Powers of Comptroller in exceptional circumstances

In exceptional circumstances, where an importer is unable at the time of entry to produce any document required by these Regulations, the Comptroller of Customs shall have powerCustoms and Excise Duties 11 (a) to admit at the preferential rate of duty, or (b) to reduce the amount of deposit provided for in regulation 11 of these Regulations in respect of any goods which he is satisfied with are of Commonwealth origin and which are not debarred from preference by regulation 20 of these Regulations. 12 Customs and Excise Duties SCHEDULE A [Regulation 2] FORM OF INVOICE Marks and Numbers on Quantity and Description of Goods Selling Price to Purchaser Country of Origin c.i.f.* @ Amount *Where goods are not sold c.i.f. the selling price and all charges incurred should be specified separately and totalled, the letters “c.i.f.” being written opposite the total. Details of charges included in the c.i.f. price. 1. Ocean freight ....................................................................... 2. Inland freight (rail or canal) and other charges to dock area including inland insurance ................................................... 3. Cartage to rail and/or to docks ………................................. 4. Marine Insurance ................................................................. 5. Buying Commission ............................................................ Customs and Excise Duties 13 SCHEDULE B [Regulation 2] Combined Certificate of Value and of Origin to be Written, Typed or Printed on Invoices of Goods for Exportation to Belize. I (1) …..…………of (2) …………of (3)…….…............... manufacturer/supplier of the goods enumerated in this invoice amounting to .............................................. hereby declare that I (4) have the authority to make and sign this certificate on behalf of the aforesaid manufacturer/supplier, and that I have the means of knowing and do hereby certify as followsVALUE 1. That this invoice is in all respects correct and contains a true and full statement of the price paid or to be paid for the said goods and the actual quantity thereof. 2. That no different invoice of the goods mentioned in the said invoice has been or will be furnished to anyone and that no arrangement or understanding affecting the purchase price of the said goods has been or will be made or entered into between the said exporter and purchaser, or by anyone on behalf of either of them, either by way of discount, rebate, compensation, or in any manner whatever other than as fully showed on this invoice, or as follows: (5) .............................................................................. 14 Customs and Excise Duties (In the case of goods exported to countries not granting preference to Commonwealth goods, the following portion of the certificate dealing with Origin should be struck out.) Delete whichever of 3 (a) or 3 (b) is not applicable. If 3 (a) is used, delete 4 and 5. If 3 (b) is used, insert required particulars in 4 and 5.) 3. (a) That every article mentioned in the said invoice is wholly the growth or produce of (6) ............................ 3. (b) That every article mentioned in the said invoice has been either wholly or partially …………………………… ……………………… 4. As regards those articles only partially produced or …………………………………………………………… …………………………………………………………… (a) That the final process or processes of manufacture have been performed in that part of the Commonwealth. (b) That the expenditure in material produced in (6)………........................................................ .....and/or labour performed in (6)………………………………..calculated subject to qualifications hereunder, in each and every article is not less than (7) ……….........................…….......of the factory Customs and Excise Duties 15 or works cost of such article in its finished state. (See Note.)1 5. That in the calculation of such proportion of produce or labour of the (6) ............................................................none of the following items has been included or considered“Manufacturer’s profit or remuneration of any trader, broker, agent, or other person dealing in the articles in their finished condition; royalties; cost of outside packages or any cost of packing the goods thereinto; any cost of conveying, insuring, or shipping the goods subsequent to their manufacture.” Dated at ……….this …..day of…………… 20 …… Signature ..................................................... Witness .............................................. (1) Here insert manager, Chief Clerk, or as the case may be. (2) Here insert name of firm or Company. (3) Here insert name of city or Country. 