED

41. TRANSHIPMENT SHIPPING BILL

42. TRANSHIPMENT BOND

43. TRANSHIPMENT PROCEDURE

44. PERMISSION TO TRANSHIP CARGO OR STORES DIRECT

45. BONDS TO GUARANTEE PAYMENT OF DUTY

46. PERMIT TO REMOVE GOODS PRIOR TO ENTRY

47. PERMISSION TO UNLOAD

48. GOODS UNSUITABLE FOR STORAGE IN TRANSIT SHED

49. BAD ORDER LIST

50. LANDING ACCOUNT

51. DISCHARGE AND DELIVERY TO BE AUTHORISED

52. DISCHARGE AND LANDING OF GOODS

53. NO OTHER SMALL CRAFT TO GO ALONGSIDE LOADED SMALL CRAFT

54. PERMIT TO DISCHARGE INTO A SHIP FOR CARRIAGE COASTWISE

55. CONDITIONS AND REQUIREMENTS OF CARRIAGE COASTWISE

56. LANDING CERTIFICATE

57. PERMIT TO RE-LOAD GOODS LANDED IN ERROR

58. LANDING OF ANIMALS

59. APPARATUS FOR TAKING ACCOUNT OF CERTAIN GOODS

60. RE-PACKING OF SLACK BAGS, ETC.

61. LEAKING PACKAGES Property of C and E Division (consolidated to 31 December 2003) page 98 CUSTOMS AND EXCISE [CAP. 121]

62. PACKAGING GOODS IMPORTED IN BULK

63. DANGEROUS GOODS TO BE SECURED IMMEDIATELY AFTER EXAMINATION

64. EXAMINATION AT PRIVATE PREMISES

65. EDUCATIONAL FILMS

66. GOODS NOT EXPORTED AFTER DELIVERY

67. CLAIM FOR ABATEMENT OF DUTY

68. REFUNDS FOR LOSS OR OVERPAYMENT

69. DUTY TO BE SECURED AND CONDITIONS TO BE OBSERVED ON IMPORTATION OF TRAVELLERS' SAMPLES PARTY GOODS IMPORTED AS AIR CARGO

70. PROCEDURE FOR ENTRY OF GOODS IMPORTED AS AIR CARGO PART VI CUSTOMS AREA AND TRANSIT SHEDS

71. TRANSIT SHEDS IN A PRIVATE CUSTOMS AREA

72. TRANSIT SHEDS THE PROPERTY OF GOVERNMENT

73. ACCESS TO CUSTOMS AREA AND TRANSIT SHEDS

74. RESPONSIBILITY FOR GOODS IN A CUSTOMS AREA OR TRANSIT SHED

75. AUTHORITIES OTHER THAN THE CUSTOMS HAVING CONTROL OF THE GOVERNMENT OWNED CUSTOMS AREAS AND TRANSIT SHEDS PART VII LANDING AND LOADING OF PASSENGERS' BAGGAGE AND SHIPS' AND AIRCRAFTS' STORES

76. PERMISSION TO DISCHARGE PASSENGERS' BAGGAGE

77. DEFINITION OF PASSENGERS' BAGGAGE

78. LANDING OF SURPLUS STORES

79. DEATH OF LIVESTOCK ABOARD SHIP

80. CERTAIN SMALL CRAFT ONLY MAY CONVEY PASSENGERS' BAGGAGE, ETC.

81. PLACES WHERE PASSENGERS' BAGGAGE, ETC., MAY BE LANDED

82. BAGGAGE, ETC., TO BE DELIVERED TO PROPER OFFICER ON LANDING

83. HANDLING OF BAGGAGE

84. ACCESS TO BAGGAGE ROOM

85. EXAMINATION AND CLEARANCE OF BAGGAGE

86. BAGGAGE TO BE PASSED BEFORE REMOVAL

87. COMPTROLLER NOT LIABLE FOR LOSS OF OR DAMAGE TO UNCLAIMED BAGGAGE

88. FIREARMS AND AMMUNITION IMPORTED IN BAGGAGE

89. DISPOSAL OF FIREARMS AND AMMUNITION NOT PERMITTED TO BE IMPORTED Property of C and E Division (consolidated to 31 December 2003) page 99 CUSTOMS AND EXCISE [CAP. 121]

90. PERIOD WITHIN WHICH BAGGAGE IS TO BE CLEARED

91. WHERE PASSENGERS' BAGGAGE MAY BE LOADED

92. PERMIT TO SHIP STORES

93. BOND TO SHIP STORES

94. CERTAIN STORES TO BE PRODUCED BEFORE SHIPMENT PART VIII EMBARKATION AND DISEMBARKATION OF PASSENGERS AND OTHER PERSONS

95. DISEMBARKATION OF PASSENGERS, ETC.

96. PASSENGERS TO PROCEED TO BAGGAGE ROOM

97. PROVISIONS RELATING TO PERSONS GOING ON BOARD OR ENTERING CUSTOMS AREAS

98. POWER TO SEARCH PERSONS ENTERING OR LEAVING CUSTOMS AREAS

99. UNAUTHORISED LANDING OF GOODS

100. PLACES FROM WHICH PERSONS MAY GO ABOARD

101. COMPTROLLER MAY ENCLOSE AND RESTRICT USE OF ANY PLACE PARTIX ENTRY OUTWARDS AND CLEARANCE OF AIRCRAFT AND SHIPS

102. ENTRY OUTWARDS AND CERTIFICATE OF RUMMAGE

103. CONTENT OF SHIP

104. CONTENT OF AIRCRAFT

105. PARTICULARS REQUIRED BY CONTENT

106. TOTALS OF CERTAIN GOODS TO BE SHOWN

107. CLEARANCE PARTX EXPORTATION OF GOODS

108. FORMS FOR EXPORTATION

109. DRAWBACK SHIPPING BILL AND DEBENTURE

110. SHIPPING BILL EX-WAREHOUSE

111. BONDS FOR EXPORTATION

112. SHIPPING BILLS FOR GOODS FREE OF EXPORT DUTY

113. SHIPPING BILLS FOR GOODS LIABLE TO EXPORT DUTY

114. CONDITIONS PRECEDING EXPORT

115. PERMIT TO RE-LAND GOODS SHIPPED FOR EXPORT

116. GOODS SHORT-SHIPPED TO BE RE-ENTERED FOR EXPORTATION PART XI WAREHOUSING

117. ALTERATIONS OR ADDITIONS TO PRIVATE WAREHOUSE Property of C and E Division (consolidated to 31 December 2003) page 100 CUSTOMS AND EXCISE [CAP. 121]

118. PROVISIONS RELATING TO PRIVATE TRANSIT SHEDS TO APPLY TO PRIVATE WAREHOUSE

119. CHARGES FOR WHOLE-TIME OFFICER IN A PRIVATE WAREHOUSE

120. CHARGES FOR PART-TIME OFFICER IN A PRIVATE WAREHOUSE

121. REMOVAL OF GOODS FOR WAREHOUSING

122. HOURS OF RECEIPT OF GOODS INTO WAREHOUSE

123. CONVEYANCE OF GOODS TO OR FROM AWAREHOUSE

124. REMOVAL OF IMPORTED GOODS USED FOR BLENDING WITH LOCAL SPIRITS

125. GOODS WHICH MAY NOT BEWAREHOUSED

126. RENT AND CHARGES ON GOODS STORED IN GOVERNMENT PREMISES

127. OPERATIONS ON WAREHOUSED GOODS

128. RESTRICTIONS ON WAREHOUSE OPERATIONS

129. CONDITIONS GOVERNING OPERATIONS IN WAREHOUSE

130. RENT AND CHARGES TO BE PAID BEFORE OPERATION IS PERMITTED

131. TRANSFER OF WAREHOUSED GOODS

132. DUTY ENTRY EX-WAREHOUSE

133. GOODS ENTERED FOR EXPORT

134. FORMS REQUIRED IN THE REMOVAL OF WAREHOUSED GOODS

135. CONDITIONS OF REMOVAL

136. BONDS FOR EXPORTATION OF WAREHOUSED GOODS

137. BONDFORPAYMENTOFRENT

138. WAREHOUSED GOODS TO BE PROPERLY PACKAGED PART XII AUCTION SALES

139. AUCTIONEER'S BOND

140. CONDITIONS OF SALES BY AUCTION

141. AUCTIONEER TO CERTIFY SALE RECORD

142. DELIVERY OF GOODS SOLD AT AUCTION

143. AUCTIONEER'S ACCOUNT

144. OWNER MAY RECEIVE NET PROCEEDS OF SALE PART XIII FORMS NOT PROVIDED FOR ELSEWHERE

145. OTHER FORMS PART XIV DRAWBACK

146. REFUND ACCORDING TO ACTUAL QUANTITIES

147. MINIMUM DRAWBACK PAYABLE

148. GENERAL CONDITIONS FOR PAYMENT OF DRAWBACK

149. GOODS TO BE BORNE ON CONTENT OF EXPORTING AIRCRAFT OR SHIP Property of C and E Division (consolidated to 31 December 2003) page 101 CUSTOMS AND EXCISE [CAP. 121]

150. SPECIAL CONDITIONS AND EXCEPTIONS RELATING TO DRAWBACK

151. GOODS ON WHICH NO DRAWBACK IS PAYABLE

152. DRAWBACK IN SPECIAL CASES PART XV WORKING DAYS AND HOURS

153. WORKING DAYS AND HOURS PART XVI ATTENDANCE OUTSIDE OFFICIAL HOURS

154. APPLICATION FOR EXTRA ATTENDANCE

155. FEES FOR THE EXTRA ATTENDANCE OF OFFICERS

156. PART CHARGING

157. UNNECESSARY ATTENDANCE

158. FEES FOR SPECIAL SERVICES PART XVII SMALL CRAFT

159. AUTHORITY FOR SMALL CRAFT TO PROCEED TO AIRCRAFT OR SHIP

160. SMALL CRAFT TO PROCEED DIRECT

161. SMALL CRAFT SHALL LOAD OR DISCHARGE ONLY AT LEGAL QUAY

162. SHIPS' BOATS

163. SMALL CRAFT MAY NOT GO ALONGSIDE SHIP WITHOUT A PERMIT

164. COMPTROLLER MAY AUTHORISE SMALL CRAFT TO CARRY APPROVED ARTICLES TO AND FROM SHIPS

165. ARTICLES WHICH MAYBE CARRIED

166. FORMS OF PERMIT

167. PERMIT DOES NOT OVER-RIDE MASTER'S AUTHORITY

168. PERMIT MAY BE CANCELLED

169. RULES 165 TO 168 NOT TO APPLY TO SHIPS, ETC., ALONGSIDE

170. PERMIT TOTAKE GOODS FOR SALE ABOARD SHIP ALONGSIDE OR AIRCRAFT PART XVIII IMPORTATION AND EXPORTATION BY POST

171. EXAMINATION OF POSTAL PACKETS

172. CERTAIN POSTAL PACKETS TO BE ENTERED

173. WHEN POSTAL PACKETS DEEMED TO BE DEALT WITH CONTRARY TO THE CUSTOMS LAWS

174. UNDELIVERED POSTAL PACKETS

175. HOW DUTIES OF CUSTOMS TO BE ACCOUNTED FOR Property of C and E Division (consolidated to 31 December 2003) page 102 CUSTOMS AND EXCISE [CAP. 121] PART XIX CLEARING AGENTS

