Customs Regulations 1986. - Fiji Revenue & Customs Authority

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Customs Act No.11 of 1986 Rev. 2010 Subsidiary Legislation The Customs Delivery of goods under drawback for shipment and examination 115.—(1) Subject to such exceptions as the Comptroller may allow for the purposes of drawback— (a) goods shall be delivered to the place of loading for export not less than one and not more than 4 working days prior to the expected time of departure of the ship on which the goods are to be exported; and (b) notice of not less than one working day shall be given to the proper officer for the purpose of obtaining the attendance of an officer for examination of the goods at the time of delivery for shipment. (2) The place and time of examination shall be determined by the proper officer. Repacking of goods under drawback 116. The repacking of goods under drawback shall be performed in such manner as to enable the goods to be clearly identified against the drawback entry, the export invoice and the invoices and other documents relevant to the importation of such goods into the Fiji Islands. Identification of goods under drawback 117.—(1) Where sizes, brands, trade marks, reference numbers, colours, patterns, country of manufacture or origin or other distinctive details form identification of the repacked goods under drawback in the normal course of trade, the goods shall bear such details as are necessary to establish clear identification of such goods against the same details quoted on invoices or other documents relevant to the importation of such goods into the Fiji Islands. (2) To establish the identity of any goods exported under drawback, the exporter shall produce with the export entry, a copy of the original import entry and invoice. Unidentifiable goods for the purposes of drawback 118. Unless the contrary is proven, goods shall be deemed to be not identifiable for the purposes of drawback where identification details shown on goods are not shown on invoices or other documents relevant to the importation of such goods into the Fiji Islands or where identification details are shown on such invoices and other documents but not on the goods. Charges for services of an officer for examination of goods under drawback 119. There shall be paid to the proper officer before any goods are exported under drawback a charge of $18.00 per hour or part thereof during the time that any officer is employed in the examination of any goods for export under drawback, together with any other expenses incurred by the Customs in respect of such examination as certified by the proper officer. (Amended by Legal Notices No. 111 of 1988 r. 6, 68 of 1991 r. 7, 102 of 2004 r. 21) Goods under drawback to be secured and sealed 120. When the repacking of goods under drawback is completed, the packages shall be secured by the exporter and sealed by an officer and shall be forthwith conveyed to the place of shipment, there to be shipped under the immediate superintendence of the proper officer, or, if not so forthwith conveyed and shipped, the packages shall be removed at the risk and expense of the exporter to a customs warehouse, or to some other place of security approved by the proper officer. Drawback goods to be examined prior to shipment 121. No claim to the payment of drawback on any goods which have been re-exported shall be accepted unless the goods have been examined by the proper officer prior to shipment. Application by exporter for drawback on goods 122.—(1) Any exporter or his or her agent claiming drawback shall, after the departure of the exporting aircraft or ship, apply for the drawback on the approved form (C.37) and shall pay the fees prescribed in sub-regulation (2) of this regulation. (2) A fee of $12.00 per application, per entry, shall be payable to the Comptroller in respect of each application made under sub-regulation (1) of this regulation. (Substituted by Legal Notice No. 94 of 1991 r. 16, 102 of 2004 r. 22) 114
Customs Act No.11 of 1986 Rev. 2010 Subsidiary Legislation The Customs Articles on which no drawback shall be allowed 123. Drawback shall not be allowed on the following— (a) cigars; (b) cigarettes; (c) tobacco; (d) liqueurs; (e) spirits and spirituous compounds; (f) wines; (g) other alcoholic beverages; and (h) cinematograph films for public exhibition except films banned by the censors and not exhibited. Drawback on goods used for manufacture in the Fiji Islands 124.—(1) Subject to the provisions of this Part, on the export to any country of any goods manufactured or produced in the Fiji Islands from any articles or materials imported into the Fiji Islands, a drawback of the duty paid on such materials shall be granted to the manufacturer or producer of such goods to the extent approved by the Comptroller. (2) The Comptroller may, after consultation with any manufacturer or producer, determine the quantity of any article or material required for the purpose of manufacturing or producing any goods in respect of which drawback may be granted and the quantity so determined shall be presumed, in the absence of evidence to the contrary, to have been used in the manufacture or production of such goods. (3) The Comptroller may require any manufacturer or producer of any goods upon which drawback is claimed, to produce at the premises of such manufacturer or producer or at such other place as he or she may require, all or any books of account or other documents of whatsoever nature relating to the manufacture or the production of the goods on which drawback is claimed. Refund, remission or rebate 125.—(1) Application for refund of duty, fee or other charge shall be made on the approved form (C.44). (2) Application for remission or rebate of duty shall be made in such form as the Comptroller may direct and shall be accompanied with the fee prescribed in sub-regulation (3) of this regulation. (3) A fee of $12.00 shall be payable to the Comptroller in respect of each application made under sub-regulation (1) of this regulation. (Substituted by Legal Notice No. 94 of 1991 r. 17, 102 of 2004 r. 23) Alleged error in packing or alleged misdescription or omission 126.—(1) No refund of or exemption from duty shall be allowed unless any alleged shortage in a package has been verified by an officer prior to the removal of the package from the control of the Customs: Provided that— (a) if the proper officer receives from the owner of any package an allegation in writing within one month of such package being cleared that an error in packing has been made by the exporter thereof, the proper officer shall cause such package to be examined and if it is proved to his or her satisfaction that the error as alleged by the owner has occurred a refund or adjustment of the duty involved (b) shall be made; if the proper officer reports that the goods in question cannot be identified, no refund or adjustment shall be made. (2) No refund of duty shall be allowed for any misdescription of goods or because of the omission in the invoice of any discount or other matter or thing which might have the effect of reducing the quantity or value of such goods for duty unless the proper officer receives from the owner of the goods within one month of such goods being cleared a notification in writing of any 115
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Customs Regulations 1986. - Fiji Revenue & Customs Authority

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