FIJI

THE CUSTOMS ACT 1986

ARRANGEMENT OF SECTIONS

SECTION
1. Short title and commencement
2. Interpretation

PART II - ADMINISTRATION

3. Customs authorities

PART III - APPOINTMENT OF PORTS AND PLACES

4. Appointment of ports, etc.
5. Restrictions on entry, etc. to customs areas
6. Accommodation on wharves
7. Working days and hours and overtime charges

PART IV - CUSTOMS CONTROL OF GOODS

8. Customs liability, goods subject to customs control
9. Interference with goods subject to customs control
10. Right of examination and cost

PART V - ARRIVAL AND REPORT OF AIRCRAFT AND SHIPS

11. Ship to bring to on being hailed
12. Master to facilitate boarding
13. Penalty
14. Procedure on arrival
15. Place of discharging cargo
16. Restriction on boarding before proper officer
17. Provisions as to persons disembarking from or going on board an aircraft, ship, etc.
18. Report
19. Master to furnish information, etc.
20. Power to detain ships, etc.
21. Minimum size of ships

PART VI - UNLOADING AND REMOVAL OF CARGO

22. Authority for unloading
23. Unloading of goods
24. Removal of goods
25. Stacking, weighing, repacking or sorting of goods on wharves or in storage places
26. Goods in customs area, etc., deemed to be in aircraft or ship
27. Unentered goods
28. Missing goods
29. Goods abandoned by importer

PART VII - ENTRY, EXAMINATION, AND DELIVERY OF GOODS

30. Entries
31. Provisions relating to mail, personal baggage, etc.
32. Particulars of entries
33. Provisions 
34. Power to allow special entries
35. Security
36. Cancellation of securities

PART VIII- BONDED WAREHOUSES

37. Licensing of warehouses
38. Appointment of bonded warehouses
39. Procedure on warehouse ceasing to be licensed
40. Warehousekeeper to provide facilities
41. Times at which goods may be warehoused
42. Procedure on warehousing
43. Stowage and storage of warehoused goods
44. Liability for production of warehouse goods
45. Deficiency in warehoused goods
46. Repacking, etc.
47. Entry of warehoused goods
48. Account to be taken of goods to be warehoused
49. Constructive warehousing
50. Samples
51. Duty chargeable on warehoused goods
52. Period of warehouse
53. Goods not worth the duty may be destroyed
54. Comptroller to have access to warehouse
55. General offences relating to bonded warehouses
56. Transfer and removal of goods in a bonded warehouse

PART IX - PROVISIONS RELATING TO CUSTOMS WAREHOUSES

57. Customs warehouses
58. Deposit of goods in customs warehouse pending payment of import duty
59. Delivery of goods from customs warehouse
60. Rent to be charged
61. Inflammable or dangerous goods
62. Customs warehouses under control of Comptroller
63. Customs deposited in a customs warehouse may be sold, etc.
64. Prohibition and restriction of imports and exports

PART XI - EXPORTATION OF GOODS AND CLEARANCE OF AIRCRAFT OR SHIPS

65. Loading, etc.
66. Goods which may be loaded without entry
67. Provisions relating to export of certain goods
68. Shortshipment of nonbonded goods
69. Provisions relating to goods liable to export duty
70. Certificate of origin and movement certificates
71. Giving incorrect material particulars
72. Clearance of aircraft or ship
73. Power to refuse or cancel clearance of aircraft or ship
74. Goods for export not to be discharged
75. Discrepancies in cargo or stores
76. Aircraft or ship to bring to at boarding station

PART XII- AIRCRAFT AND SHIP'S STORES

77. Stores on Board
78. Disposal of aircraft stores and ship's stores
79. Surplus goods
80. Shipment of stores
81. Stores under seal

PART XIII- GOODS FOR TRANSHIPMENT

82. Transhipment under bond
83. Power to sell after six months, goods entered for transhipment

PART XIV- CARRIAGE OF GOODS WITHIN FIJI

84. Transfer of unentered goods for carriage within Fiji
85. Failure to produce goods transferred
86. Goods landed at another port
87. Licence to carry coastwise

PART XV- IMPORTATION AND EXPORTATION BY POST

88. Entry of disposal articles
89. Production of postal articles
90. Customs declaration forms may be accepted in lieu of entries
91. Entry of postal parcels and packets

PART XVI-DUTIES

92. Liability to duty
93. Rates of duty applicable
94. Disputes concerning duty payable
95. Recovery of duties
96. Refunds
97. Remission of duty on goods lost, destroyed, or damaged, etc.
98. Drawback allowed on re-export
99. Declaration by claimant for drawback
100. When no drawback allowed
101. Power to allow drawback on locally manufactured goods

PART XVII- POWERS OF OFFICERS

102. Power of Comptroller with regard to invoices
103. Power to require ships, etc., to bring to
104. Power to board ship, etc., and search
105. Access to transit sheds
106. Power to petrol freely
107. Power to stop vehicle, boat, etc. suspected of conveying uncustomed goods, etc.
108. Power to questions persons leaving or arriving
109. Power to detain and search persons
110. Power to arrest
111. Powers of search
112. Power of entry, detention and seizure without search warrant
113. Penalty for interfering with Customs ships, etc.
114. Examinations, sampling, etc., of goods subject to customs control
115. Customs officers not liable for acts done in good faith
116. Power to require declaration
117. Impounding of documents
118. Comptroller may require further poof of proper entry
119. Translation of foreign documents
120. Value of goods seized
121. Power to inspect aerodromes, records, etc.
122. Power to prevent flight of aircraft

PART XVIII- PENAL PROVISIONS

123. Obstruction of officers, etc.
124. Offences with violence
125. Protection of witnesses
126. Penalty for assembling to contravene provisions of the customs laws
127. Unlawful assumption of character of an officer
128. Conduct of officers
129. Provisions as to detention, seizure and forfeiture
130. Forfeiture of ships, etc., used in connection with goods liable to forfeiture
131. Ships, etc., constructed for concealing goods
132. Ships jettisoning cargo
133. Special provision as to forfeiture of larger ships and of aircraft
134. Various penalties associated with owners of aircraft and ships
135. Collusive seizure, etc., penalty
136. Removal or destruction of dutiable goods
137. Customs offences
138. Counterfeiting documents, etc.
139. Penalty for fraudulent evasion of duty
140. False scales, etc.
141. Aiders and abettors
142. Attempts
143. General penalty

PART XIX- AGENTS

144. Licensing of agents
145. Licence
146. Security
147. Revocation of licence
148. Agents of principals
149. Appointment of clerks
150. Clerk or agent may be authorised to sign documents
151. Entry of goods by unauthorised persons not permitted
152. Authority of agent may be required
153. Liability of duly licensed agent
154. Liability of owner for acts of duly licensed agent or his own employee

PART XX- SETTLEMENT OF CASES BY THE COMPTROLLER

155. Power of Comptroller to compound offence by agreement

PART XXI- LEGAL PROCEEDINGS

156. Notice of seizer to be given
157. Notice of claim
158. Procedure after notice of claim
159. Custody of seized goods
160. Serving of notice of seizure
161. Bail may be given for goods seized
162. Security to abide by decree of competent court
163. Protection of officers, etc., in relation to seizure and detention of goods, etc. 
164. Averment of prosecutor sufficient
165. Evidence of officers
166. Action by or against the Comptroller
167. Limitation of proceedings
168. Special application of Evidence Act
169. Proof of certain documents, etc.

PART XXII- GENERAL PROVISIONS AS TO LEGAL PROCEEDINGS

170. Place of offence
171. Comptroller may levy on goods in his possession
172. Jurisdiction of resident magistrates
173. Incidental provisions as to legal proceedings

PART XXIII- APPEALS

174. Establishment of Court of Review
175. Rules of court
176. Court sittings
177. Court of Review to decide
178. Proceedings ex parte
179. Costs
180. Appeal to Supreme Court

PART XXIV- MISCELLANEOUS

181. Commissioned aircraft or ships to be reported
182. Commissioned aircraft or ships may be boarded and searched
183. Commanding officer responsible for due observance of customs laws
184. Comptroller may pay rewards
185. Application of penalties
186. Sales under customs laws
187. Value of goods sold
188. Service of notices
189. Presentation and passing of entries
190. Abandoned goods and sweepings
191. Regulations
192. Repeal, savings and transitional provisions

SCHEDULE (Section 174)

Matters in respect of which appeals may be heard by the Court of Review

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CUSTOMS ACT 1986

NO 11 OF 1986

I assent.
[L.S]
P. K. GANILAU
Governor-General

19th June 1986

AN ACT
RELATING TO THE CUSTOMS

ENACTED by the Parliament of Fiji-

PART I- PRELIMINARY

Short title and commencement

1.-(1) This Act may be cited as the Customs Act, 1986.

(2) This Act shall come into force on a date to be notified by the Minister in the Gazette, and different dates may be so notified for the purpose of different provisions of this Act.

Interpretation

2.-(1) In this Act, unless the context otherwise requires-

"agent" in relation to the master or owner of an aircraft or ship, includes any person who notifies the Comptroller in writing that he is entitled to act as the agent, and who, or on whose behalf any person authorized by him, signs any document required or permitted by the customs laws to be signed by an agent:

Provided that the owner of an aircraft or ship, if resident or represented in Fiji, shall, if no other agent is appointed, be deemed to be the agent of the master of that aircraft or ship, for all the purposes of the customs laws;

"aerodrome" means an area of land or water designed, equipped, set apart or commonly used for affording facilities for the landing and departure of aircraft;

"aircraft" includes balloons, gliders, airships, hovercraft helicopters, flying machines and any other means of aerial locomotion;

"airport" means an airport appointed by the Minister under section 4 as an airport for the purpose of the customs laws;

"approved place of loading" and "approved place of unloading" means a quay, jetty, wharf, part of an airport, or other place, appointed by the Comptroller to be a place where goods may be loaded or unloaded;

"boarding station" means a place appointed by the Comptroller to be a place for aircraft or ships arriving at or departing from any port or place to bring to for boarding by, or the disembarkation of, officers;

"bonded warehouse" means a building or storage tank licensed by the Comptroller, in which goods entered to be warehoused may be lodged, kept or secured pending payment of duty; and includes a customs warehouse;

"cargo" includes all goods imported or exported in any aircraft or ship other than such goods as are required as stores for consumption or use by or for that aircraft or ship, its crew and passengers; and also includes the bona fide personal accompanied baggage of such passengers;

"cleared" in relation to goods, means removed, after release by the proper officer, in pursuance of the purpose for which the goods were entered;

"coastwise" means the trade by air, land or sea from one port to another port in Fiji;

"Comptroller" means the Comptroller of Customs and Excise or any officer or other person authorised in writing by the Comptroller to act on his behalf;

"container" includes a bundle, package, box, cask or other receptacle of whatsoever kind;

"crew" includes every person (except the master) employed or engaged in any capacity on board an aircraft or ship;

"the Customs" means the Customs and Excise Department;

"customs agent" means a person licensed as such under the provisions of this Act;

"customs area" means a place appointed by the Comptroller under section 4 for the deposit of goods subject to customs control;

"customs laws" includes this Act and any other Act or subsidiary legislation relating to the customs;

"customs revenue" means any amount collectible by the Customs in accordance with the provisions of the customs laws;

"customs warehouse" means a place appointed by the Comptroller for the deposit of uncleared goods or other goods, pending the payment of the import duty payable thereon;

"days" does not include Sundays or public holidays;

"drawback" means a refund of all or part of any import duty paid in respect of goods exported or used in a manner or for a purpose prescribed as a condition for granting drawback;

"dutiable goods" includes all goods in respect of which any duty is payable;

"duty" means any duty leviable under any customs law;

"export" means to take or cause to be taken out of Fiji;

"Fiji" includes the internal waters of Fiji, the Archipelagic waters of Fiji and the territorial seas of Fiji, as defined in the Marine Spaces Act;

"foreign parcels" means parcels either posted in Fiji and sent to a place outside Fiji, or posted in a place outside Fiji and sent to a place in Fiji, or in transit through Fiji to a place outside Fiji;

"foreign port" means a place in a country other than Fiji to which aircraft or ships as the case may be, may have access;

"goods" includes all kinds of articles, wares, merchandise, living creatures and movable property of any kind whatsoever;

"goods under drawback" means any goods in relation to which a claim for drawback has been made or is to be made;

"import" with its grammatical variations and cognate expressions means to bring or cause to be brought within Fiji;

"importer" includes an owner or his agent, or any other person for the time being possessed of or beneficially interested in, any goods at the time of the importation thereof;

"master" in relation to an aircraft or ship, means the person in charge or in command of the aircraft or ship, but does not include a person appointed for conduct of ships into or out of a port,

"name" includes the registration mark of an aircraft;

"officer" includes a person duly appointed and employed, or a person or class of person authorised by the Comptroller, to carry out or assist to carry out any of the provisions of the customs laws;

"owner" in respect of goods, includes a person being or holding himself out to be the owner, importer, exporter, consignee, or person possessed of, or beneficially interested in, or having control of, or power of disposition over, the goods;

"owner" in respect of goods, includes a person being or holding himself out to be the owner, importer, exporter, consignee, or person possessed of beneficially interested in, or having control of, or power of dispossession over, the goods;

"owner" in respect of an aircraft or ship, includes the master or other responsible officer of that aircraft or ship and also any person acting as an agent for the owner, and any chatterer, operator or hirer;

"package" includes every means by which goods for carriage may be cased, covered, carried, enclosed, contained or packed;

"parcel" means a postal parcel or postal packet which is posted in Fiji and accepted by the Post Office as a packet or a packet or a parcel in accordance with the Post Office Act, or which is received in Fiji from abroad by parcel post;

"post" means a place, whether on the coast or elsewhere, appointed by the Minister under section 4 as a port for the purposes of the customs laws;

"proper officer" means the officer authorised by the Comptroller to carry out any provision of the customs laws;

"prohibited goods" and "restricted goods" mean respectively goods the importation or exportation of which is prohibited or restricted by or under the provisions of this or any other Act;

"ship" includes a ship, hovercraft, vessel or boat of any kind whatsoever, whether propelled by engine or otherwise, or towed;

"smuggle" means to import, introduce, export or to attempt to import, introduce or export goods with intent to defraud the customs revenue;

"sufferance wharf" means a place, other than an approved place of loading or unloading, at which the Comptroller may, subject to such conditions as he may either generally or in any particular case impose, allow any goods to be loaded or unloaded;

"time of importation" means the time at which an aircraft or ship importing goods actually lands in Fiji or enters a port, as the case may be;

"time of exportation" means the time at which goods are placed on board an aircraft or ship for the purpose of exportation;

"tons register" means the net tonnage of any ship as set forth in the certificate of registry of such ship;

"tranship" means to transfer, either directly or indirectly, any goods from an aircraft or ship arriving at a port in Fiji from outside Fiji to an aircraft or ship departing from Fiji;

"transit shed" means a building appointed by the Comptroller under section 4 for the deposit of goods subject to customs control;

"uncustomed goods" includes dutiable goods on which the full duties have not been paid, and any goods, whether dutiable or not, which are imported or exported or in any way dealt with contrary to the provisions of the customs laws;

"vehicle" includes every description of conveyance for the transport by land of human beings or goods.

(2) In the construction of this Act, when any thing or act has been or is required to be done within a specific number of hours, in reckoning such hours on Sundays and public holidays shall be excluded, and the expression "24 hours" or "48 hours" means respectively 24 or 48 consecutive hours of the day.

PART II- ADMINISTRATION

Customs authorities

3.-(1) The Public Service Commission shall, by notice in the Gazette, appoint a Comptroller of Customs and Excise.

(2) The Comptroller shall be responsible for the administration and efficient working of the Customs and Excise Department.

(3) The Minister may give to the Comptroller general or special directions which are not inconsistent with the provisions of the customs laws.

(4) The Comptroller may, subject to the approval of the Minister, authorise any officer to exercise any of the powers conferred, or to perform any of the duties imposed, by this Act upon the Comptroller, but no delegation by the Comptroller shall prevent the exercise of any power by the Comptroller.

(5) Every person employed on any duty or service relating to the Customs by the orders or with the concurrence of the Comptroller is deemed to be the proper officer for that duty or service; and every act required by law at any time to be done by, or with, any particular officer nominated for such purpose, if done by or with any person appointed by the Comptroller to act for such particular officer, is deemed to be done by or with such particular officer.

(6) Every officer, when acting against any person under this Act, shall, if not in uniform, on demand declare his office and produce to the person against whom he is acting such document establishing his identity as the Comptroller may direct to be carried by such officer;

(7) Every officer shall be liable to serve in any place in Fiji and shall perform such duties as may be required of him by the Comptroller.

(8) Every officer concerned with the administration of the custom laws shall perform such duties and follow such procedures as the Comptroller may direct.

