G/VAL/N/1/SLB/1  
 
13 October 2016  
(16-5517)  Page: 1/19 
Committee on Customs Valuation  Original: English  
 
 NOTIFICATION UNDER ARTICLE  22 OF THE  AGREEMENT  
ON IMPLEMENTATION OF ARTICLE VII  
OF THE  GENERAL AGREEMENT ON  
TARIFFS AND TRADE 1994  
SOLOMON ISLANDS  
The following communication, dated 15 September 2016 , is being circulated at the request of the 
delegation of  the Solomon Islands . 
_______________  
  
Customs Valuation  Act 200 9 
(No. 19 of 2009 ) 
Arrangement of Sections  
PART 1 – PRELIMINARY  
1. Short title and commencement.  
2. Interpretation  
3. Objects  
4. Act binds Crown  
PART 2 – CUSTOMS VALUE OF IMPORTED GOOD  
5. Customs value of i mported goods  
6. Inability to determine value of imported goods by reason of insufficient or unreliable 
information  
7. Transaction value of imported goods  
8. Transaction value of identical goods  
9. Transaction value of similar goods  
10. Transaction value not to apply  
11. Deductive value  
12. Computed value  
13. Fall-back value  
14. Importer advised of method of determination  
15. Value of goods to be declared in the currency of Solomon Islands  
16. Review of determinations and other decisions  
PART 3 – CUSTOMS OFFENCES  
17. False information  
18. Obstruction of customs officers  
19. Smuggling  
20. Prohibited imports or exports  
21. Unauthorised movement  
22. Corruption  G/VAL/N/1/ SLB/1 
 
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 23. Offences under more than one Act  
24. Alternative offences  
25. Vicarious liability  
PART 4 - MISCELLANEOUS  
26. Authorisation  
27. Application  
28. Regulations  
29. Consequential amendments  
 G/VAL/N/1/ SLB/1 
 
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 PART 1 - PRELIMINARY  
Short title  
and 
commencement  1. (1) This Act may be cited as the Customs Valuation Act 2009.  
(2)  This Act commences on a date appointed by the Minister, by 
notice in the Gazette .  
Interpretation
  2. (1)  In this Act, unless the contex t otherwise requires – 
"computed value" in relation to imported goods has the  meaning 
given by section 12;  
 
"customs laws" means this Act, the Customs and Excise Act and 
any other Act relating to the customs or excise, and includes any 
subsidiary legislat ion made under such an Act;  
 
"customs officer" means a person employed as a customs officer 
to perform duties and exercise powers under a customs law;  
 
"customs value" in relation to imported goods has the meaning 
given by section 5(1);  
 
"deductive value" in relation to imported goods has the meaning 
given by section 11;  
 
"fall-back value" in relation to imported goods has the meaning 
given by section 13;  
 
"family", in relation to a natural person, means the husband or 
wife of that person, a relative of tha t person, and a relative of 
that person's husband or wife;  
 
"identical goods" in relation to imported goods has the meaning 
given by section 8;  
 
"relative" means mother, father, child, brother, sister, or other 
ancestor or lineal descendant and for the pur poses of this 
definition, a legally or customarily adopted child is treated as a 
natural child by, or as a sibling to, the natural person;  
 
"similar goods" in relation to imported goods has the meaning 
given by section 9;  
 
"transaction value" in relation t o imported goods has the meaning 
given by section 7;  
  
 (2)  For the purposes of this Act, two persons are deemed to be 
related to each other if - 
(a) both being natural persons - 
 they are members of the same family; or  
(i) one of them is an officer or dir ector of a body 
corporate controlled, directly or indirectly, by the 
other;  
  
 (b) both being bodies corporate – 
(i) both of them are controlled, directly or indirectly, by 
a third person (whether or not a body corporate);  
(ii) both of them together contr ol, directly or indirectly, a  G/VAL/N/1/ SLB/1 
 
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 third body corporate; or  
(iii) the same person (whether or not a body corporate) is 
in a position to cast, or control the casting of, five per 
cent or more of the maximum number of votes that 
might be cast at a general meeting  of each of them;  
 
 (c) one of them, being a body corporate, is, directly or 
indirectly, controlled by the other (whether or not a body 
corporate);  
(d) one of them, being a natural person, is an employee, officer 
or director of the other (whether or not a body corporate); 
or 
(e) they are members of the same partnership.  
  
