Fifth Schedule., The Customs Tariff Ordinance

TERRITORIES TO WHICH THE PREFERENTIAL TARIFF APPLIES. * These rules are printed in the appropriate volume of subsidiary legislation. 1 of 1932. 27 of 1933. 1 of 1934. 7 of 1938. 18 of 1938. 23 of 1939. 27 of 1939. 43 of 1939. 25 of 1940. 10 of 1944. Short title. Interpretation. Import duties of Customs to be levied. Cap. 272] Customs Tariff CHAPTER 272. CUSTOMS TARIFF. An Ordinance to provide for the imposition of Customs duties, and for purposes connected therewith. [30TH APRIL, 1932.] 1. This Ordinance may be cited as the Customs Tariff Ordinance, and shall apply to the Colony and Protectorate. 2. In this Ordinance, unless the context otherwise requires- " Comptroller of Customs " includes any public officer appointed to collect customs duties at any port or place in Sierra Leone; " Foreign Country " means any territory not listed in the Fifth Schedule to this Ordinance; " Goods " includes wares and merchandise of every description, and all other kinds of moveable personal property. 3. There shall be raised, levied, collected, and paid into the general revenue of Sierra Leone upon all goods specified in the First Schedule which shall be imported into Sierra Leone or taken out of bond for consumption in Sierra Leone, the several duties appearing in that Schedule and set opposite to each item respectively in the column of the tariff applicable to such goods, subject to the following conditions- (a) The rates of duties set forth in the column headed "Preferential Tariff" of the First Schedule shall apply to goods the growth, produce or manufacture of the territories listed in the Fifth Schedule: Provided that such goods are shown to the satisfaction of the Comptroller to have been- (1) consigned from, and (2) grown, produced or manufactured in the territories listed in the Fifth Schedule. (b) The rates of duties set forth in the column headed " General Tariff" of the First Schedule shall apply to all ·,, goods not entitled to admission under the column headed "Preferential Tariff" of that Schedule. Provided that the rates of duties prescribed by an Order in Council made under paragraph (b) or paragraph (c) of section 15 {1) and approved by the House of Representatives under section 15 {2) shall, on the coming into force of such Order and during its operation, be substituted for the rates of duties set out in the column headed " General Tariff" in respect of the goods specified in such Order being the growth, produce or manufacture of the foreign country mentioned therein. 4. All goods, wares and merchandise, enumerated in the Second Schedule to this Ordinance, which shall be imported into the Colony or Protectorate, shall be exempted from the payment of duty. Duty free goods. 5. Where a duty of Customs is chargeable on goods by Value. reference to their value- (1) (a) In the case of imported goods the value for the purpose of assessing duty ad valorem shall be taken to be the price which they would fetch on sale in the open market in Sierra Leone at the time of importation. (b) For the purpose of computing the price aforesaid it shall be assumed- (i) that the goods to be valued are to be delivered to the buyer at the port or place of importation, freight, insurance, commission and all other costs, charges and expenses incidental to the making of the contract of sale and the delivery of the goods at that port or place (except any duties of Customs payable in Sierra Leone and buying or Head Office commission at a rate not exceeding five per centum of that part of the value on which commission is customarily calculated which is shown to the satisfaction of the Comptroller to be an expense incurred by the supplier or exporter in the country whence the goods were imported) having been paid by the seller; and (ii) that in converting the selling price of the said goods from foreign currency to sterling the rate of exchange is the selling rate first quoted for sight drafts at Freetown on or after the date of importation; and (iii) that any portion of any charge for primage which is refundable on the performance by the owner of any specified conditions is not paid by the owner, whether the owner intends to fulfil such conditions or not; and Duty chargeable on reputed quantity. Governor may fix standard contents for packages containing liquids. Cap. 272] Customs Tariff (iv) that the price is the sole consideration for the sale of the said goods; and (v) that neither the seller nor any person associated in business with him has any interest, direct, or indirect in the subsequent re-sale or disposal of the said goods; and (vi) that there has not been and will not be any commercial relationship between the seller and the buyer, whether created by contract or otherwise, other than that created by the sale of the said goods. (2) For the purpose of sub-section (1) (b) (v) two persons shall be deemed to be associated in business with one another if, whether directly or indirectly, either of them has any interest in the business or property of the other, or both have a common interest in any business or property, or some third person has any interest in the business or property of both of them. (3) In the case of exported goods the value for the purpose of assessing duty ad valorem shall be determined in the manner from time to time prescribed. 