PART III- APPOINTMENT OF PORTS AND PLACES

Appointment of ports

4.-(1) The Minister may, subject to such conditions as he thinks fit, by notice in the Gazette, appoint and specify, for the purposes of the customs laws, ports, airports, and the limits of ports and airports.

(2) The Comptroller may, subject to such conditions as he thinks fit, by notice in the Gazette, appoint and specify such of the following as he may consider necessary for the purposes of the customs laws in relation to areas within the limits of ports and airports appointed under subsection (1)-

(a) places of loading and unloading;

(b) boarding stations;

(c) transit sheds;

(d) places for the landing and embarkation of goods and persons;

(e) places for the examination of goods, including baggage;

(f) entrances and exits whether general or specific, to and from a port or airport.

(3) The Comptroller may, subject to such conditions in any particular case as he may deem necessary, permit any place to be used temporarily as a place for loading or unloading and examining of goods, a boarding station, a sufferance wharf, a road or route over which goods under customs control may be conveyed, an entrance or an exit.

(4) The Comptroller may, with the approval of the Minister, appoint and specify areas or places outside the limits of ports and airports to be used for the purpose of storing, examination and clearance of goods, including baggage, subject to such conditions as may be notified at the time when such areas or places are appointed and to the payment of such sum as may be authorised by the Minister.

Restrictions on entry, etc. to customs areas

5.-(1) A person shall not enter a customs area when forbidden to do so by an officer, nor remain therein when requested to leave by an officer, when such area is temporarily restricted for the purpose of the administration of the customs laws.

(2) A person or vehicle entering or leaving, and all goods being brought into or out of a customs area, may be detained by a proper officer for search or for examination.

(3) A person who contravenes subsection (1) is guilty of an offence and is liable to a fine not exceeding $1,000.

Accommodation on wharves

6.-(1) Every wharf owner shall at his own expense provide-

(a) suitable furnished office accommodation on his wharf or sufferance wharf for the exclusive use of the officer employed at the wharf; and

(b) such shed accommodation for the protection of goods as the Comptroller may in writing require.

(2) Where a wharf owner contravenes any of the provisions of this section then-

(a) the appointment of a place of loading or unloading or a sufferance wharf may be withheld until the required accommodation is provided; or

(b) any existing appointment may be revoked.

Working days and hours and overtime charges

7.-(1) The working days and hours of the Customs shall be such as may be prescribed and, except with the permission of the Comptroller, no work connected with embarkation or disembarkation of passengers, the discharge, landing, loading or receipt of any cargo or other goods shall be performed outside the prescribed working days and hours.

(2) When work is permitted by the Comptroller to be performed outside the prescribed working days and hours, the services of the officers involved shall be charged for at the prescribed rates.

PART IV- CUSTOMS CONTROL OF GOODS

Customs liability, goods subject to customs control

8.-(1) The Customs shall not be liable for the loss of or damage to any goods subject to their control unless such loss or damage shall have been occasioned by the wilful or negligent act of any officer.

(2) The following goods shall be subject to customs control-

(a) all imported goods, including goods imported through the Post Office, from the time of importation until removal for home consumption or until exportation, whichever first happens;

(b) all goods under drawback from the time of their being brought to a proper officer for examination until exportation or until release from customs control;

(c) all goods for export from the time when the goods are brought to any port or place for exportation until exportation or until release from customs control; and

(d) all goods on board any aircraft or ship while within any airport, port or place in Fiji.

Interference with goods subject to customs control

9.-(1) A person shall not, except as may be allowed under the customs laws, alter or interfere in any way with goods subject to customs control.

(2) A person who contravenes subsection (1) is guilty of an offence.

Right of examination and cost

10.-(1) The-control of goods by the Customs includes the right of the Customs to examine at any time all goods subject to customs control.

(2) The shipping, unshipping, carrying and landing of goods, including passengers' baggage, and the bringing of such goods to the place of examination, and the measuring, weighing, counting, unpacking and repacking, and the opening and closing of the packages, shall be provided by and at the expense and risk of the owner, importer or exporter of the goods, as the case may be.

PART V- ARRIVAL AND REPORT OF AIRCRAFT AND SHIPS

Ship to bring to on being hailed

11. The master of every ship arriving within Fiji shall bring his ship to for boarding when approached by or hailed or signalled from any vessel in the service of the Customs, or from any vessel in the service of Her Majesty or of the Government, flying the proper flag and shall provide the means to facilitate the boarding and disembarkation of the proper officer.

Master to facilitate boarding

12. The master of every aircraft or ship arriving in Fiji from outside Fiji, shall bring his aircraft or ship to, for boarding, at the boarding station appointed at an airport or port and shall provide the means to facilitate the boarding and disembarkation of the proper officer.

Penalty

13. The master of an aircraft or ship who, under the provisions of sections 11 or 12, when required to do so, refuses or does not facilitate the boarding or disembarkation of, or neglects to receive any officer at any place in Fiji on board such aircraft or ship, or neglects to bring his vessel to when required to do so, is guilty of an offence and is liable to a fine not exceeding $5,000 or to imprisonment for twelve months or to both such fine and imprisonment.

Procedure on arrival

14. - (1) The master of every aircraft or ship arriving in Fiji -

(a) shall not, except where so allowed by the proper officer in any special circumstances, cause or permit the aircraft or ship to land, touch at, or enter, any place in Fiji other than airport;

(b) shall, on arriving at any airport, cause the aircraft or ship to come as quickly as the conditions of the airport or port permit up to the proper place of mooring or unloading without touching at any other place;

(c) shall, after arriving at the proper place of mooring or unloading, not take his aircraft or ship therefrom except with the authority of the proper officer.

(2) The provisions of subsection (1) shall not apply in relation to an aircraft or ship which is compelled by accident, stress of weather or other unavoidable cause to call at a place other than an airport or port, but the master of any such aircraft or ship shall in those circumstances -

(a) without any unnecessary delay report to an officer the circumstances which caused the aircraft or ship to call at such place and on demand produce to him the documents relating to the aircraft or ship, its cargo and passengers;

(b) not, without the consent of a proper officer or, in his absence, of a police officer, permit any goods to be unloaded or loaded, or any of the crew or passengers to land from the aircraft or ship;

(c) comply with any directions given by a proper officer or, in his absence, of a police officer with respect to any such goods, and no passenger or member of the crew shall, without the consent of a proper officer or police officer, as the case may be, leave the aircraft or ship:

Provided that nothing in this subsection shall prohibit the landing or unloading of passengers, crew or goods from an aircraft or ship where that landing or unloading is necessary for reasons of health, safety or the preservation of life or property.

(3) The master of a ship arriving in Fiji shall, if the Comptroller so requires, provide a proper officer boarding and remaining on the ship for the purposes of this Act with proper and sufficient food and suitable accommodation.

(4) A person who contravenes or fails to comply with any of the provisions of this section is guilty of an offence and is liable to a fine not exceeding $5,000 or to imprisonment for twelve months or to both such fine and imprisonment.

Place of discharging cargo

15. The proper officer may, unless other provision is lawfully made, direct at what particular part of any airport or port or other place an aircraft or ship shall discharge its cargo.

Restriction on boarding before proper officer

16.-(1) No person, except a port pilot, the Medical Officer of Health for the port, or any other person in the execution of his duty and duly authorised by the Quarantine Authority or the Comptroller, shall board an aircraft or ship before the proper officer.

(2) A person who contravenes the provisions of this section is guilty of an offence and is liable to a fine not exceeding $1,000.

Provisions as to persons disembarking from on going board an aircraft, ship, etc.

17. (1) The Comptroller may, for the purpose of the customs laws, give directions as to the procedure to be followed by any person going ashore, disembarking from or going on board, any aircraft or ship.

(2) A person who contravenes or fails to comply with any directions given by the Comptroller under the provisions of this section is guilty of an offence and is liable to a fine not exceeding $1,000.

Report

18.-(1) The master or agent of every aircraft or ship, whether laden or in ballast, shall, subject to the provisions of the customs laws, within twenty-four hours after arrival from outside Fiji at any airport or port, or at another place especially allowed by the proper officer, make a report to the proper officer, in the prescribed form and in the prescribed manner, of such aircraft or ship, and of its cargo and stores and of any package for which there is no bill of lading.

(2) Every such report shall, except where otherwise allowed by the proper officer, be made before bulk is broken and shall show separately any goods which are in transit, any goods which are for transhipment, any goods which are to remain on board for other ports in Fiji, and any goods for re-exportation on the same aircraft or ship.

(3) The proper officer may permit the master or agent of an aircraft or ship to amend any obvious error in the report, or to supply any omission, which in the opinion of the proper officer results from accident or inadvertence, by furnishing an amended or supplementary report in the prescribed manner.

(4) A master or agent of an aircraft or ship who-

(a) fails to make a report in accordance with the provisions of this section;

(b) makes a report in which any of the material particular contained are false;

(c) except with the knowledge and consent of the proper officer, causes or permits bulk to be broken contrary to the provisions of this section; or

(d) except with the knowledge and consent of the proper officer, at any time after arrival, causes or permits any goods to be staved in, destroyed, or thrown overboard, or any packages to be opened,

shall unless such contravention is explained to the satisfaction of the proper officer, be guilty of an offence; and any goods in respect of which an offence has been committed contrary to paragraphs (a), (b) or (d) shall be liable to forfeiture.

Master to furnish information, etc.

19.-(1) The master or agent of an aircraft or ship-

(a) shall answer fully and immediately all such questions relating to the aircraft or ship, its cargo, stores, baggage, crew, and passengers, as may be put to him by the proper officer for the purposes of the customs laws;

(b) shall produce all such books and documents in his custody or control relating to the aircraft or ship, its cargo, stores, baggage, crew, and passengers, as the proper officer may require for the purposes of the customs laws;

(c) shall, if required to do so by the proper officer, before any person disembarks, furnish to the proper officer who boards the aircraft or ship on arrival at an airport, port or other place, a correct list in the prescribed form of the names of the passengers disembarking and of those remaining on board the aircraft or ship, and, if required by the proper officer, the names of the master and of the officers and members of the crew; and

(d) shall, if required to do so by the proper officer, furnish to the officer at the time of furnishing the report, the clearance if any, of the aircraft or ship from the place from which the aircraft or ship arrived.

(2) A master or agent who contravenes any provision of this section is guilty of an offence.

Power to detain ships, etc.

20.-(1) Where at the expiration of a period of 21 clear days from the date of making a report under the provisions of section 18 of this Act of any aircraft or ship, or, where no such report was made, the date when it should properly have been made, or such longer period as the Comptroller may allow, any goods are still on board the aircraft or ship, the Comptroller may authorise the detention of that aircraft or ship until the expenses specified in subsection (3) have been paid.

(2) Where, in the case of any derelict or other aircraft or ship coming, driven or brought into Fiji under legal process, by stress of weather or for safety, it is necessary to station any officer in charge thereof, whether on board or otherwise, for the protection of the revenue, the proper officer may detain that aircraft or ship until the expenses specified in subsection (3) have been paid.

(3) The Comptroller may recover from the owner or agent of an aircraft or ship detained under the provisions of subsections (1) or (2)-

(a) any expense incurred in watching and guarding such aircraft or ship and any goods contained therein; and

(b) where any goods are removed from an aircraft or ship to a customs warehouse by virtue of any of the provisions of the customs laws, the expenses of that removal.

Minimum size of ships

21. The Comptroller may order that no goods or class of goods shall be imported into or exported from Fiji in any ship or class of ships of less than 100 tons net tonnage.

PART VI- UNLOADING AND REMOVAL OF CARGO

Authority of unloading

22. No goods shall be unloaded from an aircraft or ship except with the authorisation of the Comptroller or pursuant to any entry passed.

Unloading of goods

23.-(1) All goods unloaded from an aircraft or ship shall be either-

(a) landed at such place as the proper officer may require; or

(b) transhipped or removed direct to the aircraft or ship into which they are to be transhipped or removed, as the case may be, or after conveyance thereto in a boat, lighter or vehicle under such conditions as may be prescribed.

(2) All imported goods which have been unloaded or landed in accordance with the customs laws shall be conveyed to a customs area or, if the proper officer considers the goods to be unsuitable for storage in a customs area, to such other place as the proper officer may direct, at the expense of the owner; and such goods, if the proper officer so requires, shall be deposited in a transit shed or such other place as the proper officer may direct and such place shall, for the purpose of the deposit, be deemed to be a transit shed.

(3) A person who contravenes a provision of this section, or fails to comply with the condition or direction imposed or given by the proper officer, is guilty of an offence and the goods in respect of which the offence is committed are liable to forfeiture.

Removable of goods

24.-(1) Imported goods shall not be removed from any part of a customs area until authority for their removal has been given by the proper officer.

(2) Imported goods entered for warehousing shall be removed by the person entering the goods to the warehouse for which they were entered and shall be delivered into the custody of the person in charge of the warehouse.

(3) The goods referred to in subsection (2) shall be removed by such routes, in such manner and within such time, as the proper officer reasonably directs.

(4) If the proper officer so requires, a bond or other security shall be given for the warehousing of goods.

(5) A person who contravenes a provision of this section, or fails to comply with a condition or direction imposed or given by the proper officer thereunder is guilty of an offence, and the goods in respect of which the offence is committed are liable to forfeiture.

Stocking, weighing, repacking or sorting of goods on wharves or in storage places

25.-(1) Any goods which are chargeable with duty shall be stacked or restacked in such place and in such manner as the proper officer may require.

(2) Any goods may, with the approval of the proper officer, be weighed, repacked or sorted on wharves or in storage places.

Goods in customs area, etc., deemed to be in aircraft or ship

26. Goods which have been unloaded and landed into a customs area are deemed to be in the importing aircraft or ship until they are delivered from the customs area, transit shed or other place appointed under section 4; and, while the goods remain in the area, the owner or agent of the aircraft or ship shall be responsible for the purposes of the customs laws, as if the goods had not been removed from the aircraft or ship.

Unentered goods

27.-(1) Within 10 days after the completion of discharge of the importing aircraft or ship, or at such other time as the Comptroller may direct, the owner of the aircraft or ship or his agent shall deliver to the Comptroller in such form and manner as the Comptroller may require, a list of all goods unloaded from such aircraft or ship and not yet cleared. A person who fails to comply with the provisions of this subsection is guilty of an offence.

(2) Where any imported goods remain uncleared at the expiration of 9 days, or such other period as the Comptroller may direct, from the date of completion of discharge of the importing aircraft or ship, the proper officer may direct the owner of the aircraft or ship or his agent to remove or store all or any of such goods to, or at, a customs warehouse, or such other place as the proper officer may approve. A person who fails to comply with such a direction within 24 hours after the direction is given, or such further period as the proper officer may specify, is guilty of an offence and is liable to a fine not exceeding $500; and the proper officer may cause any such goods to be removed to a customs warehouse or such other place as he may approve, at the expense of the owner of the aircraft or ship or his agent.

(3) Where, under the provisions of subsection (2), goods are removed to or stored at a place approved by a proper officer, that place is deemed to be a customs warehouse and such goods are deemed to have been removed to and deposited in a customs warehouse.

(4) For the purpose of determining the amount of any duty chargeable, any imported goods which have remained uncleared after the expiration of 9 days as specified in subsection (2), are deemed to be warehoused goods and shall be assessed for duty in accordance with section 51.

Missing goods

28.-(1) When any dutiable goods shown on the import manifest of any aircraft or ship are not produced or otherwise duly accounted for to the proper officer, the master or agent of the aircraft or ship shall, on demand being made in writing by the proper officer, pay the duty on such goods within one month from the date of the demand.

(2) Where goods on which duty has been paid under the provisions of subsection (1) are, within one year of the time or report of arrival of such goods into Fiji, accounted for to the satisfaction of the proper officer, the proper officer shall refund the duty paid on such goods.

(3) Where it is necessary for the purpose of determining the amount of any duty chargeable under the provisions of subsection (1) or to classify any goods and assess the value, quantity, weight, measurement or strength thereof, such goods are deemed to be of such description and of such value, quantity, weight, measurement or strength as may be determined by the proper officer having regard to the information in his possession.

Goods abandoned by importer

29. Goods which have been abandoned by their importer shall be destroyed or otherwise disposed of within such time and in such manner as may be prescribed.

PART VII- ENTRY, EXAMINATION AND DELIVERY OF GOODS

Entries

30.-(1) An entry in respect of imported goods shall be made on the forms prescribed in respect of goods-

(a) for home consumption;

(b) for warehousing; or

(c) for transhipment,

as the case may be.

(2) The Comptroller may allow goods to be entered, under the provisions of this section, prior to importation.

Provisions relating to mail, personal baggage, etc.

31.-(1) Notwithstanding any other provisions in this Act -

(a) mail bags and postal articles in the course of transmission by post may be unloaded and delivered to an officer of the Post Office without entry;

(b) goods which are the bona fide personal baggage of passengers or members of the crew of any aircraft or ship may, subject to the Customs Regulations, be imported by those persons without entry.

