Customs Management (Amendment) Regulations (S.I. No. 25 of 2018)

1. Citation and commencement... ............................................................................. 2

2. Amendment ofregulation 2 of the principa l Regulations. ................................... 2

3. Insettion of ne\V regulation 1498 of the principal Regulations . ........... ... ............2

4. Amendment of the First Schedule to the principal to the principal Regulations ...2

5. Repea l and replacement of the Second Schedule to the principal Regulations..... ? S.I. No. 25 of 2018 CUSTOMS MANAGEMENT ACT, 2011 (NO. 30 OF 2011) CUSTOMS MANAGEMENT (AMENDMENT) REGULATIONS, 2018 The Minister, in exercise of the powers conferred by sections 354 and 355 of the Customs Management Act, 2011, makes the following regulations -

1. Citation and commencement. (I) These Regulations, which amends the Customs Management Regulations, 2013 1 may be cited as the Customs Management (Amendment) Regulations, 2018 . (2) These Regulations shall come into force on the I 51 day ofJuly, 2018 .

2. Amendment of regulation 2 of the principal Regulations. Regulation 2 of the principal Regulations is amended by the insertion of the following definitions in the appropriate alphabetical order - " "electric vehicle" means a vehicle that is powered by an electric motor drawing current from rechargeable storage batteries or other po1table electrical energy storage devices ; "hybrid vehicle" means a vehicle propelled by a combination of an electric motor and an internal combustion engine or other power source and components thereof;".

3. Insertion of new regulation 1498 into the principal Regulations. The principal Regulations is amended by the insettion immediately after regulation 149A of the following new regulation 149B - "149B. Environmental levy on hybrid and electric motor vehicles. The environmental levy payable on the import of hybrid or electric vehicles shall, notwithstanding the age of the vehicle, be two hundred and fifty dollars." .

4. Amendment to the First Schedule to the principal Regulations. The First Schedule to the principal Regulations is amended - (a) by the deletion and substitution of Form C 17 as follows - S.I. No . 62 of2013 1 Page - 2 BAHAMAS CUSTOMS DEPARTMENT FORMNO.C17 ACCOMPANIED BAGGAGE DECLARATION

1. Oecla rations Disembarking pa5sengers are requi red to make o ral declarat ion of all goods that they are carrying or which are in thei r baggage and complete this form in respect of any goods that are liable to duty. Mem bers of a family residing in the s~me hous ehold and travelling t og ether may make a si ngle decl arat ion.

2. Duty Free Allowances - These include - (a} Alco holic beverages not exceeding one quart of spints an d one quart of wine (adults only) ; {b) To bacco not exceedi ng one pou nd in we ight or 200 cigarettes or SO cigars (adults only ); and (c) Any other ar ticles up to a limit or val ue $500.00.

3. Oeclaratlon of Currency or Monetary Instruments Anv persons carrying any currency or moneta ry instrume m in an amount o f ten thousand Baharnian Doll ars, (8$10,000) or more, or fo reign equivalent, is required to m ake a w ritten declaration (see definition of currency on verse side of fonn) .

4. Prohibited and restritted goods. The importation of cert ain goods is prohibrted or restricted by law. Fai lure to declare rest ricted goods t o t he Cust om s Otficer and t he importati on of proh ibited goods may Involve seizure and liability to pena ltie s. Such goods include fru it or other plan t materials, animal s, birds, drugs, firea rms and indecent or obscene art icle s.

4. W arning Any person who makes a fa lse or incorrect oral or writte n declaration in r elation to accompanied baggage is liable to pe naltie~ and the good s co ncerned may be forfeited. DEClARATION FORM Each person or responsible family member travelling is required to complete this form and if they are travelling with cash or negotiable instruments, or precious metals or precious stones, of a value equivalent to ten thousand Bahamlan (8$10,000) dollars or more is required to read the notes on the reverse before completing all Items on this form. l. Fainiiy Name , _ _ _ _ _ __ __ fim (Gisen): _ _ __ _ _ _ _ _ _ _ Middle Initi al: i. Oirth D.!tc, Day: _ _ _ _ _ _ _ _ Month: _ _ _ _ _ __ _ _ Year, _ _ _ _ _ __ :,, Naoonality _ __ _ _ _ _ _ __ _ __ 4. Pass port No.·~_ _ _ _ _ _ _ _ _ _ _ __ S.. Country of ~esldence: _ _ _ _ __ 6. Passport Issued by ICOWi>tryJ: _ _ _ _ _ __ 7. c:nuntrles ,l<i t.ed on t his tr ip prior t o The Saha mas: _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ The pri rnary purp05e ot ~is tr1 ~ Is biLslness: □ No □