6. (1) If any goods subject to the payment of specific duty are imported in any package intended for sale, or of a kind usually sold with the goods when the same are sold retail, and if such package is marked or labelled or commonly sold as containing, or commonly reputed to contain, a specific quantity of such goods, then such package shall be deemed to contain not less than such specific quantity. (2) In particular, but without derogating from the generality of sub-section (1), where goods are imported in containers of the sizes commonly known as reputed quarts, reputed pints and reputed half pints, such containers shall be deemed to contain not less than one-sixth, one-twelfth and one-twenty-fourth part of a gallon, respectively. (3) The Governor may, by notice in the Gazette, specify in gallons or fractions of a gallon, or gallons and fractions of a gallon, standard capacities for packages containing goods liable to duties according to the liquid measurement thereof, in all cases where, in his absolute discretion, he shall consider that such packages, being of sizes within limits to be specified in the notice, are reputed to be, or are sold as packages of standar~ sizes, whether or not any statement of the actual contents IS contained on any label or other attachment to or part of su~h package, and thereupon all packages having capacities within ! the limits specified in any such notice shall be deemed to contain the standard capacity specified in the notice in each case. (4) If any goods subject to the payment of duty according to Duty . d k . d £ chargeable on the weight thereof are Importe in any pac age mten ed or gross weight sale, or of a kind usually sold with the goods when the same are in certain sold retail, and if such package is not marked or labelled, or is cases. not in the opinion of the Comptroller commonly sold as containing, or commonly reputed to contain, a specific quantity of such goods, and if the importer is not able to satisfy the Comptroller as to the correct net weight, the duty thereon shall be calculated according to the gross weight of such package and its contents. 7. (1) If any goods are enumerated in the tariff, or can Duty payable on classificareasonably be classified under two or more names, headings, or tion at descriptions, and there is a difference of duty, the highest duty highest rate. provided shall be charged and collected thereon. 2 of 1948· (2) Where goods are liable to whichever of two rates of duty ~n as?e~tain is the higher, there shall be taken into account for the purpose ~~~eh~~ de~ty of determining which is the higher rate any additional duty addition%! or surtax as well as the basic rate of duty for the time being ~!tia:~o be payable. included. 8. Whenever any goods liable to import duty are composed of Duty on two or more separate parts, the Comptroller may, in his absolute ~~:Si 948 . discretion direct that any part though imported by itself shall be chargeable with duty at the rate applicable to the complete goods. 9. Goods containing any article liable to duty as a part or Duty o~ ingredient thereof shall be liable to duty at the rate payable on ~~:Js~site such part or ingredient, and any goods composed of more than 2 of 1948. one article liable to duty shall be liable to duty at the rate payable on the article charged with the highest rate of duty: Provided that the highest rate shall not be exacted in cases where the Comptroller in his discretion decides that the goods contain only a negligible proportion of the article liable to the highest rate: Provided further that in no case shall any less duty be charged on any such goods than the duty due thereon when considered as a whole without regard to their contents. 10. A drawback of the duties paid on imported goods shall be refunded on the exportation thereof, with such exceptions and subject to such conditions as may be prescribed by rules made under section 16. Drawbacks allowed. 3132 Cap. 272] Customs Tariff Certification 11. (1) Every sum of money which shall be due for drawbackof debenture . for payment shall be pa1d by the Accountant General on the proper debenture of Jra;b~k f certified by the proper officer; and the Accountant General is ~~ti;: ;~d fn hereby also authorised to return any money which shall have ~r~~ri 948 _ been overpaid as duties of Customs, or shall have been allowed to be refunded by any provision of law, on the proper document being certified by the proper officer. Duty on goods reimported. (2) All claims for drawback and applications for overpayments or refunds of import or export duty, shall be made within a period of twelve months reckoned- (a) in the case of drawbacks, from the date of the exportation of the relative goods or the performance of the conditions on which drawback is allowed, as the case may require; (b) in the case of goods exported or put on board an aircraft or ship for use as stores, from the date of putting the same on board the exporting or using aircraft or ship; and (c) in the case of overpayment and other refunds of import or export duty, from date of the payment of duty. 12. (1) Subject to the provisions of sub-section (2), where any goods, whether made or produced within Sierra Leone or not, being of a class or description liable to any import duty of Customs, are re-imported into and entered for use within Sierra Leone after exportation therefrom, and it is shown to the satisfaction of the Comptroller that any duty of Customs or excise chargeable in respect of the goods prior to their exportation was duly paid, either prior to exportation or at any subsequent time, and either that no drawback of any such duty was allowed on exportation or that any drawback so allowed has been repaid to the Comptroller, then- (a) if it is further shown as aforesaid that the goods have not been subjected to any process