(2) The proper officer may permit the unloading and delivery to the importer of-

(a) goods of a dangerous or inflammable nature;

(b) bullion, currency notes or coin;

(c) perishable goods;

(d) bulk goods; or

(e) any other goods authorised by the Comptroller,

without entry, subject to an undertaking being given by the importer to the Customs that the necessary entry will be provided within 48 hours of the time of delivery.

(3) An importer who contravenes an undertaking given under subsection (2) is guilty of an offence and is liable to a fine not exceeding $1000 and the goods in respect of which the undertaking was given are liable to forfeiture.

(4) If any goods under the control of the Customs are of a perishable nature or become offensive in any way and such goods are not entered and cleared by the owner thereof within such time as the proper officer may allow, such goods may be immediately destroyed or sold, and the proceeds of sale of any goods sold under this subsection shall be applied as provided under section 63.

Particulars of entries

32. A person entering any goods shall-

(a) deliver to the Comptroller the entry of those goods in the prescribed form together with such copies as may be required by the proper officer;

(b) furnish such other particulars and documents as may be prescribed or as may be required by the proper officer, and

(c) at the same time, pay all duties due upon the goods, unless the goods are entered to be warehoused, or are for transhipment or are free of duty:

Provided that-

(i) the holder of a draft with a bill of lading in guarantee of the payment thereof may give notice to the Comptroller that he holds those documents, and thereupon the Comptroller shall not allow the entry of such goods without the written consent of the holder of those documents; and

(ii) where the goods have been entered in compliance with the provisions of this section but have not been taken delivery of by the importer, the Comptroller may, at any time before such goods are disposed of as unclaimed, allowed delivery of such goods to any person holding a draft with a bill of lading or other documents of title to such goods in guarantee of the payment thereof, notwithstanding that an entry has already been made by the importer, and such goods shall be dealt with in accordance with the entry already presented, and the importer shall have no claim against the Comptroller for any expenses or other costs incurred by him in connection with the entering of the goods.

Provisional entries

33. - (1) Where the importer of any goods for home consumption is unable immediately to supply any particulars required by the Comptroller for making an entry, he may make a declaration to that effect before the Comptroller and provide him with an undertaking to make a perfect entry within 6 months of the passing of the provisional entry and he may be authorised to make a provisional entry on payment of the sum specified in subsection (2).

(2) The importer shall, in respect of any provisional entry, produce such documentary evidence as the proper officer may require, including bank drafts, copies of orders, copies of confirmation of indent, catalogues, price lists and other documents as may be in his possession in support of such provisional entry; and after examination, appraisal and computation of duty, shall pay into the Consolidated Fund the amount of estimated duty together with such additional sum as the proper officer may require.

(3) If an importer, within 6 months of the passing of the provisional entry, makes a perfect entry in respect of any goods for which a provisional entry has been made, the importer shall produce to proper officer such documentary evidence as may be prescribed and upon production of the prescribed documentary evidence and the passing of the perfect entry-

(a) any sum which may have been paid under this section by the importer in excess of the correct amount of duty shall be refunded to such importer and any such sum to be so refunded shall be a charge upon the Consolidated Fund, provided that the claim for the payment of duty paid in excess of the correct amount is made by the importer within one month form the date of the passing of the perfect entry or such further period as the Minister may in special circumstances approve; and

(b) where the amount paid by the importer as estimated duty is less than the amount of duty payable, the importer shall pay to the Comptroller the amount of the deficit.

(4) Wherever an importer fails to produce any particulars required by the Comptroller and to make a perfect entry within 6 months or such further period as may be permitted by the Comptroller from the date of passing of the provisional entry, the sum paid under the provisions of subsection (2) shall not be refunded.

(5) When the owner of any goods for warehousing is unable to produce immediately the proper documents required for perfect entry of the goods, the proper officer may permit such goods to be deposited in a customs warehouse, but-

(a) the owner shall furnish a provisional warehouse entry which shall be as complete as possible for the removal of the goods to a customs warehouse; and

(b) if a perfect warehouse entry is not furnished within 12 weeks from the date of such provisional warehouse entry, the provisions of section 63 shall apply.

(6) The special attendance of an officer or officers, which may be required for the examination of goods in respect of which a provisional entry is made, shall be charged to and borne by the owner or importer of the goods at the rates prescribed.

Power to allow special entries

34. Notwithstanding anything to the contrary contained in this Act, the Comptroller may permit the entry of any goods in such form and manner and subject to such conditions as he may direct, to meet the exigencies of any case to which the provisions of this Act may not be strictly applicable.

Security

35.-(1) The Comptroller may require and take security for compliance with the provisions of this Act and generally for the protection of the revenue of the Customs, and, pending the giving of the required security in relation to any goods subject to the control of the Customs, may refuse to deliver the goods or to pass any entry relating thereto.

(2) Where any security is required to be given, such security shall be given by bond or guarantee or cash deposit or all or any of these methods and, in each case, the security shall be subject to the approval of the Comptroller.

(3) The forms of security prescribed shall be sufficient for all purposes of a bond or guarantee under the provisions of this Act, and, unless otherwise provided therein, shall bind the subscribers thereto jointly and severally for the full amount.

Cancellation of securities

36. (1) All securities may, after the expiration of 3 years from the date thereof, or from the time specified for the performance of the particular conditions thereof, whichever is the later date, be cancelled by the Comptroller.

PART VIII- BONDED WAREHOUSES

Licensing of warehouse

37. No warehouse shall be licensed at any port or place other than a port or place appointed by the Minister in accordance with section 4.

Appointment of bonded warehouse

38.-(1) (a) The Comptroller may, on application, licence any building, enclosure or storage tank as a bonded warehouse for the deposit of goods permitted to be warehoused on first importation without payment of duty, and may attach such conditions to the licence as he may see fit.

(b) A licence is required for each storage tank, notwithstanding that such tank may be connected by a pipe or other means to any other tank.

(2) The licence issued under subsection (1) shall be in such form as may be prescribed and shall be subject to the payment of such fees as may be prescribed.

(3) A licence shall not be issued under the provisions of this section until the person who applies therefor has furnished such security for the due payment of all duties and the due observance of the provisions of the customs laws as the Comptroller may require; and the Comptroller may, at any time, require a warehousekeeper to furnish such additional or new security as he may consider necessary for such purposes.

(4) The Comptroller may at any time for reasonable cause revoke any licence which has been issued under subsection (1).

(5) A warehousekeeper who, without the previous consent in writing of the Comptroller, makes any alteration in, or addition to, a warehouse or who uses his warehouse, or permits it to be used in contravention of any of the conditions of his licence, is guilty of an offence and is liable to a fine not exceeding $1,000.

(6) An owner or occupier of a building, enclosure or storage tank who uses or permits such building, enclosure or storage tank to be used for the deposit of goods entered for warehousing while a valid licence under the provisions of this section is not in force is guilty of an offence and is liable to a fine not exceeding $1,000.

Procedure on warehouse ceasing to be licensed

39.-(1) Where the Comptroller intends to revoke or not to renew the licence of a warehouse, he shall, not later than 3 months before the date when the revocation is to take effect or the licence is due to expire, as the case may be, give notice of his intention, specifying therein such date, and no goods shall be deposited for warehousing in that warehouse after notice of intention to revoke or not to renew the licence has been given.

(2) The notice referred to in subsection (1) shall be given in writing and shall be deemed to have been served on all persons interested in any goods then entered for or deposited in that warehouse, if addressed to the warehousekeeper and delivered personally or sent by registered post.

(3) If-

(a) after the date specified in the notice referred to in subsection (1), or such later date as the Comptroller may in any case allow, any goods upon which duty has not been paid remain in the warehouse, or

(b) after such notice has been served, any goods are deposited for warehousing in the warehouse,

the proper officer may cause the goods to be taken to a customs warehouse;

Provided that the Comptroller may, if he thinks fit, permit such goods to be re-warehoused in another licensed warehouse.

Warehousekeeper to provide facilities

40.-(1) Every warehousekeeper shall at his own expense-

(a) provide and maintain at the warehouse such office, lavatory and sanitary accommodation for the proper officer, with the requisite furniture, lighting and cleaning, as the Comptroller may require;

(b) provide and maintain such appliances, and afford such other facilities, for examining and taking account of goods and for securing them, as the proper officer may require;

(c) stack and arrange the goods in the warehouse so as to permit reasonable access to and examination of every container at all times;

(d) provide all necessary labour and materials for the storing, examining, packing, marking, coopering, weighing and taking stock of the warehoused goods whenever the proper officer so reasonably requires; and

(e) keep a record of all goods warehoused and at all reasonable times keep such record available for examination by the proper officer. 

(2) If, in respect of any warehouse, a warehousekeeper fails to comply with any of the provisions of this section, the Comptroller may direct that no further goods shall be warehoused in that warehouse until the warehousekeeper has complied with such provision or provisions to the satisfaction of the Comptroller.

(3) A warehousekeeper who contravenes any direction given by the Comptroller under the provisions of subsection (2) is guilty of an offence and is liable to a fine not exceeding $500.

Times at which goods may be warehoused

41.-(1) The Comptroller may give directions as to the times between which goods may he received at a warehouse and goods shall not be removed for warehousing except at such times as may allow them to be received at the warehouse within the times directed by the Comptroller for that purpose.

(2) If any goods are removed in contravention of subsection (1), the person removing such goods is guilty of an offence.

Procedure on warehousing

42.-(1) A warehousekeeper shall immediately report, to the proper officer, the arrival of any goods at a warehouse.

(2) Goods which are, on importation, entered for warehousing are deemed to be duly warehoused as from the time certified by the proper officer.

(3) All goods delivered to be warehoused shall forthwith be removed to the warehouse for which they are entered and shall be deposited therein in the packages or lots in which they were entered for warehousing. Any goods warehoused in contravention of this subsection are liable to forfeiture.

(4) The warehousekeeper shall mark the containers or lots of any warehoused goods in such manner as the proper officer may direct and shall, subject to any further directions, keep them so marked while they are warehoused.

(5) A warehousekeeper who fails to comply with the provisions of this section is guilty of an offence.

Stowage and storage of warehoused goods

43.-(1) The proper officer may direct in what parts of a warehouse and in what manner any goods shall be deposited and kept.

(2) If, except as permitted or directed by the proper officer-

(a) goods deposited in a warehouse are moved from that part of the warehouse in which they have been deposited;

(b) any alteration is made in the goods or in the packages or lots thereof; or

(c) any alteration is made in the marks or numbers of such goods or the containers or lots thereof,

the goods are liable to forfeiture.

(3) If goods are deposited in a warehouse contrary to the directions of the proper officer, the warehousekeeper is guilty of an offence.

Liability for production of warehoused goods

44. A warehousekeeper shall produce upon request by the proper officer any goods deposited in a warehouse which have not been lawfully removed therefrom, and if he fails to produce any goods so requested be is guilty of an offence.

Deficiency in warehoused goods

45. If, at any time after any goods have been warehoused and before they are lawfully removed from a warehouse, the goods are found to be missing or deficient, and it is not shown to the satisfaction of the Comptroller that their absence or deficiency can be accounted for by natural waste or other legitimate cause then, without prejudice to any penalty or forfeiture incurred under any other of the provisions of the customs laws, the Comptroller may require the warehousekeeper to pay immediately the duty on the missing goods or on the whole or any part of the deficiency, as the Comptroller sees fit.

Repacking, etc.

46.-(1) The Comptroller may, subject to such conditions as he sees fit to impose, permit goods in a warehouse to be inspected, bulked, sorted, lotted, packed or repacked therein.

(2) A person who contravenes any conditions imposed by the Comptroller under subsection (1) is guilty of an offence.

Entry of warehoused goods

47.-(1) Before goods are removed from a warehouse the owner of the goods shall deliver to the proper officer an entry thereof in such form and manner as the Comptroller may require.

(2) Subject to the customs laws, warehoused goods may be entered-

(a) for home consumption in Fiji;

(b) for exportation;

(c) for use as stores; or

(d) subject to such conditions as the Comptroller sees fit to impose, for removal to another warehouse.

(3) Goods are deemed to have been duly entered under the provisions of this section when the entry has been passed by the proper officer.

(4) Except as otherwise provided under the customs laws, goods may not be removed from a warehouse before all duties and other charges payable thereon to the Government have been paid.

(5) A person who contravenes any of the provisions of this section is guilty of an offence and is liable to a fine not exceeding $5,000, or to imprisonment for 12 months, or to both such fine and imprisonment.

Account to be taken of goods to be warehoused

48.-(1) Upon the landing of any goods to be warehoused, or as soon as practicable thereafter, the proper officer shall take a particular account of the goods.

(2) Except where otherwise provided, the account referred to in subsection (1) shall be that upon which the duties are ascertained and paid.

Constructive warehousing

49. If goods, which have been entered for warehousing either on importation or removal for re-warehousing, are entered for home consumption, exportation or removal before they have been actually warehoused, the goods are deemed to have been warehoused and shall be delivered as for home consumption, exportation or removal, as the case may be.

Samples

50. The Comptroller may allow the owner of any warehoused goods to take samples thereof subject to such conditions as he thinks fit.

Duty chargeable on warehoused goods

51.-(1) 'The rates of duty chargeable on warehoused goods shall be those in force with respect to goods of that class or description at the date of the removal of the goods from the warehouse.

(2) Subject to the provisions of subsection (3), the amount payable in respect of any duty chargeable on goods under the provisions of this section shall be calculated in accordance with the quantity and value established by the first account taken of the goods after their importation.

(3) The proper officer may, either on the direction of the Comptroller or on the written application and at the expense of the owner of the goods-

(a) re-gauge, re-measure, re-weigh, examine or take stock of any warehoused goods;

(b) re-value any warehoused goods liable to duty ad valorem which have deteriorated in quality,

and in either such case the duty on such goods shall be chargeable on the basis of the examination or valuation under paragraphs (a) or (b) unless the proper officer considers that any loss or deterioration so revealed is or has been wilfully or negligently caused. In such event the duty shall, subject to such reduction, if any, as the Comptroller may allow, be chargeable according to the original account.

Period of warehousing

52. If the owner of goods, which have been deposited in a bonded warehouse, does not lawfully remove them within two years of the date of their deposit in the warehouse, the Comptroller may, after giving one month's notice of his intention, proceed to sell the goods in the prescribed manner or otherwise dispose of the goods; and the proceeds of any sale of such goods shall be dealt with in accordance with section 63:

Provided that the Comptroller may in his discretion allow such goods to be re-warehoused by the owner for a further period not exceeding one year.

Goods not worth the duty may be destroyed 

53.-(1) The Comptroller may allow any warehoused goods, which are not worth the duty payable, to be destroyed under such conditions as he sees fit, and may remit the duty thereon.

(2) Any charges which may be due in respect of destroyed goods which were stored in a customs warehouse shall be paid to the Comptroller.

Comptroller to have access to warehouse

54. The Comptroller shall have access at all reasonable times to every part of any warehouse and shall have the power to examine the goods therein, and, for that purpose may, if necessary, break open the warehouse.

General offences relating to bonded warehouses

55. Any Person who, except with the authority of the proper officer, opens any of the doors or locks of a bonded warehouse or makes or obtains access to any such bonded warehouse or to any goods warehoused therein is guilty of an offence and is liable to a fine not exceeding $1,000, or to imprisonment fair a term of 12 months or to both such fine and imprisonment.

Transfer and removal of goods in a bonded warehouse

56. If the ownership of goods in a bonded warehouse is transferred from one person to another, the transferor of such goods shall inform the proper officer and the warehousekeeper in writing of the change of ownership. On removal of any goods from a bonded warehouse neither the Government nor any officer shall be responsible for ascertaining the title to the goods of the person removing the same.

PART IX-PROVISIONS RELATING TO CUSTOMS WAREHOUSES

Customs warehouses

57. Customs warehouses shall be appointed by the Comptroller by notice in the Gazette.

Deposit of goods in customs warehouse pending payment of import duty

58.-(1) The Comptroller may, in his discretion, allow the removal to and deposit of any goods in a customs warehouse, pending the payment of the import duty payable thereon.

(2) The removal and deposit of all goods in pursuance of the provisions of subsection (1) shall be performed by and at the risk and expense of the owner of the goods.

Delivery of goods from customs warehouse

59. Subject to section 63, the proper officer shall not permit the removal from a customs warehouse of any goods deposited therein in accordance with the provisions of section 58 until it is shown to his satisfaction that all duties, rent and other charges due in respect of the goods have been paid.

Rent to be charged

60. Where any goods are deposited in accordance with the provisions of section 58, in a customs warehouse or other place of deposit provided by the Government for the security of the duties thereon, or until the regulations relating to the importation thereof have been complied with, the Comptroller may charge, demand and receive warehouse rent for such period as the goods remain therein, at such rates and subject to such conditions as may be prescribed.

