[Home] [Databases] [WorldLII] [Search] [Feedback] [Report an error] [F.A.Q.] Samoa Consolidated Legislation

You are here:  PacLII >> Databases >> Samoa Consolidated Legislation >> Customs Act 1977

[Noteup] [Download] [Help]

Customs Act 1977

CONSOLIDATED ACTS OF SAMOA 2007-2008

CUSTOMS ACT 1977

Arrangement of Provisions

TITLE

PART I
PRELIMINARY

1. Short title and commencement
2. Interpretation
3. "Customs Acts" defined
4. Importers

PART II
ADMINISTRATION

5. Department and Minister of Customs
6. Comptroller of Customs
7. Collectors and other officers of Customs
8. Delegation of powers
9. Seal of the Customs
10. Customs flag
11. Misconduct by officers of Customs
12. Holidays
13. Working hours
14. Regulations in respect of attendance of officers and charges

PART III
CONTROL OF THE CUSTOMS
AND GENERALLY AS TO ENTRIES

Control of the Customs

15. When goods subject to control of the Customs
16. Delivery for home consumption
17. No responsibility for safe custody of goods

General Provisions as to Entries

18. Making of entries
19. Verification of entries
20. Erroneous entries
21. Passing of entries
22. Cancellation and amendment of entries by persons making them
23. Amendment of entries by officers
24. Goods to be dealt with according to entry

PART IV
IMPORTATION, EXPORTATION AND REMOVAL WITHIN
SAMOA

Ports of Entry, Customs Airports

25. Declaring port of entry
26. Other ports of entry
27. Boarding stations
28. Wharves
29. Sufferance wharves
30. Custom airports
31. Examination stations at Customs airports
32. Examining places
33. Customs container bases
34. Duties of controlling authorities
35. Storage charges
36. Security in respect of wharves and examining places

Arrival of Ships and Aircraft

37. Ships to come into port of entry only
38. Aircraft to land at Customs airport only
39. Aircraft landing at a place other than a customs airport
40. Transhipment of goods
41. Interference with cargo
42. Boarding of ships at sea
43. Boarding of ships at boarding stations
44. Stations of ships
45. Aircraft to be brought to examination station
46. Inward reports
47. Reports of wrecked ships and aircraft

Importation

48. "Importation" defined
49. Prohibited imports
50. Importation of brandy, whisky and rum
51. Goods not to be landed or dealt with without permission
52. Comptroller's permits
53. Method unshipment
54. Removal of goods from wharf, airport, etc.
55. Kinds of entry of imported goods
56. Passenger's effects exempt from entry
57. Certain goods exempt from entry
58. When entry to be made
59. Vessels or aircraft imported otherwise than as cargo
60. Production of licence or permit for restricted goods
61. Sight entries
62. Delivery of goods on sigh entry
63. Entry of imported goods for home consumption
64. Importer may be required to furnish samples and illustrations

Removal Within Western
Samoa and Exportation

65. Removal of imported goods within Samoa
66. Export of goods subject to control of Customs
67. Entry for export of goods not subject to control of Customs
68. Method of shipment
69. Goods not shipped according to entry
70. Information and securities in respect of exported goods
71. Exported goods not to be relanded
72. Time of exportation
73. Prohibited exports

Departure of Ships and Aircraft

74. Clearance of ships and aircraft
75. Report outwards
76. Entitlement to clearance
77. Boarding of outward ships and aircraft
78. Production of clearance
79. Departure to be from port of entry or Customs airport only

Stores for Ships and Aircraft

80. Stores exempt from duty
81. Stores subject to duty

PART V
WAREHOUSES

Licensed Warehouses

82. Licensing of warehouses
83. Application for licence
84. Security for warehouse
85. Grant of licence
86. Harbour, etc., authorities may hold licences
87. Licence fees
88. Termination of licence
89. Cancellation of licence
90. Transfer of licence
91. Surrender of licence
92. Closing of warehouse
93. Restrictions on use of manufacturing warehouses
94. Structural alterations of warehouse

Warehousing of Goods

95. Entry for warehousing
96. Account of warehoused goods
97. Receipt for warehoused goods
98. Removal of goods to warehouse by Comptroller
99. Packing of warehouse goods
100. Repacking of warehoused goods
101. Duties of licence
102. Access of officers of Customs to warehouse
103. Restriction on right of warehousing
104. Sale of goods on which warehouse dues in arrear
105. Goods not to be removed without permission
106. Temporary removal of warehoused goods
107. Liability of licensee for duty on missing goods

Clearance of Warehoused Goods

108. Kinds of entry of warehoused goods
109. Entry for home consumption
110. Entry for export
111. Entry for removal
112. Constructive warehousing
113. Re-warehousing

Government Warehouses

114. Government warehouses
115. Charges in Government warehouses
116. Duration of warehousing in Government warehouses
117. Application of provisions as to licensed warehouses

Special Provisions as to
Manufacturing Warehouses

118. Licensing of manufacturing warehouses
119. Provisions as to licensed warehouses to be applicable
120. Penalties for wrongful use of manufacturing warehouse

PART VI
DUTIES

Import Duties

121. Imposition of import duties

Duties of Excise

122. Imposition of duties on goods produced in manufacturing warehouses

Valuation of Goods

123. Value for Duty
124. "Invoice" defined
125. Production of invoice and declaration
126. Blank invoices
127. Valuation of goods by Comptroller
128. Appeal to Minister from valuation
129. Invoices in foreign currency
130. Country of export where goods pass through intermediate country
131. Current domestic value of goods imported through intermediate country
132. Special provisions as to valuation of goods for assessment of duties
133. Government's right of compulsory purchase

Origin of Imported Goods

134. Provisions for determining country of origin
135. Importer to state country of origin on entry
136. Conditions precedent to entry of goods at preferential rates
137. Goods subject to forfeiture in case of false declaration

Assessment and Recovery of Duty

138. Duty on imported goods a Government debt
139. Duty on goods produced in manufacturing warehouse a Government debt
140. Duty a charge on goods
141. Delivery of goods subject to duty
142. Payment of duty by one person not to affect liability of other persons
143. Incidence of altered duties
144. Effect of alteration of duties on agreements of sale
145. Assessment of duty in particular cases
146. Alteration of goods
147. Minimum duty collectable
148. Essences and other preparations
149. Reimportation of products of Samoa or duty-paid samples
150. Reimportation of goods temporarily exported
151. Duty on goods of Government
152. Power of Head of State to suspend excise duties on goods supplied to certain organisations and their members
153. Samples of goods under control of Customs
154. Duties on wrecked goods
155. Liability of owners of ships or aircraft for duty on missing goods

Refunds and Remissions of Duty

156. Proceedings for refund of duty paid in error
157. Comptroller may refund duty paid in error
158. Comptroller may refund duty on forfeited goods
159. Refund or remission of duty on damaged and faulty goods
160. Remission of duty on warehoused goods diminished in value
161. Remission or refund of duty on goods destroyed, pillaged or lost
162. Remission or refund of duty on goods produced in manufacturing warehouse
163. Remission of duty on goods not worth the duty
163A Exemption from duty
164. Duty on goods temporarily imported
165. Recovery of duty refunded in error

Drawbacks

166. Drawbacks of duty on goods exported
166A Repealed
167. Entry for exportation under drawback
168. Reimportation of goods exported under drawback

PART VII
METHYLATED SPIRIT

169. Interpretation
170. Wrongful use of methylated spirit
171. Purifying methylated spirit
172. Selling purified methylated spirit
173. Purchase of samples
174. Method of dealing with samples
175. Comptroller may refuse delivery of methylated spirit
176. Penalties
177. Regulations as to methylated spirit

PART VIII
POWERS OF OFFICERS OF CUSTOMS

178. Examination of goods under control of Customs
179. Examination of goods no longer under control of Customs
180. Boarding of ships and aircraft
181. Searching of ships and aircraft
182. Boarding and searching Government ships and aircraft
183. Firing on ships
184. Securing goods on ships and aircraft
185. Patrolling sea coast and inspecting aerodromes
186. Mooring vessels of Customs
187. Questioning persons
188. Searching persons and examining goods carried by them
189. Searching vehicles or boats
190. Customs warrants
191. Entry and search under Customs warrant
192. Use of aids by Customs officer
193. Requisition to produce documents
194. Documents in foreign language
195. Impounding documents
196. Taking samples
197. Permitting examination of goods
198. Mode of exercising power of sale
199. Duty payable on goods sold by Comptroller
200. Sale of forfeited goods
201. Payments by Comptroller out of revenue in his hands
202. Expenses of removal and storage of goods by officers of Customs
203. Reasonable and probable cause

PART IX
SECURITIES

204. Securities for payment of duty and compliance with Act
205. New securities may be required

PART X
AGENTS AND CARRIERS

Customs Agents

206. Who may act as agent
207. Licensing of Customs agents
208. Written authority of agents
209. Liability of principal for acts of agents
210. Liability of agents

Customs Carriers

211. Conveyance of goods subject to control of the Customs
212. Licensing of Customs carriers

PART XI
MISCELLANEOUS OFFENCES

Offences in Relation to Officers

213. Influencing or resisting officer of Customs
214. Obstructing officer of Customs
215. Abusive or threatening language
216. Personation of officer of Customs

Other Offences

217. Smuggling
218. Defrauding the revenue of Customs
219. Erroneous drawbacks or refunds
220. Erroneous declarations
221. Wilfully false declarations
222. Production of false documents
223. Interference with goods
224. Unauthorised entry into passenger processing areas
225. Suffering ship or aircraft to be used for smuggling
226. Ships and aircraft adapted for smuggling
227. Counterfeit seals or marks
228. Failure to comply with conditions of entry
229. Possession or custody of uncustomed goods or prohibited imports
230. Possession of concealed goods
231. Failure to answer questions truly
232. Liability of officers of body corporate
233. Attempts

General Provisions as to Offences

234. Information to be laid by Comptroller
235. Limitation of action
236. Value of goods for purpose of fine
237. General penalty
238. Imprisonment for second offence
239. Court may order payment of money in respect of duty
240. Penalties independent of forfeitures
241. Comptroller may deal with petty offences
242. Arrest of offenders

Rewards

243. Rewards for seizures and convictions

PART XII
FORFEITURES

244. Application of this Part
245. Goods forfeited
246. Forfeiture of packages
247. Boats and vehicles and animals forfeited
248. Equipment of forfeited boats, vehicles and animals
249. Forfeiture to relate back