9. I r1m/We are ordinarily .r eside nt 1n The B.1hama~ Yes □ □

10. Resi dents - How Iorig have you been aw ay? _ _ _ _ _ _ __ __ _ __ _ _ _ _ _ _ _ __ 11, Ai rli ne Flighl No. or Vess I _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ _ 12 Ad dress in The Bahama~: /HoJ el/Housc/Apt. Na, s,,...,, Addres~ l"°'1cl/ _ _ _ _ _ _ _ _ _ _ _ _ _ __ 13, Househokl members for whum you ar~ de< larir@: No.C171 Page - 3 Family Name: ___________ fir-$t (Gi...,n): _ _ _ _ _ _ _ _ _ _ _ _ M iddle Initial: _ _ Family Name: First (Gi wn): Middle Initial: family Name : First (Given): Middle Initial: f amily Name : ___________ first (Given): _ _ _ _ _ _ _ _ _ _ _ _ Middle Init ial: _ _ The transporta tion of currency or monetary inst rumen i., 1, legal reeardless of the amount. "Currency• means !he ~urrency of The Bahamas or uf any foreiw n coun try and includes cosh, travellers cheque , draft or document of a kind Intended to cnabl" the p•rsons 10 1<"1om such • issued to obt!i ,1 curr·c ncy of The Sahomas or of any lon:ig_n coun try from some other person on the cr!dit of the person issu,ng it. I hereby declare that the particulars entP.red below ~re J true a1l d correct statement of myb.;ggage and ol the goods carried by me that, except ..-here otherwise staled, lhe goods are intended solely for my persona l or household use and ha•" been in m•1 use and possession as stated overleaf The baggage consist$ of {numberl _ ________________________ pJck~gcs. o.,sc, lptlon and Where •nd When Obtained and For Customs Use Only Value Quantity of Good> Whether Used or Unused Rate Duty Ck,;;la.-ed V;;lu~ I b u! mption!. x __ I Dutiabl~ Valve 0 1. .<ty/!:ll'cise Environ,np,n~I Levy urufed<.o.t VAT Doe {7 S~i TOTAL I HAVE READ THE INFORMATION ON THE ABOVE AND HAVE MADE A TRUTHFUL DECLARATION. Signat ure Date CUSTOMS USE ONLY Exam1mns Of cer Date No.Cl.72 Page - 4 (b) by the deletion and substitution of Form C 18 as follows - BAHAMAS CUSTOMS DEPARTMENT FORMNO.C18 UNACCOMPANIED BAGGAGE DECLARATION

1. Decla rations Disembarking passenge rs are required to make oral dedaration of all goods that they are carrying or wh ich are in their baggage and complete this form in respect of any goods tha t are liable to duty. Mem bers of a family residing in the same household and travelling together may make a single declaration.

2. Duty Free Allowances - These include - {a) Alcoholic beverages not ex~<"ooing one quart of spirits aI~d one quart of wine (adults only ); {b) Tobacco not e~ceeding one pound in weight or 200 cigarettes or SO cigars (a dults on ly); and {c) Any other articles up to a limit of value $500.00.

3. Decla ration of Currency or Monetary Instruments Any persons carrying any curre n,;y or monetary inst rument in an amount of ten thousand Baha rnian Do llars, (8$10,000) or more, or foreign equivalent, is required to make a written declaration (see definition of currency on verse side of form).

4. Prohibited and restricted goods. The importation of certain goods is proh ibited or restricted by law. Failure to declare rest ricted goods to the Customs Officer and the importation of prohibited goods may involve seizure and liability to penalt ies. Such goods include fru it or other plant materials, animals, birds, drugs, fire,a rms ;and indecent or obscene articles.

4. Warning Any person who makes a false or incorrect oral or written declaration in relat ion to accompanied b~ggage Is liable to pena lties and the goods concerned may be forfeited . OEClARATlON FORM Eadh person or responsible family member t ravelling is required lo complete this form and if they are travelling with cash or negotiable instruments, or precious metal5 or precious stones, al a value equivalent to ten thousand Bahamian (BSl0,000) dollars or more Is required to read the notes on the reverse before completing all items on this form . l. Family Nome: _ _ __ __ _ _ _ Fim (Gl•, en): _ _ __ _ __ _ _ _ _ M iddle Initial:

2. Birth Date: Day: _ _ _ _ _ _ _ _ Mor1th: _ _ _ _ _ _ _ _ _ Year: _ _ _ _ _ __

3. Nationality: _ _ _ _ _ _ _ _ _ _ __ 4. Passpc,rt No.·~ - - - - - - - - - - - - S. C.ountrv of Residence: _ _ _ __ _ 6. PaSc<;>ort Issued by (Country) : _ _ _ _ __ _

7. Countries visited on this trip prior to Th~ Bahamas: _ _ _ _ _ _ _______ _ __ _ __

8. The pri mary purpo$e of thi, tri p i, business: Yes D No O

9. I am/We are ordlnari resident in The Bahamas Yes D No □

10. Residents - How lofll hase you been away? _ _ __ _ __ _ __ _ _ _ _ __ _ _ __

11. Airline Flight No. or Vessel _ _ _ __ _ _ _ _ _ __ __ _ _ _ _ _ _ __ _ _ __

12. Addre.15 in The Bahan;a.s: (Har.e!,/Hou5e/A{Jt. Nn. ~ilr1;-el Acid~ fslafid} _ _ _ _ _ _ _ _ _ _ _ _ _ __ 1

13. Household membe-r~ k 1 r wh.om '{OU are declad~: No.C181 Page - 5 family Name : _ _ _ _ _ _ _ __ _ _ first (Gi-.): _____________ Middle lniti•I: _ _ Family Name : First (GivenJ : Middle Initial: family Name : First (Given): M iddle Initial: Famuy Nam.: _ __ _ _ _ _ _ _ _ _ F1rst (Glvenl: _____________ Middle Initial: _ _ The transportalion of currffiCy or monetary inotrumenl:5 Is legal resardless of t he amount. ·currency" means the currency of The Bahamas or of any foreien cou ntry and Include> cash, trJv elie<> cheque, draft or document of a kind lntierded to enable the p,2rsons to w hom such is issued to obtain currency oflhe Bahamas or of any foreign country from some ether person on the credit of the person issuing it. I hP.reby declare that the partieulars entered below are a true and correct statemenrof my b•ll&l'H" and oft~ goods carried by mt' th;t, e•r.ept whe-re otherwise stal~-d. the goods ilre intcrded solely for my personal or houselMlld u,;.e and hilVe been in ony use and posse,.ion a, Hated overleaf The bagg13&e consists or (number) _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ packages. D~<eriptiOll and Where and Wh@n Obtained and For Customs Use Only Value Quantity of Goods Whe lher Used or Un used Rate Duty Oed aredV.il ~e I Oe mptions " - - I Ou1iabfe '1/alu u Out"J/Excise fnvironrnel'1UI Le,·, Landed Ca>t VAT Due (7.S%i TOTAi. I HAVE READ Tl-lE INFORMATION ON THE ABOVE AND HAVE MADE A TRUTHFUL DECLARATION. Date I CUSTOI\IIS USE ONLY Ex~ml nlng Office< Date No.C182 Page - 6