Inflammable or dangerous goods

61.-(1) Without prejudice to any other law for the time being in force, no goods of a dangerous, combustible, inflammable or offensive nature shall be lodged or deposited in a customs warehouse or a transit shed except with the previous authorisation of the Comptroller, and when any such goods are landed, they may be deposited in any other place approved by the Comptroller in accordance with the provisions of section 4.

(2) While deposited in a place approved by the Comptroller in accordance with the provisions of subsection (1), goods shall be deemed to be in a customs warehouse unless duly cleared or warehoused in some approved place in the meantime; and such charges shall be made for securing, watching and guarding the goods until sold, cleared or ware-housed as aforesaid as the Comptroller may deem reasonable.

(3) The Crown shall not be responsible for any damage which goods may sustain by reason of, or during the time of, their being deposited in any place other than a customs warehouse or a transit shed and dealt with in pursuance of the provisions of this section.

Customs warehouses under control of Comptroller

62. Every customs warehouse shall be under the control of the Comptroller, and the provisions of this Act relating to bonded warehouses shall, so far as is practicable, apply to customs warehouses.

Goods deposited in a customs warehouse may be sold, etc.

63.-(1) Where unentered goods deposited in a customs warehouse under the provisions of section 27(2) are not lawfully removed within 21 days after deposit, they may be sold by public auction after 7 days' public notice of sale has been given by the proper officer:

Provided that goods which are of a perishable nature may be sold by the proper officer, either by public auction or otherwise, at any time after deposit in the customs warehouse, and after notice of intention to sell has been given to the consignee.

(2) Where any goods removed to or deposited in a customs warehouse under the provisions of section 58 or subsection 33(5) are not removed therefrom within 12 weeks after the date of entry therein, the goods may be sold by the Comptroller in the prescribed manner, and the proceeds of sale thereof shall be applied as provided in subsection (3).

(3) Where goods are sold under this section, the proceeds of the sale shall be applied in the order set out below in discharge of-

(a) the duties, if any;

(b) the expenses of sale reasonably incurred;

(c) the rent and charges due to the Customs.

(4) If, after the proceeds of sale have been applied in accordance with subsection (3), there is a balance, the balance shall be payable to the person claiming to be owner of the goods if he makes application therefor within 6 months of the date of the sale or such further period as the Comptroller may allow.

(5) If goods to be sold under this section are unlikely to raise a sum sufficient to cover the charges set out in subsection (3), then they may be destroyed or disposed of in such manner as the Comptroller may direct.

PART X-PROHIBITED AND RESTRICTED IMPORTS AND EXPORTS

Prohibition and restriction of imports and exports

64.-(1) The Minister may make regulations to prohibit or restrict the importation into Fiji or exportation from Fiji of any goods of any description whatsoever.

(2) The power conferred by subsection (1) may be exercised-

(a) by prohibiting the importation or exportation absolutely;

(b) by prohibiting the importation or exportation of goods from or to a specified place; or

(c) by prohibiting the importation or exportation of goods unless specified conditions or restrictions are complied with.

PART XI - EXPORTATION OF GOODS AND CLEARANCE OF AIRCRAFT OR SHIPS

Loading, etc.

65.-(1) Subject to section 66-

(a) no goods shall be taken on board an aircraft or ship for export unless the exporter or his agent has previously delivered to the proper officer an entry outwards in the prescribed form and has at the same time paid all duties and charges payable upon the goods;

(b) no goods shall be put on board an aircraft or ship departing from Fiji except from an approved place of loading, a sufferance wharf or a ship on to which they have been loaded for the purpose of being transferred on to the aircraft or ship.

(2) A person who contravenes a provision of this section is guilty of an offence, and any goods in respect of which the offence is committed are liable to forfeiture.

Goods which may be loaded without entry

66.-(1) Notwithstanding anything contained in this Act, the proper officer may permit-

(a) goods, which are the personal baggage of the passengers or members of the crew of an aircraft or ship, to be put on board the aircraft or ship and exported without entry;

(b) mail bags and postal articles in the course of transmission by post to be put on board an aircraft or ship and exported without entry;

(c) goods to be put on board an aircraft or ship departing from Fiji without entry provided-

(i) an application is made by the owner in such manner and form as may be prescribed;

(ii) an undertaking is given to the Comptroller by the owner of the goods that he will furnish the necessary entry within 6 days of the departure of the aircraft or ship or within such further time as the Comptroller may specify; 

(iii) such security, if any, is given by the owner for the due payment of any export duties as the Comptroller may consider appropriate.

(2) A person who fails to comply with an undertaking given under paragraph (1)(c), shall pay the sum of one dollar per entry for each day after the period of 6 days, or after such further period as the Comptroller may allow under the provisions of that subsection, provided that the maximum payment under this subsection is $100.

Provisions relating to upon of certain goods

67.-(1) Before-

(a) warehoused goods;

(b) goods on which drawback may be claimed;

(c) dutiable goods intended for transhipment; or

(d) restricted goods,

may be entered for exportation, transhipment, or for use as stores for aircraft or ships, the proper officer may require the owner of the goods to give security, in such amount and subject to such conditions as he may think fit to impose, that the goods shall be duly put on board the aircraft or ship for which they are entered and either duly exported and discharged at the place for which they are so entered, or used as stores, as the case may be, within such time as the proper officer may specify.

(2) All goods in respect of which security is required under this section, in this Part referred to as "bonded goods", shall, after being put on board, be duly exported and discharged at the place for which they are entered, or used as stores for aircraft or ships, as the case may be.

(3) The proper officer may require the owner of any bonded goods which have been put on board an aircraft or ship for exportation to any place to produce, within such time as the proper officer may consider reasonable, a certificate from the customs authorities at the port of discharge of the due discharge thereat of the goods according to the export entry; and if the owner fails to produce such certificate, or if such certificate does not show that the goods have been discharged thereat according to the export entry, and the owner fails to account for any of the goods to the satisfaction of the proper officer, then the proper officer may refuse to allow the owner to enter for export and to export any other goods in respect of which security may be required under this section.

(4) Where bonded goods which have been entered outwards have not been shipped according to the entry-

(a) the person who entered the goods or the exporter thereof shall so notify the proper officer within 24 hours of the departure of the aircraft or ship or such other time as the proper officer may allow; and

(b) the person who entered the goods or the exporter thereof shall forthwith re-warehouse the goods or again enter the goods for exportation, or for use as stores for aircraft or ships.

(5) Any person who enters or exports, bonded goods which are brought to be put on board an aircraft or ship and which, on examination by a proper officer, are found-

(a) not to agree with the particulars of the entry thereof; or

(b) being goods entered under drawback, not to be goods entitled to drawback,

is guilty of an offence and the goods in respect of which the offence is committed are liable to forfeiture.

(6) A person who contravenes any condition imposed on him under this section in respect of any bonded goods is guilty of an offence and is liable to a fine not exceeding $2,000, and any goods in respect of which such offence is committed are liable to forfeiture.

Shortshipment of nonbonded goods

68.-(1) Where goods, other than bonded goods, are entered for exportation and are not exported in the aircraft or ship for which they were so entered or are shortshipped, the person who entered the goods or the exporter thereof shall so notify a proper officer within 48 hours of the departure of the aircraft or ship or within such further time as the proper officer may allow.

(2) A person who contravenes this section is guilty of an offence.

Provisions relating to goods liable to export duty

69.-(1) No goods liable on export to duty shall be exported until the export duty or other charge relating thereto has been paid or security therefor given to the satisfaction of the proper officer.

(2) Where goods liable on export to duty are brought to be put on board an aircraft or ship, and on examination by the proper officer are found not to agree with the particulars of the entry or application for shipment relating thereto, the person who entered the goods and the exporter thereof are guilty of an offence; and the goods in respect of which the offence is committed are liable to forfeiture.

Certificate of origin and movement certificates

70.-(1) The Comptroller may, where appropriate, upon application by an exporter, issue to him certificates of origin of goods or movement certificates in respect of goods, in such form as may be determined.

(2) The application for certificates shall be made by an exporter at the time of exportation or in exceptional circumstances within 6 days after exportation, subject to such conditions as the Comptroller may think fit.

(3) The Comptroller may require an exporter to produce such documentary or other evidence in support of an application for the issue of certificates of origin and movement certificates as may be necessary for the purpose of issuing any certificate.

(4) For the purpose of verifying the origin of goods in respect of which a certificate of origin or movement certificate has been issued, the Comptroller may within a period of 3 years from the date of issue of such certificate require an exporter to produce such documents and answer such questions as the Comptroller may consider necessary.

Giving incorrect material particulars

71. A person who, for the purposes of the issue or verification of a certificate of origin or movement certificate, makes a statement which is incorrect in a material particular in relation to-

(a) any form of application;

(b) any document produced or delivered in support of such application;

(c) any document produced or delivered in verification of any certificate; or

(d) any oral statement made to the Comptroller, whether for the purposes of the issue of a certificate or for the purposes of the verification of a certificate,

is guilty of an offence and is liable to a fine not exceeding $2,000.

Clearance of aircraft or ship

72.-(1) Before an aircraft or ship departs from a place in Fiji to an eventual destination outside Fiji, the master of the aircraft or ship shall obtain from the proper officer a clearance of the aircraft or ship for that departure.

(2) Before a certificate of clearance is granted, the master or owner or duly authorized agent of the aircraft or ship shall make due report outwards in the prescribed manner and shall-

(a) deliver to the Comptroller an outward cargo manifest and such copies thereof as may be required, in the prescribed form;

(b) answer questions relating to the aircraft or ship and to the cargo, crew, passengers, stores and voyage; and

(c) produce all documents required by the proper officer relating to the aircraft or ship and to the cargo and passengers.

(3) No certificate of clearance shall be granted for any aircraft or ship unless all requirements of the law in regard to such aircraft or ship, and the inward and outward cargo have been duly complied with.

(4) If an aircraft or ship required to be cleared under this section departs from Fiji or from any place in Fiji without a valid clearance, the master and agent of the aircraft or ship are guilty of an offence and are liable to a line not exceeding $2,000.

Power to refuse or cancel clearance of aircraft or ship

73.- (1) For the purpose of the detention thereof in pursuance of any power or duty conferred or imposed by or under the customs laws or for the purpose of securing compliance with any provision of the customs laws being a provision relating to the importation or exportation of goods-

(a) the proper officer may at any time refuse clearance of any aircraft or ship; and

(b) where clearance has been granted to an aircraft or ship, any officer may at any time while the aircraft or the ship is within Fiji, demand that the clearance be returned to him.

(2) Any such demand may be made either orally or in writing, on the commander of the aircraft or the master of the ship, and if made in writing may be served-

(a) by delivering it to him personally;

(b) by leaving it at his last known place of abode; or

(c) by leaving it on board the aircraft or ship with the person appearing to be in command or charge thereof.

(3) If a demand for the return of a clearance is made as aforesaid-

(a) the clearance shall forthwith become void; and

(b) if the demand is not complied with, the commander of the aircraft or the master of the ship is guilty of an offence.

Goods for export not to be discharged

74.-(1) Subject to the customs laws, no goods which have been put on board an aircraft or ship for export, for use as stores, or as passengers' baggage, shall, save with the written consent of the proper officer and in accordance with such conditions as he may impose, be discharged at any place within Fiji.

(2) A person who contravenes this section, or any condition imposed by the proper officer, is guilty of an offence, and the goods in respect of which the offence is committed are liable to forfeiture.

Discrepancies in cargo or store

75.-(1) The master of an aircraft or ship who, after clearance has been granted, fails to account to the Comptroller when required to do so for any goods specified or referred to in the outward manifest and not on hoped his aircraft or ship, is guilty of an offence.

(2) The master of an aircraft or ship which, when boarded by a proper officer, contains goods or stores not shown in the manifest, is guilty of an offence, and the goods in respect of which the offence is committed are liable to forfeiture.

(3) If an aircraft or ship is boarded by a proper officer and any goods which-

(a) were reported on the arrival of the aircraft or ship as remaining on board for other ports in Fiji, or for re-exportation, or as stores; or

(b) after arrival, were put on board for removal under bond to another port in Fiji, or for exportation or use as stores,

are not on board and due allowance has been made, in the case of stores, for any goods which might fairly have been consumed or used, then the master of the aircraft or ship is guilty of an offence.

Aircraft or ship to bring to at boarding station

76.-(1) The master of every aircraft or ship departing from Fiji shall bring to at the boarding station for the purpose of disembarking any officer on board the aircraft or ship, or for any other purpose of the customs laws, or when required to do so by the proper officer.

(2) A master of an aircraft or ship who fails to comply with subsection (1) is guilty of an offence.

PART XII-AIRCRAFT AND SHIP'S STORES

Stores on board

77.-(1) The proper officer may, on boarding an aircraft or ship, place under seal any dutiable goods on board such aircraft or ship, being either unconsumed stores of the aircraft or ship, or personal property in the possession of any member of the crew in transit or of any passenger in transit for any other place outside Fiji.

(2) Except with the consent of the Comptroller, no seal referred to in subsection (1) may be broken or interfered with while the aircraft or ship remains at an airport or in a port, and any person who breaks or interferes with such seat is guilty of an offence.

(3) If, when required by any officer, the master fails to make full disclosure of any unconsumed stores of the aircraft or ship, or if the master or any member of the crew of any aircraft or ship knowingly or negligently fails to disclose any dutiable goods the property of or in the possession of the master or such member of the crew, as the case may be, such master or member of the crew is guilty of an offence and the goods in respect of which the offence is committed are liable to forfeiture.

Disposal of aircraft stores and ship's stores

78. Subject to the customs laws, aircraft stores or ship's stores, whether taken on outside Fiji or in Fiji, shall, unless entered for home consumption, only be used by the passengers and crew for the service of the aircraft or ship, and no such stores shall be unshipped except with the consent of the Comptroller.

Surplus goods

79. Surplus aircraft stores or ship's stores may, with the authorisation of and at the direction of the Comptroller, be entered in like manner as goods, or warehoused for future use as aircraft stores or ship's stores.

Shipment of stores

80.-(1) Upon an application made in that behalf in the prescribed form by the master of an aircraft or a ship departing from Fiji, the Comptroller may permit, for the use on board the aircraft or ship, the loading of such stores as may be necessary according to the voyage upon which the aircraft or ship is about to depart:

Provided that no goods taken on an aircraft or ship shall be deemed to be stores, unless duly shipped as such and specified on the prescribed form.

(2) If the amount of goods applied for by the master or agent of any aircraft or ship in pursuance of the provisions of subsection (1) is, in the opinion of the Comptroller, in excess of the amount which should normally be required, the Comptroller may restrict the amount of stores to such an amount as he considers fair and reasonable in the circumstances.

(3) Goods shipped otherwise than in accordance with the provisions of subsection (1) are deemed to be goods not entered and are liable to forfeiture.

(4) Goods required as stores for the master, crew or passengers of any aircraft or ship leaving Fiji and taken from any bonded or customs warehouse, shall be allowed to be exported free of duty.

Stores under sent

81. All stores taken on board an aircraft or ship free of customs duty in accordance with the provisions of this Act shall be placed under seal by an officer and shall remain under seal until the aircraft or ship has departed from Fiji on an outward voyage.

PART XIII- GOODS FOR TRANSHIPMENT

Transhipment under bond

82.-(1) Upon the entry inwards of an aircraft or ship, the Comptroller may, on the application of the owner or his agent, permit the transhipment of goods without payment of the import or export duty, if any, leviable thereon, if such goods are specifically entered for transhipment at the time of importation.

(2) Transhipment under the provisions of subsection (1) shall take place under the supervision of an officer at the expense of the applicant after the due entries inwards and outwards have been passed for the goods and a bond has been entered into for the exportation of the goods in like manner as if they had been actually landed and deposited in a warehouse.

(3) A person who, without the previous authorization of the Comptroller, tranships any goods or attempts to remove any goods from an aircraft or ship to another aircraft or ship, is guilty of an offence.

Power to sell after six months, goods entered for transhipment

83. Where any goods entered for transhipment are deposited in a customs warehouse, bonded warehouse, transit shed or customs area and are not transhipped, within a period of 6 months from the date when such goods arrived in Fiji, the Comptroller may in his discretion cause such goods to be sold in the prescribed manner and the proceeds of the sale shall be applied as specified in subsections (3) and (4) of section 63.

PART XIV- CARRIAGE OF GOODS WITHIN FIJI

Transfer of unentered goods for carriage within Fiji

84.-(1) The Comptroller may, subject to such conditions and restrictions as he sees fit to impose, permit goods brought by an importing aircraft or ship to a port in Fiji but consigned to and intended to be delivered at some other port in Fiji, to be transferred before due entry of the goods has been made to another aircraft, vehicle or ship for carriage by air, land or sea to that other port, and any goods so transferred and carried shall for the purposes of this Act be deemed to be carried coastwise.