176. CLEARING AGENT'S LICENCE

177. ISSUE AND CANCELLATION OF CLEARING AGENT'S LICENCE

178. WHERE NO LICENCE IS REQUIRED PART XX MISCELLANEOUS

179. CERTIFICATE FOR PRODUCTION IN COURT

180. FIRE HAZARDS

181. UNIFORMS FIRST SCHEDULE- SCALE OF FEES SECOND SCHEDULE- CUSTOMS FORMS Property of C and E Division (consolidated to 31 December 2003) page 103 CUSTOMS AND EXCISE [CAP. 121] 85/1960 THE CUSTOMS RULES LN 13/1963 LN 84/1967 LN 90/1969 (Section 275) LN 44/1970 LN 1/1971 LN 81/1971 LN 38/1972 LN 73/1972 LN 9/1975 LN 41/1976 LN 12/1977 LN 29/1978 LN 66/1978 LN 75/1978 LN 46/1980 LN 27/1982 LN 43/1982 LN 53/1987 LN 145/1988 LN 113/1990 LN 81/1991 LN 26/1993 LN 1/1996 PART I TITLE AND INTERPRETATION Title 1. These Rules may be cited as the Customs Rules Interpretation

2. In these Rules, unless the context otherwise requires-- LN 9/1975 "customs form" means any form set out in the Second Schedule to these Rules; "Customs House" means the principal office of the proper officer at any port of entry; "section" means a section of the Act. PART II FORMS Specimen customs 3. Specimens of the customs forms referred to in these Rules by the letter C and a forms number are contained in the Second Schedule. Second Schedule Completion of 4. Every person required or permitted by the customs laws to submit any form to customs forms the Comptroller or proper officer shall first complete the same by writing thereon all the particulars indicated in the form or required thereby, including his signature in the place reserved for his signature, or otherwise as the Comptroller or proper officer shall direct, as well as all other particulars specifically required by the customs laws or by the Comptroller or proper officer. Every such person shall make and subscribe on the form such declarations in regard to the goods or matters therein referred to as the Comptroller or proper officer shall require. Property of C and E Division (consolidated to 31 December 2003) page 104 CUSTOMS AND EXCISE [CAP. 121]

5. The particulars contained in any form or document required to be submitted by Customs forms to any person to the Comptroller or proper officer shall be printed, typed or written be legible and corrections legibly in ink or other indelible material, and every alteration that has been made in initialled any such form or document prior to its submission to the Comptroller or proper officer shall be made in such manner as to leave the error as well as the correction legible. Every such correction shall be initialled by the person making it, and, if required by the Comptroller or proper officer, dated by the person making the correction. Every form or document additional to the original copy shall be produced by means of carbon paper or by such other means as the Comptroller or proper officer may require.

6. When after submission of any form or document as provided for in rules 4 and 5 Alterations after the person who submitted it desires to make any alteration therein he shall make submission of customs forms application so to do, which application the proper officer may require to be made in writing, and if the proper officer in his discretion gives permission to make such alteration shall make the alteration in like manner as if it were an alteration made under rule 5.

7. Any officer may refuse to accept or to act upon any form or other document Officer may submitted to him for any purpose relating or incidental to the customs unless the refuse to accept customs forms requirements of the customs laws in relation thereto have been duly observed.

8. In all final computations of values, duties, rents and other charges contained in Fractions of a cent to be customs forms and other documents fractions of a cent shall be disregarded. disregarded LN 84/1967 PART III ARRIVAL OF AIRCRAFT AND SHIPS Customs forms to

9. The master of every steamship (or of any other ship specially allowed to report be presented to after bulk is broken) arriving in the waters of Solomon Islands shall, unless the boarding officer Comptroller shall otherwise direct, present to the customs boarding officer or other LN66/1978 proper officer the report of the ship's stores, crew's store list, and of any packages or parcels for which no bill of lading has been issued in the customs forms C 1, C2, and C3 respectively immediately such officer boards the ship, and shall point out to him the location of all such stores, and produce to him all such packages and parcels and comply with any instructions which the officer may give regarding the landing, entry and delivery of any such packages and parcels.

10. The master of a ship required to report before bulk is broken may, if permitted Master of ship by the proper officer, make report of the stores and of any packages or parcels for required to report before bulk is which no bill of lading has been issued on the cargo report in the manner and broken giving the particulars required by such officer in the form required by rule 14, but if not so permitted shall report the stores and the packages or parcels for which no bill of landing has been issued in the manner set out in the preceding rule. The master shall produce to the proper officer all such stores, packages and parcels and Property of C and E Division (consolidated to 31 December 2003) page 105 CUSTOMS AND EXCISE [CAP. 121] shall comply with any instructions which the proper officer may give regarding the landing, entry and delivery of any such packages and parcels. List of high duty 11. The master of every ship requiring to report before bulk is broken shall, in and restricted goods addition to complying with rule 10, deliver to the proper officer on request a list of all spirits, wines, tobacco, cigars, cigarettes, firearms, ammunition, animals, seeds, soil, plant material and of all goods the importation of which is restricted as well as any other goods required by the proper officer to be listed, being part of the stores of such ship, and shall sign every such list. Sealing of surplus stores

12. All stores which are requested for the use of the master, officers, crew and passengers while an aircraft or ship is in port shall be separately produced to the customs boarding officer or other proper officer, who may either approve of the quantity produced, or require a portion or the whole of such stores to be placed under seal. All other stores shall be sealed by such officer. Should the quantity of stores unsealed prove insufficient, application for the unsealing of further stores shall be made to the proper officer, who may release such quantity as he shall in his discretion consider necessary and reseal the remainder: Provided that the proper officer may permit any stores to remain unsealed when he is satisfied that due precautions will be taken against the smuggling of the stores so left unsealed. Assistance to 13. All possible assistance shall be given to officers engaged in rummaging an boarding crews aircraft or ship by the master, officers and crew of such aircraft or ship. Report of aircraft 14.-(1) The report of every aircraft shall be presented in duplicate in the customs and ships form C5 or in such other form as may be required from time to time by the LN 66/1978 International Civil Aviation Organisation. A written stores list shall be attached to the original report. (2) The report of every ship shall be in the customs form C4 and shall be presented in duplicate to the proper officer at the port where such ship shall first arrive in Solomon Islands or elsewhere as the Comptroller may in any special circumstances allow. Forced landings, 15.-(1) When an aircraft or ship before arriving at an approved port or place in stress of weather, etc Solomon Islands or having left an approved port or place for a destination outside LN 66/1978 Solomon Islands is compelled to land or bring to within Solomon Islands owing to accident, stress of weather or other unavoidable cause, the master shall forthwith report to the nearest officer and shall on demand by such officer produce the papers relating to the aircraft or ship or its cargo and passengers and shall not allow any goods to be unloaded therefrom without the consent of such officer and no passenger thereof shall leave the immediate vicinity of the aircraft or ship without such officer's consent. (2) If any such approved place as aforesaid is a private aerodrome, wharf or quay the master shall forthwith report the arrival of the aircraft or ship and the name and place whence it came to the person in charge of such place who shall forthwith report the arrival of the aircraft or ship to the nearest officer and shall not allow any Property of C and E Division (consolidated to 31 December 2003) page 106 CUSTOMS AND EXCISE [CAP. 121] goods to be unloaded therefrom or any passenger thereof to leave such private aerodrome, wharf or quay without the consent of such officer (3) Nothing in paragraphs (1) and (2) shall restrict the disposition of mail as required by any provisions of the Universal Postal Convention. List of goods for

16. The master of every aircraft or ship shall immediately upon demand made to special storage him by the proper officer deliver to him a list of all cargo consisting of spirits, wines, tobacco, cigars, cigarettes, explosives, petroleum products and any other articles which may be required to be deposited on arrival in a Queen's warehouse or other special place of security.

17. Aircraft and ships having on board no goods other than stores and the personal Aircraft and ships in ballast baggage of passengers shall be reported "in ballast".

18. The contents of every package and of all cargo in bulk intended for discharge in How cargo to be Solomon Islands, including packages and cargo for transhipment, shall be reported reported LN 84/1967 in accordance with the description thereof contained on the relative bill of lading: LN66/1978 Provided that the contents of all such packages containing spirits, wines, tobacco, cigars and cigarettes shall be specifically reported as such: Provided further that all goods the importation of which is restricted shall be reported with sufficient clearness to indicate the precise description of the goods. Report of cargo

19. In the case of ships other than steamships, all cargo, whether consigned to of ships other Solomon Islands or not, shall be reported in the manner described in rule 18. than steamships LN66/1978

20. In the case of aircraft and steamships, cargo remaining on board for exportation Cargo remaining in the same aircraft or ship and consisting of goods, the importation of which into on board for exportation Solomon Islands is prohibited or restricted, or consisting of spirits, wines, tobacco, LN66/1978 cigars or cigarettes shall be specifically reported in the manner described in rule 18 if the Comptroller shall so require but otherwise cargo remaining on board for exportation shall be reported as "General cargo remaining on board for exportation".

21. When the report contains particulars of cargo which has been previously Cargo reported in Solomon Islands by the same aircraft or ship and over-carried and overcarried and returned on such aircraft or ship, such cargo shall be separately reported under the returned LN66/1978 heading "Cargo reported on ....................................................... (date) and over- carried". Particulars to be

22. The report of every ship shall show the weight or metric measurement of the given in report cargo reported according to each bill of lading and shall contain a declaration that LN66/1978 such weight or measurement is the weight or measurement according to which freight has been charged or, if no freight has been charged, then that it is the weight or measurement of freight charged or chargeable for the like kind of goods. The totals of such weights and measurements shall be shown at the bottom of each page Property of C and E Division (consolidated to 31 December 2003) page 107 CUSTOMS AND EXCISE [CAP. 121] of the report and a summary of the totals of each page shall be shown on the last page of the report with the total tonnage stated in words at length. Statement of 23. If the master of a ship intends to discharge cargo or passengers alongside any intention to discharge quay, jetty or wharf, a statement to that effect shall be contained in the report. alongside quay, etc Amendment of 24. When goods are found to be discharged in excess of or short of the report, the report master or his agent shall make written application to the Comptroller for permission to amend the report. Such application shall be in the customs form C7 or such other form as the Comptroller may allow and shall explain the reason for all excesses and shortages. Application to 25. If after having reported cargo to be landed it is desired to clear an aircraft or over-carry cargo ship without landing a part of such cargo the application to amend the report shall in respect of such part, state only that it is desired to retain the same on board for exportation. Conditions governing 26. Before the Comptroller shall give permission for the report to be amended the permission to master or his agent shall further satisfy him in the case of goods which the amend Comptroller considers to be dutiable found to be short that- LN 84/1967 LN 66/1978 (a) the goods were not loaded; or (b) they have been discharged and landed at some previous port; or (c) they have been over-carried and landed at a subsequent port; or (d) having been over-carried, they have been returned and landed in Solomon Islands on the return voyage or by some other aircraft or ship which shall have loaded them at the port to which they have been over- carried. Unloading or 27. The application required by section 125 to unload or load goods at a sufferance loading at a wharf and the licence therefor shall be in the customs form ClO. sufferance wharf Submission of 28. When the master of an aircraft or ship or his agent desires to unload or load customs from cargo at a sufferance wharf the application in the customs from ClO shall be ClO submitted to the proper officer in time to permit of the necessary arrangements being made. Carriage 29. When the master of an aircraft or ship arriving from a place outside Solomon coastwise of cargo Islands desires to load cargo for carriage coastwise under the provisions of section by aircraft or ships from foreign 165 he or his agent shall submit a cargo book in the customs form C35 or such places other form as the Comptroller may allow containing particulars of the goods to be LN 84/1967 carried coastwise and shall keep such cargo book and account for the goods entered LN 66/1978 therein and produce it to the proper officer as if such aircraft or ship were a coasting ship subject to the requirements of Part VII of the Act. Property of C and E Division (consolidated to 31 December 2003) page 108 CUSTOMS AND EXCISE [CAP. 121]

30. Unless the specific permission of the proper officer has been obtained, no cargo Permission to may be loaded into any aircraft or ship for carriage coastwise or for exportation load prior to until the whole of the cargo to be discharged from such aircraft or ship at that port discharge has been discharged. PARTIV ENTRY, UNLOADING AND DELIVERY OF CARGO.

