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Customs (Amendment) Act 2009

REPUBLIC OF NAURU


(Act No. 16 of 2009)


AN ACT


To amend the Customs Ordinance 1922-1967.


(Certified: 22 December 2009)


_________________________


REPUBLIC OF NAURU


CUSTOMS (AMENDMENT) ACT 2009


TABLE OF PROVISIONS


1. Short title
2. Commencement
3. Amended Ordinance
4. Amendment of section 4 (Definitions)
5. Repeal and substitution of section 5
6. Chief Collector of Customs
7. Repeal and substitution of sections 119 and 120
8. Exemption from duty
9. Payment of import duties
10. Amendment of section 214


____________________


An ACT


to amend the Customs Ordinance 1922-1967.


No. 16 of 2009
____________________


[Certified on 22 December 2009]


Enacted by the Parliament of Nauru as follows:


Short title


1. This Act may be cited as the Customs (Amendment) Act 2009.


Commencement


2. This Act commences on the date the Speaker certifies that it has been passed by Parliament under Article 47.


Amended Ordinance


3. (1) This Act amends the Customs Ordinance 1922-1967 (the principal Ordinance).


(2) The principal Ordinance, as amended by this Act, may be cited as the Customs Act 1922-2009.


Amendment of section 4 (Definitions)


4. Section 4, definition of This Ordinance


omit, substitute


this Ordinance means this Act.


Repeal and substitution of section 5


5. Section 5


repeal, substitute


Chief Collector of Customs


5. The Chief Collector of Customs is the person from time to time appointed by the Chief Secretary to be officer in charge of customs, and includes a person appointed to act in that position.


Repeal and substitution of sections 119 and 120


6. Sections 119 and 120


repeal, substitute


Exemption from duty


119 (1) A person is liable to pay duty under this Act unless exempt under this section.


(2) A person may be exempt from the requirement to pay duty by Cabinet by:

(a) regulation; or

(b) written agreement, whether or not the person exempt is a party to the agreement; or

(c) written Cabinet decision.


(3) A register must be kept by the Chief Collector of Customs including a record of each exemption made by written agreement or Cabinet decision.


Payment of import duties


120 All import duties on goods shall be paid:


(a) at the rate in force when the goods enter Nauru; and

(b) unless the regulations provide otherwise – before delivery of the goods to the owner of the goods.


Amendment of section 214


7. Section 214(s)


omit


extracted therefrom.


substitute


extracted;


(t) goods on which duty is due and unpaid, if a procedure for forfeiture of the goods has been prescribed by regulation.


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URL: http://www.paclii.org/nr/legis/num_act/ca2009204