Fifth Schedule., part 4, The Customs Tariff Ordinance

47. Yarn- (a) Of artificial silk or naturalsilk .. . (b) Of cotton ... ... .. . (c) Ofwool ... ... ... .. . Note: for the purpose of this item the term " yarn " shall not include yarns and threads for sewing, crocheting and embroidering. All edibles, groceries, provisions, condi~ ments and other articles ordinarily used as food for human consumption not in this schedule particularly enumerated or in the Second Schedule particularly exempted ... ... ... ... All other articles not in this schedule particularly enumerated or in the Second Schedule particularly exempted ... £ s. d, 15% ad 1 0 6 0 12 0 0 1 0 20%ad 0 17 0 1 14 6 0 16 0 0 0 6 0 0 6 0 1 6 10% ad 27!% ad SECOND SCHEDULE* As replaced by P.N. 112 of 1954 and amended by P.Ns. 103 of 1955; 1 and 75 of1956; 100 of1957; 84 and 132 of1958; and 55,122,123 and 188 ofl959.) TABLE OF ExEMPTIONS FROM IMPORT DuTY. 1. All appliances, such as artificial limbs, crutches, spectacles containing optical lenses (including the cases in which they are imported), and spare parts thereof which, in the opinion of the Comptroller of Customs, are for the relief of bodily disablements. 2. All goods imported in special circumstances with the approval of the Governor in Council but subject to such terms and conditions, if any, as he may think fit to impose. 3. All goods imported by- (a) The Governor or the Officer for the time being Administering the Government. (b) Boundary and other Special Commissioners and their assistants, and officers specially appointed for service generally in British West Africa whose duties require them to travel between the various British West African Possessions, for their private use when on duty within Sierra Leone. 4. All goods imported for the sole use of any mess or officer or member of the crew of any ships of Her Majesty's Navy on the Coast of Mrica upon proof being made to the satisfaction of the Comptroller of Customs that the same are bona fide imported for the sole use of any such mess, officer or member: Provided that no article of food or drink and no tobacco, cigarettes or matches shall be exempted from the payment of import duty unless it shall be shown to the satisfaction of the Comptroller of Customs that such articles of food or drink, tobacco, cigarettes or matches have been imported for consumption or use either in one of Her Majesty's ships or in premises ashore approved by the Governor in Council. 5. Articles imported by the British Council which the Comptroller of Customs is satisfied are for the use of the British Council, or for the benefit of the community or for presentation to local societies, but not including articles for resale or for the personal use of members of the said Council. 6. Paper, imported by the Protectorate Literacy Bureau, which the Comptroller of Customs is satisfied is for use by the Bureau solely for literacy campaigns and the production of books. 7. All goods (including household effects, furniture, and vehicles) imported for the official use of a Consulate of any foreign state, the personal use of a Consular Officer or employee of any foreign state or a member of his family forming part of his household: Provided that- (a) similar privileges of exemption are accorded to British Consular officers and employees in that state; and * 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. 3144 Cap. 272] Customs Tariff (b) the goods are not imported as an accommodation to any other person or for sale, hire or any other commercial purpose: And provided further that where the goods are imported for the personal use of a foreign Consular Officer or employee or a member of his family forming part of his household, that foreign Consular Representative Officer or employee- (i) is not a British subject or a British protected person; (ii) is not engaged in private occupation for gain in Sierra Leone; and (iii) is in the permanent service of the Government of the foreign state or, if not in the permanent service thereof, was not resident in Sierra Leone at the commencement of his employment as a Consular Officer or employee of that state. 8. All goods officially imported by, or for the use of- (a) Her Majesty's troops; (b) Her Majesty's ships, or for any officer or member of the crew serving on one of Her Majesty's ships; (c) Any department of the Sierra Leone Government; (d) Her Majesty's Air Force; (e) The armed forces of any country the Government of which is allied to Her Majesty in any war in which Her Majesty may be engaged; (f) Any department of Her Majesty's Government, provided that they are not for sale and the Comptroller of Customs is satisfied that such goods are or will be a charge against the United Kingdom Treasury; (g) An individual or firm under contract to the Government, where such exemption from Customs duty forms part of the terms of the contract. Such goods shall include machinery, materials, plant, vehicles and rolling stock as approved in the contract by the Government and imported and purchased prior to clearing through the Customs: Provided that the said individual or firm shall pay Customs duty on all fuel and consumable stores imported by him, and also on all goods imported for use in connection with the contract but disposed of in Sierra Leone by him; (h) The West Mrican Institute for Oil Palm Research and the West African Institute for Cocoa Research; (i) The West Mrican Examinations Council. 9. All goods imported by, or on behalf of the Fourah Bay College Council, which the Comptroller of Customs is satisfied are for the use of Fourah Bay College, but not including- (a) goods for re-sale ; (b) foods, beverages, tobacco goods, toilet requisites, and any other goods which the Comptroller of Customs considers to be of a purely luxury nature, for the use of the staff and students; (c) petrol and kerosene ; (d) fuels and lubricants for use in vehicles; (e) animal feeding stuffs; (f) clothing. l 10. All goods directly imported for public purposes by any of the following local authorities- (a) any Tribal Authority; (b) any District Council; (c) the Freetown City Council; (d) the Rural Area Council; (e) the Sherbro Urban District Council. 11. All goods for the proper maintenance and treatment of patients in public hospitals, dispensaries and leper settlements operated and maintained by any Medical Mission or other institution, organisation or undertaking approved by the Governor in Council. 12. All materials and goods of every description imported into Sierra Leone by the Lords Commissioners of the Admiralty or any contractor employed either by them or by the Air Ministry which the Comptroller of Customs is satisfied are to be used solely in connection with the construction of any Admiralty or Air Ministry works. 13. (Deleted.) 14. All non-consumable goods such as furniture, plate, glass or cutlery, and any other goods whatsoever approved by the Governor in Council, when such non-consumable goods or such other goods are imported for the sole use of any mess or canteen, or garrison or regimental institute, belonging to officers or warrant officers, sergeants or rank and file of Her Majesty's Army, or the Sierra Leone Battalion Military Forces, and when it is certified by the officer commanding the corps having such mess or canteen, or garrison or regimental institute, that the same are imported solely for the use of any such mess or canteen, or garrison or regimental institute, and that they or any of them shall not be sold or applied for any purpose save as hereinbefore mentioned. 15. (Deleted.) 16. All non-consumable goods such as crockery, cutlery, kitchen utensils and any other goods whatsoever approved by the Governor in Council, when such non-consumable or other goods are imported for the sole use of the Canteen of the Young Men's Christian Association and which the Comptroller of Customs is satisfied will not be sold or applied for any purpose save as hereinbefore mentioned.