 (3)  A person, whether or not a body corporate, is taken to 
control another body corporate for the purposes of subsection (2) 
if that person has the capacity to impose any restraint or  
restrictions upon, or to exercise any direction over, that other 
body corporate.  
 
(4)  Unless the contrary intention appears, any word or phrase 
used in this Act and not defined in this Act and used in the 
Customs and Excise Act (Cap. 121) has the same me aning in this 
Act as in the Customs and Excise Act (Cap.121).  
  
Objects  3. (1)  The objects of this Act are – 
 
(a) to set out a mechanism consistent with Article VII of the 
World Trade Organization General Agreement on Tariffs and 
Trade to determine the value of imported goods for the 
purposes of imposing import duty; and  
(b) to establish a range of Customs offences that will operate as 
a substitute to bringing proceedings under the Customs and 
Excise Act (Cap.121) in respect of serious breaches.  
 
(2)  In  interpreting this Act, a construction that promotes the 
objects of this Act under subsection (1) is preferred to a 
construction that does not promote those objects.  
  
 4.  This Act binds the Crown  Act binds 
Crown  
 
PART 2 – CUSTOMS VALUE OF IMPORTED GOO DS 
 
 5. (1)  In a customs law the value of imported goods for the 
purposes of imposing import duty is the customs value of those 
goods and the Comptroller shall determine that customs value in 
accordance with this Act.  
 Customs 
value of 
imported 
goods  
 (2)  Where the Comptroller can determine the transaction value 
of imported goods, the customs value of those goods is the 
transaction value of those goods.  
 
(3)  Where the Comptroller cannot determine the transaction 
value of imported goods, the customs valu e of those goods is 
determined in accordance with the following methods, applied in 
the order set out below - 
 
(a) the transaction value of identical goods as determined 
under section 8;  
(b) the transaction value of similar goods as determined under 
sectio n 9;  G/VAL/N/1/ SLB/1 
 
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 (c) the deductive value of the goods determined under section 
11; or  
(d) the computed value of the goods determined under section 
12. 
 
(4)  An importer may apply, in writing, to the Comptroller for the 
order of consideration of the methods in section s 11 and 12 to be 
reversed.  
 
(5)  An application under subsection (4) shall be made before the 
Comptroller commences to determine that customs value of the 
imported goods.  
 
(6)  If the customs value of imported goods cannot be 
determined using the valuatio n methods described in subsection 
(3), the customs value is the fall -back value of those imported 
goods.  
 
Inability to 
determine 
value of 
imported goods 
by reason of 
insufficient or 
unreliable 
information  6. (1)  Where the Comptroller is not satisfied th at there is 
sufficient reliable information available to the Comptroller to 
enable him or her to determine a value of imported goods in 
accordance with a particular provision of this Act, the Comptroller 
may determine in writing, that he or she is not so s atisfied and 
the Comptroller is then taken to be unable to determine that first -
mentioned value.  
 
(2)  Where under subsection (1) the Comptroller is taken to be 
unable to determine a customs value of imported goods, the 
importer  shall produce further relev ant documentation in order 
that the Comptroller is able to  make such a determination of 
customs value.  
  
Transaction 
value of 
imported goods  7. (1)  The transaction value of imported goods is the price 
actually paid or payable for the goods at the time t hey are sold 
for export to Solomon Islands adjusted by the amounts specified 
in subsections (2) and (3).  
  