31.-(1) The entries required to be made for imported goods other than goods in Import entries transit or for transhipment shall be in one of the following customs forms- LN 115/1990 C 15 Import Entry for Home Consumption C 16 Entry provisional. C 17 Entry for warehousing. (2) Separate customs forms C 15's and C 17's are to be used, if the Comptroller by notice so requires, for- (a) goods liable to ad valorem duties; and (b) goods liable to specific duties. Alternative rates

32. When the tariff provides alternative rates of duty for any article, the entry or of duty shipping bill relating thereto shall if the Comptroller shall so require show on the face thereof the amount of the duty chargeable at the rate to which such goods are liable and on the reverse thereof the amount of duty chargeable at the ineffective alternative rate under the heading "Alternative calculation (no charge)".

33. When free goods are packed with dutiable goods, particulars thereof may, with Packages containing the consent of the proper officer, be declared on the entry or shipping bill on which dutiable and free the dutiable goods are entered. goods

34. When an importer or exporter has entered and paid duty on any goods and has Certified entries not received or shipped the goods, as the case may be, in pursuance of the relative entry or shipping bill he may in any case where for the purposes of the customs laws the goods are required again to be entered obtain from the proper officer a certificate on the appropriate entry or shipping bill that duty has been so paid on a previous entry or shipping bill. In every such case he shall make on the entry or shipping bill which is to be certified a declaration as follows- "! declare that duty amounting to .......................... (in figures and words) has been paid as per duty entry (shipping bill) No. ........................ dated ......................... and that no refund has been claimed by or paid to me in respect of the same." Property of C and E Division (consolidated to 31 December 2003) page 109 CUSTOMS AND EXCISE [CAP. 121] Certification of 35.-(1) The importer of any goods shall at the time of making entry, or within value of imported such period thereafter as the Comptroller may in special circumstances allow, goods and retention of deliver to the proper officer an invoice thereof and a combined certificate of value documents and of origin in such form as the Comptroller may approve and the importer shall LN 41/1976 produce at the request of the Comptroller such documentary evidence relating to the goods as he may require to substantiate the correctness of the particulars contained in such invoice and combined certificate of value and of origin. (2) Invoices and combined certificate of value and of origin in respect of goods referred to in paragraph (1) shall be retained by the Comptroller. Procedure when 36. If in the case of goods liable to a duty ad valorem the invoice and the combined invoice and certificate of value and of origin do not furnish particulars of all the charges certificate do not necessary to arrive at the value for the purposes of assessing duty in accordance give all particulars with the provisions of section 13, the importer at the time of making entry shall required produce to the proper officer a declaration in respect thereof in the customs form C26 and shall give such further particulars as the Comptroller may consider necessary for a proper valuation and account of the goods. All books, 37. The importer shall produce at his premises or elsewhere as the Comptroller documents, etc., may appoint, to the proper officer upon demand any books of account or other to be produced documents of whatever nature relating to the purchase, packing, importation or sale LN 84/1967 of any goods. Nothing to affect 38. Nothing in the two preceding rules shall affect the powers of the Comptroller or powers under the of his officers under any law relating to the customs. law Motor vehicles, 39. No entry shall be required for any motor vehicle, aircraft, pleasure boat or aircraft, pleasure pleasure vessel (whether such aircraft, boat or vessel is with or without an engine), boats, etc., or for the normal spare parts and accessories of, or any fuel contained in fuel tanks imported of normal size and situation of, or for any component parts imported for the repair temporarily of such aircraft, boat or vessel imported temporarily by a non-resident under authority of a form of "triptyque", "carnet" or similar document issued by the appropriate authority in accordance with the International Convention relative to Motor Traffic signed in Paris on 24th April 1926, or under the provisions of the Customs Convention on the temporary importation for private use of Aircraft and Pleasure Boats made at Geneva on 18th May 1956, or any Conventions made in substitution therefor or in amendment thereof. It shall be a condition of the delivery of any such motor vehicle, aircraft, pleasure boat, or pleasure vessel that the original copy of the "triptyque", "carnet" or document as aforesaid shall be delivered to the proper officer who examines the motor vehicle, aircraft, pleasure boat, or pleasure vessel prior to shipment for exportation and that proof of shipment and exportation shall be furnished upon such duplicate as if such duplicate were a shipping bill in accordance with rule 114. Goods re- 40. The Comptroller may require the full duties of customs to be paid upon the imported LN 84/1967 entry of any goods re-imported into Solomon Islands unless the importer, at the LN 66/1978 time of exportation of such goods, shall have produced them to the proper officer,and shall have either entered them prior to exportation on the appropriate Property of C and E Division (consolidated to 31 December 2003) page 110 CUSTOMS AND EXCISE [CAP. 121] shipping bill and complied with all the prov1s1ons of rule 114 or shall have obtained on a certificate of export of the goods issued in the form C40, a certificate by the postal authority or the proper officer as to the examination of the goods at the time of posting or export.

41. In the case of goods intended for transfer from an importing to an exporting Transhipment aircraft or ship the importer shall submit a transhipment shipping bill in the shipping bill customs form C 18 to the proper officer at the Custom House at the port of discharge. Transhipment

42. In addition to the transhipment shipping bill required to be submitted under the bond preceding rule, the importer mentioned in such rule shall, if required by the proper officer, furnish a bond in a form approved by the Comptroller.

43. Before presentation at the Custom House transhipment shipping bills shall be Transhipment presented to the officer in charge of the place of export who will indicate thereon procedure that the entry outwards (where required) has been delivered for the exporting ship or, in the case of steamships, that the exporting ship has arrived, or alternatively, that the proper officer has granted an application (which such officer shall attach to the shipping bill) to allow the goods to be put afloat pending the arrival of the exporting ship: Provided that where the exporting ship has not arrived and the cargo is to remain ashore pending its arrival, the shipping bill shall be presented for initialling to the officer at the import station, instead of to the officer at the place of export: Provided further that transhipment shipping bills for goods entered in accordance with rule 44 with the permission of the proper officer for direct transhipment shall be presented to the proper officer in charge of the place where the ship is berthed, and no such goods shall be discharged from the importing ship until such officer shall have given permission therefore.

44. Any person who desires to obtain permission to transfer cargo or stores direct Permission to tranship cargo or from one aircraft or ship to another or to enter for transhipment goods which have stores direct been deposited in a customs area (whether or not the same have already been LN66 of 1978 entered for delivery within Solomon Islands) or to keep goods intended for transfer from an importing to an exporting aircraft or ship in a customs area beyond the time when such goods but for such permission are required to be sent to the Queen's warehouse, shall submit to the proper officer a request in writing for such permission in such form as the Comptroller shall require.

45. The bond to be used as a guarantee of payment of duty on goods imported for Bonds to guarantee temporary use and the bond to be used in the case of goods landed at any port and payment of duty removed prior to entry to another port or place there to be entered, shall be in a form approved by the Comptroller.

46. Before any goods, not being goods for removal in a coasting vessel under the Permit to remove provisions of rule 55, are removed under bond in a form approved by the goods prior to Comptroller the importer shall present together with the bond an application in entry Property of C and E Division (consolidated to 31 December 2003) page 111 CUSTOMS AND EXCISE [CAP. 121] triplicate in the customs form C 19 and receive thereon the written permission of the proper officer. Every such application shall include such particulars as the proper officer shall require. No such goods shall be removed except in accordance with the direction of the proper officer at the port at which the goods are discharged. Permission to unload

47. The permission required by paragraph (a) of section 72 for the unloading of any goods not required to be entered before unloading unless previously given in writing by the Comptroller on application made to him by the agent of the aircraft or ship may be given by the officer who first boards the aircraft or ship on arrival or by the officer in charge of the place where the ship is berthed. Goods unsuitable 48. All goods not required to be entered before unloading shall, after being for storage in transit shed discharged at an approved place of unloading be forthwith removed and deposited in a transit shed unless the officer in charge of the transit shed deems that such goods are unsuitable for storage therein as provided in paragraph (d) of section 72 whereupon they shall be deposited in such place within the customs area as the officer aforesaid shall direct and such goods shall be deemed to be goods stored in a transit shed. Bad order list 49. The master or agent of every aircraft or ship shall within seventy-two hours LN 84/1967 after completion of discharge of the cargo or within such further time as the Comptroller may allow submit to the proper officer a bad order list in customs form C6 or in such other form as the Comptroller may allow which shall contain particulars of all packages which have been discharged in bad order. Landing account 50. In all cases where goods are permitted to be discharged from any ship or LN 84/1967 aircraft prior to entry, the master or his agent shall, if the Comptroller shall so require, within seventy-two hours after completion of discharge of the cargo at any port, submit a landing account thereof to the proper officer at the place of landing. Such account shall be a copy of the report amended in red ink so as to show all cargo landed in excess or short of the report and shall contain a certificate under the hand of the master or his agent stating in words at length the total number of packages discharged and the quantity and description of any cargo discharged in bulk. The statement shall also indicate the disposition of all goods discharged. Discharge and 51. No goods shall be discharged from an aircraft or from any ship without the delivery to be authorized permission of the proper officer, and no goods deposited on importation in a transit shed or a customs area shall be removed therefrom until the proper officer has authorised delivery in writing or proof has been furnished to the satisfaction of the proper officer that such goods have been entered. Discharge and 52. Where goods are discharged into any small craft to be conveyed ashore and landing of goods landed prior to entry and examination by the proper officer, the master or his agent may be required by the proper officer to sign and transmit with every shipment an account of the goods in the customs form C9. Before any goods shall be discharged from any small craft into which they have been put to be landed any account which may have been required as aforesaid shall be delivered to the proper officer at the place at which the goods are to be landed. No small craft as aforesaid having gone Property of C and E Division (consolidated to 31 December 2003) page 112 CUSTOMS AND EXCISE [CAP. 121] alongside an approved place of unloading shall depart therefrom except with the permission of the proper officer. Where any goods remain on board any such small craft permitted to depart as aforesaid the master thereof shall observe such directions as the proper officer granting the permission shall give.

53. No person in any small craft shall go alongside any other small craft containing No other small goods which have been put into it to be landed save with the permission of the craft to go alongside loaded proper officer nor shall any person save with such permission enter such other small craft small craft. Permit to

54. Before any goods may be discharged from an importing ship into a ship to be discharge into a landed at another port or place, the master or his agent shall submit to the proper ship for carriage officer an application in writing so to do and obtain thereon the permission of the coastwise proper officer in writing. All such goods shall be reported for discharge at the port at or nearest to which they are intended to be landed.

