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BERMUDA

CUSTOMS DUTY (BERMUDA TOURISM AUTHORITY) REMISSION ORDER 2018

BR 12 / 2018

The Minister of Finance, in exercise of the power conferred by section 2 of the Customs Duty (Special Remission) Act 1951, makes the following Order:

Citation

1 This Order may be cited as the Customs Duty (Bermuda Tourism Authority) Remission Order 2018.

Interpretation

2 In this Order— “exempted goods” means fittings, fixtures or other goods used to fit out or finish the construction of the undertaking, except construction equipment, tools, clothing, headgear and footwear; “undertaking” means the following entities operated by the Bermuda Tourism Authority—

(a) Dockyard Visitor Service Centre Gazebo;

(b) Public transport (ferry & bus token) booth on Compass Point, Dockyard;

(c) Hamilton Visitor Service Centre;

(d) King’s Wharf Visitor Service Centre;

(e) St. George’s Visitor Service Centre. [Paragraph 2 definition “undertaking” revoked and replaced by BR 136 / 2018 order 2 effective 1 June 2017; definition "undertaking" revoked and replaced by BR 69 / 2020 order 2 effective 24 March 2020]

CUSTOMS DUTY (BERMUDA TOURISM AUTHORITY) REMISSION ORDER

Exempted person

3 The Bermuda Tourism Authority is an exempted person for the purposes of this Order and for the purposes of the Customs Duty (Special Remission) Act 1951.

Exemption from import duty

4 The Bermuda Tourism Authority is granted complete exemption from the payment of import duty charged on the exempted goods imported by them or their agents, that would otherwise be payable under section 2 of the Customs Tariff Act 1970, provided that such goods are intended to be used or imported in connection with the undertaking.

5. Commencement and expiration

(1) This Order is deemed to have come into operation on 1 June 2017 and expires on 24 March 2021.

(2) Goods that have been exempted from import duty by virtue of this Order shall not be subject to import duty by reason only that this Order has expired. [Paragraph 5 subparagraph (1) amended by BR 69 / 2020 order 3 effective 24 March 2020]

Made this 22nd day of March 2018

Minister of Finance

[Operative Date: 01 June 2017]

[Amended by: BR 136 / 2018 BR 69 / 2020]