1 Note.-In the case of goods which have at some stage entered into the commerce of or undergone a process of manufacture in a foreign country, only that labour and materials which is expended on or added to the goods after their return to the …....................……………….. and shall be regarded as the produce or manufacture of the…………..…………………….. in calculating the proportion of (6) ……………………….....labour and material in the factory or works cost of the finished 16 Customs and Excise Duties (4) These words should be omitted where the manufacturer or supplier himself signs the certificate. (5) Here insert particulars of any special arrangements. (6) Insert “United Kingdom” or name of other part of the (7) ‘One quarter’, ‘one half, or ‘three quarters’ as the case may be. SCHEDULE C [Regulation 3] POTTERY and all other Clay Products. GLASS AND GLASSWAREPlate and sheet glass, whether bevelled, silvered, or otherwise finished or not. Illuminating glassware. Domestic glassware, including cooking utensils, table glassware, toilet glassware and ornamental glassware. Glass bottles and glass jars, including glass stoppers. Beakers, flasks, burettes, measuring cylinders, thermometers, tubing and other scientific glassware and lamp-blown ware. Evaporating dishes, crucibles, combustion boats and other laboratory porcelain. Customs and Excise Duties 17 FURNITURE, MADE WHOLLY OR MAINLY OF METAL, of the following descriptions– (i) tables, bedsteads, wire mattresses, stands, desks and counters. (ii) chairs, stools and seats. (iii) bookcases and bookshelves. (iv) cabinets, safes, cash and deed boxes, drawers and cupboards. (v) shelving, storage bins and storage racks. (vi) office letter racks and letter trays. (vii) lockers. (viii) parts of any of the above-named articles. Galvanometers, pyrometers, electroscopes, barometers, analytical and other precision balances, and other scientific instruments and parts thereof, gauges and measuring instruments of precision of the types used in engineering machine shops and viewing rooms, whether in use in such shops or rooms or not (but not including microscopes, field and opera glasses, theodolites, sextants, spectroscopes and other optical instruments and component parts thereof). HOLLOW-WARE of iron or steel (including tinned plate). Hosiery latch needles. BATHS of iron or steel. 18 Customs and Excise Duties METAL DOOR AND WINDOW FRAMES AND CASEMENTS. STOVES, GRATES AND RANGES for domestic cooking or heating and parts and fittings therefor. IRON AND STEEL PRODUCTS of the following descriptions – (i) tubes, pipes and pipe and tube fittings of all kinds. (ii) railway and tramway construction material of all kinds. (iii) springs. (iv) wire, wire netting, wire nails, and cable and rope (except insulated telephone and telegraph cables). (v) screws (except screws for wood, other than screw hooks, screw rings and screw knobs), nails, tacks, studs and spikes. (vi) rivets and washers. (vii) bolts and nuts. (viii) anchors and grapnels and parts thereof, chains and ships’ cables. (ix) screws for wood other than screw hooks, screw rings and screw knobs whether wholly of iron or steel, or of iron or steel coated or plated with some other metal or substance. Customs and Excise Duties 19 (x) wagons for use on railways and parts of such wagons. Iron or steel guides, T section, of a description commonly used for lifts or elevators. The following articles manufactured wholly or partly of the metals. ALUMINIUM, COPPER LEAD, NICKLE, TIN, ZINC AND ALLOYS CONTAINING ANY OF THESE METALSSheets and strip rods, plates, angles, shapes and sections, wire, tubes, foil and hollow-ware. SCREWS FOR WOOD OR BRASS, copper or any alloy containing copper, whether coated with any other metal or other substance or not. CUTLERY– (i) Knives with one or more blades made wholly or partly of steel or iron. (ii) Scissors, including tailors’ shears and secateurs, made wholly or partly of steel or iron. (iii) Razors, including safety-razors and blades therefor. (iv) Hair clippers. (v) Carving forks. (vi) Knife sharpeners, wholly or partly of steel. 