Seizure

250. Seizure of forfeited goods
251. Where goods may be seized
252. Rescue of seized goods
253. Notice of seizure

Condemnation

254. Condemnation without suit
255. Condemnation by Court
256. No other action competent while condemnation proceedings pending
257. Conviction to operate as a condemnation of forfeited goods

Miscellaneous

258. Delivery of goods seized on deposit of value
259. Sale of perishable articles seized
260. Disposal of forfeited goods
261. Waiver of forfeiture by Head of State
262. Application of forfeiture provisions
262A Additional powers to recover duty

PART XIII
DETENTION OF SHIPS
AND AIRCRAFT

263. Ships and aircraft liable to detention
264. Seizure of ships and aircraft
265. Where ships and aircraft may be seized
266. Rescue of seized ships and aircraft
267. Security to be given before release of seized ship or aircraft
268. Avoidance of security
269. Enforcement of security
270. Service of process

PART XIV
EVIDENCE

271. Incriminating questions and documents
272. Source of information need not be disclosed
273. Burden of proof in proceedings under the Customs Acts
274. Burden of proof of justification
275. Presumption of authenticity of documents
276. What evidence receivable
277. Declarations under this Act

PART XV
MISCELLANEOUS

278. Application of Customs Acts to goods passing through Post Office
279. General power to make regulations
280. Penalties imposed by regulations
281. General provisions as to validity of orders and regulations
282. Repeals, revocations and savings
283. Limitation of actions
Schedules

_____________________________

THE CUSTOMS ACT 1977
1977 No. 12

AN ACT to consolidate and amend the law making provision for the collection of duties of Customs and the importation and exportation of goods. (20 December 1977)

PART I
PRELIMINARY

1. Short title and commencement - This Act may be cited as the Customs Act 1977 and shall come into operation on the 1st day of August 1977.

2. Interpretation - (1) In this Act, unless the context otherwise requires:

"Act" includes Ordinance.
"Aerodrome" means any defined area of land or water intended or designed to be used either wholly or partly for the landing, departure, movement, and servicing of aircraft; and includes any buildings, installations, and equipment on or adjacent to any such area used in connection with the aerodrome or its administration.
"Aircraft" means any machine that can derive support in the atmosphere from the reactions of the air.
"Boat" means any vessel other than a ship.
"Bulk cargo container" means an article of transport equipment, being a lift van, movable tank, or other similar structure:

(a) Of a permanent character and accordingly strong enough to be suitable for repeated use; and
(b) Specially designed to facilitate the carriage of goods by one or more modes of transport, without immediate repacking; and
(c) Fitted with devices permitting its ready handling and its transfer from one mode of transport to another; and
(d) So designed as to be easy to fill and empty; and
(e) Having an internal volume of one cubic metre (35.3 cubic feet) or more,-
and includes the normal accessories and equipment of the container, when imported with the container and used exclusively with it; but does not include any vehicle, or any ordinary packing case, crate, box, or other similar article used for packing.

"Coastal ship" means a ship that plies or proceeds to sea on any voyage:

(a) From any port in Samoa to any other port in Samoa; or
(b) From any port in Samoa and returns to the same port,-

and in neither case goes more than 75 miles from the coast of Samoa in the ordinary course of the voyage:
PROVIDED THAT a ship shall not be deemed to be a coastal ship by reason only that, in the course of or as a preliminary to or on the completion of any other voyage, she proceeds on any voyage of a kind mentioned in paragraph (a) or paragraph (b) of this definition.
"Collector" means any officer appointed as Collector of Customs at any port or other place; and includes the Comptroller of Customs; and also includes the Chief Officer of Customs at any port or other place, and any proper officer acting for the time being in place of the Collector either generally or in respect of any of his or her powers or functions, whether during any vacancy in the office of Collector or otherwise.
"Comptroller" means the Comptroller of Customs appointed pursuant to this Act and includes any officer lawfully acting in the place of the Comptroller, whether during any vacancy in the office of the Comptroller or otherwise.
"Constitution" means the Constitution of Samoa.
"Controlling authority", in relation to any wharf, Customs airport or examining place, or Customs containerbase, means the owner or occupier thereof or other person having the control thereof; and includes any Harbour or Port Authority or Board or other public authority having the control thereof.
"Court" means the District Court in any proceeding concerning goods valued at not more than $1,000 and in all other proceedings means the Supreme Court.
"Customs airport" means the aerodrome at Faleolo or any other aerodrome appointed as a Customs airport under this Act.
"Customs containerbase" means a place appointed under this Act for the reception, examination, or protection of goods subject to the control of the Customs and carried or to be carried in bulk cargo containers.
"Declaration" means a declaration made in accordance with the provisions of this Act in that behalf.
"Documents" include books and all other written or printed matter.
"Dutiable goods" means goods of a kind subject to duty on the import or export thereof or on their manufacture in a manufacturing warehouse or on the entry thereof for home consumption.
"Duty" means any duty payable on goods on the import or export thereof or on the entry thereof for home consumption, and includes duty payable under this Act on goods produced in a manufacturing warehouse.
"Examination station" means a place at a Customs airport appointed by the Minister as an examination station.
"Examining place" means a place appointed under this Act for the examination by the Customs of goods subject to the control of the Customs.
"Exporter" means and includes, in respect of any goods exported or intended for export, any person by or for whom those goods are exported, or by or for whom they are shipped on board the exporting ship or aircraft, or who is or becomes the owner of them or entitled to the possession of them or to any interest in them, at any time while they are subject to the control of the Customs.
"Fine" means a fine recoverable on conviction.
"Forfeited goods" means any goods in respect of which a cause of forfeiture has arisen under the Customs Acts.
"Gazette" means the Samoa Gazette.
"Goods" means all kinds of movable personal property, including animals.
"Government" means the Government of Samoa.
"Head of State" means the Head of State acting on the advice of Cabinet.
"Holiday" means a day lawfully observed by the Customs as a public holiday in accordance with this Act.
"Imported" means any person by or for whom any goods are imported, and includes the consignee of any goods and any person who is or becomes the owner of or entitled to the possession of or beneficially interested in any goods on or at any time after the importation thereof and before the goods have ceased to be subject to the control of the Customs.
"Intent to defraud the revenue of Customs" means:

(a) An intent to evade or to enable any other person to evade payment of the duty or any part of the duty payable on any goods; or
(b) An intent to obtain or to enable any other person to obtain, in respect of any goods, any drawback or refund of duty not authorised by law or in excess of that which is authorised by law; or
(c) An intent to evade or to enable any other person to evade payment of any money payable to the Government under this Act.

"Manufacturing warehouse" means any place for the time being licensed as a manufacturing warehouse under this Act.
"Master" in relation to any ship, means the person (other than any person not belonging to the ship who has the lawful conduct thereof) for the time being in actual charge or command of any ship.
"Minister" means the Minister for Revenue.
"Officer" or "Officer of Customs" means any person employed in the service of the Customs; and includes the Comptroller and the Collector of Customs.
"Owner" includes:

(a) In respect of any ship or aircraft, any charterer of the ship or aircraft, and any person acting as agent for the owner or charterer;
(b) In respect of any goods, the importer or other person for the time being possessed of or beneficially interested in the goods.

"Package" includes every means by which goods for carriage may be cased, covered, enclosed, contained or packed; but does not include a bulk cargo container or pallet.
"Pallet", except in the Customs Tariff, means a device on the deck of which a quantity of goods can be assembled to form a unit load for the purposes of transportation, handling, or stacking with the aid of mechanical devices, but does not include a bulk cargo container; and, in relation to a pallet that is imported laden, does not include any goods laden thereon.
"Pilot in command" or "Pilot" in relation to any aircraft, means the person for the time being in charge or command of the aircraft.
"Port" or "Port of entry" means the port of Apia and any other port of entry appointed as such by the Minister under section 26, and, where it is not inconsistent with the context, includes a Customs airport.
"Prescribed" means prescribed by regulations for the time being in force under this Act; and, in relation to forms, includes forms prescribed by the Comptroller.
"Prohibited imports" means goods imported or landed in breach of any prohibition of importation contained in the Customs Act.
"Proper officer" in relation to any matter, means any officer acting or employed in that matter by the order or with the concurrence (whether precedent or subsequent) of the Minister or the Comptroller or in pursuance of any other lawful authority.
"Regulations" means regulations for the time being in force under this Act.
"Restricted goods" means goods the importation or exportation of which is prohibited by or under the Customs Acts, whether absolutely or subject to any exception or qualifications.
"Revenue Board" means the National Revenue Board established pursuant to the Public Finance Management Act 2001.
"Samoa" means the Independent State of Samoa.
"Seal" means to affix the seal of the Customs.
"Ship" means any kind of vessel used in navigation, not propelled by oars only.
"Shipment" includes loading into an aircraft; and "to ship" and cognate expressions have corresponding meanings.
"Ships' stores" include aircraft's stores.
"Smuggling" means importing, unshipping, landing, conveying or otherwise dealing with any goods with intent to defraud the revenue of Customs.
"Tariff" and "The Customs Tariff" means the Customs Tariff of Samoa as comprised in the Customs Tariff Act 1975, and includes all notes to the Tariff or to any part, section, division, group or item thereof, set out in that Act; and also includes any modification or amendment of the tariff or of the said notes that may hereafter be made.
"Tariff items" means the Tariff items as appearing in the Tariff, or in any modification or amendment thereof that may hereafter be made.
"Territorial waters of Samoa" include any bay, gulf, harbour, port, river or other water included within the territorial limits of Samoa.
"The Customs" means the Customs Department of the Government.
"Transit building" means a building or any part of a building for the reception, examination or protection of goods on their loading or unloading while subject to the control of the Customs.
"Uncustomed goods" means goods on which any duty has become due and payable and is unpaid.
"Vehicle" means any motor vehicle, cart, wagon, or other conveyance of any kind whatsoever for use on land.
"Warehouse" means any building or other place licensed under this Act for the storage of dutiable goods entered to be warehoused, and includes a Government warehouse and a manufacturing warehouse; and "to warehouse" and cognate expressions have corresponding meanings. Any 2 or more buildings or places may, in the discretion of the Minister, be licensed as one warehouse.
"Wharf" means a wharf, quay, jetty, or other landing place appointed as a wharf under this Act, and includes a sufferance wharf.
"Wharf owner" means the owner or occupier of any wharf, or any person having the control thereof, and includes any Harbour or Port Board or local or public authority having the control of any wharf.