55. The conveyance of such goods shall be subject to any conditions which the Conditions and requirements of proper officer may impose and to the requirements of Part VII of the Act relating to carriage coastwise the coasting trade as well as to all other provisions of the customs laws relating to the entry, landing, examination and delivery of such goods: Provided that where the goods have been entered prior to discharge from an importing ship and the permission of the proper officer has been obtained they may with the permission of the proper officer at the port of landing and on production to such officer of the relative import entry and of the cargo book duly completed in accordance with Part VII of the Act be delivered on landing without further entry.

56.-(1) Any person desiring to obtain a certificate of landing for any goods shall Landing certificate submit an application therefor in writing accompanied by a customs from C32 or LN 73/1972 by any other from required by the authorities in the country desiring the certificate of landing. (2) There shall be paid for each certificate oflanding a fee of one dollar. Permit to re-load

57. Where any goods have been unloaded in error the master of the ship or his goods landed in agent shall make application in writing to the proper officer at the place of error unloading for permission to reload the goods, and obtain such permission in writing before removing the same from the place of unloading. He shall observe all such conditions in regard to the removal and reloading of such goods as the proper officer shall impose.

58. Where the importer of any animals has obtained the perm1ss10n of the Landing of Comptroller and desires to land such animals before 8 o'clock in the morning of animals any day he shall make application to the proper officer in writing not later than 2.30 o'clock in the afternoon of the previous day and deposit with such officer any duty payable. In every such case the application shall contain an undertaking to enter and the importer shall enter the animals not later than 10 o'clock in the morning of the day on which the animals are landed. Property of C and E Division (consolidated to 31 December 2003) page 113 CUSTOMS AND EXCISE [CAP. 121] Apparatus for 59. The importer of any cinematograph films or other goods of which the taking account of examining officer desires to take account, and the quantity of which cannot certain goods conveniently be ascertained by ordinary means, shall provide suitable apparatus for the use of such officer to enable him to take such account. Re-packing of slack bags, etc

60. The importer of any goods contained in bags or other packages which on being landed are found to be slack or partly empty who desires to fill the same from other bags or packages entered on the same entry, shall make application on the entry to the proper officer for permission to do so, and shall carry out all instructions of such officer in regard to the filling of such packages and to the disposal of any resultant residue or empty packages. Leaking packages 61. The importer of any goods, contained in packages found leaking in any transit shed or customs area, if the same have not been entered, shall at the request of the proper officer deposit with him a sum sufficient to cover the duty thereon and remove the goods forthwith. Packaging goods 62. The importer of any goods imported in bulk, if required by the proper officer, imported in bulk shall pack the goods into bags or other packages of equal net weight to the satisfaction of such officer before they are removed from the customs area. Dangerous goods 63. The importer of any calcium carbide or any other dangerous goods which are to be secured not subject to any other special rules shall secure every package which has been immediately after examination opened or spitted for examination to the satisfaction of the proper officer immediately upon the completion of the examination thereof. Examination at 64. When in exceptional circumstances the importer of any goods desires that they private premises shall be examined at his private premises he shall make application therefor to the Comptroller in writing. When in his discretion the Comptroller grants any such concession the importer shall observe such conditions as the Comptroller shall impose. Educational films

65. Films entered as educational films shall not be delivered until the importer has furnished security either by the deposit of a sum equal to the duty payable on such films, if found to be dutiable, or has satisfied the Comptroller that such films are educational films. Goods not 66. When any goods are delivered from any aircraft, ship, transit shed or customs exported after area to be transferred to an exporting aircraft or ship and are not duly transferred delivery and exported in the exporting aircraft or ship, the person entering the same shall forthwith cause them to be removed directly into the care of the proper officer in charge of such importing aircraft, ship, transit shed or customs area: Provided that when the goods have been removed into and remain in the care of the officer at the place of export the person entering the goods shall obtain from such officer directions as to the manner and time of their removal and shall comply with any such directions as may be given: Property of C and E Division (consolidated to 31 December 2003) page 114 CUSTOMS AND EXCISE [CAP. 121] Provided further, that when the goods have been put afloat the provisions of rule 116 shall be observed.

67.-(1) An importer desiring to obtain a refund of any duty paid on any imported Claim for an goods on account of damage thereto shall submit to the proper officer an abatement of duty application therefor, which the proper officer may require to be in customs form LN 84/1967 C20. (2) If the carrier is liable for damage to the goods or the goods are insured against damage, the importer shall furnish such evidence as the officer may require that the carrier or insurer of the goods has made an allowance to him in respect of the damage and of the amount of the allowance. (3) When any goods are found to be damaged prior to the payment of the duty thereon, the full duty shall be paid unless the importer on application in writing shall establish his right to an abatement in accordance with the provisions of the Act.

68.-( 1) Any person desiring to obtain a remission or refund of any duties payable Refunds for loss or overpayment or paid on goods lost or destroyed in accordance with the provisions of section 236 LN 13/1963 shall apply in writing to the Comptroller therefor and submit with such application LN 84/1967 proof of the loss or destruction in such form as the Comptroller shall require. (2) Every person desiring to obtain a refund of any amount overpaid as duties of customs shall submit to the proper officer an application therefor in the customs form C21 together with such evidence of overpayment as such officer shall require. When a shortage is discovered before payment of duty the full duty shall be paid on the goods found short unless the importer, upon application which may be required to be in writing, shall satisfy the Comptroller as aforesaid. (3) No over-entry certificate shall be issued nor any refund of duty made if the amount claimed is less than two dollars.

69. Commercial travellers who import samples of dutiable goods and who desire to Duty to be secured exhibit the same in Solomon Islands without payment of duty thereon shall produce and conditions to be to the proper officer duly authenticated invoices in duplicate and may either deposit observed on importation of a sum equal to the duty on the samples or, if the proper officer shall so permit, may travellers' samples enter into a bond in a form approved by the Comptroller for the payment of duty. LN 13/1963 Subject to the observance of these conditions and the re-exportation of the samples LN66/1978 under customs supervision after due notice given to the proper officer at the export station within three months or such further period as the Comptroller may in any special circumstances allow, no duty shall be charged on the samples and the bond shall be cancelled, or the amount deposited refunded, as the case may be, on the certificate of the proper officer, that the goods have been exported. No samples imported under this rule may be sold within Solomon Islands except with the prior written consent of the Comptroller and subject to the payment of duty and the observance of such conditions as he shall see fit to impose. Property of C and E Division (consolidated to 31 December 2003) page 115 CUSTOMS AND EXCISE [CAP. 121] PARTV GOODS IMPORTED AS AIR CARGO Procedure for 70.-( 1) Notwithstanding the provisions of Part IV, the entry of goods imported as entry of goods air cargo may be effected in the manner set out in the ensuing paragraphs of this imported as air cargo rule. LN 13/1963 LN 66/1978 (2) All goods imported as air cargo shall, if the Comptroller so requires, be produced to the proper officer by the master of the aircraft importing such goods or his agent for examination and assessment of any duty thereon either at the port or place of arrival in Solomon Islands or such other port or place in Solomon Islands as the Comptroller may direct. (3) The proper officer responsible for the examination of goods imported as air cargo shall enter on a docket in a form approved by the Comptroller particulars of the nature, quantity, country of origin and value of the goods and the amount of customs duty or charges, if any, payable thereon and in addition such accounting fee as the Minister may from time to time by notice prescribe: Provided that if the importer wishes the goods to be warehoused or exported or transhipped without payment of duty, or if the proper officer in any particular case so requires, the importer or his agent shall enter them in the manner set out in Part IV and the docket shall be endorsed with the particulars of the entry by the proper officer. (4) The master of the aircraft or his agent shall be responsible for the storage and delivery of all goods imported as air cargo by such aircraft: Provided that no goods imported as air cargo shall be delivered without the authority or except in accordance with the directions of the proper officer. (5) Any goods imported as air cargo which are not delivered within ten days (exclusive of Sundays and public holidays) from the date on which they were examined, assessed or entered, or within such further period as the proper officer may in any particular case allow, shall be dealt with in accordance with section 83. (6) In any case where goods imported as air cargo are found on examination to be conveyed by air otherwise than in conformity with the provisions of any law governing the conveyance by air of such goods, or not to agree with any declaration, invoice or other document purporting to relate to its contents and which may be transmitted therewith or is produced by the consignee, or are found to consist of goods prohibited or restricted to be conveyed by air or to be imported, such goods shall be deemed to be goods imported contrary to the customs laws and shall be detained by the proper officer and sent to the Comptroller to be dealt with as provided in such laws. (7) The Comptroller may by written agreement with the owner or master of an aircraft importing goods as air cargo or the agent of such owner or master authorise the owner or master of such aircraft or the agent of such owner or master to collect any customs duty, charges or accounting fees payable on or in respect of such goods for which entry in the manner prescribed in Part IV is not required, and any customs duty, charges or accounting fees received by the owner or master of such Property of C and E Division (consolidated to 31 December 2003) page 116 CUSTOMS AND EXCISE [CAP. 121] aircraft or the agent of such owner or master shall be paid or accounted for to the Comptroller in such manner as shall from time to time be agreed upon by the Comptroller and the owner or master of such aircraft or the agent or such owner or master. (8) A copy of the docket referred to in paragraph (3) shall, after having been compared with the original, be delivered to the importer of any goods imported as air cargo and shall constitute a receipt for any customs duty, charges or accounting fees paid by such importer on or in respect of such goods. PART VI CUSTOMS AREA AND TRANSIT SHEDS

71. Transit sheds in a private customs area shall be secured to the satisfaction of the Transit sheds in Comptroller and in addition to such fastenings as the owner or occupier shall be a private customs area required to provide the Comptroller may himself place such fastenings on such transit sheds as he may consider necessary.

72. In addition to any fastenings provided by the Comptroller the doors of transit Transit sheds the sheds the property of the Government and under the sole control of the Comptroller property of may be secured by the agents of aircraft or ships required to deposit goods therein Government by such fastenings to the satisfaction of the Comptroller as they may consider necessary.

73. Immediate access to any customs area or transit shed shall be granted on Access to customs areas and transit demand made by any officer acting in the execution of his duty and if the owner or sheds occupier, or the agent of an aircraft or ship, as the case may be, or his representative, fails or refuses to grant such access it shall be competent for the proper officer to cause the customs area or transit shed to be opened by any means in his power and any expenses thereby incurred, including the expenses of repairs, shall be paid by the owner or occupier or agent aforesaid, as the case may be.