5. Repeal and replacement of Second Schedule to the principal Regu lations. The Second Schedule to the principal Regulations is repealed and replaced as follows - " TARIFF DESCRIPTION - Unit of I ~ LEVY HEADING RATE Classification $ 3922. 1000 Bath tubs/basins/urinals/toilets 5.00 No. I 3922.9090 Other sanitary wares 5.00 0. -- TYRES 4011.1000 Motor Cars 5.00 No. 4011.2000 ew Bus/Lorries (including trucks) 5.00 No. 4011.3000 Aircrafts 25.00 0. 4011.4000 Motorcycles 5.00 0. 4011.5000 Bicycles 1.00 No. 4011.7000 Tyres - Of a kind used on agricultural or 10.00 No. forestry vehicles and machines 4011 .8000 Tyres - Of a kind used on construction, 15.00 No. mining or industrial handling vehicles and machines 4011.9000 Other Tyres 2.00 o. 4012.1100 Retreaded Cars tyres 3.00 No. 4012.1200 Retreaded Bus/Lorries tyres (includLng 5.00 No. trucks) 4012 .1300 Retreaded Aircraft tyres 25 .00 No. 4012 .1900 Other Retreaded tyres 5.00 No. - 4012 .2010 Used pnuematic tyres for motor cars 3.00 No. 4012 .2020 Used pnuematic tyres for Buses, Lorries 5.00 0. (including trncks) 4012.2090 Other used, tyres (pnuematic) 25 .00 No. 4012.9010 Used Car tyres 3.00 No. Page - 7 TARIFF DESCRIPTION LEVY Unit of HEADING RATE Classification $ 4012.9020 Other used tyres for Buses, Lorries 5.00 No. (inc luding trncks) 4012.9090 Other used tyres 5.00 No. -- 6910.1090 Other Sanitary wares 5.00 No. 6910.9090 Other Sanitary wares 5.00 No. 7321.1100 Stoves-gas or fuel 5.00 No. 732 l.1290 Other liquid fuel stoves 5.00 No. - 7321.1910 Appliances for solid fuel 5.00 No. 732 l.l990 Other solid fuel stoves 5.00 No. >--- 7321.8100 Other appliances - gas or fuel 5.00 No. 7321.8200 Appliances for liquid fuel 5.00 No. >--- 7321.8900 Other appliances for solid fuel 5.00 No. - 8415.1000 A/C units, wall, window, ceiling or 10.00 0. floor self-contained or " split-system." 8415 .1010 Solar units 10.00 0. 8415.1090 Other air condition 10.00 0. 8415 .8110 Solar air condition incorporating a 10.00 No . refrigerating unit and a valve for reversal of cooling/heat cycle (reversible heat pumps) 8415.8190 Other air condition incorporating a 10.00 No. refrigerating unit and a valve for reversal of cooling/heat cycle. 8415.8210 Solar air condition incorporating a l0.00 No. refrigerating unit. 84[5.8290 Other air condition incorporating a 10.00 0. refrigerating unit. Page - 8 TARIFF DESCRIPTION LEVY Unit of HEADJNG RATE Classification $ 8415.8310 Solar air condition not incorporating a 10.00 No. refrigerating unit. 8415.8390 Other air condition not incorporating a 10.00 No. refrigerating unit. -- 8418 .1000 Combined refrigerator freezers fitted 15.00 No. with separate external doors. 84)8.2100 Compression-type 15.00 No. ---8418.2900 Other refrigerators 15 .00 No. - 8418 .3000 Freezers chest type, not exceeding 800 I 15.00 No. capacity. 8418.4000 Freezers upright type, not exceeding 15.00 No. 900 I capacity. 8418.5000 Other furniture (chests, cabinets, 15.00 o. display counter, show-cases) for storage and display, incorporating refri gerating or freezing equipment. 8419.1100 lnstantaneous gas water heater 20 .00 No. 8419.1990 Other water heaters 20.00 No. I 8419.8900 Other cookers etc. 20.00 No. 8422.1100 Household type dishwashing machines 15 .00 No. with an efficient rating greater than 15.0. 8422 .1900 Other dishwasher. 15.00 No. I 8427.1000 Fork-lift trucks: self-propelled trucks 200.00 No. powered by an electric motor I 8427.2000 Other self-propelled trucks 200.00 No. 8427.9000 Other trucks 25.00 No. 8429.1100 Bulldozers and angle dozers: Track 300.00 No. laying Page - 9 TARIFF DESCRIPTION LEVY Unit of HEADING RA.TE Classification $ 8429.1900 Other bulldozers 300 .00 0. 8429.2000 Graders and levellers 300.00 0. 8429.3000 Scrapers 300 .00 No. 8429.4000 Tamping machines and road rollers 300 .00 No. 8429.5100 Mechanical shovels, excavators and 300.00 No. shovel loaders: front-end shovel loaders I 8429.5200 Machinery with a 360° revolving 300.00 No. superstructure. 8429.5900 Other mechanical shovels, excavators 300.00 No. and shovel loaders 8443 .3100 Machines which performs two or more 5.00 No. functions of printing, copymg, or facsimile transmission capable of connecting to an automatic data processing machine or to a network 8443.3210 Printers 5.00 No. 8443 .3290 Other printers 5.00 No. 8443.3900 Other printers 5.00 No. 8450.1100 Fully automatic washers 15.00 No. 8450.1200 Other machines, with built Ill 15.00 No. centrifugal centre 8450. 