(2) Any reference in this Act to contravention of any provision of this Act, or of any regulation, licence, requirement, condition or direction thereunder, includes a reference to a failure to comply with that provision.

3. "Customs Acts" defined - (1) In this Act, unless the context otherwise requires, the term "Customs Acts" means and includes:

(a) This Act;

(b) The Quarantine (Biosecurity) Act 2005;

(c) The Liquor Act 1971;

(ca) This clause was repealed by section 100 of the Excise Tax (Domestic Administration) Act 1984, No. 18.

(d) The Customs Tariff Act 1975;

(e) Every Act amending or in substitution for any of the above-mentioned enactments;

(f) Every Act coming into force subsequent to his Act which is declared by Act to be a Customs Act; and

(g) All orders, regulations and rules made under any such enactment by any competent authority.

(2) In its application to any other of the Customs Acts this Act shall be read subject to the provisions of that other Act.

(3) Subject to the provisions of subsection (2), the provisions of this Act shall, so far as applicable and with the necessary modifications, be deemed to be incorporated in and to form part of every enactment declared by this or any other Act to be a Customs Act. In the application of this Act to any Customs Act as aforesaid references to this Act shall, where necessary, be read as references to that Customs Act.

4. Importers - When there are, in respect of any imported goods, more importers than one (in accordance with the definition of the term "importer" in this Act) all the provisions of this Act with reference to the importer of those goods shall, except where the context otherwise requires, apply severally and independently to each of those importers.

PART II
ADMINISTRATION

5. Department and Minister of Customs - (1) There shall continue to be a Department of State to be known as the Customs Department or the Customs.

(2) The Minister who is from time to time charged by the Prime Minister with the responsibility for the Customs Department and the administration of this Act, pursuant to Article 35 of the Constitution, shall be called the Minister of Customs.

(3) Subject to the control of the Minister, the Department shall be charged with the administration of this Act.

6. Comptroller of Customs - (1) There shall be a Comptroller of Customs, who, under the Minister, shall be the permanent head of the Customs, and shall have the chief control thereof.

(2) The officer who at the commencement of this Act holds office as the Collector of Customs shall be deemed to have been duly appointed as the Comptroller of Customs under this Act.

7. Collectors and other officers of Customs - (1) There may be appointed at every port an officer to be called the Collector of Customs, who shall, subject to the Minister and the Comptroller, have the chief control and management at that port of all matters relating to the Customs Act.

(2) The Department of Customs shall include such other officers as are considered by the Public Service Commission to be necessary for the efficient administration of the Customs Acts.

(3) All persons in the service of the Customs at the commencement of this Act shall be deemed to have been lawfully appointed to the like offices.

8. Delegation of powers - (1) The Minister may from time to time, either generally or particularly, by writing under his or her hand, delegate to the Comptroller or any other officer of Customs all or any of the powers (except this present power of delegation) exercisable by the Minister under the Customs Acts.

(2) The Comptroller may similarly delegate to any officer of Customs all or any of the powers (except this present power of delegation) exercisable by the Comptroller under the Customs Acts:

PROVIDED THAT the Comptroller shall not delegate any power delegated to him or her by the Minister without the consent of the Minister or any power delegated to him or her by the Public Service Commission without the consent of that Commission.

(3) Any delegation under this section may be made to a specified person or to persons of a specified class or to the holder for the time being of a specified office or class of offices.

(4) Every person purporting to act pursuant to any delegation under this section shall be presumed to be acting in accordance with the terms of the delegation in the absence of proof to the contrary.

(5) Every such delegation, whether by the Minister or the Comptroller, shall be revocable at will, and no such delegation shall prevent the exercise of any power by the Minister or the Comptroller.

(6) Subject to any general or special directions given or conditions imposed from time to time by the Minister or the Comptroller, as the case may be, the officer to whom any powers are so delegated may exercise those powers in the same manner and with the same effect as if they had been conferred on him directly by this Act and not by delegation.

(7) Any such delegation shall, until revoked, continue in force according to its tenor, notwithstanding the fact that the Minister or the Comptroller by whom it was made, or the holder of an office to whom it was made, has ceased to hold office, and shall continue to have effect as if made by or to the successor in office of that Minister or Comptroller or holder as the case may be.

9. Seal of the Customs - The seal of the Customs shall be the Crest of Samoa, having the words "Samoa Customs" encircling the Crest.

10. Customs flag - The vessels employed in the service of the Customs shall be distinguished by such flag as shall be prescribed by regulations.

11. Misconduct by officers of Customs - If any officer of Customs accepts or agrees or offers to accept any fee, perquisite, gratuity, or reward, whether pecuniary or not, from any person on account of anything done or omitted by the officer in the execution of his or her office or otherwise howsoever in relation to the execution of his or her office, except such as he or she receives with the permission of the Minister or Comptroller, the officer shall be guilty of misconduct in office, and may be dismissed or otherwise dealt with accordingly in pursuance of the law relating to the Public Service.

12. Holidays - The days to be kept as public holidays by the Customs shall be the same days as are kept as public holidays in the Public Service, and such other days as are appointed by the Head of State to be kept as public holidays by the Customs, either generally or at any particular port or place.

13. Working hours - (1) The working hours of the Customs shall be as prescribed by regulations.

(2) Except when permitted by the Comptroller, and subject to such conditions as to supervision or otherwise as the Comptroller thinks fit, cargo or stores shall not on any holiday, or outside working hours, be discharged from, or received, loaded, or worked on:

(a) Any ship, except a coastal ship; or

(b) Any aircraft arriving at any aerodrome for the first time on any journey from any country outside Samoa, or while carrying goods shipped in that aircraft in any country outside Samoa and not yet delivered from the control of the Customs; or

(c) Any aircraft departing finally from any aerodrome for any country outside Samoa.

(3) If any provision of this section is contravened, the owner and the master of the ship or, as the case may be, the owner and the pilot in command of the aircraft, shall each be guilty of an offence and shall be severally liable to a fine not exceeding 10 penalty units.

14. Regulations in respect of attendance of officers and charges - (1) Without limiting the power to make regulations conferred by section 279, the Head of State may from time to time make regulations in respect of the attendance of officers of Customs, whether or not within the working hours of the Customs, at any place for the purpose of performing or supervising any act required or permitted by the Customs Acts, and in particular:

(a) Prescribing, except where otherwise provided in any of the Customs Acts, a rate or rates of charges for such attendance;

(b) Providing for the liability of any person to pay any actual and reasonable expenses incurred by any officer in respect of the attendance;

(c) Prescribing the person or persons or class or classes of persons by whom such charges and expenses shall be paid, or authorising the Comptroller to determine the person or persons by whom they shall be paid.

(2) All charges and expenses payable under this section shall constitute a debt due to the Government.

(3) All charges and expenses paid under this section shall be receivable by the Comptroller and shall be paid into the Public Account.

PART III
CONTROL OF THE CUSTOMS
AND GENERALLY AS TO ENTRIES

Control of the Customs

15. When goods subject to control of the Customs - Goods shall be subject to the control of the Customs, within the meaning of this Act as follows:

(a) As to all goods imported, from the time of importation until delivery by the Customs for home consumption, or until exportation to any country outside Samoa, whichever first happens;

(b) As to all goods under drawback, from the time of the claim for drawback until exportation to any country outside Samoa;

(c) As to all goods for export, the exportation of which is subject to any condition or restriction under this or any other Act, from the time the goods are brought upon any wharf or are waterborne for export or are brought to any Customs airport or Customs container base for export, until their exportation to any country outside Samoa;

(d) As to all goods on board any ship or aircraft, and loaded in any country outside Samoa, and as to ships' stores wherever loaded, at all times:

(i) While the ship is within the territorial limits of Samoa; or

(ii) While the aircraft is at any place in Samoa.

(e) As to all goods produced in a manufacturing warehouse, from the time of the production thereof until delivery by the Customs for home consumption or until exportation to any country outside Samoa, whichever first happens.

16. Delivery for home consumption - (1) For the purposes of this Act, goods shall be deemed to be delivered by the Customs for home consumption:

(a) As soon as the proper officer gives to the owner of the goods notice of their unconditional delivery for home consumption; or

(b) On the fulfillment of any conditions included in any notice of the delivery of goods for home consumption given by the proper officer to the owner.

(2) Notice of delivery under this section shall be given in the prescribed form or manner.

17. No responsibility for safe custody of goods - (1) Neither the Government, nor the Minister, nor any Officer of Customs, shall be responsible to any person for the safe custody of any goods subject to the control of the Customs, or shall be under any liability in respect of the erroneous delivery of any goods from such control.

(2) This section shall not apply to goods warehoused in a Government warehouse.

General Provisions as to Entries

18. Making of entries - (1) Every entry of goods under this Act shall be made by the delivery of the entry by the person making it to the Comptroller or other proper officer.

(2) Any person making any entry shall truly answer all questions asked by the Comptroller or other proper officer relating to the goods referred to in the entry.

(3) Every entry shall be in the prescribed form.

19. Verification of entries - The Comptroller may, if he or she thinks fit, required from any person making entry of any goods proof by declaration or the production of documents (in addition to any declaration or documents otherwise required by this Act or by regulations) of the correctness of the entry, and may refuse to deliver the goods or to pass the entry pending such proof.

20. Erroneous entries - (1) In this section the term "deficient duty" means the full duty on the goods which are comprised or ought to have been comprised in the entry less the amount of duty (if any) payable if computed in accordance with the entry as actually made and as if the goods had been entered for home consumption.

(2) Every person who makes any entry (whether for home consumption or otherwise) which is erroneous or defective in any particular commits an offence and shall be liable to a fine not exceeding 20 penalty units or 3 times the amount of any deficient duty, whichever sum is the greater.

(3) For the purposes of this section, every declaration, invoice, certificate or written statement required or authorised by or under this Act to be made or produced by the person making an entry shall be deemed to form part of that entry.

(4) For the purposes of this section, every amendment of an entry shall be deemed to form part of that entry, but not so as to relieve any person from any penalty incurred in respect of the entry before its amendment.

21. Passing of entries - (1) An entry shall be passed by the Comptroller or other proper officer signing the entry, and on the passing of the entry the goods shall be deemed to be entered.

(2) Any entry so passed shall be warrant for dealing with the goods in accordance with the entry.

