Bahamas Customs Brokerage Training

Compiled information of Bahamas Customs, TARIFF, Calculations and BESW.

Why a New Customs Management Act?

To meet the obligations contained in the Economic Partnership Agreement (EPA) signed by The Bahamas in October 2008.

A scheme to create a free trade area among member states.

Economic Partnership Agreement (E.P.A).

The Bahamas does not have membership with?

World Trade Organization (W.T.O).

Which agreement refers to Rules of Origin and Preferential Tariff?

Economic Partnership Agreement (E.P.A).

The Bahamas has only observatory status with?

World Trade Organization (W.T.O).

Name three (3) powers of the Comptroller.

(i) Responsible for the general management and administration of the Customs authority

(ii) Exercise powers and perform the duties of the Minister under the Act

(iii) Prescribe rules for designating Customs controlled areas.

Name six (6) powers of a Customs Officer.

(i) Board any means of transport

(ii) Search any means of transport

(iii) Detain any means of transport

(iv) Questions persons within 72 hours of arrival

(v) Audit or examination of business records

(vi) Powers to patrol and surveillance of property

Give the names and uses of the following forms:

C.1

C.2

C.7

C.5A

C.38

C.36

C.1 - Attendance Request - An application for the attendance of Customs Officers at any place where Customs Officers do not normally attend.

C.2 - Report Inwards of Vessels

C.7 - Aircraft General Declaration

C.5A - Declaration of Consumable Stores On Board Aircraft

C.38 - Transire

C.36 - Certificate of Clearance of Vessel

Name two (2) places the Minister designates as Custom Places.

(i) Customs Airports

(ii) Customs Ports

Give the name and color of the flag that is flown when ships enter The Bahamas.

Quarantine Flag - Yellow

Give the name of the form that is given to the Customs authority to determine the health conditions of persons on board the vessel.

Maritime Health Declaration

The Customs Management Act outlines four (4) ways goods shall be entered. Name any three.

(i) C.13 - Home Consumption Entry

(ii) C.16 - Warehousing Entry

(iii) C.41 - Request to Import Goods for Temporary Use or Purpose

(iv) C.35 - Transshipment Entry

The Mail Boat clears Customs in Freeport, and had dutiable goods destined for New Providence. What is the form used to send those duty not paid goods to Nassau?

C.38 - Transire

Your client imported a shipment of TVs arriving via Air Freight, designated for Cuba. How should those goods be entered.

C.35 - Transshipment Entry

The time allotted for goods to remain in Gladstone Freight Terminal before the goods are sent to the Customs Warehouse shall be?

Five (5) days excluding Sundays and Public Holidays.

There are six (6) principles of the W.T.O. Valuation Agreement, which dictates the way goods are to be valued.

(a) Name three (3) of these principles.

1. Transactional Value on Price Actually Paid or Payable (PAPP)

2. Identical Goods

3. Similar

4. Deductive Value

5. Computed Value

6. Fall Back Method

The concept of Deductive Value.

Deductive Value concept is based on sampling at least three domesticated business houses involved in the import and sale of an identical product, and determining which of those local companies would have sold the aggregate amount of that product on a given day. The company which fulfilled that requirement, will then be used to cause deductions to be made on the individual unit price. Such deductions would include all expenses involved from getting the goods off the docks up to the point of sale, inclusive of profit margins. After such deductions, the unit price is determined.

The concept of Computed Value.

Unlike deductive value (which is based on local conditions), is determined on conditions based internationally. It is based on the total cost involved in the manufacturing, and the total completion of the product. This includes, but not limited to, cost of man hours, rent, electricity, etc.

Which is the most commonly used principle of the W.T.O. Valuation Agreement?

Transactional Value on Price Actually Paid or Payable (PAPP)

Explain the acronym TRIPS Agreement.

Trade Related Aspects of Intellectual Property Rights

Every person shall on entering The Bahamas make a declaration on which form?

C.17 - Accompanied baggage declaration

What is the exemption given to residents entering The Bahamas?

$500.00 - twice per year

If travelers' baggage does not arrive along with them, they must complete which form?

C.18 - Unaccompanied baggage declaration

Goods imported into the Customs authority can also be entered by?

The Owner of the goods.

Name the form of a Customs Brokers Licence.

C.53

The Comptroller of Customs may suspend or revoke licences at any time. Give two (2) reasons why.

(i) If the Broker ceased to practice Customs Brokerage

(ii) If he/she does not conform to the conditions of the licence.

Goods imported for personal use may be exempt from duties based on two (2) conditions.