1900 1 Other washers 15.00 No. 8450.2000 IMachines, each of a dry linen capacity 15 .00 No. exceeding 10kg (22 lb.) 8451.100 Dry cleaning machines 15.00 No. 8451.2100 Dryers - each of a dry linen capacity 15.00 No. exceeding 1kg (22 lb.) 8451.2900 Other dryers 15 .00 No. 8451 .3000 Ironing machines and pressers including 15 .00 No. fusing presses. I 845} .4000 Washing, bleaching or dyeing machines 15.00 No. 8451 .5000 Machines for reeling, unreeli.ng, 15 .00 No. folding, cutting or pinking textile fabrics ---- -- Page - 10 TARIFF DESCRJPTION LEVY Unit of HEADING RATE Classification $ 8451 .8000 Other machinery 15.00 No. 8470.5020 Point of sale system 5.00 No. 8471.3000 Portable automatic data processing 5.00 No. machines, weighing not more than 10 kg (22 lb.) I I 8471.4110 Personal computer 5.00 No. 8471.4190 Other computers 5.00 No. 8471.4910 Other personal computer presented in 5.00 No. the form of system 8471.4990 Other personal computer 5.00 No. 8471.5000 Processing units other than those of 5.00 No. subheading 8471.41 or 8471.49 8471.6000 Input or output units 5.00 No. 8471.7000 Storage units 5.00 No . 8471.8000 Other units of automatic data 5.00 No. processing machines 8471.9000 Other machines 5.00 8476.2 100 Automatic beverage-vending machines: 25 .00 No. Incorporating heating or refrigerating devices 8476.2900 Other Automatic beverage-vending 25 .00 No. machines 8476.8100 Automatic beverage-vending machines: 25 .00 No. incorporating heating or refrigerating devices 8476 .8900 Other Automatic beverage and vending 25.00 machines 8502 .1100 Generator of an output not exceeding 75 20.00 No. KVA 8502.1200 Generator of an output exceeding 20.00 No. 75KVA but not exceeding 375 KVA I8502.1300 Generator of an output exceeding 375 20.00 KVA No. Page - 11 - TARIFF DESCRIPTION LEVY Unit of HEADING RATE Classification $ 8502.2000 Generating sets with spark- ignition 20.00 No. internal combustion piston engines. ~ 8504.2 100 Transformers not exceeding 650 KVA 20.00 No. 8504.2200 Transformers exceeding 650 KVA but 20.00 No. not exceeding 10,000 KVA 1 8504.2300 I Transformers exceeding 10,000 KVA 20.00 No. - , 8504.3100 Transformers having a power handling 2.00 No. capacity no exceeding 1 KVA 8504 .3200 Transformers having a power handling 2.00 0. capacity exceeding 1 KVA but not exceeding 16 KVA 8504.3300 Transformers having a power handling 2.00 No. capacity exceeding 16 KVA but not exceeding 500 KVA 8504.3400 Transformers having a power handling 2.00 No. capacity exceeding 500 KVA 8507. 1000 Lead-acid of a kind used for starting 5.00 No. piston engines 8507.2000 Other lead-acid accumu lators 5.00 No. - 8507.3000 Nickel-cadmium 5.00 No. 8507.4000 Nickel-iron 5.00 No. 8507.5000 Nickel-metal hydride 5.00 No. 8507.6000 Lithium ion 5.00 No. 8507.8000 Other accumulators 5.00 No. 8516.1090 Other (Electric water heaters) 20.00 No. 8516.5000 Microwave oven 5.00 No. 8516.6000 Electric stoves and ovens, cookers, 5.00 No. cooking plates, boiling rings, gri llers and roasters 8517.1200 Cell phones 5.00 No. 8517. 1100 Land phones - -- 5.00 t No. -- 8517. 1800 Other phones 5.00 No. Page - 12 AJUFF DESCRIPTION LEVY Unit of ~ ADING RATE Classifica tion $ 8528.4200 Monitors of a kind designed solely or 5.00 No. principally used in an automatic data processing system of heading 84.71 8528.4900 Other monitor cathode-ray tube 5.00 No. 8528.5200 Other monitors of a kind solely or 5.00 No. principally used in an automatic data processing system of heading 84.71 8528 .5990 Other monitors 5.00 No. 8528.6200 Projectors of a kind solely or principally 5.00 No. used in an automatic data processing system of heading 84 .71 I 8528.6900 Other monitors 5.00 No. 8528.7100 Not designed to incorporate a video 5.00 No. display or screen. 8528.7200 Colour Television 5.00 No. 8528.7300 Television - black and white or other 5.00 No. monochrome. 