The Corporation of Hamilton levies wharfage on goods landed or discharged in the Port of Hamilton. The Corporation of St. George’s levies wharfage on goods landed or discharged in the Port of St. George’s and the L.F. Wade International Airport.
Wharfage is charged at the rate of 1.25% on the customs value of imported goods. Customs assesses and collects all wharfage due on imported goods.
Goods exempt from wharfage
The goods listed below are exempt from wharfage:
1. In the First Schedule to the Customs Tariff Act 1970—
- goods of tariff code 1905.901;
- goods of Headings 49.07 and 71.18;
- goods of Heading 98.02;
- goods that are imported by post.
2. Goods imported under the following end-use reliefs in the Fifth Schedule to the Customs Tariff Act 1970: CPCs 4106, 4110, 4124, 4125, 4126, 4140, 4143, 4144, 4145, 4156, 4164, 4172, 4183, 4185, 4186, 4201, 4204, 4216, 4217, 4235 and 4237.
3. Goods imported under all temporary importation reliefs in the Sixth Schedule to the Customs Tariff Act 1970.
4. Goods imported by the Government of Bermuda.
5. Goods imported by the Corporation of Hamilton or the Corporation of St. George’s.
6. Goods imported under a remission order (made under section 2 of the Customs Duty (Special Remission) Act 1951) which grants complete exemption from the payment of import customs duty on those goods.
7. All goods relieved from import duty by or under the following enactments—
- International Organizations etc (Immunities and Privileges) Act 1948
- Consular Relations Act 1971
- Diplomatic Privileges Act 1980
- Visiting Forces Act (Application to Bermuda) Order 2001