 (2)  For the purposes of determining the transaction value of 
imported goods, the price actually paid or payable for the goods 
is increased by the  sum of the following amounts paid or payable, 
directly or indirectly, by or on behalf of the purchaser in respect 
of the goods to the extent that the amount is not already included 
in the price - 
 
(a) commission and brokerage in relation to the imported 
goods other than fees paid or payable by the buyer to the 
buyer's agent for the service of representing the  buyer 
overseas in respect of the purchase of the  goods;  
(b) packing costs, including labour and material costs;  
(c) the cost of containers that are treated as being at one with 
the imported goods;  
(d) royalties and licence fees, including payments for patents, 
trademarks, and copyrights in respect of the imported 
goods that the buyer shall pay, directly or indirectly, as a 
condition of the sale of the  goods for export to Solomon 
Islands, other than for the right to reproduce the goods in 
Solomon Islands;  
(e) the cost of transportation and insurance of, and the 
loading, unloading, and handling charges, and other  
charges and expenses associated with the transportation 
of, the imported goods until the goods ha ve left the country 
of export if such costs, charges, and expenses are paid or  G/VAL/N/1/ SLB/1 
 
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 payable by the buyer, directly or indirectly, to or for the 
benefit of the seller as a condition of the transaction;  
(f) the value of any part of the proceeds of any subsequent 
resale, disposal, or use of the goods by the buyer that 
accrues or is to accrue, directly or indirectly, to the seller;  
(g) the costs or charges related to the purchase of the finance 
for the imported  goods; and  
(h) the value of any of the following goods and services 
supplied, directly or indirectly, by the purchaser free of 
charge or at a reduced cost for use in connection with the 
production and sale for export of the imported goods, 
apportioned to  the goods in a reasonable manner and in 
accordance with generally accepted accounting principles - 
 
(i) materials, components, parts, and other goods 
incorporated in the production of the imported 
goods;  
(ii) tools, dies, moulds, and other goods utilised in the 
production of the imported goods;  
(iii) materials consumed in the production of the 
imported goods; and  
(iv) engineering work, development work, art work, or 
design work, plans or sketches undertaken outside 
Solomon Islands and necessary for the pr oduction of 
the goods.  
 
 (3)  For the purposes of determining the transaction value of 
imported goods, the price actually paid or payable for the 
imported goods is decreased by the sum of the following amounts 
to the extent that the amount is otherwise i ncluded in the price 
paid or payable for the goods and separately identified in the 
price - 
 
(a) expenditure incurred in the construction, erection, 
assembling or maintenance of, or technical assistance 
provided in respect of the goods after importation;  
(b) the cost of transportation (including loading, unloading, 
handling and other expenses associated with 
transportation) of the goods after importation, and the cost 
of any insurance relating to such transportation;  
(c) customs duties or other taxes payabl e in Solomon Islands 
by reason of the importation or sale of the goods; and  
(d) the costs or charges related to the purchase of the finance 
for the imported goods and paid or payable to the supplier.  
  
 8. (1)  For the purposes of this Act, "identical goo ds", in relation 
to imported goods, means goods that the Comptroller is satisfied - 
 Transaction 
value of 
identical 
goods  
 (a) are the same in all material respects, including physical 
characteristics, quality and reputation, as the imported 
goods;  
(b) were produced in the same country as the imported goods; 
and  
(c) were produced by or on behalf of the producer of the 
imported goods,  
 
but not being goods in relation to which – 
  
(aa) art work, design work, development work, engineering 
work undertaken, or substantially undertaken, in Solomon 
Islands; or   G/VAL/N/1/ SLB/1 
 
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 (bb) models, plans or sketches prepared, or substantially 
prepared, in Solomon Islands,  
 
was or were supplied directly or indirectly by or on behalf of the 
purchaser free of charge or at a reduced cost for u se in relation to 
their production.  
 