abroad, or having been so subjected (but without change of their form or character) are goods not liable at the time of re-importation to duty ad valorem, the goods shall be exempt from any further duty when the same are entered for use within Sierra Leone after re-importation; (b) if the goods at the time when the same are entered for use within Sierra Leone after re-importation are of a class or description liable to an import duty ad valorem, and it is further shown as aforesaid that the goods have been subjected to a process of repair, renovation, or improvement abroad, but that their form or character has not been changed, such goods shall be chargeable with duty as if the amount of the Customs Tariff [Cap. 272 3133 increase in the value of the goods attributable to the process were the whole value thereof, and, where any sum has been contracted to be paid for the execution of the process, that sum shall be prima facie evidence of that amount, but without prejudice to the powers of the Comptroller under the Customs laws as to the ascertainment of the value of the goods for the purpose of assessing duty thereon ad valorem. (2) The provisions of sub-section (1) shall be conditional on 2 of 1948. the person exporting goods for subsequent re-importation giving notice in writing and producing such goods for identification at the port or place of shipment to the proper officer, or, in the case of exportation by post, to the proper postal authority, before the exportation of such goods, unless the Comptroller in his discretion shall waive this condition in any case in which in his opinion it may seem unreasonable or impose hardship. 13. Where any Naval, Military or Air Force Authority ~ale of goods desires to sell any goods which have been imported free of ~~P~:~~.free duty under item 8 of the Second Schedule hereto or on which ~litary or a drawback of the full duty has been allowed under rule 30 A~t~~r~~~es. of the Customs Tariff Rules, such sale shall be subject to the 2 of 1948. consent of the Comptroller of Customs being first obtained and shall also be subject to such terms as to payment of duty, not exceeding the amount which would have been payable if the goods were then imported for the first time, and other conditions, as the Comptroller of Customs may determine. 14. There shall be raised, levied, collected and paid into the general revenue of Sierra Leone, upon all goods specified in the Third Schedule which shall be exported from Sierra Leone, the several duties appearing in that Schedule and set opposite to each item respectively. Export duties of Customs to be levied. 15. (1) The Governor in Council may, by Order- Power of Governor in (a) add to, vary of revoke the whole or any part of the Council to First, Second and Third Schedules and impose new import or ~~~~dules 1 2 export duties of Customs, and from the date of publication and 3 and the f h 0 d · C '1 d '1 h · f h 0 d ratesofdutieso sue r er m ounc1 an unt1 t e exprry o sue r er imposed by in Council as hereinafter in sub-section (2) of this section the General provided the dut.ies .specified in a~y such Order. in Council ;;:~!l~ases. shall be payable m heu of any duties payable pnor thereto: 2 of 1948. Provided that, where any duty is reduced by any such Order in Council, the person by whom any goods liable to the reduced duty are entered shall pay the reduced duty and in addition shall deposit with the proper officer the difference S.L.-VoL. V-30 3I34 Interim Order to be confirmed, amended or revoked by House of Representatives. Excess duty to be refunded when Order expires. Refund of deposit. Rule making powers of Governor in Council. Cap. 272] Customs Tariff between the duty payable prior to the date of the Order in Council and the duty payable under the Order in Council until it expires as aforesaid; (b) direct that all goods specified in the Order, which are shown to the satisfaction of the Comptroller of Customs to have been consigned from, and grown, produced or manufactured in the foreign country mentioned therein, shall be admitted at such lesser rates of duties than those chargeable under the General Tariff as shall be specified in the Order; (c) direct that special duties shall be levied on the goods (to be specified therein) of any foreign country (to be mentioned therein) which, in the opinion of the Governor in Council, discriminates against any goods produced or manufactured in Sierra Leone, whether by way of the imposition of duties, or the prohibition or restriction of importation, or otherwise. (2) Every Order in Council made under this section shall after four days and within twenty-one days from the date of its first publication be submitted to the House of Representatives, and the House of Representatives may, by resolution, confirm, amend, or revoke such Order in Council, and upon publication of such resolution in the Gazette the resolution shall have effect and the said Order in Council shall then expire. If the Order in Council be not submitted within the said period of twenty-one days to the House of Representatives for confirmation it shall ipso facto expire. (3) So much of the duties as shall have been paid under an Order in Council made under paragraph (a) of sub-section (I) of this section as may be in excess of the duties payable immediately after the expiry of such Order in Council shall be repaid to the persons who paid the same. (4) So much of any sums which have been deposited in accordance with the proviso to paragraph (a) of sub-section (I) of this section as, together with the duty paid, shall be equal to the duties payable after the expiry of the Order in Council, shall be brought to account by the Comptroller as duties of Customs, and the balance, if any, shall be refunded to the depositor. 