(2) Imported goods which have been carried coastwise by virtue of the provisions of this section shall not be unloaded before due entry thereof has been made except if the goods are unloaded for deposit in a customs area and duly deposited therein. If any goods are unloaded in contravention of this subsection or are dealt with contrary to any condition or restriction imposed under the provisions of subsection (1), such goods are liable to forfeiture and the master of the aircraft or ship or the agent is guilty of an offence.

Failure to produce goods transferred

85.-(1) If the owner, operator or agent of an aircraft, vehicle or ship to which imported goods have been permitted to be transferred under the provisions of section 84, fails to produce such goods to the proper officer at the airport or port to which they have been consigned, such goods shall be deemed to have been removed for use in Fiji and, without prejudice to any other remedy in respect of any contravention of this or any other Act in respect of such goods, the owner, operator or agent shall, if so required by the proper officer within one year from the date of arrival of the aircraft, vehicle or ship at such airport or port, pay on demand any duty chargeable on the importation of the goods.

(2) The provisions of subsection (3) of section 28 shall apply for the purpose of determining any duty payable under subsection (1).

Goods landed at another port

86. Goods intended to be landed at one port in Fiji but landed at another shall be treated in respect of storage charges as goods entered for transhipment.

Licence to carry coastwise

87. Licences to enable foreign-going ships, arriving at a port from any place beyond Fiji, to carry coastwise within Fiji goods or passengers not arriving therein from abroad or not to be carried therein beyond Fiji (hereafter called "licences to carry coastwise") may be issued by and at the discretion of the Collector or Chief Officer of Customs at any port of entry and shall be subject to such conditions as the Comptroller may impose:

Provided that this section shall not apply to yachts, pleasure launches and other similar ships carrying solely passengers for pleasure without hire or reward.

PART XV- IMPORTATION AND EXPORTATION BY POST

Entry of postal articles

88.-(1) Postal parcels and postal packets may be entered at such place and in such manner as the Comptroller may direct.

(2) Any officer in the service of the Post Office performing any duty in relation to the importation or exportation of any postal article shall perform such duty in accordance with this Act.

Production of parts articles

89. All imported postal parcels and postal packets and all postal parcels and postal packets intended for exportation shall, if the Comptroller so requires, be produced by an officer of the Post Office to the proper officer either at the port of arrival in or departure from Fiji, as the case may be, or at such other place in Fiji as the Comptroller may direct, and, for that purpose, the officer of the Post Office shall be deemed to be the agent of the importer or exporter.

Customs declaration forms may be accepted in lieu of entries

90.-(1) When goods are imported in postal parcels or postal packets, the Comptroller, in his discretion, may accept for the purpose of assessing the duty on the goods the customs declaration on the form provided by the Postal Administration in the country of origin, in lieu of the entry required under the customs laws.

(2) Where goods are exported by post, the Comptroller may, in his discretion, deem any form or label affixed to the parcel and bearing a description of the contents and a declaration of their value to be the entry required under the customs laws.

Entry of postal parcels and packets

91. Where a postal parcel or postal packet or any part of its contents is on examination found-

(a) not to agree with any declaration which accompanies or is affixed to such postal article, or with any entry, invoice, or other document purporting to relate to its contents and which may be either transmitted therewith or produced by the addressee;

(b) to consist of goods prohibited from being imported or exported, as the case may be; or

(c) to consist of goods regulated by or under the customs laws and imported or exported contrary to any conditions regulating such importation or exportations,

such postal article and all its contents shall be deemed to be goods imported or exported contrary to the customs laws and shall be dealt with in accordance with the customs laws.

PART XVI- DUTIES

Liability to duty

92.-(1) Subject to the customs laws, fiscal duty and customs duty is payable on all goods imported into Fiji at the rates and in the circumstances specified in the Customs Tariff Act, 1986, and in any other law relating to import duties.

(2) Subject to the customs laws, export duty is payable on the goods and at the rates and in the circumstances specified in the Customs Tariff Act, 1986, and in any other law relating to export duties.

Rates of duty applicable

93.-(1) Subject to sections 27 and 51, fiscal duty and customs duty shall be paid at the rate in force at the time of importation, irrespective of the date when the goods liable to such duty are entered for home consumption.

(2) If, in accordance with subsection (2) of section 30, goods are entered before the arrival at the port of discharge of the aircraft or ship in which they are imported, the fiscal duty and customs duty upon them shall be paid at the rate in force at the time of importation.

(3) Export duty shall be paid at the rate in force at the time of exportation, irrespective of the date when the goods liable to such duty are entered for export:

Provided that, in the case of goods exported by post, the rate of duty payable shall be the rate applicable when such goods are received by the Post Office.

Disputes concerning duty payable

94.-(1) If any dispute arises as to the amount or rate of duty payable in respect of any goods, or as to the liability of any goods to duty under any customs law, the owner of the goods may pay under protest the sum demanded by the Comptroller as the duty payable in respect of the goods, and thereupon the sum so paid shall, as against the owner of the goods, be deemed to be the proper duty payable in respect of the goods unless the contrary is determined in an action brought in pursuance of this section.

(2) The owner may-

(a) if the dispute relates to the decision by the Comptroller upon any of the matters specified in the Schedule to this Act, within 3 months after the date of payment, enter an appeal to the Court of Review established under the provisions of section 174;

(b) in any other case, within 3 months after the date of payment, bring an action against the Comptroller in any court of competent jurisdiction for the recovery of the whole or any part of the sum so paid.

(3) No action shall lie for the recovery of any sum paid under the provisions of subsection (1) unless, before payment is made, the words "paid under protest" are written on every copy of the entry of the goods presented to the Customs and signed by the owner of the goods or his agent.

(4) If the sum demanded by the Comptroller as the duty payable on any goods is not paid, the Comptroller may refuse to pass an entry or to release such goods unless otherwise directed by an order of a court in an action brought by the owner.

(5) If the court determines that a lesser or no amount was properly payable in respect of duty on the goods, the amount overpaid shall be repaid by the Comptroller.

(6) A payment made pursuant to subsection (1) shall not affect the right of the Comptroller to bring or maintain a prosecution for an offence against the customs laws, and not withstanding any such payment, the Comptroller may retain any goods which he considers may be required for production in court as evidence in any prosecution.

Recovery of duties

95.-(1) The correct amount of any duty, charge or fee due and payable under this Act-

(a) may be demanded by the Comptroller at any time within one year from the date when such duty, charge or fee should have been paid;

(b) shall constitute a debt payable to the Government;

(c) is payable by the importer or exporter, as the case may be; and

(d) is recoverable in a court of competent jurisdiction in the name of the Comptroller.

(2) Any goods at whatever time imported or entered for export shall, while stored in a bonded warehouse or otherwise in the custody of the Customs and belonging to the importer or exporter, be subject to a lien for the said debt and may be detained until that debt is paid.

(3) Any duty recoverable under this section shall have priority over all claims of whatsoever nature upon the said goods.

Refunds

96.-(1) Where any duty, fee or other charge has been levied and paid and repayment of such duty or charge, or of any portion thereof is claimed on the ground that the duty, fee or other charge was levied or paid through inadvertence or from other error, and where the Comptroller is satisfied that such claim is correct, the excess duty, fee or other charge shall be refunded and any sum to be so refunded shall be a charge upon the Consolidated Fund.

(2) No repayment referred to in subsection (1) of excess duty, fee or other charge, or of any portion thereof, shall be made by the Comptroller when such claim is made after one year from the date of the payment.

(3) Where any amount of duty, fees or other charges has been erroneously refunded, the Comptroller may, within one year from the date upon which such sum was refunded, demand repayment of such sum and may recover such sum in a court of competent jurisdiction.

Remission of duty on goods lost, destroyed, or damaged, etc.

97.-(1) If it is shown to the satisfaction of the Comptroller that any goods chargeable with any duty have by accident been lost or destroyed-

(a) after importation but before being cleared for any purpose for which they might be entered on importation;

(b) while in a bonded warehouse or customs warehouse;

(c) at any time while that duty is otherwise lawfully unpaid; or

(d) if the duty with which the goods are chargeable is a duty on exportation, at any time after being entered for exportation and before exportation,

the Comptroller may remit or repay any duty chargeable or paid thereon and, in the case of any repayment made under this subsection, the provisions of section 96 shall apply:

Provided that in the case of lost imported goods or lost goods entered for exportation the remission or repayment shall not be given unless the Comptroller is satisfied that they have not and will not be used or consumed in Fiji.

(2) The Comptroller, at the request of the owner of the goods and subject to compliance with such conditions as the Comptroller sees fit to impose, may allow the value originally declared for the goods specified in paragraph (a) or (b) to be reduced or permit the destruction of such goods, and may remit or repay the whole or part of any duty chargeable or paid on-

(a) any imported goods not yet cleared for any purpose for which they might be entered on importation; or

(b) any warehoused goods which have by reason of their state or condition ceased to be worth the original value declared.

Drawback allowed on re-export

98.-(1) Where goods have been imported from a foreign port and are thereafter exported to a foreign port or as ship's stores without having been subjected to any process in Fiji, an amount not exceeding the duty paid in respect of the importation of the goods may be repaid as drawback if the following conditions are complied with, namely-

(a) the goods must be identified to the satisfaction of the Comptroller with the original import invoice and with the entry for the payment of duty in Fiji;

(b) the re-exportation must be made within 6 months from the time of importation or within such further period as the Minister may, in special circumstances, approve;

(c) the claim for drawback is of not less than $20 in respect of any one commodity entered as a separate item on the original entry; and 

(d) the claim for drawback is established at the time of the re-export, and payment is demanded within one month from the date of the entry for shipment or within such further period as the Minister may, in special circumstances, approve:

Provided that no drawback is payable on any damaged goods or on any goods that are not in all respects in as good and sound condition as when imported.

(2) No payment of drawback shall be made until the aircraft or ship carrying the goods has left Fiji.

Declaration by claimant for drawback

99. A person or his duly authorized agent demanding payment of drawback on any goods duly exported shall make and subscribe a declaration that such goods have been duly exported, and have not been re-landed at any place within Fiji, and that such person was, at the time of entry outwards and shipment, and continues to be, entitled to drawback thereon.

When no drawback allowed

100.-(1) If goods upon which drawback is claimed or allowed are shipped or brought to any wharf, quay or other place, to be shipped for exportation or are found on board an aircraft or ship and are upon examination by the proper officer found not to be of the description, quality or quantity stated on the export entry or shipping bill or other document for the allowance of drawback on shipment, all such goods and the packages containing them with all other contents therein are liable to forfeiture and the person entering such goods and claiming the drawback thereon shall in every case be guilty of an offence and shall be liable to a fine not exceeding $2,000 or treble the amount of the drawback claimed, whichever is the greater.

(2) A person who wilfully claims more drawback on any goods than is legally due thereon or falsely claims drawback on goods, is guilty of an offence and is liable to a fine not exceeding $2,000.

Power to allow drawback on locally manufactured goods

101. A drawback of duty equal to the duty paid may be allowed on the quantity of any imported article or material which has been used in the manufacture of goods or articles of any class or description manufactured in Fiji and exported, subject to such conditions as may be prescribed.

PART XVII- POWERS OF OFFICERS

Power of Comptroller with regard to invoices

102.-(1) If information has been received by the Comptroller to the effect that goods have been or are intended to be smuggled, undeclared, unlawfully entered or illegally dealt with, or where any goods have been seized or detained, a person shall, upon being requested to do so by the Comptroller, produce any books, invoices and documents relating to any goods imported or exported and which such person may have had in his possession at any time within the period of 3 years immediately preceding the date of such request, and shall also produce for the inspection of the Comptroller, and permit him to make copies of, or take extracts from, all books or documents of any kind whatsoever wherein any entry or memorandum appears in any way to relate to any such goods.

(2) The Comptroller may seize and detain any book, invoice or document produced under the provisions of this section if, in his opinion, such book, invoice or document may afford evidence of the commission of any offence against the customs laws.

(3) A person who-

(a) refuses or neglects to comply with a request of the Comptroller under the provisions of this section;

(b) knowingly produces any false book, invoice or document;

(c) knowingly makes any false representation in regard to the country in which any goods were grown, produced or manufactured; or

(d) makes any false representation with intent to evade or to contravene the provisions of this section,

is guilty of an offence and is liable to a fine not exceeding $2,000 or to imprisonment for 12 months or to both such fine and imprisonment.

Power to require ships, etc., to bring to

103.-(1) The master of a ship entering Fiji or operating within Fiji shall bring his ship to for boarding on being signalled to do so by any ship in the service of the Customs, or any other ship in the service of Fiji.

(2) The master of an aircraft entering Fiji or operating within Fiji shall land the aircraft on being signalled to do so by a proper officer.

(3) A ship may be fired upon if-

(a) that ship is liable to forfeiture or examination pursuant to the provisions of the customs law;

(b) that ship does not bring to when so required;

(c) that ship has been chased by a ship in the service of the Customs or in the service of Fiji, which has flown the proper flag and fired a gun as a signal; and

(d) that ship continues to fail to bring to.

(4) A master of an aircraft or ship who contravenes any of the provisions of this section is guilty of an offence and is-

(a) in the case of the master of a light aircraft or a ship of less than 250 tons register, liable to a fine not exceeding $10,000, and the aircraft or ship in respect of which the offence is committed is liable to forfeiture;

(b) in the case of the master of an aircraft other than a light aircraft, or of a ship of 250 tons register or more, liable to a fine not exceeding $50,000; and the aircraft or ship in respect of which the offence is committed may be seized and detained until the fine is paid or satisfactory security therefor is given.

(5) In this section "light aircraft" means an aircraft licensed to carry less than 8 passengers.

Power to board ship, etc., and search

104.-(1) A proper officer may, in the course of his duty, board and search any aircraft or ship within Fiji and may require the master of any such aircraft or ship to produce documents and answer questions relating to such aircraft or ship, its cargo, stores, baggage, crew and passengers, and may examine, lock-up, seal, mark, or otherwise secure any goods on such aircraft or ship; and for the purpose of the examination or security of any goods, he may require them to be unloaded or removed to a customs warehouse at the expense of the master of the aircraft or ship.

(2) An officer may at the risk of the owner open packages and examine, weigh, mark and seal any goods subject to the control of the Customs, and the expenses of the examination including the cost of removal to the place of examination shall be borne by the owner.

(3) A proper officer, acting in pursuance of this section, who is unable to obtain free access to any part of an aircraft or ship or to any container therein, may enter such part or open such container, by force if necessary.

(4) A proper officer boarding a ship pursuant to this section may remain thereon for such time as he may consider necessary and the master of the ship shall provide the officer with proper and sufficient food and suitable accommodation. A master who contravenes any provision of this subsection is guilty of an offence and is liable to a fine not exceeding $1,000.

(5) A master of an aircraft or ship-

(a) shall not refuse to unload or remove any goods from the aircraft or ship when required to do so in accordance with this section;

(b) shall not cause or permit any goods which have been locked up, sealed, marked, or otherwise secured in the aircraft or ship to be interfered with in any way except with the consent of the proper officer; and

(c) shall not cause or permit any lock, seal, or mark, placed on any place or goods in the aircraft or ship in accordance with this section, to be opened, broken or altered,

and any master who contravenes any provision of this subsection is guilty of an offence and is liable to a fine not exceeding $1,000 or treble the value of any goods found to be missing as a result of the offence, whichever is the greater.

(6) If, on the search of an aircraft or ship under this section, goods are found in relation to which an offence under this Act has been committed, those goods are liable to forfeiture.

(7) If-

(a) on an aircraft or ship boarded under this section, goods are found therein;

(b) on the aircraft or ship being subsequently boarded, whether by the same or another proper officer, the goods or any part thereof are no longer therein; and

(c) the master of the aircraft or ship cannot account for the missing goods to the reasonable satisfaction of the proper officer,

the master is guilty of an offence.

Access so transit sheds

105. A proper officer acting in the execution of his duty has the right to demand immediate access to any transit shed and if any person with the authority to grant access fails or refuses to grant such access the proper officer may cause the transit shed to be opened by any means, including by force.

Power to patrol freely

106.-(1) The officer in charge of an aircraft, ship or vehicle, employed in the enforcement of the customs laws-

(a) may take such aircraft, ship or vehicle to any place in Fiji; and

(b) keep any such aircraft, ship or vehicle at any place in Fiji for such time as he considers necessary,

and such officer is not liable to any prosecution or action at law for so doing.

(2) An officer engaged in the enforcement of the customs laws may for that purpose patrol upon and pass freely over and enter any place in Fiji, and such officer is not liable to any prosecution or action at law for so doing.

(3) Nothing in this section alone shall authorise entry into a dwelling house or other building.

