The Customs Tariff Act 1970 is published by the Attorney-General. However, for technical reasons, Schedule 1 and Schedules 2 - 7 to the Customs Tariff Act 1970 are published separately by the Customs Department. The Schedules have been updated with all changes up to 21 July 2016.
The Customs Department also publishes an annual public notice called the Bermuda-Customs-Tariff 2018The Bermuda Customs Tariff presents a consolidation of the Customs Tariff Act 1970 and its current Schedules. The Bermuda Customs Tariff is not the law. It is a public notice provided for the public convenience only.
What do the Tariff Schedules contain?
The First Schedule contains the Bermuda Nomenclature and import duties.
The Second Schedule contains export duties.
The Third Schedule contains a list of refund or drawback exceptions.
The Fourth Schedule contains a table of drawback entitlements for locally manufactured goods.
The Fifth Schedule contains a table of end-use reliefs.
The Sixth Schedule contains a table of temporary importation reliefs.
The Seventh Schedule contains a table of miscellaneous reliefs.
The Eighth Schedule was repealed effective 1 April 2014.