22. Cancellation and amendment of entries by persons making them - (1) With the permission of the Comptroller any entry may, after it has been made but not later than one day after it has been passed and while the goods still remain subject to the control of the Customs, be cancelled or amended by the person making it.

(2) When the Comptroller is satisfied that any entry has been made in error but in good faith, he or she may permit the entry to be cancelled or amended by the person who made it, at any time while the goods remain subject to the control of the Customs, or, subject to such conditions as the Minister may impose, at any time after delivery of the goods from such control.

(3) No cancellation or amendment of any entry by the person who made it shall take away or affect any penalty, forfeiture or criminal liability theretofore accrued or incurred in respect of the entry.

(4) The Comptroller may make a refund of duty in accordance with any such cancellation or amendment of an entry, which shall be charged on the Treasury Fund and be statutory expenditure and may be paid accordingly.

(5) The cancellation or amendment of any entry shall be made in the prescribed manner.

23. Amendment of entries by officers - (1) Any officer, for the purpose of correcting any part of any entry, may amend that entry before it is passed.

(2) No such amendment shall take away or affect any penalty, forfeiture, or criminal liability theretofore accrued or incurred in respect of the entry.

24. Goods to be dealt with according to entry - (1) All goods in respect of which any entry has been made and passed shall forthwith be dealt with in accordance with the entry and with the provisions of this Act in respect of goods so entered.

(2) Every person who is knowingly concerned in any contravention of this section commits an offence against this Act.

PART IV
IMPORTATION, EXPORTATION AND
REMOVAL WITHIN SAMOA

Ports of Entry, Customs Airports

25. Declaring port of entry - (1) It is hereby declared that the port of Apia is a port of entry for the purposes of this Act.

(2) The limits of that port are a circle of 2 miles' radius from the main wharf existing thereat and shall include all harbour works, wharves, jetties, installations and buildings directly used in connection therewith, and also all areas of sea included within that circle.

26. Other ports of entry - (1) The Minister may from time to time, by order, appoint any other port, harbour, or place to be a port of entry for the purposes of this Act, and define the limits and determine the name of that port.

(2) The limits of any port of entry so declared may comprise a portion of the marginal or other waters of Samoa though not included within the territorial limits of Samoa.

(3) A port of entry may be so appointed for any specified limited purposes exclusively, or for all purposes with specified exceptions, or without any such limitation, and if any such limitation is so imposed the port shall be deemed a port of entry in respect of the purposes so authorised only.

(4) The Minister may from time to time, by order, declare that any port shall cease to be a port of entry for the purposes of this Act, or alter the limits or the name of any port, or impose any limitation upon the purposes for which any port shall be a port of entry, or remove or alter any such limitation.

27. Boarding stations - (1) The Comptroller may, by warrant under his hand and published in the Gazette and in a newspaper circulating in Samoa:

(a) Appoint stations or places at which ships arriving at or departing from any port shall bring-to for the boarding or landing of officers of Customs;

(b) Appoint particular parts of any port at which ships laden with any particular cargo shall moor and discharge such cargo.

(2) Any such appointment may be in like manner revoked.

28. Wharves - (1) The Comptroller may, by warrant under his or her hand and published in the Gazette and in a newspaper circulating in Samoa, appoint proper places within any port to be wharves for the loading and unloading of goods, and declare the limits of such wharves and fix the names thereof.

(2) The Comptroller may, in like manner, impose such restrictions as the Comptroller thinks fit with respect to the use of any such wharf; and so long as any such restrictions exist the wharf shall be deemed to be a wharf under this Act for such purposes only as are consistent with those restrictions.

(3) The Comptroller may, in like manner, declare that any wharf shall cease to be a wharf for the purposes of this Act, or may alter the limits or the name of the wharf, or alter or remove any restriction imposed upon its use.

29. Sufferance wharves - When the Comptroller is satisfied that for any particular purpose there is no suitable wharf available, the Comptroller may, in writing, appoint any place within a port as a sufferance wharf for that purpose, and permit its use for that purpose, subject to such conditions and restrictions and for such time as he or she thinks fit.

30. Customs airports - (1) It is hereby declared that the Faleolo aerodrome is a Customs airport.

(2) Subject to the concurrence of the Minister of Civil Aviation and to such conditions as to security and otherwise as that Minister thinks fit, the Minister may, by warrant under the Minister’s hand published in the Gazette and a newspaper circulating in Samoa, appoint any other aerodrome to be a Customs airport, and may in like manner and with the like concurrence revoke any such appointment.

31. Examination stations at Customs airports - (1) Subject to the concurrence of the Minister of Civil Aviation, the Minister may, by warrant under his or her hand published in the Gazette and in a newspaper circulating in Samoa, appoint for the purposes of this Act a place at any Customs airport to be an examination station for the loading and unloading of goods and for the embarking and disembarking of passengers.

(2) The Minister may from time to time, with the like concurrence and in like manner:

(a) Alter the limits of any examination station; or

(b) Impose such conditions and restrictions as the Minister thinks fit in respect of the use of any examination station; or

(c) Vary or revoke any such conditions or restrictions; or

(d) Revoke the appointment of any examination station.

(3) Any examination station which has any restrictions imposed pursuant to this section shall be an examination station under this Act for such purposes only as are consistent with those restrictions.

32. Examining places - The Minister may, by warrant under the Minister’s hand, appoint at any port or Customs airport places for the examination by the Customs of goods subject to the control of the Customs; and any such appointment may be in like manner revoked.

33. Customs containerbases - (1) The Minister may from time to time by notice in the Gazette and in a newspaper circulating in Samoa, appoint places, at any port or Customs airport, to be Customs containerbases for the reception, examination, or protection of goods that are subject to the control of the Customs and are carried or to be carried in bulk cargo containers.

(2) The Minister may in like manner impose such conditions and restrictions as the Minister thinks fit in respect of the use of any Customs containerbase, and vary or revoke any such conditions or restrictions.

(3) The Minister may by notice in writing to the controlling authority of any Customs containerbase revoke the appointment of the containerbase.

(4) Where an appointment is revoked under this section, the revocation shall take effect on such date as is specified in the notice of revocation or, if no date is so specified, from the time of the receipt by the controlling authority of the notice of revocation.

(5) Notice of the revocation of any such appointment shall be published by the Comptroller in the Gazette and in a newspaper circulating in Samoa.

34. Duties of controlling authorities - (1) The controlling authority of every wharf, Customs airport or Customs containerbase shall provide and maintain at the wharf or airport, to the satisfaction of the Minister:

(a) Suitable office accommodation, at such place or places as the Minister may direct, for the exclusive use of officers of Customs employed at the wharf, airport, or containerbase; and

(b) Such suitable transit buildings or parts of buildings as the Minister may declare to be requisite in respect of the wharf, Customs airport, or Customs containerbase, together with suitable weighing appliances for use in those buildings or parts of buildings by officers of Customs.

(2) The controlling authority of every wharf, Customs airport or Customs containerbase shall store goods subject to the control of the Customs in such manner and in such place as the Comptroller or other proper officer of Customs may direct.

35. Storage charges - (1) Subject to the provisions of subsection (2) no charges shall be made by any controlling authority for the reception or storage of any goods in any transit building or on any wharf so long as the goods remain subject to the control of the Customs.

(2) Where goods remain subject to the control of the Customs for a longer period than 96 hours (exclusive of holidays) or such extended period as may be permitted by the Comptroller to enable examination weighing analysis, or testing for Customs purposes, after their reception into any transit building or on to any wharf, there shall be payable on those goods by the importer or exporter thereof such storage charges as the controlling authority determines by regulations made in that behalf.

36. Security in respect of wharves and examining places - (1) Before appointing any wharf, sufferance wharf, Customs containerbase or examining place under this Act, or as a condition of the continuance of any such appointment, the Minister shall require the controlling authority or other person having the use of that wharf, containerbase, or place to give security to the satisfaction of the Minister for the payment of duty on all goods which are wrongfully removed by any person from that wharf, containerbase, or place.

(2) To the extent of that security the controlling authority or other person having the use of a wharf, sufferance wharf, Customs containerbase, or examining place duly appointed under this Act shall be liable from time to time for all duty payable on goods which the Comptroller is satisfied have been so wrongfully removed, in the same manner as if those goods had been imported by that controlling authority or other person and entered for home consumption, and he or she shall not be released from liability under this section by virtue of any other provision of any Customs Act or because a security previously given has been cancelled or for any other reason.

(3) All the provisions of this Act as to securities required by the Comptroller shall, so far as they are applicable, and with all necessary modifications, apply to securities under this section.

Arrival of Ships and Aircraft

37. Ships to come into port of entry only - (1) The master of any ship except a coastal ship shall not, without the written permission of the Comptroller, cause or permit his or her ship to enter any place in Samoa other than a port of entry, unless driven there by accident, stress of weather, or other necessity.

(2) Any master who acts in contravention of this section commits an offence and shall be liable to a fine not exceeding 50 penalty units.

38. Aircraft to land at Customs airport only - (1) Subject to section 39, the pilot in command of any aircraft shall not, without the permission of the Minister given with the concurrence of the Minister of Civil Aviation, cause or permit the aircraft to land at any place other than a Customs airport:

(a) For the first time on any journey from any country outside Samoa; or

(b) While it is carrying any goods brought in that aircraft from any country outside Samoa and not yet delivered from the control of the Customs.

(2) A person importing or concerned in importing any goods in any aircraft shall not bring the goods into Samoa at any place other than a Customs airport.

(3) Every person who acts in contravention of any provision of this section commits an offence and shall be liable to a fine not exceeding 50 penalty units.

39. Aircraft landing at a place other than a Customs airport - (1) Section 38 shall not apply in relation to any aircraft flying from any country outside Samoa if the aircraft is required under or by virtue of any enactment relating to air navigation, or is compelled by accident, stress of weather or other necessity, to land at a place other than a Customs airport.

(2) The pilot in command of any aircraft that is so required or compelled to land:

(a) Shall, unless the place of landing is an aerodrome, forthwith report to an officer of Customs or to a member of the Police;

(b) Shall, if the place of landing is an aerodrome, forthwith report the arrival of the aircraft and the place whence it came to the person for the time being in charge of the aerodrome;

(c) Shall not, without the consent of an officer of Customs, permit any goods carried in the aircraft to be unloaded from it, or any of the crew or passengers to depart from its vicinity;

(d) Shall comply with any directions given by an officer of Customs in respect of any goods carried in the aircraft.