Power to stop vehicle, boat, etc. suspected of conveying unaccustomed goods, etc

107.-(1) A proper officer shall, if he has reasonable grounds to believe that a vehicle, boat or other means of conveyance is conveying any uncustomed goods, stop and search such vehicle, boat or other means of conveyance and, for the purposes of the search, the proper officer may require any goods in such vehicle, boat or other means of conveyance to be unloaded at the expense of the owner of the vehicle, boat or other means of conveyance.

(2) A proper officer who is unable to obtain free access to any place or container in the course of any search carried out under this section may, if necessary, use force to gain such access.

(3) Where, on the search of a vehicle, boat or other means of conveyance carried out under this section, goods are found in relation to which an offence under this Act has been committed, the goods are liable forfeiture.

(4) A person in charge of a vehicle, boat or other means of conveyance who refuses to stop or to permit it to be searched in accordance with this section is guilty of an offence.

Power to question persons arriving or leaving

108. A proper officer may, in the course of his duty, question any person who is entering Fiji or who is about to depart from Fiji, for the purpose of determining whether such person has any dutiable goods, prohibited goods or restricted goods in his possession, whether upon his person or in his baggage.

Power to detain and search persons

109.-(1) Subject to subsections (2) and (3), a proper officer may, if he has reasonable grounds to suspect that any person has uncustomed goods in his possession, whether upon his person or in his baggage, detain and search that person; and the proper officer may, for that purpose, use all reasonable force necessary.

(2) A female shall not be searched except by a female.

(3) The person to be searched may require to be taken forthwith before an officer of no lesser rank than of Collector, who shall consider the grounds for suspicion and direct accordingly whether or not the search is to take place.

(4) If a proper officer has reasonable cause to believe that a person has unlawfully secreted about his person or within his body cavities any uncustomed goods or prohibited imports, he may cause an internal search of that person to be undertaken at his direction by a registered medical practitioner.

(5) If, on the search of a person under this section, goods are found in his possession, whether upon his person or his baggage, in relation to which an offence under this Act has been committed, the goods are liable to forfeiture.

Power to arrest

110. - (1) A proper officer may, if he has reasonable grounds to believe that a person is committing, or has committed an offence under this Act, arrest that person, and the proper officer may, for that purpose, use all reasonable force necessary.

(2) A person arrested in accordance with this section shall forthwith be taken before a magistrate or to a police station, to be dealt with according to law.

Powers of search

111.-(1) The Supreme Court is authorised and required to grant a writ of assistance to the Comptroller or any officer upon application made by the Comptroller for that purpose.

(2) A writ of assistance shall continue in force during the reign in which it is issued and for 6 months thereafter.

(3) Any officer having a writ of assistance may, where there are reasonable grounds to suspect that any goods liable to forfeiture under the customs laws are kept in any building or place, enter that building or place at any time and search for, seize, detain or remove any such goods, and may, so far as is reasonably necessary for the purpose of such entry, search, seizure, detention or removal, break open any door, window or container and force and remove any other impediment or obstruction:

Provided that entry shall not be made at night except in the company of a police officer.

(4) Without prejudice to any other power under the customs laws, where an officer declares on oath before a magistrate that he has reasonable grounds to believe that there are in any premises any uncustomed goods or any books or documents relating to any uncustomed goods, the magistrate may by warrant under his hand authorize the officer to enter upon and search the premises with such force as may be necessary, by day or by night, and to seize and carry away any uncustomed goods, and any books or documents relating thereto that may be found in the premises.

(5) An officer in possession of a search warrant may require a police officer to assist him in the execution of the warrant and the police officer so required shall render assistance accordingly.

Power of entry, detention and seizure without search warrant

112. If an officer observes an act being committed which is an offence under the customs laws, such officer may enter any building or place where such offence is being committed, using whatever force may be necessary to secure entry, and may-

(a) detain any person found to be in such building or place, who he suspects upon reasonable grounds of being involved in the commission of the offence;

(b) seize any goods which may be the subject of the offence; and

(c) seize any documents relating to the goods which are the subject of the offence.

Penalty for interfering with Customs ships, etc.

113.-(1) A person who interferes in any way with an aircraft, ship, vehicle, buoy, anchor, chain, rope or mark which is being used for the purpose of enforcing the customs laws, is guilty of an offence.

(2) A person who fires upon any aircraft, ship or vehicle which is being used for the purpose of enforcing the customs laws or by an officer while otherwise engaged in the execution of his duty is guilty of an offence and is liable to imprisonment for 15 years.

Examination, sampling, etc., of goods subject to customs control

114.-(1) If goods are subject to customs control, a proper officer may-

(a) at any time examine and take account of them;

(b) at any time take samples of them for such purposes as the Comptroller may think necessary; and

(c) subject to such conditions as the Comptroller may see fit to impose, permit them to be bulked, sorted, lotted, packed or repacked.

(2) Any opening, unpacking, weighing, measuring, repacking, bulking, sorting, lotting, marking, numbering, loading, unloading, carrying or landing of goods or their packages for the purpose of, or incidental to, any facilities or assistance required for any of the purposes described in expense (1), performed or provided by the owner of the goods at his expense.

Customs officers not liable for acts done in good faith

115. An officer or other person acting under his direction shall not be liable to any legal proceedings for any action taken by him in good faith in accordance with any provision of this Act.

Power to require declaration

116.-(1) A person entering Fiji shall, at such place and in such manner as the Comptroller may direct, declare anything contained in his baggage or carried with him which-

(a) he has obtained outside Fiji; or

(b) being dutiable or chargeable goods within the meaning of any law relating to Customs and Excise, he has obtained in Fiji without payment of duty or tax,

and in respect of which he is not entitled to exemption from payment of duty or tax by virtue of any provision of the customs law.

(2) A person entering or leaving Fiji shall answer such questions as the proper officer may put to him with respect to his baggage and anything contained therein or carried with him, and shall, if required by the proper officer, produce that baggage and any such thing for examination at such place as the Comptroller may direct.

(3) A person who fails to declare or to produce any baggage or thing as required by this section is guilty of an offence and is liable to a fine not exceeding $1,000 or treble the value of the thing not declared or of the baggage or thing not produced, whichever is the greater; and anything chargeable with any duty or tax which is found concealed or is not declared, is liable to forfeiture.

Impounding of documents

117. The Comptroller may impound or retain any document which is presented in connection with any entry or which is required to be produced under the provisions of this Act, and the person otherwise entitled to such documents shall, on his application, be given in lieu thereof a copy of the document duly certified by the Comptroller, and the certified copy shall be admissible in evidence at any trial to the same extent, and in the same manner, as the original.

Comptroller may require further proof of proper entry

118. The Comptroller may require from the importer of any goods, proof by declaration or by the production of documents, that the goods are owned as claimed and are properly described, valued or rated for duty and failing the giving of such proof the Comptroller may refuse to deliver the goods or to pass any entry relating thereto.

Translation of foreign documents

119. If a document in a foreign language is presented to an officer for any purpose connected with the Customs, the Comptroller may require a translation in the English language to be made at the expense of the owner.

Value of goods seized

120. Where any penalty, fine or forfeiture, the amount of which is to be determined by the value of any goods, is incurred under any customs law, the goods shall not be deemed to be of less value by reason of any damage or injury they may have sustained in the course of any attempt to destroy or make away with them by any person offending or endeavouring to commit an offence against the law.

Power to inspect aerodromes, records, etc.

121.-(1) The person in control of an aerodrome shall permit a proper officer at any time to enter upon and inspect the aerodrome and all buildings and goods thereon.

(2) The person in control of an aerodrome licensed under any enactment relating to air navigation and, if so required by the Comptroller, the person in control of any other aerodrome shall-

(a) keep a record in such form as the Comptroller may approve of all aircraft arriving at or departing from the aerodrome;

(b) keep such record available and produce it on demand to any proper officer, together with all other books and documents kept at the aerodrome which relate to the movement of aircraft; and

(c) permit any proper officer to make copies of and take extracts from any such record, book or document.

(3) A person who contravenes or fails to comply with any of the provisions of this section is guilty of an offence.

Power to prevent flight of aircraft

122.-(1) An officer or police officer, if it appears to him that an aircraft is about to or is likely to depart for a destination outside Fiji from any place other than an airport or from an airport before customs clearance is given therefrom, may give such instructions and take such steps by way of detention of the aircraft or otherwise as appear to him necessary in order to prevent the flight.

(2) A person who contravenes any instructions given under the provisions of subsection (1) is guilty of an offence and is liable to a fine not exceeding $1,000 or imprisonment for 6 months, or to both such fine and imprisonment.

(3) If an aircraft flies in contravention of any instructions given under the provisions of subsection (1), notwithstanding any steps taken to prevent the flight, the operator of the aircraft and the commander thereof shall, without prejudice to the liability of any other person under this section, each be guilty of an offence under subsection (2), unless he proves that the flight took place without his consent or connivance.

PART XVIII- PENAL PROVISIONS

Obstruction of officers, etc.

123. A person who-

(a) obstructs, hinders, molests, assaults, uses threatening language to, attempts to intimidate or endeavours to bribe any person duly engaged in the performance of any duty or the exercise of any power imposed or conferred on him by the customs laws or any person acting in his aid;

(b) does anything which impedes or is intended to impede the carrying out of any search for anything liable to seizure under the customs laws or the detention, seizure or removal of any such thing;

(c) rescues, damages or destroys anything so liable to forfeiture;

(d) does anything intended to prevent the procuring or giving of evidence as to whether or not anything is so liable to forfeiture; or

(e) prevents the arrest of any person by a person duly engaged or acting as aforesaid or rescues any person so arrested,

is guilty of an offence and is liable to a fine not exceeding $5,000 or to imprisonment for 2 years or to both such fine and imprisonment.

Offences with violence

124.-(1) A person who-

(a) shoots, or otherwise attacks with any weapon, wounds or maims any officer in the execution of his duty or any person acting in his aid, or attempts to shoot or otherwise attack such officer or other person acting in his aid; or

(b) commits with violence any of the offences referred to in subsection (4),

is guilty of an offence and is liable to imprisonment for 10 years.

(2) A person who-

(a) while committing an offence under this Act, is armed with any firearm or other weapon; or

(b) while being so armed, is found with any goods liable to forfeiture under this Act,

is guilty of an offence and is liable to imprisonment for 7 years.

(3) A person who-

(a) while committing an offence under this Act is disguised in any way with intent to mislead any officer; or

(b) while being so disguised, is found with any goods liable to forfeiture under this Act,

is guilty of an offence and is liable to imprisonment for 2 years or to a fine not exceeding $5,000 or to both such fine and imprisonment.

(4) A person who-

(a) staves, breaks, destroys, or throws overboard from any aircraft, ship, or vehicle, any goods or documents relating thereto for the purpose of preventing the seizure thereof;

(b) rescues, staves, breaks, destroys, or throws overboard from any aircraft, ship, or vehicle, any goods or documents relating thereto for the purpose of preventing the securing of such goods after they have been seized; or

(c) rescues any person arrested for any offence under this Act,

is guilty of an offence and is liable to a fine not exceeding $5,000 or imprisonment for 2 years or to both such fine and imprisonment.

Protection of witnesses

125. A witness on behalf of the Comptroller in any customs prosecution shall not be compelled to disclose the fact that he received any information of the nature thereof or the name of the person who gave such information,, and no officer appearing as a witness shall be compelled to produce any reports made or received by him confidentially in his official capacity or containing confidential information.

Penalty for assembling so contravene provisions of the customs laws

126. A person who assembles with other persons for the purpose of contravening the provisions of the customs laws is guilty of an offence and is liable to imprisonment for one year.

Unlawful assumption of character of an officer

127. If, for the purpose of obtaining admission to any building or other place or to any aircraft or ship, or of doing or procuring to be done any act which he would not be entitled to do or procure to be done of his own authority, or for any other unlawful purpose, a person, not being an officer, assumes the name, designation or character of an officer, he shall, in addition to any other punishment to which he may have rendered himself liable, be guilty of an offence and is liable to a fine not exceeding $5,000 or to imprisonment for 2 years or to both such fine and imprisonment.

Conduct of officers

128.-(1) The Comptroller, any officer or any person authorised by the Comptroller to discharge any duty relating to this Act shall-

(a) maintain the secrecy of all matters relating to the Act which come to his knowledge and shall not, either while he is or after he ceases to be an officer of the Customs, communicate any such matters to any person except for the purpose of carrying into effect this Act or any other enactment imposing customs or excise duties payable to the Government; and

(b) before he begins to perform any official duty as an officer of the Customs, make a declaration of fidelity and secrecy in the approved form.

(2) If the Comptroller or any officer or any person authorized by the Comptroller to discharge any duty relating to this Act-

(a) directly or indirectly asks for or takes in connection with any of his duties any payment or other reward whatsoever, whether pecuniary or otherwise, or any promise or security for any such payment or reward, not being a payment or reward which he is lawfully entitled to claim or receive, or

(b) enters into or acquiesces in any agreement to do, abstain from doing, permit, conceal or connive at any act or thing whereby the Government is or may be defrauded or which is otherwise unlawful, being an act or thing relating to this Act,

he is guilty of an offence.

(3) If a person-

(a) directly or indirectly gives to the Comptroller, any officer or any person authorised by the Comptroller to discharge any duty relating to this Act, any payment or other reward; or

(b) proposes or enters into an agreement with the Comptroller, any officer or person authorized as aforesaid,

in order to induce him to do, abstain from doing, permit, conceal or connive at any act or thing whereby the Government is or may be defrauded or which is unlawful, being an act or thing relating to the customs laws, or otherwise to take any course contrary to his duty, he is guilty of an offence.

(4) A person who commits an offence under this section is liable to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 3 years or to both such fine and imprisonment.

Provision as to detention, seizure and forfeiture

129.-(1) An officer or other person authorized in that behalf by the Comptroller may at any time seize or detain any goods liable to forfeiture under the customs laws or any goods which such officer or other person has reasonable grounds to believe are liable to forfeiture thereunder.

(2) The following goods are liable to forfeiture and may be seized or detained as aforesaid:

(a) all goods which are smuggled;

(b) all prohibited goods and any restricted goods which are dealt with contrary to any condition regulating their importation, exportation or carriage coastwise;

(c) all goods found in any aircraft or ship after arrival in any port and not being specified in the inward manifest or parcel list and not being baggage belonging to the master, crew or passengers and not being satisfactorily accounted for;

(d) all uncustomed goods;

(e) all goods which, being subject to the control of the Customs, are moved, altered or interfered with except by the authority of and in accordance with the provisions of this Act;

(f) all goods in respect of which any entry, invoice, declaration, answer, statement or representation which is false or incorrect in any material particular has been delivered, made or produced;

(g) all goods falsely described either in the manifest of the aircraft or ship or other document by which importation is authorized;

(h) the cargo of any ship which hovers within Fiji and does not depart after being required by an officer to do so;

(i) all goods, not being baggage belonging to the master, crew or passengers, found on an aircraft or ship after clearance and not specified or referred to on the outward manifest, and not accounted for to the satisfaction of the Comptroller;

(j) all dutiable goods concealed in any manner;

(k) any package having concealed therein goods not enumerated in the entry or being so packed as to deceive the officer;

(l) save as may be prescribed by the Minister, all dutiable goods found in the possession or the baggage of any person who has landed from any aircraft or ship and has denied that he has any dutiable goods in his possession or who, when questioned by an officer, has not fully disclosed that such goods are in his possession or baggage;

(m) any imported goods found, whether before or after delivery, not to correspond with the entry made thereof.

Forfeiture of ships, etc., used in connection with goods liable to forfeiture

130.-(1) Without limiting any other provision of this Act, if any goods or things have become liable to forfeiture under the customs laws-

(a) any ship, aircraft, vehicle, living creature, container (including any article of passenger's baggage) or anything whatsoever which has been used for the carriage, handling, deposit or concealment of the goods or things so liable to forfeiture either at a time when it was so liable or for the purposes of the commission of the offence for which it later became so liable; and

(b) any other thing mixed, placed or found with the goods or things so liable,

is also liable to forfeiture.

(2) Where a ship, aircraft, vehicle or living creature has become liable to forfeiture under the customs laws, whether by virtue of the last preceding subsection or otherwise, all tackle, apparel or furniture thereof is also liable to forfeiture.

Ships, etc., constructed for concealing goods

131. Any aircraft or ship which is found to be engaged in or to be about to depart on a flight or voyage while constructed, adapted, altered or fitted in any manner for the purpose of concealing goods, is liable to forfeiture.

Ships jettisoning cargo

132.-(1) If any part of the cargo of a ship is thrown overboard, or staved or destroyed to prevent seizure after the ship has been summoned to bring to by any ship employed in the enforcement of the customs laws, the ship from which such cargo was thrown overboard or on which such cargo was staved or destroyed, is liable to forfeiture.