1. Where the goods are of a non-commercial nature within the limits of the duty free allowances.

2. Where they are contained in the personal baggage of passengers or crew of any aircraft or vessel arriving from outside the Customs territory.

A cruise ship enters the Port of Prince George Dock with 2,500 passengers and 700 crew members. Kindly clear the vessel inwards beginning with the name and colour of the flag. Give at least six (6) forms needed.

Quarantine Flag - Yellow

C.2 - Report Inwards of Vessels

C.2A - Inward Report - Pleasure Vessel

C.3 - Parcels List

C.4 - Vessel Passenger List

C.5 - Declaration of Consumables Stores on Board the Vessel

C.6 - Declaration of Dutiable Goods in Possession of the Crew Aircraft or Vessel

Your client entered a shipment of vehicles with a fraudulent invoice. The Customs authority seized them. How would you advise them to deal with this matter, using the necessary form and number?

C.52 - Request for Compounding of An Offense. This allows the client to have the matter dealt with by the Comptroller, instead of Magistrate Court due to the fact that the Comptroller can act as a Magistrate.

Give the reasons why a vessel can arrive at a place other than a port of entry.

Due to stress of weather or other necessities receiving authorization by the Customs authority Due to an accident or by accident.

A shipment of 500 cases of shoes was manifested for ABC Shoe Company. 150 cases were short. Name the form necessary to amend the manifest.

C.10 - Application to Amend * Inward Report - Outward Manifest

As a Customs Broker, your client submitted a false declaration to Customs. To have the matter solved, name the form and number you will advise he/she must sign to have the matter dealt with by the Comptroller of Customs.

C.52 - Request for Compounding of An Offence

Who is responsible for the efficient working of the Customs Department?

The Comptroller

Who appoints Customs places?

The Minister

State the maximum amount of years the Customs authority is empowered to audit the business records of your client.

3 years

Name ten (10) Customs Ports of Entry.

1. Grand Bahama International Airport

2. Leonard M Thompson International Airport

3. Freeport Harbour

4. Lynden Pindling International Airport

5. Arawak Container Port

6. Marsh Harbour Public Dock

7. Governor's Harbour International Airport

8. Exuma International Airport

9. Treasure Cay International Airport

10. Prince George Dock

A pleasure vessel shall report on arrival Form Number?

C.2A

A cargo ship shall report on Form Number?

C.2

A cargo ship arrives at Kelly's Dock at 7:00 a.m. on a Saturday morning. Name the document and number that should be executed to cause the Customs authority to deal with entering the vessel.

C.1 - Attendance Request - An application for the attendance of Customs Officers at any place where Customs Officers do not normally attend

Name eight (8) forms and numbers where appropriate to clear the vessel inwards.

Maritime Health Declaration

C.2 - Report Inwards of Vessels

C.3 - Parcels List

Cargo Manifest

C.6 - Declaration Dutiable Goods in the Possession of the Crew of an Aircraft or Vessel

C.36 - Certificate of Clearance of Vessel from last port

C.19 - Application for Release of Perishable Goods or Other Goods Prior to Payment of Duty

C.1 - Attendance Request

An aircraft arrives from Miami, Florida with cargo.

(a) What is the form and number needed to clear the aircraft inwards?

(b) It has cargo on for Marsh Harbour, Abaco, also. Name the form and number you would use to send those cargo on.

C.7 - Aircraft General Inwards Declaration

C.38 - Transire

A private aircraft arrives from Miami for pleasure purposes. Which form and number would you use to clear the aircraft inwards on?

C.7A - Inward Declaration and Cruising Permit for Private Aircraft Entering The Bahamas

Which form and number would you use to amend an Inward Report on, if it is discovered that some of your client's goods did not arrive?

C.10 - Application to Amend Inward Report - Outward Manifest

All returning residents shall on entering The Bahamas, make a declaration to the Customs authority on Form number?

C.17

Goods arriving on the Mail Boat from Miami, Florida, shall be loaded into?

Transit Shed

Name the form and number used to clear a vessel outwards to Miami, Florida.

C.36 - Certificate of Clearance of Vessel

The Customs Broker's Licence is issued by?

Comptroller of Customs

Two (2) reasons the Comptroller may revoke a Customs Brokerage Licence.

(a) If the Broker ceased to practice Customs Brokerage or

(b) If he/she does not conform to the conditions of the licence

Four (4) ways imported goods can be entered. (Form and number)

(a) C.13 - Home Consumption Entry

(b) C.16 - Warehousing Entry

(c) C.41 - Request to Import Goods for a Temporary Use or Purpose

(d) C.35 - Transshipment Entry

A shipment of TV's arrived from Florida on Bahamas Air. The shipment is offloaded into Bahamas Air Cargo Warehouse to be shipped to Venezuela the following day. How would you, as a broker, clear those goods?