20 Customs and Excise Duties (vii) Component parts of or blanks for any of the abovementioned articles. LOCKS, PADLOCKS, KEYS, BOLTS, LATCHES, HASPS AND HINGES OF METAL. NEEDLES and pins. IMPLEMENTS AND TOOLS and parts thereof. UNEXPOSED SENSITISED PHOTOGRAPHIC PAPER, cloth, plates and film and spools therefor. Unexposed sensitised cinematograph film. ELECTRICAL GOODS including Electric wires and cables, insulated. Telegraph and telephone apparatus. Wireless apparatus. Electric carbons (other than graphitised carbon electrodes). Electric lighting appliances and fittings. Batteries and accumulators. Electric bell apparatus. Electric cooking and heating apparatus. Electric meters. Parts of, and accessories to, the above. Arc lamp carbons and amorphous carbon electrodes. Wireless valves and similar rectifiers and vacuum tubes. Ignition magnetos and permanent magnets. MACHINERY and parts thereof (including BALL BEARINGS, roller bearings, and parts thereof). Motor cars, including motor bicycles and motor tricycles; accessories and component parts of motor cars, motor bicycles and motor tricycles. Musical instruments (including gramophones, pianolas, and other similar instruments; accessories Customs and Excise Duties 21 and component parts of musical instruments, and records and other means of reproducing music). Clocks and clock cases. TWINE of the following descriptionHard fibre singles. BOOTS, BOOTEES, SHOES, OVERSHOES, SLIPPERS AND SANDALS of all descriptions and of whatever material, finished or unfinished, and shaped parts and laces therefor. PAINTS, painters’ enamels, lacquers, varnishes and printers’ inks. DISTEMPERS, whether dry or not. PIGMENTS AND EXTENDERS (whether dry or with oil or other medium) other than the following - natural dyes; synthetic organic dyestuffs, colours and colouring matters: dry earth colours, barytes, silica, graphite and carbon black from natural gas. SADDLERY AND HARNESS (including horse boots) wholly or partly of leather. TRUNKS, BAGS, WALLETS, POUCHES AND OTHER RECEPTACLES made wholly or partly of leather or material resembling leather, whether fitted or not. TRANSPARENT CELLULOSE WRAPPING. LOCOMOTIVES and parts thereof. AIRCRAFT and parts thereof. 22 Customs and Excise Duties CYCLES (other than motor cycles) and parts and accessories thereof. PERAMBULATORS AND MAILCARTS and parts thereof. MANUFACTURES WHOLLY OR PARTLY OF RUBBER, BALATA OR GUTTA PERCHA (including vulcanite and ebonite). ARMS AND AMMUNITION– (i) Sporting guns, sporting rifles and sporting carbines and parts thereof. (ii) Military rifles and military carbines and parts thereof. (iii) Miniature rifles and carbines and cadet rifles and carbines and parts thereof. (iv) Air guns and air rifles and air pistols and parts thereof. (v) Revolvers and pistols and parts thereof. (vi) Loaded cartridges and empty cartridge cases. TOILET PREPARATIONS (excluding essential oils) of the following descriptions Toilet soap. Tooth paste or powder and liquid preparations for dental purposes and mouth washes. Toilet paste or powder. Toilet cream. Hair dyes. Scented sachets. Customs and Excise Duties 23 Lipstick, rouge and grease paint. Preparations for use in manicure or chiropody. Preparations for use on the hair, face or body. Bath salts and essences. Smelling salts. Prepared fullers earth. TOILET REQUISITES of the following descriptionsPowder bowls or boxes and powder puffs. Nail polishers. Nail clippers, nail cleaners and nail files. Denture bowls. Manicure sets. Parts of the above articles. BROOMS AND BRUSHES OF ALL DESCRIPTIONS AND PARTS THEREOF (other than prepared bristles and other prepared animal hair). BUTTONS, SNAP AND SLIDE FASTENERS, PUSH BUTTONS, STUDS, HOOKS AND EYES. MACHINERY BELTING (including conveyor and elevator bands). APPLIANCES, APPARATUS, ACCESSORIES AND REQUISITES FOR SPORTS, GAMES, GYMNASTICS AND ATHLETICS (other than APPAREL AND BOOTS AND SHOES) AND PARTS THEREOF. TOYS of all kinds and parts thereof of whatever material composed. PEN NIBS, FOUNTAIN PENS, STYLOGRAPHIC AND OTHER PENS, PROPELLING PENCILS. PAPER CLIPS AND FASTENERS, STATIONERY, GLASSWARE AND PARTS OF ANY SUCH ARTICLES. 24 Customs and Excise Duties HAIR COMBS. MANUFACTURES wholly or partly of cotton, wool (including alpaca, mohair, cashmere, llama, vicuna and camels’ hair), hemp of all kinds, flax or jute, of the following descriptions (but excluding coir, rush grass, raffia, straw or reed mats and matting) - Carpets, carpeting, floor rugs, floor mats and matting. SCHEDULE D [Regulation 3] Optical glass and optical elements whether finished or not, microscopes, field and opera glasses, theodolites, sextants, spectroscopes and other optical instruments and component parts thereof.