(2) For the purposes of this section and section 133, a ship shall be deemed to have been properly summoned to bring to if the ship making the summons did so by means of an international signal code or other recognised means and while flying the customs flag.

Special provisions as to forfeiture of large ships and of aircraft

133.-(1) Notwithstanding any other provision of this Act, a ship of 250 or more tons register, or an aircraft, is not liable to forfeiture under or by virtue of any provision of this Act unless the offence in respect of or in connection with which the forfeiture is claimed-

(a) was substantially the object of the flight or voyage in connection with which the offence was committed; or

(b) in the case of a ship, was committed while the ship was under chase by a ship employed in the enforcement of the customs laws after failing to bring to when properly summoned to do so.

(2) The exemption from forfeiture of an aircraft or ship under this section shall not affect any liability for forfeiture of goods carried therein.

Various penalties associated with owners of aircraft and ships

134.-(1) The owner of-

(a) an aircraft or ship used in smuggling or knowingly used in the unlawful importation, exportation or conveyance of any prohibited or restricted imports or exports;

(b) a ship hovering within Fiji and not departing after being required by an officer so to do;

(c) an aircraft or ship from which any goods are thrown overboard, staved or destroyed to prevent seizure by the Customs;

(d) an aircraft or ship found within any port with cargo on board, and afterwards found light or in ballast or with the cargo deficient, and the master of which is unable lawfully to account for the deficiency;

(e) an aircraft or ship found within a port or within Fiji having false bulkheads, bows, sides or bottoms or any secret or disguised place adapted for the purpose of concealing goods or having any hole, pipe or other device adapted for the purpose of smuggling goods; and

(f) an aircraft or ship found within any port having on board or in any manner attached thereto or conveying or having conveyed, any goods in a manner such as to be in contravention of the provisions of the customs laws, or any other laws of Fiji, whenever a responsible officer of such aircraft or ship is implicated either actually or by neglect,

is guilty of an offence and is liable to a fine not exceeding $2,000 and the aircraft or ship may be detained until the penalty is paid or until security is given for its payment.

(2) For the purpose of paragraph (f) of subsection (1)-

(a) responsible officers of a ship include the master, mates and engineers and where the ship is carrying passengers, the purser and chief steward;

(b) responsible officers of an aircraft include the commander, a pilot, a navigator, the chief engineer and the chief steward; and

(c) the expression "neglect" includes cases where goods not owned by any of the crew are discovered in a place in which they could not reasonably have been put if the responsible officer or officers having supervision of such place had exercised reasonable care at the time of the loading of the aircraft or ship, or of the coming on board the aircraft or ship of the crew, or subsequently.

Collusive seizure, etc. penalty

135. An officer who-

(a) makes a collusive seizure;

(b) delivers up or makes an agreement to deliver up, or not to seize an aircraft or ship or goods liable to forfeiture;

(c) conspires or connives with any person to import or export; or

(d) is in any way concerned in the importation or exportation of any goods for the purpose of seizing any aircraft or ship or goods and obtaining any reward for such seizure,

is guilty of an offence and is liable to a fine not exceeding $2,000 or to imprisonment for 2 years or to both such fine and imprisonment.

Removal or destruction of dutiable goods

136. A person who-

(a) removes goods from a warehouse or a customs area without paying the duty; or

(b) wilfully destroys any dutiable goods,

is guilty of an offence and is liable to a fine not exceeding $2,000.

Customs offences

137. A person who-

(a) prepares, passes, presents or causes to be prepared, passed or presented as genuine any document required to be produced under any customs law which is not in fact a genuine document or which is untrue or incorrect in any material particular;

(b) makes any entry which is false, or incorrect in any material particular;

(c) makes, in any oral declaration to an officer or in any document produced to an officer, any statement which is untrue or incorrect in any material particular, or produces or delivers to an officer any declaration or document containing any such statement;

(d) misleads an officer in any material particular likely to affect the discharge of his duty;

(e) refuses or fails to give to an officer his correct name or correct address;

(f) without the authorization of the Comptroller previously obtained, sells or exposes for sale or has in his possession for sale or for any purpose of trade on board an aircraft or ship in a port, any goods;

(g) delivers, removes or withdraws any goods from an aircraft or ship, wharf or other place, where such goods are under customs control, previous to their examination by an officer or without the authority of an officer;

(h) unlawfully conveys or has in his possession any smuggled goods; or

(i) refuses or fails to stop or neglects to stop any means of conveyance when called upon to do so by an officer or police officer,

is guilty of an offence and is liable to a fine not exceeding $2,000.

Counterfeiting documents, etc.

138. A person who-

(a) counterfeits or falsifies any document which is required under the customs laws or which is used for the transaction of any business relating to customs;

(b) knowingly accepts, receives or uses any document so counterfeited or falsified;

(c) alters any document which is required under the customs laws or which is used for the transaction of business relating to the customs after it has been officially issued; or

(d) counterfeits any seal, signature, initials or other mark of or used by any officer for the verification of such a document or for the security of goods or for any other purpose relating to the customs,

is guilty of an offence and is liable to a fine not exceeding $5,000 or to imprisonment for 2 years or to both such fine and imprisonment.

Penalty for fraudulent evasion of duty

139. Without limiting any other provision of this Act, a person who-

(a) with intent to defraud the Government of any duty payable thereon, acquires possession of or is in any way concerned in dealing with goods which have been unlawfully removed from a bonded warehouse or customs warehouse or which are chargeable with a duty which has not been paid;

(b) is, in relation to any goods, in any way knowingly concerned in a fraudulent evasion or attempt at evasion of any duty chargeable thereon;

(c) unlawfully and with guilty intent imports any prohibited or restricted import; or

(d) unlawfully and with guilty intent exports any prohibited or restricted export,

is guilty of an offence and is liable to a fine not exceeding 3 times the value of the goods or $5,000 whichever is the greater or to imprisonment for 2 years or to both such fine and imprisonment and the goods, if any, which are the subject matter of the offence are liable to forfeiture.

False scales, etc

140.-(1) If a person required under the customs laws to provide scales for any purpose of those laws provides, uses or permits to be used, scales which are false, he is guilty of an offence.

(2) Where goods are, or are to be, weighed, counted, gauged or measured for the purpose of the taking of an account or the making of an examination by an officer or any person mentioned in subsection (1), and any person by whom or on whose behalf the goods are weighed, counted, gauged or measured, does anything either before, during or after the weighing, counting, gauging or measuring, whereby the officer or other person is or might be prevented from, or hindered or deceived in taking a just account or making a due examination, he is guilty of an offence.

(3) A person who commits an offence under the provisions of this section is liable to a fine not exceeding $2,000 and any false scales and any goods in connection with which the offence was committed are liable to forfeiture.

(4) In this section the expression "scales" includes weights, measures and weighing and measuring machines or instruments.

Aiders and abettors

141. A person who aids, abets, counsels or procures, or by act or omission is in any way directly or indirectly concerned in the commission of any offence against this Act, is deemed to have committed such offence and is liable to be punished accordingly.

Attempts

142. An attempt to commit an offence against this Act is an offence against this Act.

General penalty

143. A person who is guilty of an offence against this Act for which no special penalty is imposed, is liable to a fine not exceeding $2,000 and the goods, if any, which are the subject matter of the offence are liable to forfeiture.

PART IX- AGENTS

Licensing of agents

144.-(1) The Comptroller may, on application, license such persons as he thinks fit to act as customs agents for transacting business relating to the entry or clearance of any aircraft or ship, goods or baggage.

(2) The Comptroller may, at any time, limit the number of persons to be licensed under subsection (1).

(3) The Comptroller may, by order, revoke the licence issued to any person-

(a) if that person has been guilty of fraud or misconduct either as regards the Customs or his employers;

(b) if that person, being a natural person, is unable efficiently to act as agent by reason of mental or physical incapacity; or

(c) for any other reasonable cause.

Licence

145. The licence referred to in section 144 shall-

(a) be in such form as may be prescribed;

(b) authorise the person named therein to operate as a customs agent from the place of business and at the ports or airports named in the licence;

(c) be subject to the payment of the prescribed fee and shall expire on 31 December in each year; and

(d) be personal to the licensee named therein and not transferable.

Security

146. A licence for a customs agent shall not be issued until the person who applies for the licence has furnished, in such form as the Comptroller may require, security in the sum of $1,000 or such other sum as may be prescribed, for the faithful and uncorrupt conduct of such person and of any clerk or employee assisting him, both as regards the Customs and his employers.

Revocation of licence

147. Whenever a copy of an order made by the Comptroller setting forth the reason for which a licence is revoked is delivered to the person concerned or to his appointed clerk at his usual place of abode or business, such licence shall cease to have effect.

Agents for Principals

148. In this Part, the expression "agents" does not include aircraft or shipping agents entering or clearing the aircraft or ships of their principals in the discharge of their duties as agents or proxies.

Appointment of clerks

149.-(1) A person licensed to act as a customs agent or any importer or merchant may, with the approval of the Comptroller, appoint a clerk to assist him in transacting his business.

(2) A clerk so appointed shall not assist any person other than the person appointing him.

(3) If an appointed clerk commits any fraud or misconduct, the Comptroller may, by notice in writing to such clerk and to the agent, importer or merchant employing him, withdraw his approval of the appointment of that clerk, and the appointment shall thereupon cease to have effect.

Clerk or agent may be authorised to sign documents

150. Any person, firm or company doing business in Fiji may, on a form to be from time to time approved by the Comptroller, grant an authority to any clerk employed by such person, firm or company to sign at any port specified in such form any declaration, bond or other document relating to the clearance of any aircraft or ship, goods or baggage, required under this Act, and any declaration, bond or other document so signed shall be valid and binding on the person, firm or company as aforesaid, and any such authority issued to any clerk shall remain in full force and effect until notice of its withdrawal has been received in writing by the proper officer.

Entry of goods by unauthorised persons not permitted

151. If-

(a) any person not duly licensed under this Act to act as a customs agent for transacting business relating to the clearance of any aircraft or ship, goods or baggage;

(b) any person not being the appointed clerk to any duly licensed customs agent, importer or merchant; or

(c) any person who, whether or not so licensed or appointed, shall make or cause to be made entry of any goods without being duly authorised for that purpose by the importer or consignee of those goods,

every such person is guilty of an offence:

Provided that the provisions of this section shall not extend to any merchant, importer or consignee of any goods, acting for himself in respect there of or to any clerk or servant exclusively employed by him or by any such person in co-partnership.

Authority of agent may be required

152. Whenever a person makes an application to an officer to enable such person to transact business on behalf of any other person, it shall be lawful for that officer to require the person so applying to produce a written authority from the person on whose behalf the application is made and in default of the production of such authority, to reject the application.

Liability of duly licensed agent

153. A duly licensed customs agent or person who performs any act on behalf of the owner of any goods shall, for the purposes of this Act, be deemed to be the owner of such goods and shall accordingly be personally liable for the payment of any duties to which such goods are liable and for the performance of all acts in respect of such goods which the owner thereof is required to perform under the provisions of this Act:

Provided that:

(a) nothing contained in this section shall relieve the owner of such goods from any such liability;

(b) the liability of the agent or other person under this section shall not extend to the payment of any such duties which become payable, or the performance of any such act which falls to be performed,

after the agent or other person has ceased, in respect of those goods, to be the agent of the owner.

Liability of owner for acts of duty licensed agent or his own employee

154. An owner of goods who authorises a licensed customs agent or appointed clerk to act for him in relation to such goods for any of the purposes of this Act shall be liable for the acts and declarations of such duly authorised agent or appointed clerk and may accordingly be prosecuted for an offence committed by such agent or appointed clerk in relation to any such goods as if such owner had himself committed the offence:

Provided that:

(a) an owner shall not be sentenced to imprisonment for any offence committed by his duly authorised agent or appointed clerk unless such owner actually consented to the commission of the offence; and

(b) nothing herein contained shall relieve the duly authorised agent or appointed clerk from any liability to prosecution in respect of any such offence.

PART XX- SETTLEMENT OF CASES BY THE COMPTROLLER

Power of Comptroller to compound offence by agreement

155.-(1) Subject to such procedure as may be prescribed, the Comptroller may, where he is satisfied that a person has committed an offence against this Act in respect of which a pecuniary penalty is provided or in respect of which any goods are liable to forfeiture, compound such offence and may order such person to pay such sum of money, not exceeding the maximum amount of the pecuniary penalty to which such person would have been liable if he had been prosecuted and convicted for the offence, as he may think fit; and he may order any goods liable to forfeiture in connection therewith to be condemned:

Provided that the Comptroller shall not exercise his powers under the provisions of this section unless such person in writing admits that he had committed the offence and requests the Comptroller to deal with such offence under the provisions of this section.

(2) Where the Comptroller makes an order under the provisions of subsection (1) then-

(a) such order shall be put into writing and shall have attached to it the request to the Comptroller to deal with the matter;

(b) such order shall specify the offence which such person committed and the penalty imposed by the Comptroller;

(c) a copy of such order shall be given to such person if he so requests;

(d) the person against whom the order is made shall not be liable to any further proceedings or prosecution in respect of the offence; and if he is in custody he shall be discharged;

(e) such order shall be final and shall not be subject to appeal; and 

(f) if the sum of money so ordered to be paid or any part thereof is not paid, it shall be lawful for the Comptroller to send a copy of his order to a court of competent jurisdiction which shall thereupon make an order for the enforcement thereof in the same manner as if the penalty had been imposed by the court.

(3) The Minister may delegate to any officer all or any of the powers of the Comptroller under the provisions of this section and may impose such limitations and conditions upon such delegation as he considers appropriate.

PART XXI- LEGAL PROCEEDINGS

Notice of seizure to be given

156.-(1) If goods have been seized as being liable to forfeiture under this Act, then, unless such goods were seized in the presence of the owner thereof or, in the case of an aircraft or ship, of the master thereof, the Comptroller shall give notice in writing of such seizure and the reasons therefor to the owner thereof or, in the case of an aircraft or ship, to the master thereof.

(2) If goods have been seized in the presence of a person coming within the definition of owner for the purposes of this Act, then it is not necessary for the Comptroller to give notice of the seizure thereof to any other person coming within such definition, and a notice given to any person coming within the definition of owner is deemed to be notice to all other persons coming within such definition.

(3) Where no person coming within the definition of owner is known, then it shall not be necessary for the Comptroller to give notice of the seizure to any person.

(4) If goods seized are of a perishable nature or are living creatures, they may forthwith be sold in accordance with the provisions of section 63 by the Comptroller either by public auction or private treaty and the proceeds of the sale be retained by the Comptroller and dealt with as if they were such goods.

Notice of claim

157.-(1) Where goods liable to seizure under the provisions of this Act have been seized, the owner thereof or, in the case of an aircraft or ship the master thereof, may within 3 months of the date of the seizure or of the date of any written notice of seizure, as the case may be, by notice in writing to the Comptroller claim the goods.

(2) If no claim is made within such period of 3 months in accordance with the provisions of subsection (1), the goods are deemed to have been condemned.

Procedure after notice of claim

158.-(1) If a notice of claim has been given to the Comptroller in accordance with the provisions of section 157, then the Comptroller may within a period of 2 months from the receipt of such claim, either-

(a) by notice in writing to the claimant, require the claimant to institute proceedings for the recovery of the goods within 2 months of the date of such notice; or

(b) himself institute proceedings for the condemnation of the goods.

(2) If the Comptroller fails within such period of 2 months either to require the claimant to institute proceedings, or himself to institute proceedings, in accordance with the provisions of subsection (1) then such goods shall be released to the claimant.

(3) If the Comptroller, in accordance with the provisions of subsection (1), requires the claimant to institute proceedings within the period of 2 months and the claimant fails to do so, then on the expiration of such period the goods are deemed to have been condemned.

Custody of seized goods

159. All goods which are seized as being liable to forfeiture under the provisions of this Act shall be delivered into the custody of the Comptroller, and after they have been condemned by a competent court shall be forfeited to the Government and may be sold or otherwise disposed of by the Comptroller in the prescribed manner:

Provided that it shall be lawful for the Minister to direct that, in lieu of being sold, such goods shall be reserved for the public service.

Serving of notice or seizure

160. A notice of seizure is deemed to have been duly served on the person concerned-

(a) if delivered to him personally; or

(b) if addressed to him and left or forwarded by registered post to him at his usual or last known place of abode or business or, in the case of a body corporate, at its registered or principal office.

Bail may be given for goods seized

161.-(1) Where goods have been seized as being liable to forfeiture under this Act, it is lawful for the Comptroller to order the delivery of such goods on security by bond, with two sufficient sureties to be first approved by him, being given for double the value of the goods, and such bond shall be delivered and kept in the custody of the Comptroller.

(2) If the goods referred to in subsection (1) are condemned, the value thereof only shall be paid into the hands of the Comptroller who shall thereupon cancel the bond.