(2)  Where the Comptroller after reasonable inquiry is not aware 
of any goods that may be treated under subsection (1) as 
identical goods in relation to the goods to be valued, the 
Comptroller may disregard the requirem ent in paragraph (1)(c) 
for the purpose of treating goods as identical goods in relation to 
the imported goods.  
 
(3)  If the customs value of imported goods cannot be 
determined under section 7, the customs value of those goods is 
the transaction value of identical goods in respect of a sale of 
those goods for export to Solomon Islands if –  
 
(a) the transaction value of the identical goods is the customs 
value of those goods; and  
(b) the identical goods were exported to Solomon Islands at 
the same or subs tantially the same time as the imported 
goods being valued and were sold to a buyer at the same 
or substantially the same trade level as the buyer of the 
goods being valued; and in the same or substantially the 
same quantities as the goods being valued.  
 
(4)  Where the Customs value of imported goods cannot be 
determined under subsection (3) because identical goods were 
not sold under the conditions described in paragraph (3)(b), the 
customs value of those goods may be determined by reference to 
the transac tion value of identical goods in respect of a sale of 
those goods for export to Solomon Islands if the identical goods 
were sold under any of the following conditions – 
 
(a) to a buyer at the same or substantially the same trade level 
as the buyer of the i mported goods being valued but in 
quantities different from the quantities in which the 
imported goods were sold;  
(b) to a buyer at a trade level different from that of the buyer 
of the imported goods being valued but in the same or 
substantially the same quantities as the quantities in which 
those imported goods were sold; or  
(c) to a buyer at a trade level different from that of the buyer 
of the goods being valued and in quantities different from 
the quantities in which those goods were sold.  
 
 (5)  Fo r the purposes of determining the customs value of 
imported goods under this section, the transaction value of 
identical goods is adjusted to take account of – 
 
(a) commercially significant differences in the cost of 
transportation and insurance of, and th e loading, 
unloading, and handling charges, and other charges and 
expenses associated with the transportation of, the 
identical goods until the goods have the country of export 
and those costs, charges and expenses in respect of the 
imported goods being va lued that are attributable to 
differences in distances and modes of transport; and  
(b) where subsection (4) applies, differences in the trade levels 
of the buyers of the identical goods and the goods being  G/VAL/N/1/ SLB/1 
 
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 valued or the quantities in which the identical go ods and 
the goods being valued were sold or both, as the case may 
be. 
 
 (6)  If there is insufficient information to determine an amount 
under subsection (5), the customs value of the imported goods 
cannot be determined under this section.  
  
 (7)  Where , in relation to imported goods being valued, there are 
two or more transaction values of identical goods that meet all 
the requirements set out in this section, the customs value of the 
imported goods shall be determined on the basis of the lowest of 
those transactions values.  
  
 9. (1)  For the purposes of this Act, "similar goods", in relation to 
imported goods, means goods that the Comptroller is satisfied – 
  
 (a) closely resemble the imported goods in respect of 
component materials and parts and in  respect of physical 
characteristics;  
(b) are functionally and commercially interchangeable with the 
imported goods having regard to the quality and reputation 
(including any relevant trade marks)  of each lot of goods;  
(c) were produced in the same countr y as the imported goods; 
and  
(d) were produced by or on behalf of the producer of the 
imported goods,  
 
but not being goods in relation to which – 
 
(aa) art work, design work, development work or engineering 
work undertaken, or substantially undertaken, in  Solomon 
Islands; or  
(bb) models, plans or sketches prepared, or substantially 
prepared, in Solomon Islands,  
 
was or were supplied directly or indirectly by or on behalf of the 
purchaser free of charge or at a reduced cost for use in relation to 
their prod uction.  
 Transaction 
value of 
similar 
goods  
 (2)  Where the customs value of imported goods cannot be 
determined under section 7 or 8, the customs value of those 
goods is the transaction value of similar goods in respect of a sale 
of those goods for expo rt to Solomon Islands if –  
 
(a) the transaction value of the similar goods is the customs 
value of those goods; and  
(b) the similar goods were exported to Solomon Islands at the 
same or substantially the same time as the imported goods 
being valued and w ere sold to a buyer at the same or 
substantially the same trade level as the buyer of the 
goods being valued, and in the same or substantially the 
same quantities as the goods being valued.  
  
