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Customs Regulations 1986. - Fiji Revenue & Customs Authority

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<strong>Customs</strong> Act No.11 of 1986 Rev. 2010<br />

Subsidiary Legislation<br />

The <strong>Customs</strong><br />

alleged misdescription or omission. The proper officer on receiving any such notification may cause all<br />

evidence and particulars to be examined and if necessary cause the goods to be examined and if it is proved<br />

to his or her satisfaction that a misdescription or omission has occurred as alleged, may allow an<br />

adjustment to be made in accordance with the provisions of section 96 of the Act.<br />

(3) No claim for refund of duty on goods entered for trade, commerce or industry shall be<br />

made under this regulation if the amount claimed is less than $2.<br />

Part 15—Seizures and Compounding of Offences<br />

Seizure notice<br />

127. The notice of seizure of any aircraft, ship, vehicle, goods or other thing shall be in the<br />

approved form (C.41).<br />

Request for compounding of offence<br />

128. The written request by a person that a contravention of the customs laws be dealt with by the<br />

Comptroller under the Act shall be in the approved form (C.50).<br />

Part 16—<strong>Customs</strong> Agents<br />

<strong>Customs</strong> agent's licence<br />

129.—(1) A licence for a customs agent shall be in the approved form (C.41).<br />

(2) The licence fee payable by a customs agent shall be $250.00 per annum.<br />

(Amended by Legal Notices No. 111 of 1988 r. 7, 68 of 1991 r. 8, 102 of 2004 r. 24)<br />

(3) The security to be given by a customs agent pursuant to section 146 of the Act shall be by<br />

way of bond in the approved form (C.51).<br />

(4) Whenever any annual licence fee has not been paid by the 7 January in any year, the<br />

Comptroller may refuse to allow any customs transaction or business to be carried out by the agent until<br />

such fee is paid.<br />

Application to appear for <strong>Customs</strong> Agents’ & Clerks’ Examination<br />

129A. The Comptroller may, upon written application, grant an approval to any person to appear for the<br />

<strong>Customs</strong> Agents’ and Clerks’ Examination:<br />

Provided that—<br />

(a) the application is made to the Comptroller; and<br />

(b) a fee of $25.00 per candidate, for each such examination shall be paid to the<br />

Comptroller.<br />

(Inserted by Legal Notice No. 135 of 1997 r. 16, Amended by Legal Notice No. 102 of 2004 r. 25)<br />

Part 17—<strong>Customs</strong> Carriers<br />

<strong>Customs</strong> carriers<br />

130. The Comptroller may, upon written application, grant a licence to any person approved by him or<br />

her to act as a customs carrier, whether by water or by land, and any such licence may be revoked by the<br />

Comptroller by notice in writing at any time.<br />

Security by carrier<br />

131. Before any customs carrier's licence is granted, the person applying for the licence shall,<br />

when the Comptroller so requires, give security in the approved form (C.42) to the satisfaction of the<br />

Comptroller.<br />

<strong>Customs</strong> carrier's licence<br />

132.—(1) A customs carrier's licence shall be issued by the Comptroller in the approved form<br />

(C.43) and shall expire on the 31st day of December of the year of issue unless previously revoked.<br />

(2) An annual fee of $125.00 is payable for each carrier's licence. (Amended by Legal Notice<br />

No. 68 of 1991 r. 9, 102 of 2004 r. 26)<br />

116

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