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government of the turks and caicos islands customs tariff

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THE CUSTOMS TARIFF (GENERAL) ORDER 2010<br />

(Legal Notice 13 <strong>of</strong> 2010)<br />

(Cap 156) MADE by His Excellency <strong>the</strong> Governor under section 69 <strong>of</strong> <strong>the</strong><br />

Customs Ordinance, 1995<br />

Citation <strong>and</strong> 1. This Order may be cited as <strong>the</strong> Customs Tariff (General)<br />

Commencement Order 2010 <strong>and</strong> shall come into operation on 1st August 2010.<br />

Interpretation 2. (1) In this Order, <strong>the</strong> Customs Tariff 2010 set out in Part III<br />

Part III <strong>of</strong> <strong>the</strong> <strong>of</strong> <strong>the</strong> Schedule is referred to as "<strong>the</strong> Tariff”<br />

Schedule<br />

(2) In this Order, <strong>the</strong> abbreviations <strong>and</strong> symbols set out in<br />

Part I <strong>of</strong> <strong>the</strong> <strong>the</strong> first column <strong>of</strong> Part I <strong>of</strong> <strong>the</strong> Schedule have <strong>the</strong> meanings given<br />

Schedule to <strong>the</strong>m in <strong>the</strong> second column <strong>of</strong> that Part.<br />

(3) For <strong>the</strong> purposes <strong>of</strong> Section XVII <strong>of</strong> <strong>the</strong> Tariff, <strong>the</strong><br />

l<strong>and</strong>ed cost <strong>of</strong> a motor vehicle shall be taken to be <strong>the</strong> aggregate <strong>of</strong><br />

–<br />

(a) <strong>the</strong> contract price <strong>of</strong> <strong>the</strong> vehicle or <strong>the</strong> normal price<br />

<strong>of</strong> <strong>the</strong> vehicle, whichever is <strong>the</strong> greater; <strong>and</strong><br />

(b) <strong>the</strong> freight, insurance <strong>and</strong> all o<strong>the</strong>r costs, charges<br />

<strong>and</strong> expenses incidental to <strong>the</strong> removal or carriage<br />

<strong>of</strong> <strong>the</strong> vehicle from <strong>the</strong> place <strong>of</strong> dispatch to <strong>the</strong><br />

Isl<strong>and</strong>s.<br />

(4) In subparagraph (3) <strong>the</strong> normal price <strong>of</strong> a motor vehicle<br />

shall be taken to be <strong>the</strong> price which <strong>the</strong> vehicle would fetch at <strong>the</strong><br />

time <strong>of</strong> importation on a sale in <strong>the</strong> open market (as construed in<br />

accordance with section 92(5) <strong>of</strong> <strong>the</strong> Ordinance) between a buyer<br />

in <strong>the</strong> Isl<strong>and</strong>s <strong>and</strong> a seller at <strong>the</strong> place from which <strong>the</strong> vehicle was<br />

dispatched, <strong>the</strong> buyer <strong>and</strong> seller being independent <strong>of</strong> each<br />

o<strong>the</strong>r.<br />

Classification <strong>of</strong> 3. (1) Any goods which are to be imported into or exported<br />

Goods from <strong>the</strong> Isl<strong>and</strong>s shall, for <strong>the</strong> purpose <strong>of</strong> determining <strong>the</strong> rate <strong>of</strong><br />

Part III <strong>of</strong> <strong>the</strong> duty applicable to those goods, as well as for statistical purposes,<br />

Schedule be classified in accordance with <strong>the</strong> form <strong>of</strong> <strong>customs</strong> <strong>tariff</strong> set <strong>the</strong><br />

Schedule out in Part III <strong>of</strong> <strong>the</strong> Schedule.<br />

Part II <strong>of</strong> <strong>the</strong> (2) The form mentioned in subparagraph (1) may be<br />

Schedule referred to as <strong>the</strong> Customs Tariff 2010 <strong>and</strong> shall be interpreted <strong>and</strong><br />

applied in accordance with <strong>the</strong> principles set out in Part II <strong>of</strong> <strong>the</strong><br />

Schedule<br />

2

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