 (3)  Subsections 8(4) to (7) apply to this section as if every  
reference in those subsections to "identical goods" is a reference 
to "similar goods".  
  
 10. (1)  The transaction value of imported goods will not 
determine the customs value of imported goods if the following 
circumstances apply –  
 Transaction 
value no t 
to apply  G/VAL/N/1/ SLB/1 
 
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  (a) there are restrictions on the disposition of the imported 
goods other than –  
 
(i) restrictions imposed or required by, or by any public 
officer or authority acting in accordance with, a law 
in force in Solomon Islands;  
(ii) restrictions t hat limit the geographical in which the 
goods may be resold; or  
(iii) restrictions that do not substantially affect the value 
of the imported goods;  
 
(b) the sale of the imported goods is subject to some condition 
or consideration in respect of which a va lue cannot be 
determined;  
(c) part of the proceeds of any disposal, use or resale of the 
goods by the purchaser accrues, directly or indirectly, to 
the vendor, unless an appropriate adjustment can be 
made; or  
  
 (d) the buyer and seller of the goods are  related at the time 
the goods are sold for export except in the situation –  
 
(i) where the Comptroller is satisfied that the 
relationship did not influence the price paid or 
payable for the goods; or  
(ii) where the importer demonstrates to the satisfacti on 
of the Comptroller that the transaction value of the 
goods closely approximates the transaction value, 
deductive value, or computed value of identical or 
similar goods sold at comparable trade and quantity 
levels to unrelated buyers in Solomon Islands a t or 
about the same time as the goods to be valued.  
  
 (2)  in a sale between related persons, for the purposes of 
showing that the relationship did not influence the transaction 
value, the importer shall produce such evidenced or information 
as is prescr ibed or which the Comptroller otherwise requests.  
  
Deductive 
Value  11. (1)  Subject to section 5, if the customs value of imported 
goods cannot be determined under section 7, 8 or 9, the customs 
value of the imported goods is the deductive value of the g oods.  
  
 (2)  Subject to subsection (3), where the imported goods being 
valued or identical goods or similar goods are sold in Solomon 
Islands in the condition in which they were imported at or about 
the time of importation, the deductive value of the goo ds being 
valued is the price per unit of the imported goods, or identical or 
similar goods as the case may be, at which the greatest number 
of the goods are sold, reduced on a per  unit basis by the 
amounts specified in subsection (4).  
  
 (3)  Subsection  (2) will only apply if the Comptroller is satisfied –  
 
(a) that the purchaser is not related to the imported; and  
(b) that, in relation to the imported goods to be valued, the 
purchaser did not supply free of charge or at a reduced cost 
for use in conne ction with the production and sale for 
export of the imported goods, the goods, material and 
services referred to in section 7(2)(b).  
  G/VAL/N/1/ SLB/1 
 
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  (4)  For the purposes of subsection (2), the value of the imported 
goods to be valued is reduced on a per unit basis b y –  
(a) the amount of any commission;  
(b) an amount for profit and general expenses, including all 
costs of marketing the goods based on sales in Solomon 
Islands of goods of the same class or kind as the goods 
sold; 
(c) reasonable costs, charges, and expe nses that are incurred 
in respect of the transportation and insurance of the goods 
within Solomon Islands, to the extent that those costs and 
charges have not already been deducted under paragraph 
(b); and  
(d) customs duties or other taxes payable in Solom on Islands 
by reason of the importation or sale of the goods.  
  
