Customs Regulations 1986. - Fiji Revenue & Customs Authority

Customs Act No.11 of 1986 Rev. 2010
Subsidiary Legislation
The Customs
(a) at any time on a Saturday, Sunday and a public holiday, $25. 00 for each hour or portion
of an hour;
(Amended by Legal Notices No. 111 of 1988 r. 3(a), 68 of 1991 r.3(a), 102 of 2004 r. 3(a))
(b) outside working hours on any other day,
$18.00 for each hour or portion of an hour.
(Amended by Legal Notices No. 111 of 1988 r. 3(b), 68 of 1991 r.3(b), 102 of 2004 r. 3(b))
Provided that—
(i) in respect of the attendance of an officer at any time on a Saturday, Sunday, public
holiday or between the hours of 2000 and 0600 hours on any weekday, a
minimum charge shall be made equivalent to the charge for 3 hours attendance;
and
(ii) in respect of each entry inwards or clearance outwards of an aircraft and its
passengers, cargo and stores at an airport on a Saturday, Sunday, public holiday or
outside working hours on any other day, the charge shall be $200. 00 per aircraft
for each such entry or clearance, except where both such entry and clearance are
completed within one period of 3 hours, in which case only one charge shall be
made.
(Amended by Legal Notices No. 111 of 1988 r. 3 (c), 68 of 1991 r. 3( c), 102 of 2004 r. 3( c))
Expenses of officers
9. Whenever, for the purpose of carrying out any provision of the customs laws, it is necessary that any
travelling or other expenses be incurred by an officer, the Comptroller may require those expenses to be
paid by the master or owner of an aircraft or ship or by the importer, exporter, warehouse keeper,
remover or other person concerned.
Attendance required at places other than a port or airport
10. - (1) Where an officer is required to attend for any work connected with the customs at any place
other than a port or an airport, the charges set out in regulation 8 shall not be payable and the following
amounts shall be charged for such attendance—
(Inserted by Legal Notice No.4 of 2010 r.10(i))
(a) the actual cost incurred by the Government for the transportation of the officer to and
from such place for such attendance;
(b) the amount of any subsistence allowance or out-of-pocket expenses paid by the
Government to the officer in respect of his or her absence from his or her normal
station for such attendance; and
(c) a fee of $187.00 for each period of 24 hours or part thereof during which the officer is
necessarily absent from a port for such attendance.
(Amended by Legal Notices No. 111 of 1988 r. 4, 68 of 1991 r. 4, 102 of 2004 r. 4)
(2) The provisions of Regulations 10 (1)(c) shall not apply-
(i) in the case of a sufferance wharf with an approved boarding station expressly for foreign
pleasure yachts, approved for temporary import under Code 228 of the part III of Schedule II to
the Customs Tariff Act, 1986 and, such place is licensed by the Comptroller under the provisions
of Section 4(3) of the Customs Act 1986;
(ii) if the attendance of the officer is requested within the scope of Regulation 6.
(Inserted by Legal Notice No.4 of 2010 r.10(ii))
Mode of charge
11. The unit of time for the purpose of calculating overtime shall be one hour, and any portion of one
hour shall count as a complete unit.
Exemption from charges
12. Notwithstanding the other provisions of these Regulations, no overtime fees shall be charged in
respect of the attendance of officers in connection with any military aircraft or ship of war or any other
aircraft or ship approved for this purpose by the Minister.
Fees, etc. to be paid into Consolidated Fund
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