74. The agents of aircraft and ships required to discharge goods into a customs area Responsibility for or transit shed, the property of Government and under the sole control of the goods in a customs area or Comptroller, and the owner or occupier of a private customs area or transit shed, transit shed shall be responsible for the goods in such customs areas and transit sheds so far as their storage and delivery are concerned but no person shall deliver any goods from any customs area or transit shed without the authority or except in accordance with the directions of the proper officer. Authorities other

75. Customs areas and transit sheds the property of Government but not under the than the customs sole control of the Comptroller shall be deemed to be private customs areas and having control of transit sheds and the authority responsible for the control of such customs areas and the Government transit sheds shall be deemed the owner or occupier thereof. owned customs areas and transit sheds Property of C and E Division (consolidated to 31 December 2003) page 117 CUSTOMS AND EXCISE [CAP. 121] PART VII LANDING AND LOADING OF PASSENGERS' BAGGAGE AND SHIPS' AND AIRCRAFT'S STORES Permission to discharge

76. Passengers' baggage shall not be discharged from any aircraft or ship or landed, passengers' except with the permission and in accordance with the directions of the proper baggage officer. Definition of 77. For the purposes of these Rules the term "passengers' baggage" shall include passengers' commercial travellers' samples, but otherwise shall not include any articles baggage intended for sale or exchange, or any articles other than the personal and household effects of the passenger and his family, and any small articles imported by the passenger as gifts and duly declared as such. Baggage as herein defined need not be reported or entered. Landing of 78. If the master of any aircraft or ship shall desire to land any surplus stores he surplus stores shall make application for the purpose in writing to the Comptroller or other proper LN 66/1978 officer at the port at which the ship or aircraft is lying, giving a full description LN 81/1991 thereof and specifying the number of packages and the quantity of each article. The Comptroller or the proper officer may either permit such stores to be entered for use within Solomon Islands and landed in like manner as if they were cargo or he may permit them to be landed and duly collected in like manner as if they were passengers' baggage: Provided that any member of a ship's company or aircraft's crew who is severing his connection with the ship or aircraft at a port in Solomon Islands may be given the same duty-free privileges in regard to his luggage as are given to passengers: Provided further that a member of a ship's company or aircraft crew severing his connection with such ship or aircraft, may be permitted, if duly declared to be for his own consumption, to take ashore without payment of duty 250 grams of tobacco, cigar or cigarettes and 2 litres of spirits, this concession being applicable only where a period of thirty-one days has lapsed between the time of declaration and the last declaration made under this rule. Death of 79. The master of any ship or aircraft shall report to the proper officer the death livestock aboard ship while in port of any livestock forming a part of the ship's or aircraft's stores and shall dispose of the carcase in accordance with any directions given by such officer. Certain small 80. Unless the proper officer shall otherwise allow no small craft other than a boat craft only may holding a licence under section 56 or a ship's boat or a boat belonging to the convey Government, shall engage in the landing or loading of passengers' baggage or passengers' baggage, etc ship's or aircraft's stores. Property of C and E Division (consolidated to 31 December 2003) page 118 CUSTOMS AND EXCISE [CAP. 121]

81. All passengers' baggage or ships' or aircraft's stores which shall have been put Place where into a boat to be landed shall be conveyed direct and without delay to and be passengers' landed at such places only as may be approved for the purpose or as the proper baggage, etc., may be landed officer in any special circumstances may permit.

82. All passengers' baggage and ships' or aircraft's stores on being landed shall be Baggage, etc., to taken direct and delivered without delay into the charge of the proper officer at the be delivered to proper officer on nearest place appointed for the examination of baggage and shall not be removed landing therefrom until they have been examined and passed and any duty payable thereon paid to the proper officer.

83. Passenger's baggage may be handled by the passenger himself or by a person Handling of authorised by him or by a person duly authorised either by the Comptroller or by baggage the authority controlling the approved place of landing.

84. No person shall enter any room or other place reserved for the examination of Access to baggage baggage except the persons specified in rule 83 and such other persons as may be room specially permitted by the proper officer.

85. The owner of any baggage brought into a customs area shall immediately Examination and attend upon the proper officer and answer all such questions (relating in any way to clearance of baggage such baggage, its importation or liability to customs duties, or to the owner's status LN 13/1963 under the Immigration Act) as such officer may put to him. The owner may be LN 73/1972 required to make such declaration in writing (including a declaration in the customs forms C 11 or C 12, as the case may be, and in customs form C41 if appropriate) Cap. 60 relating to such baggage as the officer shall require and shall thereupon pay to the proper officer any duty that may be payable thereon and forthwith remove such baggage from the baggage room. The proper officer may refuse to attend to any passenger until the whole of such passenger's baggage is presented to him in one place or, where the baggage belongs to more than one person, unless all the owners thereof attend upon him together.

86. No person shall remove any baggage out of the charge of the proper officer Baggage to be until such officer has initialled or otherwise marked each package nor until, in the passed before case of articles liable to duty, such person has signed the copy of the receipt for the removal duty required to be retained by the proper officer.

87. Neither the Comptroller nor any of his officers shall be liable for any loss of or Comptroller not damage to any baggage which is not released by the proper officer. liable for loss of or damage to uncleared baggage

88. A passenger importing firearms or ammunition as part of his baggage shall Firearms and attach thereto a label showing in block letters his name and address while in ammunition Solomon Islands, and the name and date of arrival of the importing aircraft or ship. imported in baggage If not in possession of a licence issued under the provisions of section 15 of the LN66/1978 Firearms and Ammunition Act he shall thereupon deliver such firearms or Cap. 80 ammunition to the proper officer, to be dealt with in accordance with section 15 of the said Act until a licence or permit in respect thereof has been issued by the Commissioner of Police and to be retained until the customs duties in respect Property of C and E Division (consolidated to 31 December 2003) page 119 CUSTOMS AND EXCISE [CAP. 121] thereof have been paid or until permission to export them has been granted. The proper officer shall give the passenger a receipt for the firearms or ammunition left in his charge. Disposal of 89. If no such licence or permit as is referred to in the preceding rule is issued and firearms and the firearms or ammunition are not exported they shall be disposed of in ammunition not accordance with the customs laws as if they were unclaimed goods. permitted to be imported Period within 90. Passengers' baggage may not remain in a customs area for more than fourteen which baggage is days without the written permission of the Comptroller. At the expiration of to be cleared fourteen days or such longer period as the Comptroller may allow such passengers' baggage shall be deemed to be cargo and shall be dealt with in like manner as cargo remaining in a customs area for a period exceeding fourteen days. Where 91. Passengers' baggage belonging to persons proceeding on board outward bound passengers' ships shall be loaded from such place as the proper officer may allow or, in the baggage may be case of aircraft, from the place appointed at the airfield of intended departure for loaded the examination of baggage. If the proper officer shall so require such baggage shall not be loaded or put off to be loaded until it has been examined by him and shall be handled only by the passenger or by a person duly authorised by the Comptroller, by the authority controlling the approved place of loading or by the passenger. Permit to ship 92. The master of any aircraft or ship desiring to take on board duty-paid stores stores otherwise than on drawback or stores not subject to duty, and the master of any ship of not less than one hundred tons burden or of any aircraft desiring to take on board duty-paid stores on drawback or duty-free stores from warehouse or to tranship stores from one aircraft or ship to another shall if the proper officer so requires, present an application in customs form C22. In the case of duty-paid stores to be shipped on drawback the master shall also produce a drawback debenture and shipping bill in the customs forms C23 and C24 respectively and, in the case of duty-free stores to be taken on board from warehouse, the documents required by rules 110 and 136. The loading or transfer of all stores shall be subject to the observance by the master or his agent of any conditions imposed by the proper officer and shall not commence until the application aforesaid has been granted. Bond to ship 93. Before any stores are put on board any aircraft or ship on drawback or stores transferred from one aircraft or ship to another the proper officer may require a bond to be given in a form approved by the Comptroller. Certain stores to 94. All duty-paid stores on drawback or otherwise, and duty-free stores from be produced warehouse, and dutiable stores transferred from one aircraft or ship to another shall before shipment be produced to the proper officer before being put on board and upon being put on LN 66/1978 board (except in the case of Her Majesty's aircraft or ships of war or duty-paid stores on which no drawback is claimed) shall not be taken into use until the aircraft or ship has left Solomon Islands. Property of C and E Division (consolidated to 31 December 2003) page 120 CUSTOMS AND EXCISE [CAP. 121] PART VIII EMBARKATION AND DISEMBARKATION OF PASSENGERS AND OTHER PERSONS Disembarkation

95. Every person disembarking from any water-borne aircraft or ship which has of passengers, etc arrived within Solomon Islands and is not alongside any jetty, quay or wharf shall LN66/1978 proceed by the most direct route in a boat licensed under section 56 or a ship's boat or a boat belonging to the Government, and without calling at any other place, or making contact with any other ship or boat, to the place prescribed for the landing of baggage or such other place as the proper officer may in any special circumstances permit and there disembark and, after compliance with the requirements of the Principal Immigration Officer under the provisions of the Cap. 60 Immigration Act, proceed to the place appointed for the examination of baggage or such other place as the proper officer may direct and there remain until he shall have received the permission of the proper officer to leave the customs area.

96. Except as provided in rule 95 every person disembarking from an aircraft or Passengers to ship which has arrived within Solomon Islands shall proceed directly and without proceed to delay to the Immigration Officer and thence to the place appointed for the baggage room LN 84/1967 examination of baggage or to such other place as the proper officer may direct and LN66/1978 there remain until he shall have received the permission of the proper officer to leave the customs area.

97. Any person who goes on board or alongside any aircraft or ship which has Provisions arrived within Solomon Islands and who returns from such ship or aircraft shall relating to persons going on directly and without delay report to the proper officer, and shall not leave the board or entering customs area until he shall have received the permission of such officer to do so. customs areas LN 84/1967 LN66/1978

98. Any person who enters or leaves a customs area may be stopped and searched Power to search in accordance with the provisions of sections 51 and 52, by a customs officer in persons entering or leaving uniform, or if such officer is not in uniform, upon production of his identity card, if customs areas demanded.

99. No person shall bring any goods into Solomon Islands contrary to any Unauthorised landing of goods provisions of the customs laws. LN66/1978

100. Every person intending to go on board any aircraft or ship that has arrived Places from within Solomon Islands shall proceed from one of the places prescribed for the which persons may go aboard landing of baggage or, in the case of an aerodrome, from the place appointed for LN66/1978 the examination of baggage, by the most direct route, and without calling at any other place, to such aircraft or ship, unless the proper officer on application being made to him shall otherwise allow. Comptroller may enclose and restrict use of any place Property of C and E Division (consolidated to 31 December 2003) page 121 CUSTOMS AND EXCISE [CAP. 121]

101. The Comptroller may cause to be enclosed or set apart by barricade or in any other manner whatsoever any part of a customs area or any other place at which persons shall be authorised to land from or go on board any aircraft or ship arriving within Solomon Islands and may cause to be posted notices at or in such enclosure or place so set apart indicating that only passengers and authorised persons are permitted to enter therein, and no person other than a passenger or person duly authorised by the proper officer shall enter any place so enclosed or set apart. PARTIX ENTRY OUTWARDS AND CLEARANCE OF AIRCRAFT AND SHIPS Entry outwards 102. The entry outwards required by ships other than steamships shall be in the and certificate of customs form C 13 and shall be issued by the proper officer on production of a rummage certificate of rummage in the customs form C8, if the Comptroller so requires. Content of ship 103. The content of a ship shall be declared in the customs form C 13 and, if the Comptroller shall so require, shall first be presented for verification and signature to the proper officer in charge of the place where the ship has loaded. Content of 104. The content of an aircraft shall be declared in the customs form C5 or in such aircraft other form as may be required from time to time by the International Civil Aviation Organisation. Particulars 105. The content shall contain particulars of all goods put on board an aircraft or required by ship in accordance with the particulars shown on the relative bill of lading or other content LN 66/1978 equivalent document. The weight or metric measurement of the cargo shall be shown in the manner prescribed in rule 22. Totals of certain

106. The particulars of all drawback, ex-ware-house or transhipment goods put on goods to be shown board an aircraft or ship as cargo or as stores and shown in the content shall include a statement of the number of packages under each head in words at length. Clearance LN 66/1978

107.-(1) The clearance of ships shall be in the form C14 and may be endorsed from port to port until the ship is finally cleared from Solomon Islands. (2) The clearance for aircraft shall be a copy of the content outward prepared by the master or his agent and signed by the proper officer. (3) Before any ship shall be cleared the master or agent shall, if so required, produce to the proper officer a certificate in writing that the provisions of any other law relating to the departure of the ship have been complied with. Property of C and E Division (consolidated to 31 December 2003) page 122 CUSTOMS AND EXCISE [CAP. 121] PARTX EXPORTATION OF GOODS

108.-( 1) The customs forms to be used when goods are entered for exportation Forms for are as follows- exportation LN 27/1982 C23 Drawback and Debenture Application. C24 Drawback Shipping Bill. C25 Shipping Bill for Goods for Exportation or Use as Aircraft's/Ship's Stores. C42 Shipping Bill ex-Warehouse for Goods for Exportation or Use as Aircraft's/Ship's Stores. C45 Licence to Export Goods (2) There shall be paid for each licence to export goods a fee of ten dollars.