 (5)  If the imported goods being valued or identical goods or 
similar goods are not sold in Solomon Islands at or about the 
time of importation but are sold in the condition in which they 
were imported within ninety days after the time of importation 
and subsection (3) is satisfied, the deductive value is determined 
by reference to the later sale.   
 (6)  Subject to subsection (7), if the imported goods being valued 
or identical goods or sim ilar goods are not sold in the condition in 
which they were imported in Solomon Islands at or about the 
time of importation or within ninety days after the time of 
importation but –  
  
(a) the goods, after being assembled, packaged, or further 
processed, a re sold within ninety days after the time of 
importation; and  
(b) subsection (3) is satisfied,  
 
the deductive value of the imported goods may be determined at 
the request of the importer by reference to that sale after 
reduction on a per unit basis for the  value added attributable to 
the assembly, packaging or further processing of the goods in 
Solomon Islands.  
  
 (7)  Subsection (6) will not apply if the Comptroller has 
insufficient information to determine the amount of the value 
added attributable to th e assembly, packaging or further 
processing of the goods in Solomon Islands.  
  
Computed 
value  12. (1)  If the customs value of imported goods cannot be 
determined under section 7, 8, 9 or 11, the customs value of the 
imported goods is the computed value of the goods.  
  
 (2) The computed value of imported goods is such part of the 
sum of the following amounts as the Comptroller considers should 
be apportioned to the production of those goods – 
 
(a) the cost or value of materials used in producing the goo ds; 
(b) the cost of manufacture or processing to produce the 
goods;  
(c) the cost of containers that are treated as being as one with 
the imported goods;  
(d) the cost of transportation and insurance of, and the 
loading, unloading, and handling charges, and other 
charges and expenses associated with the transportation 
of, the imported goods until the goods have left the country 
of export if such costs, charges, and expenses are paid or  G/VAL/N/1/ SLB/1 
 
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 payable by the buyer, directly or indirectly, to or for the 
benefit of the  seller as a condition of the transaction;  
(e) the value of any part of the proceeds of any subsequent 
resale, disposal, or use of the goods by the buyer that 
accrues or is to accrue, directly or indirectly, to the seller;  
(f) the value of any goods, mater ial and services referred to in 
section 7(2)(h); or  
(g) an amount for profit and general expenses equal to that 
generally applicable in sales of goods of the same class or 
kind as the imported goods, which are made by producers 
in the country of exportatio n and are the exporter's goods.  
 
 13.  The fall -back value of imported goods is the value that the 
Comptroller determines having regard to the other methods of 
valuation under this Act in the order in which those methods 
would ordinarily be considered u nder section 5 and such other 
matters as the Comptroller considers relevant but not having 
regard to any of the following matters –  
 Fall-back 
value  
 (a) the selling price in Solomon Islands of the goods produced 
in Solomon Islands;  
(b) any system that p rovides for the acceptance for valuation 
purposes of the higher of two alternative values;  
(c) the price of the goods on the domestic market of the 
country from which the imported goods were exported;  
(d) the cost of production of the goods, other than the  
computed value of identical goods or similar goods;  
(e) the price of the goods sold for export to a country other 
than Solomon Islands and not imported into Solomon 
Islands;  
(f) any system that provides for minimum values for Customs 
purposes; or  
(g) arbitrary or fictitious values.  
  
Importer 
advised of 
method of 
determination  14. The Comptroller shall, upon written request, advise the 
importer, by notice in writing, of the method used to determine 
the customs value of imported goods.   
Value of goods 
to be declared 
in the currency 
of Solomon 
Islands  15. (1)  The customs value shall be expressed in a customs 
declaration in Solomon Islands currency.  
  
(2)  Where the conversion of currency is necessary for the 
determination of the customs value, the rate of exchange to be 
used is the rate published for the relevant country of export by 
the Central Bank of Solomon Islands as last notified before the 
goods were entered.  
  
