You are here: Homepage > Prohibitions & Restrictions > Customs Tariff

The Customs Tariff (Amendment) Law, 2012

The Customs Tariff (Amendment) Law, 2012

Arrangement of Sections

1. Short title
2. Amendment of section 3 of the Customs Tariff Law (2011 Revision) - duties of Customs charged
3. Amendment of Schedule 1 - duties of Customs on imports
4. Insertion of Schedule 6 - inspection fees

The Customs Tariff Law (2011 Revision)

Law 18 of 1990 consolidated with Laws 23 of 1991 (part), 4 of 1997 (part), 20 of 1998 (part), 2 of 2000 (part), 1 of 2001, 36 of 2001, 34 of 2009 and 19 of 2010.

Revised under the authority of the Law Revision Law (1999 Revision).

Originally enacted -

• Law 18 of 1990-4th September, 1990
• Law 23 of 1991-12th December, 1991
• Law 4 of 1997-24th March, 1997
• Law 20 of 1998-15th February, 1999
• Law 2 of 2000- 13th April, 2000
• Law 1 of 2001-19th April 2001
• Law 36 of 2001-31st December 2001
• Law 34 of 2009-2nd December, 2009
• Law 19 of 2010-28th June, 2010.

Consolidated and revised this 31st day of July, 2011.

Note (not forming part of the Law): This revision replaces the 2010 Revision which should now be discarded.

CUSTOMS TARIFF LAW

(2011 Revision)

ARRANGEMENT OF SECTIONS

1. Short title
2. Definitions
3. Duties of Customs charged
4. Waiver of duties: Cayman Brac, Little Cayman

• Schedule 1: Duties of Customs on imports
• Schedule 2: Duty free imported goods
• Schedule 3: Rates of package tax
• Schedule 4: General rules for the interpretation of the Tariff
• Schedule 5: Imported Goods in respect of which Environmental Tax is chargeable

1. This Law may be cited as the Customs Tariff Law (2011 Revision).

 

2. 1. The expressions defined in section 2 of the Customs Law (1998 Revision) shall apply in any case where they appear in this Law.
   2. In code number 27.03 in Schedule 1-

      "electricity" means electric current or energy or any like agency; and

      "undertaker" means a person in contractual relationship with the Governor in Cabinet for the purpose of generating electricity and supplying it to the public for reward.

   3. The provisions of Schedule 4 shall apply in the classification of the goods specified in Schedule 1.
   4. There shall be charged, collected and paid through Customs to the Treasury upon goods imported into the Islands and enumerated in Schedule 5 an Environmental Tax of one thousand dollars.

 

3. 1. There shall be charged, collected and paid through Customs to the Treasury upon goods imported into the Islands and enumerated in Schedule 1 the several duties therein specified.
   2. The goods enumerated in Schedule 2 shall be admitted into the Islands free of duty subject to such conditions as may be imposed by the Governor or the Collector, as the case may be.
   3. The goods enumerated in Schedule 3 shall be chargeable with Package Tax at the rates shown therein.
   4. There shall be charged, collected and paid through Customs to the Treasury upon goods imported into the Islands and enumerated in Schedule 5 an Environmental Tax of one thousand dollars.

 

4. The Governor may, from time to time, waive or reduce any or all of the duties specified under the following code numbers in Schedule 1 in relation to any person or group of persons in Cayman Brac or Little Cayman-

   03.02, 24.01, 24.02, 27.01, 38.01, 87.02, 87.05, 87.11, 88.01, 89.01, 89.02, 89.03, 89.04 and 93.01.

Last Updated: 2012-09-18