109. Drawback shipping bills shall be presented to the proper officer at the Custom Drawback shipping bill and House together with a debenture application and a bond, if required, in a form debenture approved by the Comptroller.

110. Shipping bills for goods ex-warehouse for exportation or use as aircraft's or Shipping bill ex- warehouse ship's stores shall be presented to the proper officer in form C42 together with a bond, if required, in a form approved by the Comptroller.

111. All bonds shall be executed before the proper officer at the Custom House. Bonds for exportation Shipping bills for

112. Shipping bills for goods free of export duty shall be presented to the proper goods free of officer at the Custom House in the forms C25 or C42 and C45 export duty LN 27/1982

113. Shipping bills for goods liable to export duty shall be presented to the proper Shipping bills for goods liable to officer at the Custom House in the forms C25 and C45 export duty LN 27/1982

114. No goods in respect of which a bond is required under section 141 and no Conditions goods in respect of which duty has been deposited pending exportation or payment preceding export of duty guaranteed in the event of non-exportation shall, except if the Comptroller shall otherwise direct, be put on board an aircraft or ship or exported unless the same shall first have been entered on the appropriate shipping bill or other form and produced thereafter and immediately prior to loading to the proper officer for examination or unless upon examination of the goods shall forthwith have been conveyed to and put on board the exporting aircraft or ship and there produced Property of C and E Division (consolidated to 31 December 2003) page 123 CUSTOMS AND EXCISE [CAP. 121] upon demand to the proper officer, or unless the master of the exporting aircraft or ship shall have certified on the shipping bill or other form that goods have been received on board, and particulars thereof shall be included in the content of the exporting aircraft or ship. Permit to re-land 115. Before the owner of any goods or the master of any aircraft or ship or his goods shipped for export agent shall unload any goods which have been put into any aircraft or ship or into any boat or lighter to be water-borne and subsequently loaded for exportation or use as stores or shall remove the same from the aircraft or ship or discharge them from the boat or lighter into which they have been put, save and except into the aircraft or ship for which they have been or are intended to be entered he shall make application to the proper officer in the customs form C27 and obtain the proper officer's permission to unload the goods and shall thereupon discharge or re- land them in accordance with the directions of the proper officer. All goods loaded under bond from warehouse shall on being unloaded be conveyed immediately into the care of the officer in charge of the warehouse from which they have been removed unless the proper officer shall otherwise direct. Goods 116. For the purposes of section 145 goods shall be deemed to be re-entered for shortshipped to exportation if the exporter shall in the presence of the proper officer make a written be re-entered for exportation request on the shipping bill on which the goods were originally entered that the goods may be shipped by some other named aircraft or ship which has arrived and, if not a steamship and if so required has been entered outwards: Provided that where a part only of the goods originally entered is shipped in accordance with a shipping bill a fresh shipping bill shall be passed for the remainder of such goods. PART XI WAREHOUSING Alterations or additions to

117. The warehouse keeper of any private warehouse shall not make any alteration private or addition thereto without first obtaining the written permission of the warehouse Comptroller. Provisions relating to private transit

118. The provisions of rules 71 and 73 shall apply equally to a private warehouse sheds to apply to as they apply to a customs area or transit shed. private warehouses Charges for 119.-(1) When the Comptroller deems it necessary to provide one or more whole- whole-time time officers to have the charge and supervision of any private warehouse the officer in a private warehouse keeper shall pay to the Comptroller a sum not less than the salaries of warehouse the officers so employed as shall be determined by the Comptroller. (2) The warehouse keeper shall also pay any reasonable charge claimed by the Comptroller in respect of transportation expenses or subsistence allowance or both Property of C and E Division (consolidated to 31 December 2003) page 124 CUSTOMS AND EXCISE [CAP. 121] of such officer or officers when the private warehouse is at a distance of more than one mile from the Custom House.

120. In the case of a private warehouse which is not required to be opened all day Charges for part- the Comptroller may arrange for supervision to be exercised by officers appointed time officer in a private by him and paid by the hour. In any such case the warehouse keeper shall pay to warehouse the Comptroller a sum of sixteen dollars for each hour or part of an hour during LN 145/1988 which the warehouse is kept open on any day, and also pay any reasonable charge claimed by the Comptroller in respect of transportation expenses or subsistence allowance or both of any such officer when the private warehouse is at a distance of more than one mile from the Custom House together with any fees due under rule 155.

121. Goods entered to be warehoused shall be removed by the person entering Removal of goods them by the most direct route or otherwise as the proper officer shall direct and for warehousing without delay from the transit shed or customs area in which they shall have been deposited on importation to the warehouse for which they are entered and there be produced to the officer in charge of the warehouse.

122. No goods shall be removed from any customs area to a warehouse or from one Hours of receipt of goods into warehouse to another warehouse or from a warehouse to a customs area at any later warehouse time than shall permit the same to be received at the warehouse or customs area to which they are to be removed before 4 o'clock in the afternoon of any weekday other than a Saturday and before noon on a Saturday unless the Comptroller shall in any special circumstances otherwise allow.

123. Goods removed under rules 121 and 122 shall be conveyed under such Conveyance of conditions and under such supervision and in such vehicles or by such means only goods to or from as shall be permitted by the proper officer. a warehouse

124. Goods which an importer desires to convey to a bonded excise warehouse for Removal of blending with locally-made spirits may upon being entered for warehousing and imported goods subject to the directions of the proper officer be conveyed direct to the bonded used for blending excise warehouse. with local spirits

125. If any goods entered to be warehoused are free of duty on importation or are Goods which may found by the officer examining the same to be insecurely packed, or to consist of not be warehoused goods required to be duty paid on first importation, or to be goods which in his LN66/1978 opinion may be injurious to other goods in the warehouse, he may refuse to permit such goods to be warehoused, whereupon the warehousing entry shall be deemed void and the goods shall be deemed to be unentered. All goods the landing or importation of which is prohibited or restricted shall if landed or if imported into Solomon Islands be forwarded to a Queen's warehouse there to be dealt with according to law: Provided that the proper officer may permit such goods to remain in a customs area for such period as he may see fit to allow. Property of C and E Division (consolidated to 31 December 2003) page 125 CUSTOMS AND EXCISE [CAP. 121] Rent and charges 126.-( 1) All rent and charges on goods warehoused in a Government warehouse on goods stored in shall become due in respect of each rent period: Government premises Provided that the Comptroller may in his discretion allow payment to be deferred LN 84/1967 to any time not later than the time of delivery of the goods. (2) All rents and charges on goods deposited in a Queen's warehouse shall become due at the time of delivery of the goods. (3) The rents and charges payable to the Comptroller for receiving goods into any First Schedule Queen's warehouse or for storing them therein shall be as are prescribed in the First Schedule. Operations on 127. Before any warehoused goods are repacked or otherwise dealt with as warehoused goods provided in section 234 the owner shall submit in duplicate to the proper officer a request in the customs form C28. Restrictions 128. The Comptroller may refuse to grant any application to operate on on warehouse operations warehoused goods or may permit the operation subject to such conditions as he shall specify. Conditions 129. Permission to operate on warehoused goods shall be granted conditionally governing operations in upon the owner of such goods observing all the requirements of the proper officer warehouse including any requirements in regard to opening, removing, marking, stacking, sorting, weighing, measuring, and closing the packages in which the goods are to be contained and as to the disposal and clearance on payment of duty on any part of such goods. Rent and charges 130. Before an operation is allowed to commence the original request to operate to be paid before bearing a receipt for the rent and charges due (if any) must be produced to the operation is officer in charge of the warehouse. permitted Transfer of 131. When the owner of any goods deposited in a warehouse desires to transfer warehoused them to another person he and such other person shall complete and sign in the goods appropriate parts thereof a transfer in the customs form C29. Duty entry ex- warehouse 132. Before any goods may be delivered from a warehouse for use within Solomon LN 66/1978 Islands, the owner shall complete and submit to the proper officer an entry ex- warehouse for goods for home consumption in the customs form C 15. Goods entered 133. No person shall enter for consumption within Solomon Islands any goods for export which have been entered for exportation unless he shall first have applied to and LN 66/1978 received from the Comptroller permission so to enter such goods. Property of C and E Division (consolidated to 31 December 2003) page 126 CUSTOMS AND EXCISE [CAP. 121] Forms required

134. Before any goods may be removed from a warehouse for re-warehousing the in the removal of owner shall complete and submit to the proper officer an entry ex-warehouse for warehoused removal of goods for re-warehousing, in the customs form C30 and if the proper goods officer so requires a bond in a form approved by the Comptroller.

135. Goods delivered for removal from one warehouse to another or from a Conditions of warehouse to a customs area shall be removed without delay by the owner or his removal agent by such means and at such times and subject to such conditions as the proper officer shall direct to the place to which the same are to be removed and there produced to the proper officer.

136. Before any goods are delivered from a warehouse for exportation or shipment Bonds for as stores, the owner may be required to enter into a bond in a form approved by the exportation of warehoused Comptroller. goods

137. The Comptroller may in his discretion permit any approved person to enter Bond for into a bond for the payment of warehouse rent in cases where he is satisfied that the payment of rent time occupied in the process of payment of rent prior to the delivery of any goods from a warehouse to be put on board an aircraft or ship for use as stores would seriously incommode any such person. Such bond shall be in a form approved by the Comptroller.

138. The owner of any warehoused goods shall in accordance with the provisions Warehoused goods to be of sections 101 and 107 maintain the packages in which they are contained in a properly proper state of repair. packaged PART XII AUCTION SALES

139. When under the customs laws any goods are sold by auction the auctioneer Auctioneer's may be required to enter into a bond in a form approved by the Comptroller in a bond sum sufficient to cover the value of the goods to be sold: Provided that if the auctioneer is an officer of customs no bond shall be required.

140. Before any sale commences to which the provisions of the previous rule apply Conditions of the auctioneer shall announce that the bids taken will be inclusive of duty and any sales by auction rent and charges due to the Government and that any goods sold but not cleared within fourteen days from the day of sale will be forfeited.