Review of 
determination s 
and other 
decisions  16. (1)  At any time after the making of a determination or other 
decision under this Act in relation to imported goods, the 
Comptroller may review the determination or other decision and 
may – 
  
(a) affirm the determination or other decision;  
(b) vary the determination or other decision; or  
(c) revoke the determination or other decision and make any 
other determination or decision that is required to be made 
for the purpose of determining the customs value of the 
goods in accordance with this Act.  
  G/VAL/N/1/ SLB/1 
 
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  (2)  Where, by reason that the Comptroller,  under subsection (1), 
has varied or revoked a determination or other decision or has 
made a determination or other decision that is required to be 
made by reason of the revocation of a determination or other 
decision – 
 
(a) an amount of duty that was levi ed is less than the amount 
that should have been levied; or  
(b) an amount of duty that was refunded is greater than the 
amount that should have been refunded  
 
the amount of duty that is unpaid or the amount of refund that 
was overpaid is a debt due to the Crown and is payable by the 
owner of the goods.   
 (3)  Where a customs value has been reviewed and a re -
determination made under this section, the re -determined 
customs value is taken to be the correct customs value for the 
purposes of this Act.  
  
 
PART  3 – CUSTOMS OFFENCES  
 
 17. A person who knowingly gives to any customs officer false 
information relating to the customs value or the tariff 
classification of imported goods commits an offence and is 
liable upon conviction –  
 False 
information  
 (a) in the case of a natural person  - 
 
(i) for a first offence, to a fine not exceeding treble 
the value of the goods or 50,000 penalty units, 
whichever is the greater, or to a term of 
imprisonment not exceeding five years, or both; 
and 
(ii) for a second or subs equent offence, to a fine not 
exceeding treble the value of the goods or 
100,000 penalty units, whichever is the greater, 
or to a term of imprisonment not exceeding ten 
years, or both; and  
  
 (b) in the case of a company or other entity –  
 
(i) for a fir st offence, to a fine not exceeding treble 
the value of the goods or 500,000 penalty units 
whichever is the greater; and  
(ii) for a second or subsequent offence, to a fine not 
exceeding treble the value of the goods or 
1,000,000 penalty units whichever is the greater.  
  
Obstruction of 
customs 
officers  18. A person who intentionally obstructs a customs officer 
exercising powers under a customs law commits an offence 
and is liable upon conviction –  
  
 (a) in the case of a natural person – 
 
(i) for a first  offence, to a fine not exceeding 50,000 
penalty units or to a term of imprisonment not 
exceeding five years, or both; and  
(ii) for a second or subsequent offence, to a fine not 
exceeding 100,000 penalty units or to a term of 
imprisonment not exceeding ten  years, or both; 
and  G/VAL/N/1/ SLB/1 
 
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 (b) in the case of a company or other entity – 
 
(i) for a first offence, to a fine not exceeding 500,000 
penalty units; and  
(ii) for a second or subsequent offence, to a fine not 
exceeding 1,000.000 penalty units.  
  
Smuggling  19. (1)  A person who knowingly –  
 
(a) smuggles;  
(b) unlawfully conveys smuggled goods; or  
(c) has in his or her possession smuggled goods,  
  
 commits an offence and is liable upon conviction – 
 
(aa) in the case of a natural person – 
 
(i) For a first offenc e, to a fine not exceeding treble 
the value of the goods or 50.000 penalty units, 
whichever the greater, or to a term of 
imprisonment not exceeding five years, or both; 
and 
(ii) for a second or subsequent offence, to a fine not 
exceeding treble the value o f the goods or 
100,000 penalty units, whichever is the greater, 
or to a term of imprisonment not exceeding ten 
years, or both; and  
  
 (a) in the case of a company of other entity – 
 
(i) for a first offence, to a fine not exceeding treble 
the value of the  goods or 500,000 penalty units 
whichever is the greater; and  
(ii) for a second or subsequent offence, to a fine not 
exceeding treble the value of the goods or 
1,000,000 penalty units whichever is the greater.  
  