(3) No passenger or member of the crew of any aircraft that is so required or compelled to land shall leave the vicinity of the aircraft without the consent of an officer of Customs or member of the Police.

(4) Nothing in this section shall prohibit the departure of crew or passengers from the vicinity of an aircraft or the removal of goods from it if that departure or removal is necessary for reasons of health or safety, or for the preservation of life or property.

(5) The pilot in command of any aircraft to which this section applies shall not be held to have committed a breach of this section if the pilot proves that:

(a) No officer of Customs or member of the Police was readily accessible; and

(b) The pilot did not permit any goods to be unloaded from the aircraft or any passengers to depart from its vicinity; and

(c) As soon as was practicable, the pilot resumed and completed the flight.

(6) Every person in charge of an aerodrome to whom a report is made under subsection (2)(b) shall forthwith report the arrival of the aircraft to an officer of Customs.

(7) Every person who acts in contravention of any of the provisions of this section commits an offence and shall be liable to a fine not exceeding 50 penalty units.

40. Transhipment of goods - (1) Except as permitted by the Comptroller, the master of any coastal ship or the pilot in command of any aircraft (other than an aircraft arriving on a journey from any country outside Samoa) shall not, at any place other than a port of entry or Customs airport, cause or permit any goods to be transhipped into his or her ship or aircraft from:

(a) Any ship except a coastal ship; or

(b) Any aircraft arriving on a journey from any country outside Samoa.

(2) This Part of this Act shall apply:

(a) To any goods so transhipped otherwise than at a port of entry or Customs airport; and

(b) To any ship or aircraft into which such goods are transhipped,-

as if the goods had been loaded into that ship or aircraft in a country outside Samoa.

(3) Every master or pilot in command who acts in contravention of subsection (1) commits an offence and shall be liable to a fine not exceeding 50 penalty units or 3 times the value of the imported goods, whichever is the greater, and the court shall order that the goods and any ship or aircraft used for their transshipment shall be forfeited to the State.

Amended by Schedule 2 of the Fines (Review and Amendment) Act 1998.

41. Interference with cargo - If at any time after any ship or aircraft carrying goods brought from any country outside Samoa arrives within the territorial limits of Samoa, and, before a report is made in accordance with section 46:

(a) Bulk is broken; or

(b) Any alteration is made in the stowage of any goods carried, so as to facilitate the unloading of any part thereof before due report has been made; or

(c) Any part of the goods is staved, destroyed, or thrown overboard, or any package is opened,-

and the matter is not explained to the satisfaction of the Comptroller, the master of the ship or pilot in command of the aircraft shall be guilty of an offence and shall be liable to a fine not exceeding 10 penalty units.

42. Boarding of ships at sea - (1) The master of every ship arriving within the territorial limits of Samoa shall bring the ship to for boarding on being approached by or hailed or signalled from any vessel in the service of the Customs having hoisted the Customs flag, or from any other vessel in the service of the Government having hoisted the proper ensign and pendant, and shall by all reasonable means facilitate the boarding of the ship by the officers of Customs or by an officer of the vessel so approaching, hailing or signalling.

(2) If the master fails to comply with any provision of this section he commits an offence and shall be liable to a fine not exceeding 10 penalty units.

43. Boarding of ships at boarding stations - (1) The master of every ship arriving at any port from any country outside Samoa shall bring his ship to for boarding at the boarding station appointed for that port under this Act; and shall by all reasonable means facilitate the boarding of the ship by the officers of Customs.

(2) If a master fails to comply with any provision of this section he or she commits an offence and shall be liable to a fine not exceeding 10 penalty units.

44. Stations of ships - (1) The master of every ship, after the ship has been brought to at the boarding station and boarded by the officer, and after receiving permission from the proper officer of Customs, shall come up to the proper place of mooring or unloading as quickly as practicable without touching at any other place.

(2) After a ship has arrived at the proper place of mooring or unloading, it shall not, except by the authority of the Comptroller or by direction of the harbour or port authority, be removed therefrom before the discharge of the cargo intended to be discharged at that port.

(3) If any provision of this section is contravened, the master of the ship shall be guilty of an offence and shall be liable to a fine not exceeding 10 penalty units.

45. Aircraft to be brought to examination station - (1) The pilot in command of every aircraft arriving at a Customs airport:

(a) For the first time on any journey from any country outside Samoa; or

(b) While it is carrying goods brought in that aircraft from any country outside Samoa and not yet delivered from the control of the Customs,-

shall, on landing, forthwith take his aircraft to the examination station at the airport.

(2) The pilot shall not be held to have committed a breach of subsection (1) if the pilot satisfies the Comptroller that:

(a) He or she was prevented, by circumstances over which he or she had no control, from so taking the aircraft to the examination station; and

(b) After report had been duly made by him pursuant to section 46, all the goods carried in the aircraft were conveyed to the examining place at that airport.

(3) After an aircraft has arrived at the examination station it shall not, except by the authority of the Comptroller or by direction of the controlling authority of the Customs airport, be removed therefrom before the disembarkation of passengers and unloading of cargo intended for that airport has been completed.

(4) If any provision of subsection (1) or subsection (3) is contravened the pilot shall be guilty of an offence and shall be liable to a fine not exceeding 20 penalty units.

46. Inward reports - (1) This section shall apply to:

(a) Every ship, except a coastal ship; and

(b) Every aircraft arriving at a Customs airport:

(i) For the first time on any journey from any country outside Samoa; or

(ii) While it is carrying any goods brought in that aircraft from any country outside Samoa and not yet delivered from the control of the Customs.

(2) On the arrival at any port or Customs airport of any ship or aircraft to which this section applies, the master or owner of the ship, or, as the case may be, the pilot in command or owner of the aircraft, shall within such time or times as may be prescribed:

(a) Deliver to the Comptroller or other proper officer an inward report in such form and manner, containing such particulars, verified by declaration, and with such supporting documents, as may be prescribed; and

(b) Answer all questions asked by the Comptroller or other proper officer relating to the ship or aircraft and it passengers, crew, cargo, stores and voyage.

(3) If the master or owner or pilot, as the case may be, fails to comply with any provision of subsection (2) he or she commits an offence and shall be liable to a fine not exceeding 20 penalty units.

(4) If the inward report so delivered is false, misleading, or defective in any particular, or if any document so delivered is not genuine or is false or misleading, or if the answer to any question is false or misleading, the master or pilot and the owner shall each be guilty of an offence and shall be severally liable to a fine not exceeding 20 penalty units.

47. Reports of wrecked ships and aircraft - (1) When any ship or any aircraft carrying goods taken on board in any country outside Samoa and not yet delivered from the control of the Customs is lost or wrecked within the territorial limits of Samoa, the master or owner of the ship or, as the case may require, the pilot in command or owner of the aircraft, shall without unnecessary delay report the loss or wreck to the Collector at the port nearest to the place where the ship or aircraft was lost or wrecked, and shall comply, so far as it is possible for him or her to do so with the provisions of section 46(2)(a) and (b).

(2) If any of the provisions of this section are not complied with, the master or pilot and the owner shall each be guilty of an offence and shall be severally liable to a fine not exceeding 10 penalty units.

Importation

48. "Importation" defined - (1) For all the purposes of this Act goods shall, except where otherwise expressly provided, be deemed to be imported into Samoa if and so soon as in any manner whatever, whether lawfully or unlawfully, they are brought or come within the territorial limits of Samoa from any country outside Samoa.

(2) Goods whose destination is outside the territorial limits of Samoa, and ships' stores, shall not be deemed to have been so imported unless, while they are within those limits, they are removed from the ship or aircraft in which they arrived there, but if so removed they shall for all the purposes of this Act be deemed to have been imported so soon as they were brought within the territorial limits of Samoa as aforesaid.

49. Prohibited imports - (1) It shall not be lawful to import into Samoa any of the goods specified in the First Schedule hereto.

(2) Save in pursuance of a licence granted by the Minister, and subject to any conditions imposed by the Minister in granting a licence, it shall not be lawful to import into Samoa:

(a) Repealed by section 10 of the Arms Amendment Act 1978.

(b) Any used sack, used bag, used pack, used bale, or other similar used container, if such sack, bag, pack, bale or other container is substantially fabricated of jute, flax, sisal or similar material of vegetable origin.

(3) Subject to subsection (4), the Head of State may from time to time by order prohibit the importation into Samoa of:

(a) Any specified goods;

(b) Goods of any specified class or classes;

(c) All goods except goods of a specified class or specified classes;

(d) All goods whatsoever (without specification of any such goods or of the class or classes to which they belong).

(4) The Head of State may exercise the powers conferred by subsection (3) if in the Head of State’s opinion such exercise is necessary:

(a) In the public interest; or

(b) For the protection of the revenue; or

(c) For the efficient administration of the Customs Acts; or

(d) For the prevention of fraud or deception, whether in relation to the Customs Acts or not; or

(e) For the prevention of any infectious disease within the meaning of the Health Ordinance 1959; or

(f) In respect of goods whose sale in Samoa would be an offence against the law.

(5) Any prohibition imposed pursuant to this section:

(a) May be general; or

(b) May be limited to the importation of goods from any specified place or by or from any specified person or class of persons; or

(c) May, whether general or limited, be absolute or conditional.

(6) Any such conditional prohibition may allow the importation of goods:

(a) Under the authority of a licence, or a permit (whether granted before or after the importation of the goods), or a consent, to be granted by the Minister or by any other prescribed person upon or subject to such terms or conditions (if any), not inconsistent with the provisions of the prohibition, as may be imposed by the Minister or other person granting the licence, permit, or consent, or

(b) On or subject to any other prescribed conditions whatsoever.

(7) All orders in force at the commencement of this Act prohibiting the importation of any goods into Samoa shall be deemed to have been made under this section, and shall continue in force accordingly until revoked.

(8) Every person commits an offence against this section who:

(a) Imports into Samoa or unships or lands in Samoa any goods whose importation is prohibited by this section or by any order made thereunder and in force at the time of importation; or

(b) Commits any breach of, or fails in any respect to comply with, any term or condition on or subject to which there has been granted, under any order made under this section, any licence, permit, or consent under the authority of which any goods are imported into Samoa; or

(c) Is knowingly concerned in any importation, unshipment, landing, breach, or non-compliance to which any provision of paragraph (a) or paragraph (b) applies; or

(d) Without lawful justification or excuse, removes from any wharf, Customs airport, Customs containerbase, or examining place any imported goods whose importation constitutes an offence against this section; or

(e) Is knowingly concerned in or connives at the removal from any wharf, Customs airport, Customs containerbase, or examining place of any goods whose importation constitutes an offence against this section.