Form C.35 - Transshipment Entry and a Transshipment Bond furnished in Form CB.6

A vessel arrives in George Town, Exuma, with cargo for Exuma and Inagua. After offloading the cargo for Exuma, which form and number would you use to send those goods on to Inagua on the vessel?

C.38 - Transire

Name two (2) rules for determining origin of goods.

(a) If the product is wholly obtainable or produced in the country of export.

(b) Goods whose production involve more than one country shall be deemed to originate in that country where they underwent their last substantial economically justified undertaking

Which international agreement refer to Rules of Origin?

Economic Partnership Agreement

Refunds

The sums of money returned to you from the Public Treasury, after being paid in error or found to be overpaid. Application for this refund is made on Form C48

Remission

Remission is a request to cancel payment of duty on goods that are claimed to be lost, pillaged or destroyed by accident during the voyage or while in Customs control. Application for remission is made on Form C49.

Two (2) reasons as to why the Customs authority may refund or remit duty.

(a) Goods are of faulty manufacture and or

(b) Have been abandoned for destruction or other forms of disposal and will not be used in the Bahamas

Dutiable goods, imported or exported, may be warehoused in a bonded warehouse, subject to Customs control for a maximum of?

Two (2) years

Who makes regulations for goods imported temporarily?

The Minister

Goods imported temporarily shall be entered on Form Number?

C.41

What is the bonded number required to support the form?

CB.7

The form number given to yachters for cruising is:

C.39

The total amount of days goods remain in the Customs Warehouse before Public Auction is:

90 days

Restricted

Restricted goods are the importation of goods which is regulated under the provision of any law for the time being enforced in The Bahamas

Prohibited

Prohibited goods are goods that are unlawful to import into the Customs territory.

Example of prohibited and restricted goods.

Prohibited goods: Imitation Currency, Underwater Power Gun, Dredges for Sponging

Restricted goods: Fire Crackers, Taffia

Name the areas where Customs may take action against goods infringing Intellectual Property Rights.

1. When goods are in transit

2. When goods enter a bonded warehouse

3. When goods are exported or re-exported from the Customs Territory

4. Temporary admission into customs territory.

5. When they are imported into customs territory.

An example of counterfeit goods.

Hand bags

An example of Pirated goods.

Music

Right Holders

The holder of a trade mark, copyright or related right

Three areas Customs Advance Rulings may be made on.

1. Tariff Classifications

2. Determination of the origin of the goods

3. Valuation of goods

Two (2) examples of goods liable to forfeiture.

(a) Prohibited goods

(b) Restricted goods dealt contrary to conditions regulating their imports or exports

Four (4) types of goods that the Customs authority may seize.

1. Aircraft

2. Animal

3. Vehicle

4. Vessels

How long, after a seizure notice have been issued, can goods be disposed of by the Customs authority?

After one month of the seizure, and no representation is made to Customs authority, the goods may be disposed of by the Comptroller.

Name the Tri Level Systems of Appeal.

1. Appeals to the Comptroller

2. Appeal to the Customs Appeal Commission

3. Appeal to the Supreme Court

What is the composition of the Customs Appeal Commission?

A Chairman and Two Assessors

Who appoints the Customs Appeal Commission?

The Minister

What is the amount of general penalties?

$5,000.00

How many days may goods remain in the Customs Warehouse?

90 days in total

Parcels List

C.3

Vessel Passenger Listing

C.4

Aircraft Cargo Manifest

C.8

Landing Certificate

C.12

Home Consumption

C.13

Entry for goods imported conditionally free under Hawksbill Creek Agreement.

C.14

Bill of Sight (Provisional Entry)

C.15

Warehousing Entry

C.16

Re-Export Entry for Imported Goods

C.30

Outward Manifest of Vessel

C.37

Rules of Origin Information Certificate

C.63

Rules of Origin Request for Verification

C.64

Intellectual Property Rights Application for Action by Customs Authority.

C.66

Claim for Remission or Refund on lost, destroyed, or pillaged goods (regulations 101).

C.49

Notice of seizure

C.51

Re-Wharehousing Entry

C.27

Adjustment Request

C.69

Bond for Exportation

CB.5

Bond for the Re-Exportation of goods imported for a temporary use or purpose.

CB.7

Bond for Right-Holders of Intellectual Property.

CB.12

Bond for authorized Courier

CB.13

General Bond for Security of Customs Revenue

CB.10