8609.0010 Shipping Containers 500.00 Per No. TEU 8701.1000 Single ax le tractors 300.00 No. 8701 .2000 Road trac.tors for semi-trailers 300.00 No. 8701.3000 Track laying tractors 300 .00 No. - Other of an engine power: 8701.9100 Not exceeding 18 kW 300.00 No. 8701.9200 Exceeding 18 kW but not exceeding 37 300 .00 No . kW 8701.9300 Exceeding 37 kW but not exceeding 75 300.00 No. kW 8701.9400 Exceeding 75 kW but not exceeding 300.00 No. Page - 13 TARIFF DESCRIPTION LEVY Unit of HEADING RATE Classification $ 130 kW 8701.9500 Exceeding 130 kW 300.00 No. 8702. 10 With compression ignition internal combustion piston engine (diesel or semi diesel) 8702 . 1010 New compression ignition internal 0. combustion piston engine (diesel or semi diesel) 8702.1020 Used compression ignition internal 250 No. combustion piston engine (diesel or semi diesel) not exceeding 10 years. r-- 8702. 1030 Used, with compression-ignition 20% of the 0. internal combustion piston engme Landed (diesel or semi-diesel) exceeding 10 Cost years 8702.20 LO New both compression-ignition internal 250.00 No . combustion piston engine (diese l or semi-diesel) and electrical motor as motors for propulsion - 8702.2020 Used both compression-ignition internal 250 .00 No. combustion piston engine (diese l or semi-diesel) and electrical motor as motors for propulsion 8702.3010 ew both spark-ignition internal 250.00 0. combustion reciprocating piston engine and electrical motor as motors for propulsion 8702.3020 Used both spark-ignition internal 250.00 No. combustion reciprocating piston engine and electrical motor as motors for propulsion 8702.4010 New with only electric motor for 250.00 No. propulsion 8702.4020 Used electric motor for propulsion. 20% of No. Landed Page - 14 -- TARIFF DESCRIPTION LEVY Unit of HEADING RATE C lassificatio n $ Cost 8702.9010 Other motor vehicle not exceeding 10 250.00 0. years 8702.9020 Other motor vehicles exceeding 10 20% of No. years Landed Cost 87.03 Motor cars and other motor veh icles principally designed for the transport of persons (other th an those of heading 87.02), including station wagons and racing cars 8703.10 Vehicles specially designed for travelling on snow; go lf cars and similar vehicles: 8703.1010 Golf cars 250.00 No. 8703 .1090 Other 250 .00 No. 8703.21 Of a cylinder capacity not exceeding 1,000 cc 8703.2210 New motor vehicles 250.00 No. 8703.2220 Used motor vehicles not exceeding 10 250.00 No. years 8703.2230 Used motor vehicles exceeding l O years 20% of No. Landed Cost 8703.2240 Antique vehicles (vehicles between 250.001 No. twenty-five and eighty-four years) 8703 .2250 - Vintage vehicles (vehicles eighty-five 250 .00 No. years and older) 8703.23 Of cylinder capacity exceed ing 1,500 cc but not exceeding 3,000 cc. 8703 .23 LO New motor vehicles 250.00 No. 8703 .2320 Used motor vehicles not exceeding 10 250.00 No. years 8703 .2330 Used motor vehicles exceeding I Oyears 20% of No. Landed Page - 15 TARIFF DESCRIPTION LEVY Unit of I HEADING RATE Classiticatio n $ Cost 8703.2340 Antique vehicles (vehicles between 250.00 No. twenty-five and eighty-four years) 8703 .2350 Vintage vehicles (vehicles eighty-five 250.00 No. years and older) 8703.24 Of a cylinder capacity exceeding 3,000 cc 8703 .2410 New motor vehicles 250.00 o. 8703.2420 Used motor vehicles not exceeding 10 250.00 No. years 8703 .2430 Used motor vehicles exceeding I Oyears 20% of No. Landed Cost 8703 .2440 Antique Vehicles (vehicles between 250.00 No. twenty-five and eighty-four years) 8703.2450 Vintage Vehicles (vehicles eighty-five 250.00 No. years and older) 8703.31 Of a cylinder capacity not exceeding 1,500 cc 8703.3 llO New motor vehicles 250.00 No. I 18703.31 20 Used motor vehicles not exceeding 10 250.00 No. years 8703.3130 Used motor vehicles exceeding IO years 20% of o. Landed Cost 8703.3140 Antique Vehicles (vehicles between 250.00 No. twenty-five and eighty-four years) 8703.3150 Vintage Vehicles (vehicles eighty-five 250.00 No. years and older) 8703.32 Of a cylinder capacity exceeding 1,500cc but not exceeding 2,500 cc 8703.3210 New motor vehicl es 250.00 No. 8703.3220 Used motor vehicles not exceeding 10 250.00 No. years 8703.3230 Used motor vehicles exceeding 10 years 20% of No. Landed - Page - 16 TARIFF DESCRIPTION LEVY Unit of HEADING RATE Classification $ Cost 8703.3240 