(9) Where any goods are imported into Samoa under the authority of a licence or permit or consent granted under an order made under this section, and any person has knowingly made any false declaration or statement:

(a) For the purpose of obtaining that licence, permit, or consent; or

(b) As to compliance with any condition on or subject to which the licence, permit, or consent was granted,-

he or she shall be guilty of an offence against this section.

(10) Every person who commits an offence against this section is liable to a fine not exceeding 50 penalty units or twice the value of the goods to which the offence relates, whichever sum is the greater.

(11) Any goods in respect of which any offence against this section is committed shall be forfeited.

(12) No goods otherwise dutiable shall be exempt from duty because their importation is unlawful.

50. Importation of brandy, whisky and rum - (1) Except as provided in subsection (3), no brandy imported into Samoa shall be delivered from the control of the Customs unless the Comptroller is satisfied that:

(a) It is wholly the distillate of the fermented juice of fresh grapes; and

(b) It has been matured by storage in wood for a period of not less than 3 years.

(2) Except as provided in subsection (3), no whisky or rum imported into Samoa shall be delivered from the control of the Customs unless the Comptroller is satisfied that it has been matured by storage in wood for a period of not less than:

(a) Fives years in the case of whisky; and

(b) Two years in the case of rum.

(3) Any brandy, whisky, or rum that does not conform to the requirements of this section may be delivered from the control of the Customs, by direction of the Comptroller, if he or she is satisfied that it is intended for scientific or industrial use or for such other purposes as he or she may permit.

51. Goods not to be landed or dealt with without permission - (1) Except as provided by this Act, no goods which are subject to the control of the Customs, and no goods which would become subject to that control if unshipped or landed, shall be unshipped or landed from any ship or aircraft to which this subsection applies, except pursuant to:

(a) An entry made and passed in respect of those goods; or

(b) A written permit granted by the Comptroller in respect thereof:

PROVIDED THAT if the landing of goods from any ship or aircraft is necessary for reasons of health or safety, or for the preservation of life or property, and if the permission of the Comptroller or other proper officer cannot readily be sought, the goods may be landed without such permission.

(2) Subsection (1) shall apply to:

(a) Every ship, except a coastal ship; and

(b) Every aircraft arriving at a Customs airport while carrying any goods brought in that aircraft from any country outside Samoa.

(3) Subsection (1) shall not apply to any pallet that has a value of less than $20 and is imported laden.

(4) Every person who acts in contravention of any provision of this section commits an offence and shall be liable to a fine not exceeding 50 penalty units, and the goods in respect of which the offence is committed shall be forfeited.

52. Comptroller's permits - (1) Goods unshipped, landed, or removed under a Comptroller's permit shall be dealt with in accordance with the permit and with any directions given by the Comptroller from time to time.

(2) This Act shall apply to such goods in the same manner as if they had not been unshipped, landed or removed, and for this purpose they shall be deemed constructively to have remained upon or in the ship, aircraft, wharf, Customs airport or examining place from which they were so unshipped, landed or removed.

(3) Any permit issued for the unshipment, landing, or removal of bulk cargo containers to the controlling authority of a Customs containerbase or an examining place shall relate to such containers generally.

(4) A permit for the unshipment, landing, or removal of pallets may relate to pallets generally, or to pallets imported in any particular ship or aircraft, or to any specified class of pallets, or to pallets imported in specified circumstances.

(5) Any permit may be granted subject to such conditions and restrictions as the Collector thinks fit.

(6) Subject to the succeeding provisions of this section, if in the case of a permit granted to the controlling authority of a Customs containerbase or an examining place pursuant to subsection (4) the Collector has reasonable cause to believe that the controlling authority has committed a breach of any provision of this Act or of any regulations thereunder or of any condition or restriction imposed under this Act or such regulations, he or she may, by notice in writing to the controlling authority, revoke the permit, or suspend it for any period specified in the notice.

(7) Where a permit is revoked or suspended under this section, the revocation or suspension shall take effect on such date as is specified in the notice of revocation or suspension or, if no date is so specified, from the time of the receipt by the controlling authority of the notice of revocation or suspension.

(8) If such goods are at any time dealt with by any person contrary to the terms of the permit or to the directions of the Comptroller, they shall be deemed for all the purposes of this Act to have been unlawfully unshipped, landed or removed by that person as if the permit had not been granted.

53. Method of unshipment - (1) All goods on any ship which are subject to the control of the Customs, or which would become subject to that control if unshipped or landed, shall, if unshipped, be either:

(a) Landed at a wharf directly, or after direct conveyance to a wharf by water within the limits of the port; or

(b) Transhipped directly, or after direct conveyance by water within the limits of the port, to the ship into which they are to be transhipped for export removal.

(2) All goods on any aircraft, being goods brought by that aircraft from any country outside Samoa, shall, if unshipped, be either:

(a) Landed directly at an examination station or, if the aircraft does not come to an examination station, conveyed directly from the aircraft to the examining place at the Customs airport; or

(b) Transhipped directly, or by direct conveyance within a Customs airport, to the aircraft into which the goods are to be transhipped for export or removal.

(3) Every person who is knowingly concerned in any dealing with goods in contravention of this section commits an offence and shall be liable to a fine not exceeding 20 penalty units.

54. Removal of goods from wharf, airport, etc. - (1) Except as provided by this Act, no goods that are subject to the control of the Customs shall be removed from any wharf, Customs airport, Customs containerbase, or examining place except:

(a) With the permission of the proper officer of Customs after entry has been made and passed in respect thereof; or

(b) In pursuance of a written permit granted by the Collector in respect thereof.

(2) Subsection (1) shall not apply to any pallet that has a value of less than $20 and is imported laden.

(3) Every person who acts in contravention of any provision of this section commits an offence and shall be liable to a fine not exceeding 50 penalty units, and the goods in respect of which the offence is committed shall be forfeited.

55. Kinds of entry of imported goods - Except as provided in section 56 or section 57 all imported goods, when they have arrived at their port of discharge, or with the consent of the Comptroller at any time before their arrival, shall be there entered by the importer:

(a) For home consumption; or

(b) For warehousing; or

(c) For export; or

(d) For removal.

56. Passenger's effects exempt from entry - Goods being the personal baggage or household or other effects belonging to and accompanying passengers in any ship or aircraft, and not being dutiable goods imported for the purpose of sale or exchange or as trade samples, may, subject to any prescribed conditions, be imported or exported without entry.

57. Certain goods exempt from entry- The following goods may, subject to any prescribed conditions, be imported or exported without entry:

(a) Such bulk cargo containers, and such wagons, trolleys, or wheeled pallets specially designed for the handling of bulk cargo containers, as may be prescribed;

(b) Any pallet which has a value of less than $20 and is imported laden:

PROVIDED THAT in any case where the Collector is satisfied that the pallet is imported for sale or re-use in Samoa he or she may require that entry be made;

(c) Any pallet which has a value of less than $20 and is imported unladen, and any pallet (whether imported laden or unladen) which has a value of $20 or more, being in either case a pallet which is imported temporarily and in respect of which a Collector's permit for removal is granted under section 54;

(d) Such other goods or classes of goods as may be prescribed.

58. When entry to be made - (1) Subject to section 60, entries shall be made of all goods unshipped or to be unshipped at any port, or removed to any port, within such respective times after the arrival of the goods at that port as may be prescribed, or within such further time (if any) as the Comptroller may see fit to allow, but so that, if the goods are placed in quarantine, at least 7 days shall be allowed for entry after their release from quarantine.

(2) If default is made in the entry of any goods pursuant to this section, the Comptroller may cause the goods to be removed to a warehouse, and if the goods are not claimed and entries passed therefor within 1 month after such removal, duty shall thereupon become due and payable on the goods as if entered for home consumption, and the goods may be sold by the Comptroller.

(3) If any goods in respect of which default has been so made are, in the opinion of the Comptroller, of a perishable nature, they may be sold at any time the Comptroller thinks fit, either before or after warehousing.

59. Vessels or aircraft imported otherwise than as cargo - (1) Notwithstanding anything in this Act, entries shall be made in respect of such ships and other vessels, and in respect of such aircraft, being ships, vessels and aircraft imported into Samoa otherwise than as cargo, as the Minister may from time to time determine by notice in the Gazette.

(2) For the purpose of making entries in respect of any ship or vessel or aircraft imported into Samoa otherwise than as cargo, and for all other purposes of the Customs Acts, every such ship, vessel or aircraft shall be deemed to have been imported as cargo and to have been unshipped as such on its arrival.

60. Production of licence or permit for restricted goods - Where under this Act or any other Act, or under any regulations or order made under this Act or any other Act, the importation of any goods, or of goods of any class or kind, is prohibited except under the authority of a licence or permit, the Comptroller or other proper officer may if he thinks fit refuse to accept an entry for those goods, or for any goods of that class or kind, until a licence or permit for their importation is produced to him.

61. Sight entries - (1) If the importer cannot immediately supply the full particulars for making an entry, and makes by himself or herself or his or her agent a declaration to that effect before the Comptroller or other proper officer, he or she may make a sight entry in the prescribed form.

(2) A sight entry, on being passed by the Comptroller, shall be warrant for the landing and examination of the goods by the importer.

(3) The importer of the goods included in a sight entry shall, within 7 days after the passing of that entry, or within such further time as is allowed by the Comptroller, make complete entry thereof; and if he or she makes default in so doing the goods may be dealt with by the Comptroller as if no sight entry had been made.

(4) A complete entry of the goods included in a sight entry shall be made in the same manner as if the sight entry had not been made.

62. Delivery of goods on sight entry - (1) The Comptroller may, if the Comptroller thinks fit, deliver goods from the control of the Customs for home consumption in pursuance of a sight entry but only on receiving such security as he or she thinks sufficient to cover the full amount of duty.

(2) Complete entry of the goods for home consumption shall thereafter be made by the importer within such time as the Comptroller appoints; and if the importer makes default in making such entry he or she commits an offence and shall be liable to a fine not exceeding 20 penalty units.

(3) Goods so delivered on a sight entry shall, on such delivery, be deemed to have been entered for home consumption.