16. (I) The Governor in Council may make rules carrying into effect any of the provisions or purposes of this Ordinance. (2) In particular, and without prejudice to the generality of the foregoing power, the Governor in Council may make rules with respect to the following matters- \ (a) the proportion of value which must be the result of labour within the territories listed in the Fifth Schedule to entitle goods to admission as having been produced or manufactured in the territories listed in the Fifth Schedule; (b) the evidence which may be required by the Comptroller of Customs and the conditions which must be fulfilled before he admits goods as having been (1) consigned from, and (2) grown, produced or manufactured in the territories listed in the Fifth Schedule; (c) the evidence which may be required by the Comptroller of Customs and the conditions which must be fulfilled before he admits goods as having been (1) consigned from, and (2) grown, produced or manufactured in a foreign country to which an Order in Council made under section 15 (I) (b) and approved by the House of Representatives applies; (d) the evidence which may be required by the Comptroller of Customs to satisfy him that goods are not the growth, produce or manufacture of a foreign country to which an Order in Council made under section 15 (1) (c) and approved by the House of Representatives applies; (e) goods on which drawback shall be allowed; (f) the conditions under which drawback shall be allowed, and the amount thereof; (g) the exportation of goods for repair or alteration; (h) the conditions under which goods imported for temporary use only may be exempted from duty; (i) the prescription of forms to be used for any purpose under this Ordinance. (3) Unless and until amended, varied or revoked by the Governor in Council under this section, the rules set out in the Fourth Schedule shall have effect as if they had been duly made under this section and shall come into force simultaneously with this Ordinance: Provided that the Governor in Council may also, in exercise of his powers under this section, add to the rules in the said Schedule and may, for any rules therein, substitute some other rules. * These rules are printed in the appropriate volume of subsidiary legislation. S.L.-VoL. V-30* • 3136 Cap. 272] Customs Tariff FIRST SCHEDULE* (As replaced by P.N. 111 of1954 and amended by P.Ns. 61 of1955; 1 of1956; 18, 84 and 132 of 1958; and 55, 122 and 188 of 1959.) IMPORT DuTIES. Item Goods. Unit. Preferential General No. Tariff. Tariff. £ 8. d. £ s. d. 1. Aerated and mineral waters ... ... Imp. gall. 0 I 0 0 2 0 2. Aircraft, etc. (a) Aircraft and accessories and parts thereof ... ... ... ... - Free 2!% ad (b) Instruments, lighting apparatus and equipment and ground signs imported solely for use on landing places for aircraft for assistance in air na vigation ... ... ... ... .. . - Free 2!% ad 3. Apparel- (a) Cardigans, jerseys, pullovers and shirts ... ... .. . ... ... each 0 I 0 0 l 6 or 20% ad or 27!% ad whichever whichever is the higher is the higher (b) Singlets, chemises, undervests and similar garments ... ... .. . each 0 0 4 0 0 6 or 20% ad or 27!% ad whichever whichever is the higher is the higher 4. Asphalt- (a) Pitch ... ... ... .. . lb. 0 0 0! 0 0 Ot (b) Tar ... ... ... .. . Imp. gall. 0 0 It 0 0 3 5. Bags for use in the exportation of West 100 lb. net 0 3 6 0 7 0 African produce ... ... ... .. . 6. Beer, ale, stout and porter ... ... Imp. gall. 0 4 9 0 6 6 7. Bicycles and tricycles ... ... .. . - 5% ad 7t%ad 8. Broadcast receivers excluding batteries - 5% ad 7t% ad 9. Candles, night lights and Tapers ... 100 lb. 0 10 0 0 15 0 10. Carriages, carts and wagons- (a) Motor cars (including dual purpose vehicles such as station wagons and kit-cars), motor cycles and trailers for use with motor cycles, including accessories, tools and implements (but not spare parts) imported with such motor cars, motor cycles and trailers and included in the purchase price of I 15% adthe same ... ... - 5% ad *For the convenience of importers, Customs Officers and others the items in this Schedule have been left with their original numbers, and have not been renumbered serially. 11. (b) Motor vehicles (except motor cars and motor cycles) and trailers (except trailers for use with motor cycles), including accessories, tools and implements (but not spare parts) imported with such motor vehicles and trailers and included in the purchase price of the same ... ... ... ... (c) Parts and accessories for vehicles Cider and Perry ... 12. Cinematograph films: .. . .. . .. . 13. 14. Provided that no Customs duty shall be charged on the importation into Sierra Leone of- (a) any cinematograph film, slide or sound recording of an educational, cultural or scientific character which is certified by the Board of Control appointed under the Cinematograph Exhibitions Ordinance to be of such character, or (b) any cinematograph film (with or without sound track, and whether imported in negative form, exposed and developed, or in positive form, printed and developed) depicting recent events and imported by an educational, cultural or scientific organisation approved by the Board of Control appointed under the Cinematograph Exhibitions Ordinance. Confectionery Cordage and Twine 14A. Dynamite and cognate substances for mining purposes, but excluding gunpowder ... ... ... ... ... 15. Grease 16. Gunpowder ...