Antique Vehicles (vehicles between 250.00 No. twenty-five and eighty-four years) 8703 .3250 Vintage Vehicles (vehicles eighty-five 250.00 No. years and older) 8703.33 Of a cylinder capacity exceeding 2,500 cc 8703.3310 New motor vehicles 250.00 No. 8703.3320 Used motor vehicles not exceeding 10 250 .00 0. years 8703.3330 Used motor vehicles exceeding 10 years 20% of No . Landed Cost -- 8703.3240 Antique Vehicles (vehicles between 250.00 No. twenty-five and eighty-four years) 8703.3250 Vintage Vehicles (vehicles eighty-five 250.00 No. years and older) 8703.40 Other vehicles, with both spark- ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power. 8703.4010 New hybrid motor vehicles with both 250 .00 0. spark-ignition internal combustion reciprocating piston engine and electric motor of value exceeding $50,000 8703.4020 New hybrid motor vehicles with both 250.00 No. spark-ignition internal combustion reciprocating piston engine and electric motor of value not exceeding $50,000 8703.4030 Used hybrid motor vehicles with both 250.00 No. spark-ignition internal combustion reciprocating piston engine and electric motor of value exceeding $50,000 8703.4040 Used hybrid motor vehicles with both 250.00 No. spark-ignition internal combustion Page - 17 TARIFF DESCRIPTION LEVY Unit of HEADING RATE Classification $ reciprocating piston engine and electric motor of value not exceeding $50,000 8703.50 Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power. 8703.5010 New hybrid motor vehicles, with both 250.00 No. cornpression-ignition internal combustion piston engine (diesel or semi-diese l) and electric motor of value exceeding $50,000 - -- - - - - + - - -- - - -- - - - - - - 8703.5020 New hybrid motor vehicles, with both 250.00 No. cotnpression-ignition inten1al combustion piston engine (diesel or semi-diesel) and electric motor of value not exceeding $50,000 8703 .5030 Used hybrid motor vehicles, with both 250.00 0. compression-ignition internal combustion piston engme (diesel or semi-diesel) and electric motor of value exceeding $50,000 8703.5040 Used hybrid motor vehicles, with both 250.00 No. compression-ignition internal combustion piston engme (diesel or semi-diesel) and electric motor of value not exceeding $50,000 - 8703.60 Other vehicles with both spark- ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power 8703.6010 New hybrid motor vehicles with both 250.00 No. spark-ignition internal combustion reciprocating piston engine and electric motor of value exceeding $50,000 Page - 18 TARIFF DESCRIPTION LEVY Unit of HEADING RATE Classification $ 8703 .6020 New hybrid motor vehicles with both 250.00 No. spark-ignition internal combustion reciprocating piston engine and electric motor of value not exceeding $50,000 8703.6030 Used hybrid motor vehicles with both 250.00 No. spark-ignition internal combustion reciprocating piston engine and electric motor of value exceeding $50,000 8703.6040 Used hybrid motor vehicles with both 250.00 No. spark-ignition internal combustion reciprocating piston engine and electric motor of value not exceeding $50,000 8703.70 Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motor for propulsion, capab le of being charged by plugging to external source of electric power. 8703 .7010 New hybrid motor vehicles with both 250.00 o. compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor of value exceeding $50,000 - -- - - - - - -- + - -- - - - +- - - 8703.7020 New hybrid motor vehicles with both 250.00 No. co1npression . . ignition internal combustion piston engine (diesel or semi-diesel) and electric motor of value not exceeding $50,000 8703 .7030 Used hybrid motor vehicles with both 250 .00 No. compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor of value exceeding $50,000 8703.7040 Used hybrid motor vehicles with both 250.00 No. con1pression-ign ition internal combustion piston engine ( diesel or semi-diesel) and electric motor of value not exceeding $50,000 8703.80 Other vehicles, with only electric Page - 19 TARIFF DESCRIPTION LEVY Unit of HEADING RATE Classification s motor propulsion 8703.8010 New electric motor vehicles of value 250 .00 No. exceeding $50,000 8703 .8020 ew electric motor vehicles of value 250.00 No. not exceeding $50,000 8703.8030 Used electric motor vehicles of value 250 .00 No. exceeding $50,000 8703 .8040 Used elecn·ic motor vehicles of value 250.00 No. not exceeding $50,000 8703.9000 Other 250.00 No. 8704.10 Dumpers designed for off-highway No. use: I- 8704.1010 New dumpers designed for off-highway 250.00 No. use. 8704. 