63. Entry of imported goods for home consumption - Except as provided in section 164, when any imported goods have been entered for home consumption the importer shall forthwith pay to the Comptroller or other proper officer the duties (if any) payable thereon.

64. Importer may be required to furnish samples and illustrations - The importer of any goods shall furnish free of charge, for the use of the Customs, such samples or such illustrations, drawings or plans relative to the goods as may be required by the Comptroller for purposes of analysis, classification or record.
Removal Within Samoa and Exportation

65. Removal of imported goods within Samoa - (1) No imported goods subject to the control of the Customs shall be placed on any ship, boat, lighter, or other conveyance for removal within Samoa until entry for removal has been duly made and passed therefor in the prescribed form and manner.

(2) When any imported goods have been entered for removal the importer shall forthwith remove them to another port of entry in accordance with the entry, without payment of duty in the first instance.

(3) The Comptroller may require from the importer security for the due removal of the goods in accordance with the entry, and for the payment of the duty thereon.

(4) When the goods so removed have arrived at their port of destination, or with the consent of the Comptroller at any time before their arrival, they shall be there entered for home consumption, warehousing, export or further removal, in the same manner as if no former entry has been made therefor, and all the provisions of this Act shall apply accordingly.

(5) When any goods so entered for removal to another port arrive at that port they shall be forthwith brought to a wharf or an examining place or a Customs containerbase (as the case may require) appointed at that port for the examination of goods subject to the control of the Customs.

(6) If any goods are dealt with in contravention of subsection (1), they shall be forfeited; and any person so dealing with them commits an offence and shall be liable to a fine not exceeding 20 penalty units.

66. Export of goods subject to control of Customs - (1) No goods subject to the control of the Customs shall be placed on board any ship, boat, lighter, or other vessel or loaded into any aircraft or packed into any bulk cargo container in a Customs containerbase, to be shipped for export until entry has been duly made and passed therefor in the prescribed form and manner:

PROVIDED THAT, where the Collector is satisfied in respect of any goods that their exportation is not prohibited by any Order made under section 73 of this Act, he may permit such entry to be made within 6 days after the goods have been so shipped.

(2) When any imported goods have been entered for export the importer shall forthwith export them to a country outside Samoa in accordance with the entry and with the provisions of this Act relating to the exportation of goods, and, except as provided in section 164, no duty shall be payable thereon.

(3) If any goods are dealt with in contravention of subsection (1), they shall be forfeited; and any person so dealing with them commits an offence and shall be liable to a fine not exceeding 20 penalty units.

67. Entry for export of goods not subject to control of Customs - (1) When goods not subject to the control of the Customs are shipped for export, entry thereof for export shall be made, in the prescribed form and manner, before shipment or within 6 days after shipment, or within such further time as may be prescribed.

(2) If entry is not made in accordance with this section, the exporter and every person knowingly concerned in the exportation or intended exportation of the goods shall be guilty of an offence against this Act.

68. Method of shipment - (1) Goods subject to the control of the Customs for export or removal within Samoa shall be brought to the ship, aircraft or vehicle in which they are to be exported or removed by the most direct means reasonably available.

(2) Every person who deals with or is knowingly concerned in dealing with goods in contravention of this section commits an offence and shall be liable to a fine not exceeding 20 penalty units.

69. Goods not shipped according to entry - (1) If any goods entered for export or removal within Samoa are not shipped according to the entry, the person making the entry shall immediately give to the Comptroller notice of the failure to ship and, as required by the Comptroller, cancel or amend the entry.

(2) Every person commits an offence against this Act who fails to comply with any provision of this section.

70. Information and securities in respect of exported goods - (1) When any goods have been entered for export the Comptroller may require the person making the entry to produce all documents relating to the goods, and, if the goods are subject to the control of the Customs, to give security that they will be landed at the place for which they are entered or otherwise accounted for to the satisfaction of the Comptroller.

(2) If required by the Comptroller, a certificate in the prescribed form, to be given by such person as may be prescribed, shall be produced by the exporter in proof of the due landing, according to the export entry, of any goods which at the time of shipment were subject to the control of the Customs.

(3) The Comptroller may refuse to allow any other goods subject to the control of the Customs to be exported by any person who fails within a reasonable time to produce any certificate so required of the landing of any such goods previously exported by him, or to account for such goods to the satisfaction of the Comptroller.

71. Exported goods not to be relanded - (1) No goods shipped for export shall be unshipped or landed, except in a country outside Samoa, without the permission of the Comptroller or some other proper officer of Customs.

(2) If any goods which at the time of shipment were subject to the control of the Customs are unshipped or landed in breach of this section, they shall be forfeited.

(3) If any goods are unshipped or landed in contravention of this section, the master and owner of the ship, or the pilot in command and owner of the aircraft, as the case may be, and every person knowingly concerned in such unshipment or landing, shall be severally liable to a fine not exceeding 20 penalty units.

72. Time of exportation - For the purposes of this Act the time of exportation of goods shall be deemed to be the time at which the exporting ship leaves the limits of her last port of call in Samoa, or at which the exporting aircraft departs from the last Customs airport at which it landed immediately before proceeding to a country outside Samoa.

73. Prohibited exports - (1) The Head of State may from time to time, by Order, prohibit the exportation of any goods:

(a) Being arms, explosives, or military or naval stores, or being goods which, in the Head of State’s opinion, may, if exported, be used as or in the manufacture of arms, explosives, or military or naval stores, or for any purpose of war; or

(b) Being goods the prohibition of the exportation of which is, in the Head of State’s opinion, necessary for the preservation of the flora or fauna of Samoa; or

(c) Being goods which have not been prepared or manufactured in accordance with or do not conform to any conditions as to purity, soundness or freedom from disease imposed by any law of Samoa; or

(d) Being goods the exportation of which would, in the Head of State’s opinion, be a source of danger to life or property at sea or in the air; or

(e) Being goods the prohibition of the exportation of which is, in the Head of State’s opinion, necessary in the public interest.

(2) The powers conferred on the Head of State by subsection (1) of this section shall extend to authorise the prohibition of the exportation of:

(a) Any specified goods;

(b) Goods of any specified class or classes;

(c) All goods except goods of a specified class or specified classes;

(d) All goods whatsoever (without specification of such goods or of the class or classes to which they belong).

(3) Any prohibition imposed pursuant to this section:

(a) May be general; or

(b) May be limited to the exportation of goods to any specified place or by or to any specified person or class of persons; or

(c) May, whether general or limited, be absolute or conditional.

(4) Any such conditional prohibition may allow the exportation of goods:

(a) Under the authority of a licence, permit or consent to be granted by the Minister or by any other prescribed person on or subject to such terms or conditions (if any), not inconsistent with the provisions of the prohibition, as may be imposed by the Minister or person granting the licence, permit or consent; or

(b) On or subject to any other prescribed conditions whatsoever.

(5) All orders and notices in force at the commencement of this Act prohibiting the exportation of any goods, shall be deemed to have been made under this section, and shall continue in force accordingly until revoked.

(6) Every person commits an offence against this section who:

(a) Exports, or ships, with intent to export, or conspires with any other person (whether that other person is in Samoa or not) to export, any goods from Samoa, contrary to the terms of any prohibitions in force with respect thereto; or

(b) Commits any breach of, or fails in any respect to comply with, any term or condition on or subject to which there has been granted, under any Order made under this section, any licence, permit, or consent; or

(c) Knowingly makes any false declaration or statement for the purpose of obtaining any such licence, permit, or consent; or

(d) Is knowingly concerned in any exportation, shipment, breach, or non-compliance to which paragraph (a) or paragraph (b) applies.

(7) All goods shipped on board any ship or aircraft for the purpose of being exported contrary to the terms of any such prohibition in force with respect thereto, and all goods waterborne for the purpose of being so shipped and exported, shall be forfeited.

(8) No such prohibition shall apply to goods which are already loaded into the exporting ship or aircraft at the time when the prohibition comes into force.

(9) Any prohibition under this section of the exportation of any goods shall, unless otherwise specified, extend and apply to the shipment of such goods for use as ships' stores.

(10) Any person who commits an offence against this section is liable to a fine not exceeding 50 penalty units or 3 times the value of the goods to which the offence relates, whichever is the greater.

Departure of Ships and Aircraft

74. Clearance of ships and aircraft - (1) Unless he or she has received from the Comptroller a certificate of clearance in the prescribed form:

(a) The master of any ship, except a coastal ship, shall not depart with his ship from any port; and

(b) The pilot in command of any aircraft shall not depart with his aircraft from any Customs airport for any country outside Samoa.

(2) If any provision of this section is contravened, the master and the owner of the ship, or, as the case may be, the pilot in command and the owner of the aircraft, shall each be guilty of an offence and shall be severally liable to a fine not exceeding 50 penalty units.

(3) If the master of any ship or the pilot in command of any aircraft attempts or threatens to commit an offence against this section, the Comptroller or other proper officer may (in addition to any power of seizure and detention under Part XIII for any offence so committed) seize and detain the ship or aircraft until a certificate of clearance has been obtained, and section 266 (relating to the offence of taking away ships or aircraft seized) shall apply in the same manner as if the ship or aircraft had been seized under Part XIII.

75. Reports outwards - (1) Before any certificate of clearance is granted to the master of any ship or the pilot in command of any aircraft, the master or pilot shall:

(a) Deliver to the Comptroller or other proper officer a report outwards in such form and manner, containing such particulars verified by declaration, and with such supporting documents, as may be prescribed; and

(b) Answer all questions asked by the Comptroller or other proper officer relating to the ship or aircraft and passengers, crew, cargo, stores, and intended voyage or journey; and

(c) Produce such other documents as may be required by the Comptroller or other proper officer relating to the ship or aircraft and her cargo.

(2) If the report so delivered is false, misleading, or defective in any particular, or if the answer to any such question is false or misleading, or if any document so delivered or produced is not genuine or is false or misleading, the master or pilot shall be guilty of an offence and shall be liable to a fine not exceeding 20 penalty units.

76. Entitlement to clearance - (1) Subject to the provisions of this and of any other Act, any ship or aircraft shall be entitled to a certificate of clearance when:

(a) Not less than 24 hours have elapsed after application for the clearance has been made to the Comptroller; and

(b) All inward cargo and stores of the ship or aircraft have been duly accounted for and all the other requirements of the law in regard to the ship or aircraft and her inward and outward cargo and stores have been duly complied with.