Security to abide by decree of competent court

162.-(1) If in any proceedings instituted by the Comptroller the court delivers judgement ordering the return of any goods to the owner or claimant thereof, the execution of the judgement shall not be stayed pending the appeal if the party to whom the goods are ordered to be returned furnishes security to the satisfaction of the court for the restitution of the goods, or the payment of the full value thereof, in case the judgement is reversed by the appellate court.

(2) The full value of the goods for the purposes of subsection (1) shall either be ascertained by agreement between the parties or, if the parties cannot agree, by appraisement under the authority of the court.

Protection of officers, etc., in relation to seizure and detention of goods etc.

163.-(1) If, in any proceedings for the condemnation of any goods seized as liable to forfeiture under the customs laws, judgement is given for the claimant, the court may, if it sees fit, certify that there were reasonable grounds for the seizure.

(2) If any proceedings, whether civil or criminal, are brought against the Comptroller or any person authorised under the provisions of this Act to seize or detain any goods liable to forfeiture, on account of the seizure or detention of any goods, aircraft or ship, or pursuant to any act done by any officer in the execution or intended execution of his duty under any law relating to customs, and judgement is given for the plaintiff or prosecutor, then if either-

(a) a certificate relating to the seizure has been granted under the provisions of subsection (1); or

(b) the court is satisfied and so declares that there were reasonable grounds or probable cause for such seizure or act,

the plaintiff or prosecutor shall not be entitled to recover any damages or costs and the defendant or person who effected the seizure or performed the act shall not be liable to any punishment and shall be immune from all proceedings whether civil or criminal, on account of such seizure or act:

Provided that nothing in this subsection shall affect any right of any person to the return of the goods seized or detained or to compensation in respect of any damage to or loss in value of the goods or in respect of the destruction thereof.

(3) A certificate under the provisions of subsection (1) may be proved by the production of either the original certificate or a certified copy thereof purporting to be signed by an officer of the court by which it was granted.

Averment of prosecutor sufficient

164.-(1) In any Customs prosecution the averment of the prosecutor or plaintiff contained in the information, complaint, declaration, claim or other originating process shall be prima facie evidence of the matter or matters averred.

(2) This section shall apply to any matter so averred although-

(a) evidence in support or rebuttal of the matter averred or of any other matter is given by witnesses; or

(b) the matter averred is a mixed question of law and fact, but in that case the averment shall be prima facie evidence of the fact only.

(3) Any evidence given by witnesses in support or rebuttal of a matter so averred shall be considered on its merits and the credibility and probative value of such evidence shall be neither increased nor diminished by reason of this section.

(4) The foregoing provisions of this section shall not apply to-

(a) an averment of the intent of the defendant;

(b) proceedings for an offence directly punishable by imprisonment unless the defendant does not appear at the trial.

(5) This section shall not lessen or affect any onus of proof otherwise falling on the defendant.

Evidence of officers

165. If in any proceedings relating to the customs the question arises whether any person is an officer, his own evidence thereof shall be deemed sufficient unless the contrary is proved.

Action by or against the Comptroller

166. Where under the provisions of this Act any proceedings are brought by or against the Comptroller in his representative capacity and-

(a) any sum or costs are recovered by the Comptroller, then such sums shall be credited to the Consolidated Fund; and

(b) any damages or costs are ordered to be paid by the Comptroller, then such damages or costs shall be paid out of the Consolidated Fund by the Chief Accountant, and the Comptroller shall not be personally liable therefor.

Limitation of proceedings

167.-(1) Any proceedings for any offence against this Act may be commenced and anything liable to forfeiture under this Act may be seized, within 3 years from the date of the commission of the offence.

(2) Any Proceedings for the recovery of any duty or other charges shall be instituted in the name of the Comptroller and shall be commenced within a period of 3 years from the date when such duty or charge became due and payable.

Special application of Evidence Act

168. In any criminal proceedings relating to the customs laws the provisions of section 4 of the Evidence Act shall apply to markings contained on goods, bags, boxes or containers as though such marks were statements contained in documents and the goods, bags, boxes or containers were documents.

Proof of certain documents, etc

169.-(1) If in any court any book or document in the official custody of the Comptroller or any officer is required to be used as evidence as to the transactions to which it refers, copies thereof or extracts therefrom certified by the Comptroller or the proper officer shall be admissible for that purpose, without production of the original.

(2) In any proceedings under the customs laws, certificates and copies of official documents purporting to be certified under the hand and seal or stamp of office of any of the principal officers of Customs or of Customs and Excise in a British possession or Commonwealth country or of any overseas representative of Fiji or of any British Consul or Vice-Consul in any foreign country, shall be sufficient evidence of the matters therein stated unless the contrary is proved.

(3) In any proceedings under the customs laws, the production of a certificate purporting to be signed by a Government analyst, or assistant Government analyst, shall be sufficient evidence of all the matters therein stated unless the contrary is proved.

PART XXII- GENERAL PROVISIONS AS TO LEGAL PROCEEDINGS

Place of offence

170. Every offence under the customs laws shall be deemed to have been committed and every cause of action to have arisen either in the place in which it actually was committed or arose, or in any place on land where the person charged with the offence may be or be brought.

Comptroller may levy on goods in his possession

171. When any pecuniary penalty adjudged against any person is unpaid, the Comptroller may levy the same by sale of any goods belonging to such person which may then or thereafter be subject to the control of the Customs.

Jurisdiction of resident magistrate

172.-(1) If any resident magistrate hears and determines any prosecution for any offence under the customs laws, then, notwithstanding anything contained in any other Act, he shall have jurisdiction to impose any fine or any sentence of imprisonment which may be imposed under the customs laws on any person convicted of the offence.

(2) Without prejudice to the powers of any other court of competent jurisdiction, any proceedings for condemnation or for the recovery of any duty or other sum payable under the customs laws may be heard and determined, without limit of amount, by a resident magistrate.

Incidental provisions as to legal proceedings

173.-(1) Where liability for any offence under the customs laws is incurred by 2 or more persons jointly, those persons shall each and every one be liable for the full amount of any fine and may be proceeded against jointly or severally.

(2) In any proceedings for an offence or for the condemnation of any thing as being forfeited under the customs laws, the fact that security has been given by bond or otherwise for the payment of any duty or for compliance with any condition, in respect of the non payment of which or non compliance with which the proceedings are instituted, shall not be a defence.

(3) Where under any provision of the customs laws a punishment is prescribed for an offence and any person is convicted in the same proceedings of more than one such offence, that person shall be liable to that punishment for each such offence of which he is convicted.

(4) Where a fine for any offence under the customs laws is required to be fixed by reference to the value of any goods, that value shall be taken as the price which those goods might reasonably be expected to have fetched, after payment of any duty chargeable thereon, if they had been sold in the open market in Fiji at or about the date of the commission of the offence for which the fine is imposed. A certificate as to the value of such goods under the band of an officer shall be accepted as proof of such value, and shall be conclusive unless challenged by the person charged, in which event the court may proceed to hear evidence of value.

(5) Where an offence under the customs laws which has been committed by a company or other body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any officer of such company or other body corporate or any person purporting to act in any such capacity, he, as well as the company or other body corporate, shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. For the purpose of this subsection, "officer" shall include any director, manager, secretary or other similar officer of a company and any member, manager, secretary or other similar officer of a body corporate other than a company.

(6) Where, in any proceedings for an offence under the customs laws, any question arises as to the duty or the rate thereof chargeable on any goods, and it is not possible to ascertain the relevant time of importation or exportation, that duty or rate shall be determined as if the goods had been imported or exported, as the case may be, without entry at the time when the proceedings were commenced.

PART XXIII- APPEALS

Establishment of Court of Review

174. The Minister may appoint a person of legal knowledge and experience for the purpose of hearing and determining appeals from the decisions of the Comptroller upon any of the matters specified in the Schedule, and the person so appointed shall hold a court to be called the Court of Review, and the said Court of Review shall, for the purpose of hearing and determining the appeals under this Act referred to it, have powers and authority similar to those vested in the Supreme Court as if such appeal were an action between the appellant and the Comptroller.

Rules of Court

175. The Chief Justice shall have the power to make rules of court generally for regulating any matters relating to the practice and procedure of the Court of Review or the fees to be charged, the forms to be used and the costs of proceedings therein.

Court sittings

176. The Court of Review shall fix the date and place of hearing of appeals and shall notify the parties accordingly:

Provided that the hearing of the appeal by the Court of Review shall commence before the expiration of one month from such notification as aforesaid.

Court of Review to decide

177.-(1) The Court of Review, after hearing any evidence adduced and upon such other inquiry as it considers advisable, shall determine the matter and confirm or amend the decision of the Comptroller accordingly.

(2) The Court of Review shall send a copy of its decision by registered post to the Comptroller and to the appellant or his agent.

Proceedings ex parte

178. If the appellant fails to appear either in person or by agent the Court of Review may proceed ex parte or may defer the hearing.

Costs

179. In any case where the appeal is unsuccessful, the Court of Review may direct that the appellant shall pay the costs or part of the costs of such appeal, and if such appeal is successful, the Court of Review may direct that the costs or any part thereof be paid by the Government.

Appeal to Supreme Court

180. If the appellant is dissatisfied with the decision of the Court of Review he may, within one month after the date of such decision, give a written notice to the Comptroller in the form prescribed by the Chief Justice under the provisions of section 175, that he desires to appeal from the decision. If the appellant gives such notice, or if the Comptroller is dissatisfied with the decision, the Comptroller shall refer the matter to the Supreme Court for hearing and determination whereupon the Comptroller shall notify the appellant by registered letter that he has made such reference. On any such reference the Supreme Court shall hear and consider such matter upon the papers and evidence referred and upon any further evidence which the appellant or the Comptroller produces under the direction of the said court.

PART XXIV- MISCELLANEOUS

Commissioned aircraft or ships to be reported

181. The person in command of any aircraft or ship holding commission from Her Majesty or from any foreign state and having on board any goods, other than aircraft or ship's stores, laden outside Fiji shall-

(a) deliver to the proper officer an account in writing of the quantity of such goods, the marks and numbers thereof and the names of the shimmers and consignees and declare to the truth thereof; and 

(b) answers all questions relating to such goods.

Commissioned aircraft or ships may be boarded and searched

182. Aircraft or ships under commission from Her Majesty or from any foreign state having on board any goods, other than aircraft or ship's stores laden outside Fiji, may be boarded and searched by any officer specially authorised by the Comptroller in the same manner as other aircraft or ships, and the officer may bring any such goods ashore and place them in a customs warehouse.

Commanding officer responsible for due observance of customs laws

183. The officer in command of any aircraft or ship holding commission from Her Majesty or any foreign state shall be responsible for the due performance of all acts required under the provisions of this Act in relation to any goods carried by or landed or discharged from such ship and shall be liable to any penalty or fine provided for non compliance with the provisions of this Act.

Comptroller may pay rewards

184. The Comptroller, on they condemnation of any goods, on the apprehension of any parties or on the recovery of any duties or penalties under any law relating to the Customs, may direct that a reward shall be paid to any person or officer through whose information or means the seizure of the goods shall have been made or the duties or penalties recovered or the offender apprehended:

Provided that a reward exceeding $200 shall not be paid to any officer without the prior approval of the Minister.

Application of penalties

185. All moneys recovered by way of penalties, the sale of goods seized and compounded fines recovered under this Act shall be paid into the Consolidated Fund.

Sales under customs laws

186. Any Act relating to the licensing of businesses shall not apply to sales under the customs laws when conducted by an officer authorised by the Comptroller to conduct such sales.

Value of goods sold

187. When the duty on any goods sold at any Customs sale shall be stated to be ad valorem, the value of such goods shall, if approved by the Comptroller, be taken to be the value as shown by the sale.

Service of notice

188. Every notice or document required by this Act to be served on any person may be served personally upon such person, or may be served by sending such notice or document to such person by registered post at his usual or last place of abode, and, in the latter case, shall be deemed to have been served on him at the time at which it would have been delivered to him in the ordinary course of the post.

Presentation and passing of entries

189.-(1) Imported goods, other than goods in transit or for transhipment, and goods intended for export, shall be entered on the appropriate prescribed forms.

(2) If more than one entry is presented at any Customs House for payment of duties and charges, such entries shall be accompanied by a schedule showing the amount of money due on each entry.

(3) The passing of an entry by the Comptroller is deemed not to be completed until such entry has been produced to and signed by the Comptroller.

Abandoned goods and sweepings

190.-(1) Where an importer intends to abandon any goods for the duty thereon, he shall so inform the Comptroller in writing without delay and give full particulars of the goods in question.

(2) All abandoned goods and any other goods for destruction or disposal shall be destroyed or disposed of in the presence of an officer at the expense of the owner of the goods.

(3) Any goods stored in a bonded warehouse and abandoned by an importer shall be removed by such importer at his expense to a customs warehouse, or such other place as the Comptroller may direct.

(4) Any application made by the agent of an importing aircraft or ship for the delivery of "sweepings" or remnants of the cargo without the payment of duty will be granted only when duty has already been paid in full on all manifest consignments of which the "sweepings" or remnants are satisfactorily proved to be part.

Regulations

191.-(1) The Minister may make regulations generally for the purpose of carrying out the provisions of this Act and in particular such regulations may provide for-

(a) the flag to be flown by the Customs, and a customs seal;

(b) the powers, duties and hours of attendance of any officer or other person employed in carrying out the provisions of this Act;

(c) the services for which charges or fees shall be payable on account of the attendance of officers on aircraft or ships or in any port, warehouse or other place, and the conditions applicable to such services;

(d) the conduct of all matters relating to the assessment and collection of customs duties, including the time of payment thereof;

(e) the days and hours during which aircraft and ships may arrive and depart from ports and the procedure in connection therewith, and the procedure in connection with the embarkation and disembarkation of passengers, the discharge, landing and loading of goods from and in aircraft and ships, and with regard to aircraft stores and ship's stores;

(f) the conditions under which temporary importation of goods may be permitted;

(g) the conditions under which bonded warehouses may be approved and for the control and regulation of bonded warehouses;

(h) the control and regulation of customs warehouses, customs areas, customs sheds and other customs establishments;

(i) the manner in which goods may be transhipped or goods in transit may be moved;

(j) the conditions for the licensing of the carriage of goods under customs control;

(k) the procedure for the examination of postal parcels and postal packets for the purposes of the customs laws, and for the collection of any duty chargeable on the importation or exportation of goods contained in postal parcels or postal packets;

(l) the conditions under which refunds of duty may be made on goods purchased locally by particular bodies or authorities;

(m) the conditions under which drawback shall be allowed and the determination and variation of the rates of such drawback;

(n) the nature, size, material and marking of packages and the minimum or maximum weight which may be contained in any one package;

(o) the forms, bills and documents necessary for the carrying out of the provisions of this Act;

(p) the issue of licences;

(q) the charging of rent, fees and other charges and the amounts thereof;

(r) the manner in which goods may be sold in accordance with the provisions of this Act;

(s) the conditions for the denaturation of spirits;

(t) the procedure under which samples may be taken and the methods of accounting for such samples and disposing thereof;

(u) any other matter which may be prescribed under the provisions of this Act.

(2) Such regulations made under this section may provide-

(a) that any breach thereof shall be punishable by a fine not exceeding $2,000;

(b) that goods, if any, being the subject of the contravention shall be liable to forfeiture; and

(c) that forms, certificated and other documents to be used for the purposes of this Act may be such as may be approved by the Comptroller.

(3) Regulations made under this section may provide for the Comptroller to exercise a discretion in respect of any matter or for the requirement of his approval in respect of any matter.

Repeal, savings and transitional provisions

192.-(1) The Customs Act is repealed.

(2) Without prejudice to section 18 of the Interpretation Act, notwithstanding the repeal of the Customs Act by subsection (1), any instrument made or any other thing done under the provisions of the Customs Act shall continue in force and shall, so far as it could have been made or done under this Act, have effect as if made or done under the corresponding provision of this Act.

(3). The repeal of the Customs Act by subsection (1) shall not affect the terms and conditions subject to which any person held any office immediately before the commencement of this Act, and any officer appointed under the provisions of the repealed Act and holding office immediately before the commencement of this Act is deemed to be an officer for the purposes of this Act.

(4) The Minister may by regulations make provision for any other savings or transitional matter connected with the coming into force of this Act.

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SCHEDULE
(Section 174)

Matters in respect of which appeals may be heard by the Court of Review

Decisions of the Comptroller on-

(i) the Interpretation of the customs tariff;

(ii) the classification of goods under the customs tariff.

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Passed by the House of Representatives this eighth day of May, in the year of our Lord one thousand, nine hundred and eighty-six.

Passed by the Senate this twenty-sixth day of May, in the year of our Lord one thousand, nine hundred and eighty-six.