1020 Used dumpers designed for off-highway 250.00 No. use. 8704 .1030 Used dumpers designed for off-highway 20% of No. use exceeding 10 years Landed I Cost Other, with corn pression-igni tion I internal combustion piston engine (diesel or semi-diesel): 8704.21 g,Y.w. not exceeding 5 tonnes: 8704.21 10 ew vehicles of g. v.w. not exceeding 5 250.00 No. tonnes I 8704.2120 Used vehicles of g.v.w. not exceeding 5 250.00 tonn es not exceeding 10 years I No. 18704.2130 Used vehicles of g.v.w. not exceeding 5 20% of the No. tonnes exceeding 10 years Landed Cost I 8704.22 g.Y.W. exceeding 5 tonnes but not exceeding 20 tonnes. I 18704.2210 New vehicles of g.v.w. exceeding 5 250.00 No. tonnes but not exceeding 20 tonnes I 8704.2220 Used vehicles of g.v.w. exceeding 5 250.00 0. I tonnes but not exceeding 20 tonnes not Page - 20 I TARIFF DESCRIPTION I LEVY Unit of HEADING RATE Classification $ exceeding I O years. 8704.2230 Used vehicles of g.v.w. exceeding 5 20% of the No. tonnes but not exceedi ng 20 tonnes Landed exceeding l Oyears . Cost 8704.23 g.v.w. exceeding 20 tonnes 8704.2310 New vehicles of g.v.w. exceeding 20 250.00 No. tonnes 8704.2320 Used vehicles of g.v.w. exceeding 20 250.00 No. tonnes not exceeding l O years 8704.2330 Used vehicles of g.v.w exceeding 20 20% of the 0. tonnes exceeding 10 years. Landed Cost - Other, spark-ignition internal combustion piston engine: 8704.31 g.v.w. not exceeding 5 tonnes No. 8704.3110 New vehicles of g.v.w. not exceeding 5 250.00 No. tonnes 8704.3120 Used vehicles of g.v.w. not exceeding 5 250 .00 o. tonnes not exceeding 10 years. 8704.3130 Used vehicles of g.v.w. not exceeding 5 20% of the No. tonnes exceeding I O years Landed Cost 8704.32 g.v.w. exceeding 5 tonnes: 8704.3210 ew vehicles of g.v.w. exceeding 5 250.00 No. tonnes 8704.3220 Used vehicles of g.v.w. exceeding 5 250.00 No . tonnes not exceeding 10 years 8704.3230 Used vehicles of g.v.w. exceeding 5 20% of the No . tonnes exceeding 10 years Landed Cost 8704.9010 New hybrid and electric vehicles of 250.00 No. value exceeding $50,000 I 8704.9020 New hybrid and electric vehicle of 250.00 No. value not exceeding $50,000 8704.9030 Used hybrid and electric vehicles of a 250.00 No. value exceeding $50,000 Page - 21 TARIFF DESCRIPTION LEVY Unit of HEADING RATE Classification $ 8704.9040 Used hybrid and electric vehicles of 250 .00 No. value exceeding $50,000 8704.9090 Other 250.00 No. 8705.1000 Crane-lorries 300.00 0. 8705 .2000 Mobile drilling derricks Fire fighting 300.00 No. vehicles. 8705 .3000 Fire fighting vehicles 300.00 No. 8705 .4000 Concrete-mixer lorries 300.00 No. 8705 .9000 Other - vehicles 300.00 No. --- 8709.1100 Work trucks, self propel led - Electrical 300.00 No. 8709 .1900 Other - work trucks. 25.00 No. 8710 .0000 Tanks and other armoured fighting 300.00 No. vehicles motorized, whether or not fitted with weapons, and parts of such vehicles. 8711.1000 Motor cycles: With reciprocating 50.00 No. internal combustion; piston engine of a cylinder capacity not exceeding 50cc . 87ll .2000 With reciprocating internal combustion 50.00 No . piston engine of a cy linder capacity not exceeding 50 cc but not exceeding 250 cc. 8711.3000 With reciprocating internal combustion 50.00 No. piston engine of a cyli nder capacity but not exceeding 250 cc but not exceeding 500 cc. 871 1.4000 With reciprocating internal combustion 50.00 No . piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc 871. l.5000 With reciprocating internal combustion 50.00 No. piston engine of a cylinder capacity I exceeding 800 cc. 8711.6000 With electric motor for propu lsion 50.00 No. 8711.9010 IElectric motorcycles 50.00 No. Page - 22 I TARIFF I DESCRIPTION LEVY I Unit of HEADING RATE Classification $ 8711 .9090 Other motorcycles 150.00 No." Dated this 30th day of May, 2018. Signed KEVIN PETER TURNQUEST Minister of Finance Page - 23