(2) Nothing in this section shall prevent the Comptroller, if he thinks fit, from granting the certificate at any time after application therefor if he is satisfied that the provisions of subsection (1)(b) have been duly complied with.

77. Boarding of outward ships and aircraft - (1) The master of every ship departing from any port shall, if required to do so by the proper officer, bring his or her ship to at the boarding station appointed for the port, and by all reasonable means facilitate boarding by officers of Customs.

(2) The pilot in command of every aircraft departing from a Customs airport for any country outside Samoa shall, if so required by the Comptroller or other officer, bring the aircraft to the examination station and by all reasonable means facilitate boarding by officers of Customs.

(3) The master of any ship or pilot in command of any aircraft shall not depart with the ship or aircraft from any port or Customs airport with any officer of Customs on board in the discharge of his or her duty, without the consent of that officer.

(4) If the master or pilot acts in contravention of any provision of this section he commits an offence and shall be liable to a fine not exceeding 10 penalty units.

78. Production of clearance - (1) The master of every ship and the pilot in command of every aircraft to whom a certificate of clearance has been granted shall, on demand by an officer of Customs, produce the certificate for examination by the officer and answer any questions the officer may put concerning the ship or aircraft and its passengers, crew, cargo, stores, and intended voyage of journey.

(2) If the master or pilot acts in contravention of any provision of this section he or she commits an offence against this Act.

79. Departure to be from port of entry or Customs airport only - (1) Except with the prior permission of the Minister, no ship shall:

(a) Depart for any country outside Samoa from any place in Samoa other than a port of entry, save after being driven there by accident, stress of weather, or other necessity; or

(b) Having cleared from any place in Samoa for any country outside Samoa, go to any place in Samoa other than a port of entry, unless driven there by accident, stress of weather, or other necessity.

(2) Except with the prior permission of the Minister, given with the concurrence of the Minister of Civil Aviation, no aircraft shall:

(a) Depart from any place in Samoa, other than a Customs airport, for any country outside Samoa; or

(b) Having obtained a certificate of clearance at any Customs airport in Samoa, land at any place in Samoa other than a Customs airport.

(3) Nothing in subsection (2)(b) shall apply in relation to any aircraft flying to any country outside Samoa if the aircraft is required under or by virtue of any enactment relating to air navigation, or is compelled by accident, stress of weather, or other necessity, to land at a place other than a Customs airport. Where any such aircraft is so required or compelled to land, the provisions of subsections (2) to (6) of section 39 shall apply.

(4) If any provision of this section, or of subsections (2) to (5) of section 39 (as applied by this section), is contravened, the master and the owner of the ship or, as the case may be, the pilot in command and the owner of the aircraft shall each be guilty of an offence and shall be severally liable to a fine not exceeding 20 penalty units.

Stores for Ships and Aircraft

80. Stores exempt from duty - (1) Subject to any prescribed restrictions, such an allowance of stores as the Comptroller thinks adequate for the passengers and crew and the service of every ship or aircraft about to depart (whether directly or otherwise) for any country outside Samoa may be shipped free of duty on entry for export under section 55 or from any warehouse or under drawback of duty.

(2) Such stores shall be shipped pursuant only to an order of the Comptroller on request made in the prescribed form and manner by the master or owner of the ship or the pilot in command or owner of the aircraft.

(3) On the issue of any such order in respect of warehoused goods, the stores therein mentioned shall be forthwith shipped in pursuance of the order in the same manner as if they had been entered for export, and all the provisions of this Act as to warehoused goods entered or shipped for export, so far as they are applicable, shall apply thereto accordingly.

(4) On the issue of any such order in respect of goods to be shipped under drawback, the goods shall be forthwith entered in the prescribed form and manner for shipment as ships' stores under drawback, and, save so far as is otherwise prescribed, all the provisions of this Act relating to drawbacks, so far as they are applicable, shall apply thereto accordingly as if the goods were for export and as if the master or owner of the ship or the pilot in command or owner of the aircraft, as the case may be, was the exporter.

(5) Without limiting the power to make regulations conferred by section 279, regulations may be made under that section:

(a) Determining what classes of goods are, or are not, to be deemed stores within the meaning of this section;

(b) Extending the provisions of this section, subject to such restrictions and conditions as are deemed necessary, to ships departing from Samoa and returning thereto without going to countries outside Samoa.

81. Stores subject to duty - (1) If any ship or aircraft not being entitled to receive stores free of duty under section 80 leaves any port of entry or Customs airport having on board dutiable stores shipped under the authority of that section or loaded elsewhere than in Samoa, duty shall be payable on those stores as if imported and entered for home consumption so far as they are consumed at any place, or in the course of any voyage or journey between any 2 places, within the territorial limits of Samoa at any time before the ship or aircraft becomes entitled under section 80 to receive stores free of duty.

(2) Entries shall be made and passed and duty paid on such stores in the prescribed manner and at the prescribed time.

(3) The owner and master of the ship or the owner and pilot in command of the aircraft, as the case may be, shall be deemed to be the importers of such stores.

(4) Any ship or aircraft to which this section relates shall not be entitled to a certificate of clearance at any port of Customs airport until duty under this section has been paid.

PART V
WAREHOUSES

Licensed Warehouses

82. Licensing of warehouses - (1) Any place of security for the deposit, keeping, and securing of dutiable goods without payment of duty thereon may be licensed under this Act:

(a) As a warehouse for the warehousing of dutiable goods generally;

(b) As a warehouse for the warehousing of such class or classes of dutiable goods as may be specified in the licence; or

(c) As a manufacturing warehouse in which dutiable goods may be warehoused for use in such manufacture or processing of goods as is permitted by this Act or by regulations to be carried on in manufacturing warehouses.

(2) Any 2 or more places of security may be licensed as one warehouse.

(3) Any such warehouse may be situated in any port or outside the limits of any port.

83. Application for licence - (1) Every person who desires to obtain a licence for a warehouse shall make application therefor to the Comptroller.

(2) The application shall be made by the occupier of the premises to which it relates.

84. Security for warehouse - (1) Before any licence for a warehouse is granted, the applicant therefor shall, if the Comptroller so requires, give such security as the Comptroller approves, and in such sum as he or she requires, for the payment of all duties which may become payable by the licensee under this Act in respect of any goods warehoused in that warehouse.

(2) The Comptroller may at any time require specified security to be given by any such licensee in substitution for any security theretofore given by him or her, and may cancel the last mentioned security accordingly.

(3) If any licensee fails or refuses to give any security required under this section, his or her licence may be cancelled by the Minister by notice published in the Gazette and in a newspaper circulating in Samoa.

85. Grant of licence - On receipt through the Comptroller of an application from the occupier of any warehouse, the Minister, in the Minister’s discretion, may grant to the occupier a licence for the warehouse, subject to section 84 and to such conditions as the Minister may direct, or may refuse the application.

86. Harbour, etc., authorities may hold licences - Notwithstanding anything in any Act to the contrary, any harbour, port, airport, or public authority having the control or management of any harbour, port, or airport may receive and hold a licence under this Act in respect of any warehouse in the occupation of that authority, and shall as the licensee thereof be subject to the same provisions, obligations, and liabilities as any other licensee under this Act.

87. Licence fees - (1) There shall be payable by the licensee of every warehouse an annual licence fee.

(2) The annual licence fee shall consist of:

(a) A sum computed on the basis of the cubic contents of the warehouse or otherwise in accordance with the scales set out in the Second Schedule; and

(b) In the case of a warehouse which, in the opinion of the Minister, on account of its distance from the Customhouse or for any other reason, requires supervision involving unusual expenditure, an additional sum to be determined by the Minister, not exceeding in any case $1000 a year; and

(c) In the case of any warehouse, if the Minister so determines, an additional sum, to be fixed by the Minister, sufficient to cover the reasonable expenses incurred by the supervising officer in travelling between his office or station and the warehouse.

(3) The measurement of the cubic contents of any warehouse shall be in accordance with the regulations.

(4) Every such licence fee shall be due and payable in advance on the 5th day of January in each year.

(5) On the first grant of a licence a proportionate part of the proper annual licence fee, for the period lapsing between the time at which the licence takes effect and the 5th day of January next succeeding, shall be due and payable by the licensee.

(6) On the cancellation, termination or surrender of any licence, the licensee shall be entitled to a refund or remission of a proportionate part of the licence fee for the current year of the licence, calculated from the date of such cancellation, termination or surrender to the end of that year. Any such refund shall be charged on the Treasury Fund and be statutory expenditure, and may be paid accordingly.

88. Termination of licence - Every licence for a warehouse shall be terminable by the Minister by not less than 3 months' notice in writing to the licensee.

89. Cancellation of licence - Any licence for a warehouse may be cancelled by the Minister at any time by notice published in the Gazette and in a newspaper circulating in Samoa:

(a) If any licence fee payable in respect of the warehouse is in arrear and unpaid for one month after the due date thereof; or

(b) If the licensee is convicted of any offence against the Customs Acts; or

(c) If the warehouse becomes, in the opinion of the Minister, unfit for the purpose for which it was licensed; or

(d) If the licensee becomes bankrupt or insolvent; or

(e) If the warehouse ceases to be in the occupation of the licensee.

90. Transfer of licence - The licence for a warehouse may be transferred by the licensee, with the consent of the Minister, but not otherwise, to any successor of the licensee in the occupation of the warehouse.

91. Surrender of licence - A licence for a warehouse may be surrendered at any time by the licensee by one month's notice in writing to the Comptroller.

92. Closing of warehouse - On the termination, cancellation or surrender of the licence for any warehouse, or on any warehouse otherwise ceasing to be licensed under this Act, the warehouse shall be closed, and all goods therein which are subject to the control of the Customs shall be removed to some other warehouse by the owner of the goods, or be exported or entered for home consumption, or be otherwise dealt with as the Comptroller may permit.

93. Restrictions on use of manufacturing warehouses - The use of a manufacturing warehouse for the purpose of manufacture shall be subject to such conditions, restrictions or exceptions as are prescribed by regulations or by the licence for that warehouse or by the directions of the Comptroller from time to time.

94. Structural alterations of warehouse - (1) No structural additions to or structural alterations of any warehouse and no new means of access or egress into or out of any warehouse shall be made without the written permission of the Comptroller.

(2) If any provision of this section is contravened the licensee shall be guilty of an offence and shall be liable to a fine not exceeding 20 penalty units.

Warehousing of Goods

95. Entry for warehousing