141. On the conclusion of any sale as aforesaid and before leaving the place where Auctioneer to certify sale record the sale takes place the auctioneer shall give a certificate of correctness of the Property of C and E Division (consolidated to 31 December 2003) page 127 CUSTOMS AND EXCISE [CAP. 121] particulars of the sale or, in the case of dispute, shall forthwith record full particulars of the matter in dispute. Delivery of goods 142. When the auctioneer receives the amount of the purchase price he shall make sold at auction and sign an order to the officer in charge of the warehouse to deliver the goods. The purchaser of the goods shall present the order to the officer in charge of the warehouse and on surrender thereof if in order and on giving a receipt for the goods in the auction sales record to the officer in charge of the warehouse the purchaser may take delivery. Auctioneer's 143. An auctioneer shall deliver to the proper officer a full account of the goods account sold and the prices realised within seven days of the date of sale together with the amount received by him for the goods after deduction of an approved commission and of such expenses of the sale as may be approved by the Comptroller. Owner may 144. Any person entitled to receive any balance of the proceeds of a sale by auction receive net shall make application to the Comptroller therefor in the customs form C31 and proceeds of sale shall produce therewith proof to the satisfaction of the Comptroller of his title to such balance. PART XIII FORMS NOT PROVIDED FOR ELSEWHERE Other forms 145. The following customs forms are prescribed for use as indicated thereby- C34 Licence to carry uncustomed goods coastwise. C3 7 Licence to carry passengers pursuant to rule 95. PART XIV DRAWBACK Refund according 146. Drawback shall be payable according to the actual quantity of goods exported to actual or put on board for use as stores or otherwise used as the case may be. quantities Minimum 147. Unless otherwise provided for no drawback shall be paid on any goods unless drawback the drawback claimed in respect of the goods entered on any one shipping bill or payable other document shall exceed the sum of two dollars. General conditions for payment of Property of C and E Division (consolidated to 31 December 2003) page 128 drawback CUSTOMS AND EXCISE [CAP. 121]

148.-(1) No drawback shall be paid on any goods entered for exportation or use as stores unless they are duly produced to the proper officer at the approved place of examination prior to being put on board and also, if the proper officer shall so require, on board the exporting aircraft or ship. (2) No drawback shall be paid in any case where the proper officer certifies that he is not satisfied that any package or goods in respect of which drawback is claimed is identical with the particulars thereof contained in all entries, invoices or other documents relating to such goods, or in the case of imported goods, that the package containing the goods has not (except as permitted by law) been opened; or that the package or the goods have not been tampered with while within Solomon LN66/1978 Islands. (3) No drawback shall be paid on any goods entered for exportation or use as stores unless the same are conveyed direct and without delay from the place of examination on to the exporting aircraft or ship unless in any particular case the proper officer shall permit the same to be kept in official custody at the expense of the exporter. (4) No drawback shall be paid in respect of any goods the value of which in the opinion of the Comptroller on account of deterioration or any other cause whatsoever has depreciated so as to render the goods unsaleable at a reasonable profit in Solomon Islands unless the Comptroller in his discretion shall in any special circumstances otherwise direct. (5) No drawback shall be paid on any goods entered for exportation or use as stores unless the person presenting the same for examination shall furnish the proper officer with such samples as he shall require for purposes of test or otherwise and shall duly assist such officer in examining and taking an account of the same. (6) No drawback shall be paid on any goods exported or used on board any aircraft LN 84/1967 or ship as stores unless the same are exported or put on board as stores within twelve months of the date of importation thereof unless the Minister shall in any special circumstances direct that drawback shall be paid. Goods to be

149. The Comptroller shall refuse to grant drawback on any goods exported or put borne on content on board any aircraft or ship as stores except the same are entered in the of exporting declaration of content of the exporting aircraft or ship unless the omission be aircraft or ship explained to his satisfaction.

150.-(1) Save and except as hereinafter provided, a drawback at the rate of duty Special paid on the importation of any goods shall be granted on their re-exportation or use conditions and as stores in accordance with the following provisions- exceptions relating to drawback (a) that the goods are not by any Act prohibited to be exported or excepted LN 84/1967 from the allowance of drawback; LN 9/1975 (b) that the goods at the time of importation are completely enclosed in packages to the satisfaction of the proper officer or, if not enclosed, consist of identifiable single units, or, if in bulk, are capable of measurement or identification and are measured or identified with the particulars shown on the import entry and on the invoices relating thereto; Property of C and E Division (consolidated to 31 December 2003) page 129 CUSTOMS AND EXCISE [CAP. 121] (c) that all goods imported in packages are re-exported in the same unbroken packages in which they were imported unless such packages shall have been opened and the contents dealt with in such manner as the Comptroller shall have directed or approved in any particular case; (d) that if in regard to any particular description of goods or any particular consignment the Comptroller shall so direct each package or unit shall on importation be marked or secured prior to the delivery thereof to the importer in such manner as the Comptroller shall require, and shall be kept so marked and secured until reexported or put on board for use as stores; (e) that perfect entry of the goods has been made in accordance with the customs laws and the relative invoices deposited with the proper officer; (f) that all the expenses of giving effect to these provisions relating to drawbacks are borne by the persons availing themselves thereof. (2) Notwithstanding the provisions contained in paragraph (1) if in any case the rate of import duty payable on the like kind of goods on the date when any goods are exported or put on board for use as stores or used in a prescribed manner shall be less than the rate of import duty actually paid thereon then in such case drawback shall be calculated according to the lower rate of duty. Goods on which 151.-(1) No drawback shall be paid on the exportation, or use as stores of any no drawback is imported goods of the following description- payable LN 84/1967 opium, potable spirits of any kind, wine, tobacco, whether manufactured or otherwise, cigars, cigarettes, cigarillos, gunpowder or jewellery. (2) Drawbacks shall only be allowed on duty paid in respect of animals in cases provided for by conditions from time to time provided by notice of the Comptroller. Drawback in special cases

152.-(1) Notwithstanding anything hereinbefore contained the following special LN 84/1967 drawbacks may be paid- LN 41/1976 LN 66/1978 (a) when goods imported are proved to the satisfaction of the Comptroller to have been supplied contrary to order or requirement the import duty paid may be refunded notwithstanding the limitations contained in rules 68, 14 7 and 150 (2) provided that no amount less than fifty cents shall be refunded and provided further that the goods have not been used in Solomon Islands and are exported within three months of the date of importation or such further period as the Comptroller may, in any special circumstances, allow; (b) when payment of drawback is conditional on use of goods for a special purpose the Minister may in his discretion determine the rate of drawback payable and the conditions under which it may be allowed; (c) subject to such conditions as the Comptroller may generally or in any particular case impose, drawback on imported materials on which duty has been paid, which are used in the manufacture or packaging of articles Property of C and E Division (consolidated to 31 December 2003) page 130 CUSTOMS AND EXCISE [CAP. 121] manufactured or produced in Solomon Islands, shall be payable on the exportation or use as stores of such articles. (2) When an actual quantity or measurement cannot readily be ascertained the Comptroller may in his discretion determine the drawback payable. PART XV WORKING DAYS AND HOURS

153.-(1) The working days and hours of officers shall be fixed by the Comptroller Working days and hours and notified by him to the public and the Comptroller may fix different days and LN 44/1970 hours for different places and services. (2) Any person intending to require any service to be performed outside the days and hours notified in relation thereto by the Comptroller, shall make a written application to the proper officer in sufficient time to enable him to make arrangements for the attendance of the necessary staff. PART XVI ATTENDANCE OUTSIDE OFFICIAL HOURS

154. Applications for the services of an officer outside the working days and hours Application for extra attendance notified under rule 153 shall be made in writing to the proper officer in the customs LN 44/1970 form C39 giving the particulars required thereby. Every such application, unless in LN 75/1978 any special circumstances the proper officer otherwise allows, must be presented at least two hours before the services are required. The proper officer who grants any such application shall demand and receive from the person so requiring such services, either before or after the performance of such services, as he may require, the overtime fees and other charges payable and pay such amounts into the Consolidated Fund. A fee of one dollar shall be charged in respect of each such application presented and approved outside the days and hours notified under rule 153: Provided however that one application only may be required in respect of any particular ship or aircraft for that period of each voyage or flight of such ship or aircraft spent at one particular port.

155. Fees according to the scale prescribed in the First Schedule shall be paid by Fees for the extra attendance of persons requiring the services of officers at times or on days other than or in excess officers of those notified under rule 153. LN 44/1970 First Schedule

156. When two or more persons require overtime services to be performed and in Part charging the opinion of the proper officer it is convenient to arrange for the same officers to perform all such services the charges shall be divided between the persons Property of C and E Division (consolidated to 31 December 2003) page 131 CUSTOMS AND EXCISE [CAP. 121] requmng the services m such proportions as the proper officer shall deem equitable. Unnecessary 157. If as the result of an application for extra attendance an officer reports for duty attendance and his services are not required then the person who applied for his services shall pay for three hours attendance in respect of Sundays and public holidays and for two hours attendance on other days. Fees for special services

158. The hours notified under rule 153 shall not include attendance of officers for LN 44/1970 the purpose of attesting and issuing, at the request of the public, documentary information of a nature which the Comptroller is permitted to make public or of performing special services requested by any person for his own individual convenience. Any special attendance given for any purpose shall be paid by the person to whom the indulgence is granted at such rates as the Comptroller either generally or in any particular case directs. PART XVII SMALL CRAFT Authority for 159. No small craft of any kind shall, without the authority of the proper officer put small craft to proceed to off to any waterborne aircraft or ship that shall have arrived in Solomon Islands aircraft or ship waters, except from such place as may be approved by the Comptroller. Small craft to 160. No small craft of any kind having put off to proceed to any aircraft or ship proceed direct shall depart from such aircraft or ship except direct to another aircraft or ship, and, on leaving the final aircraft or ship to which it shall have proceeded, every such small craft shall return direct, and without calling at any other place, to the place within the port from which it shall have put off, unless the proper officer shall otherwise allow. Small craft shall load or discharge

161. Nothing in the preceding rule shall be deemed to authorise any small craft to only at legal quay load or discharge cargo except at an approved place of loading or an approved place of unloading or other place approved by the Comptroller, or to load or discharge passengers' baggage or ships' or aircrafts' stores save in accordance with the rules relating thereto. Ships' boats 162. Rules 159 and 161 shall apply also to ships' boats. Small craft may not go alongside

163. Except with the permission of the Comptroller, no small craft (except a pilot ship without a boat engaged in pilotage duties) shall approach within thirty metres of any aircraft permit or ship that shall have arrived in Solomon Islands waters, unless the master thereof LN 66/1978 shall be authorised to convey to or from such aircraft or ship approved articles in LN 75/1978 accordance with a permit issued by the Comptroller. Property of C and E Division (consolidated to 31 December 2003) page 132 CUSTOMS AND EXCISE [CAP. 121] Comptroller may

164. The Comptroller may in his discretion authorise the shipment from and into authorise small small craft of articles approved under rule 165 other than cargo, passengers' craft to carry baggage and ships' and aircraft's stores on to or from ships or aircraft which shall approved articles have arrived in Solomon Islands waters and are lawfully lying at any port or to and from ships LN66/1978 approved place under the conditions hereinafter set out. Articles which

165. The articles to which rule 164 applies are fruits, vegetables and other foods, may be carried curios and such other articles not being cargo, passengers' baggage or aircraft or LN 84/1967 ships' stores as the proper officer may approve. Forms of permit

166. For each small craft in which the articles specified in rule 165 are to be conveyed a permit in the customs form C33 or in such other form as the Comptroller shall from time to time direct shall be obtained by the owner from the proper officer and shall be carried by the master and produced to any officer on demand.

167. No permit shall be deemed to convey any authority to any person to approach Permit does not over-ride or to go alongside or on board any aircraft or ship save with the approval of the master's master thereof or his agent or contrary to any other provisions oflaw. authority

168. A permit issued under rule 166 may be cancelled at any time at the Permit may be cancelled Comptroller's discretion.

169. Nothing in rules 165 to 168 shall be deemed to permit any person to take any Rules 165 to 168 goods on board any aircraft or ship for sale to the passengers or crew if such not to apply to ships, etc., aircraft or ship is lying alongside any wharf, jetty or quay or is situated on or near alongside any aerodrome. Permit to take

170. No goods for sale to the passengers or crew of any ship or aircraft lying goods for sale alongside any wharf, jetty or quay or situated on or near any aerodrome shall be aboard ship taken aboard such ship or aircraft except with the written permission of the alongside or Comptroller and subject to such conditions as he shall impose. aircraft PART XVIII IMPORTATION AND EXPORTATION BY POST

171. All postal packets required by any provision of the Post Office Act to be Examination of accompanied by or have affixed thereto a parcel declaration or a postal label made postal packets LN66/1978 out by the sender (whether actually so accompanied or having affixed thereto a parcel declaration or postal label as aforesaid or not) shall, if the Comptroller so requires either at the port or place of departure from or of arrival in Solomon Property of C and E Division (consolidated to 31 December 2003) page 133 CUSTOMS AND EXCISE [CAP. 121] Islands, as the case may be, or at such other port or place in Solomon Islands as the Comptroller directs, be produced by an officer appointed on that behalf by the Comptroller of Posts and Telecommunications to the proper officer for examination and for that purpose the officer of the Post Office aforesaid shall be deemed to be the agent of the importer or the exporter, as the case may be, and is hereby authorised and empowered to open such postal packets for customs examination. Certain postal 172. The addressee of all postal packets which in the opinion of the proper officer packets to be are imported for commercial or trade purposes may be required to make entry of entered LN 84/1967 such postal packets. LN 9/1975 When postal 173. In any case where any postal packet or any of its contents are found on packets deemed examination to be conveyed by post otherwise than in conformity with the to be dealt with contrary to the provisions of any law governing the conveyance by post of such packets, or not to customs laws agree with any declaration or "green label" which accompanies or is affixed to such postal packet or with any declaration, invoice or other document purporting to relate to its contents and which may be either transmitted therewith or produced by the addressee, or are found to consist of goods prohibited or restricted to be conveyed by post or to be imported or exported, as the case may be, such postal packet and all its contents shall be deemed to be goods dealt with contrary to the customs laws and shall be sent to the Comptroller to be dealt with as provided in such laws. Undelivered

174. If the addressee of a postal packet addressed to any place in Solomon Islands postal packets neglects to claim such postal packet and if such postal packet is not delivered to an LN 84/1967 alternative addressee or returned to the sender or otherwise exported within such time as may be laid down in any law governing the conveyance of postal packets by post, or if the addressee as aforesaid refuses or neglects to pay any duty payable under the customs laws in respect of the goods contained in such postal packet, the Comptroller of Posts and Telecommunications shall either pay to the Comptroller the duty due or send the postal packet to the Comptroller for deposit in the Queen's warehouse where it may be sold or otherwise dealt with and any proceeds applied as if it were goods which might be sold or otherwise dealt with under the provisions of section 82 and 83. How duties of 175. The duties of customs payable on any postal packet for which entry is not customs to be required shall be paid to the Comptroller of Posts and Telecommunications at the accounted for time of delivery of the postal packet and such duties shall be paid over or accounted for by the Comptroller of Posts and Telecommunications to the Comptroller at such times and in such manner as shall from time to time be agreed. PART XIX CLEARING AGENTS Clearing agent's licence LN 9/1975 Property of C and E Division (consolidated to 31 December 2003) page 134 CUSTOMS AND EXCISE [CAP. 121]

176. A person may not transact business with the Comptroller on behalf of another person unless he holds a clearing agent's licence to do so issued by the Comptroller. The licence shall be in the customs form C36 and shall be valid from the date of issue until 31st December in the same year. The fee to be charged for such licence shall be twenty-five dollars.

177. A clearing agent's licence shall not be issued to any person who fails to satisfy Issue and cancellation of the Comptroller that he has sufficient knowledge of customs procedure to transact clearing agent's business with the customs in an efficient manner, and any such licence may be licence cancelled by the Comptroller if the holder thereof is concerned in the commission of any offence against the customs laws.

178. A person shall not be required to hold a licence to transact business with the Where no licence Comptroller on his own behalf or on behalf of any member of his family or on is required behalf of any firm or business of which he is a proprietor, a principal shareholder, or an employee duly authorised by such firm or business to transact customs business with the Comptroller in respect of its own goods. PART XX MISCELLANEOUS

179. A certificate issued by the proper officer on the customs form C38 shall be Certificate for sufficient evidence in the courts that duty has been paid or that any other production in court requirements of customs and excise have been duly complied with. A fee of thirty cents shall be paid for each certificate issued. The law relating to stamp duties shall not apply to such a certificate.

180. No person shall light any match, lamp or fire or shall smoke in any part of a Fire hazards customs area or warehouse, without the express permission of the Comptroller or any owner or occupier who under the provisions of rule 75 is responsible for such area or warehouse.

181. Officers shall wear such uniform and badges as the Minister may direct. Uniforms LN66/1978 Property of C and E Division (consolidated to 31 December 2003) page 135 CUSTOMS AND EXCISE [CAP. 121]

FIRST SCHEDULE (Rules 126 and 155) RENT AND CHARGES IN RESPECT OF GOODS RECEIVED INTO AND STORED IN ANY QUEEN'S WAREHOUSE AND FEES FOR ATTENDANCE OUTSIDE OFFICIAL HOURS LN 145/1988 1. The charge for receiving into any Queen's Warehouse each consignment of goods shall be fifteen dollars where such consignment does not exceed one-half of a metric tonne and twenty dollars where such consignment exceeds onehalf of a metric tonne. 2. The rental payable for storing each consignment of each class of goods in any Queen's Warehouse shall be as laid down in respect of its respective tonnage in the scale of charges set out in paragraph 5 of this Schedule. LN 9/1975 3. In assessing the tonnage of any consignment for the purposes of this Schedule a metric tonne shall be either one cubic metre by measurement or 1000 kilograms or 909 litres whichever occupies least space. 4. No charge or rent shall be payable under any of the provisions of this Schedule in respect of any goods belonging to the Governor-General or his family or to the Solomon Islands Government. LN 9/1975 5. The scale of charges hereinbefore referred to shall be as follows- LN 145/1988 RENT FOR GOODS STORED IN A QUEEN'S WAREHOUSE For the first ten For each days, per day or succeeding day or part thereof part thereof after the first ten days For each consignment of goods- (i) Not exceeding one half $1.50 $2.00 of a metric tonne (ii) Exceeding one half of a $2.00 $2.50 metric tonne but not one metric tonne (iii) For each metric tonne or part $2.50 $3.00 of a metric tonne in excess of the first metric tonne 6. All rents payable under the preceding paragraph of this Schedule shall be calculated from and including the day on which the goods in question are received into any Queen's Warehouse up to and including the day on which such goods are delivered from such warehouse. Unless otherwise permitted by law no goods shall Property of C and E Division (consolidated to 31 December 2003) page 136 CUSTOMS AND EXCISE [CAP. 121] be removed from any Queen's Warehouse unless all rents and other charges payable in respect of such goods have first been paid. 7. The fee for attendance of any officer outside the hours notified under rule 153 LN 44/1970 LN 43/1982 (and payable to the Comptroller pursuant to rule 155) shall be eighteen dollars per LN 145/1988 hour or part thereof on a weekday other than a Saturday, Sunday or public holiday, twenty-two dollars per hour or part thereof on a Saturday, and twenty-six dollars per hour or part thereof on a Sunday or public holiday. 8. The fee payable to the Comptroller for the purpose of receiving the master's or LN 44/1970 agent's report of vessel or aircraft inwards or for the purpose of granting a LN 43/1982 LN 53/1987 clearance to any vessel or aircraft outside the hours notified under rule 153 shall be LN 145/1988 sixty dollars on any weekday other than a Saturday, Sunday or public holiday, eighty dollars on any Saturday and one hundred dollars on any Sunday or public holiday. 9. The fee payable to the Comptroller for each entry under rule 31 or rule 108 shall LN 9/1975 LN 53/1987 be two dollars. 10. In this Schedule "consignment" means goods enumerated on a single bill of lading, and where goods are not so enumerated means a "consignment according to mark". Property of C and E Division (consolidated to 31 December 2003) page 137 CUSTOMS AND EXCISE [CAP. 121]

SECOND SCHEDULE (Rule 3) FORMS Reference No. Particulars of Form Cl (Sale) H.M. Customs and Excise Stores List. C2 (Sale) Crew's Stores List. C3 (Sale) List ofUnmanifested Cargo. C4 (Sale) Ship's Report Inwards. C5 (Sale) General Declaration for Aircraft. C6 (Sale) Ship's Bad Order List. C7 (Sale) Application to Amend. C8 Certificate of Rummage. C9 (Sale) Account of Goods Landed by Boat or Lighter. Cl0 (Sale) Application to Unload/Load at a Sufferance Wharf. Cll Passenger's Baggage Declaration (for Passengers arriving by Sea). C12 International Passenger's Baggage Declaration (for Passengers arriving by Air). C13 (Sale) Entry Outwards/Content-Ship. C14 Customs Clearance. C15 (Sale) Import Entry for Home Consumption. C16 (Sale) Provisional Entry. Cl 7 (Sale) Entry for Warehousing. C18 (Sale) Transhipment Shipping Bill. C19 (Sale) Permit to remove Goods prior to Entry. C20 (Sale) Claim for Abatement of Duty-Application. C21 (Sale) Application for a Refund of Duty. C22 Permit to Ship Stores. Property of C and E Division (consolidated to 31 December 2003) page 138 CUSTOMS AND EXCISE [CAP. 121] Reference No. Particulars of Form C23 (Sale) Drawback and Debenture Application. C24 (Sale) Drawback Shipping Bill. C25 (Sale) Shipping Bill for Goods for Exportation or Use as Aircraft or Ships' Stores. C26 (Sale) Invoice Declaration. C27 (Sale) Permit to Re-land Goods Shipped for Export- Application. C28 (Sale) Request to operate on Warehoused Goods. C29 (Sale) Transfer of Warehouse Goods. C30 (Sale) Entry ex-Warehouse-for Removal of Goods for Re-Warehousing. C3 l (Sale) Refund of Surplus Proceeds of Sale. C32 Landing Certificate. C33 Special Permit for Small Craft to Visit Ships in Harbour. C34 Licence to Carry Uncustomed Goods Coastwise. C35 (Sale) Cargo Book. C36 Clearing Agent's Licence. C37 H.M. Customs Licence to carry Passengers. C38 Certificate. C39 (Sale) Request for Extra Attendance of Officers. C40 Certificate of Export. C41 (Sale) Declaration by Settler. C42 (Sale) Shipping Bill Ex-Warehouse for Goods for exportation or use as Aircraft or Ships stores. C43 Air Cargo Docket. C44 (Sale) Claim for Exemption from Import Duty. C45 Licence to Export Goods. C46 Declaration of Articles in Possession- Aircraft & Ships Company Crew. C47 Application for Remission of Duty. Property of C and E Division (consolidated to 31 December 2003) page 139