 (2)  A person who knowingly offers for sal e smuggled or 
unlawfully imported goods whether or not customs duty or 
excise tax was payable on those goods, commits an offence 
and is liable upon conviction –  
 
(a) in the case of a natural person –  
 
(i) for a first offence, to a fine not exceeding treb le 
the value of the goods or 50,000 penalty units, 
whichever is the greater, or to a term of 
imprisonment not exceeding five years, or both; 
and 
(ii) for a second or subsequent offence, to a fine not 
exceeding treble the value of the goods or 
100,000 penal ty units, whichever is the greater, 
or to a term of imprisonment not exceeding ten 
years, or both; and  
  
 (a) in the case of a company or other entity –  
 
(i) for a first offence, to a fine not exceeding treble 
the value of the goods or 500,000 penalty un its 
whichever is the greater; and  
(ii) for a second or subsequent offence, to a fine not  G/VAL/N/1/ SLB/1 
 
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 exceeding treble the value of the goods or 
1,000,000 penalty units whichever is the greater.  
 
 (3)  In this section, "smuggle" means the importation or 
exportation o f goods with the intention to defraud the 
revenue.  
  
Prohibited 
imports or 
exports  20. (1)  A person who imports or exports or causes to be 
imported or be exported prohibited goods commits an offence 
and is liable upon conviction –  
  
 (a) in the case o f a natural person –  
 
(i) for a first offence, to a fine not exceeding treble 
the value of the goods or 50,000 penalty units, 
whichever is the greater, or to a term of 
imprisonment not exceeding five years, or both; 
and 
(ii) for a second or subsequent off ence, to a fine not 
exceeding treble the value of the goods or 
100,000 penalty units, whichever is the greater, 
or to a term of imprisonment not exceeding ten 
years, or both; and  
  
 (b) in the case of a company or other entity –  
 
(i) for a first offence , to a fine not exceeding treble 
the value of the goods or 500,000 penalty units 
whichever is the greater; and  
(ii) for a second or subsequent offence, to a fine not 
exceeding treble the value of the goods or 
1,000,000 penalty units whichever is the greate r. 
  
 (2)  A person who knowingly offers for sale prohibited goods 
commits an offence and is liable upon conviction –  
 
(a) in the case of a natural person –  
 
(i) for a first offence, to a fine not exceeding treble 
the value of the goods or 50,000 penalt y units, 
whichever is the greater, or to a term of 
imprisonment not exceeding five years, or both; 
and 
(ii) for a second or subsequent offence, to a fine not 
exceeding treble the value of the goods or 
100,000 penalty units, whichever is the greater, 
or to a term of imprisonment not exceeding ten 
years, or both; and  
  
 (b) in the case of a company or other entity –  
 
(i) for a first offence, to a fine not exceeding treble 
the value of the goods or 500,000 penalty units 
whichever is the greater; and  
(ii) for a second or subsequent offence, to a fine not 
exceeding treble the value of the goods or 
1,000,000 penalty units whichever is the greater.  
  
 (3)  A person who receives goods knowing or believing them 
to be prohibited goods commits an offence and is lia ble upon 
conviction –  
  G/VAL/N/1/ SLB/1 
 
- 15 - 
 
 (a) in the case of a natural person –  
 
(i) for a first offence, to a fine not exceeding treble 
the value of the goods or 50,000 penalty units, 
whichever is the greater, or to a term of 
imprisonment not exceeding five years, or both ; 
and 
(ii) for a second or subsequent offence, to a fine not 
exceeding treble the value of the goods or 
100,000 penalty units, whichever is the greater, 
or to a term of imprisonment  not exceeding ten 
years, or both; and  
 
 (b) in the case of a company o r other entity –  
 
(i) for a first offence, to a fine not exceeding treble 
the value of the goods or 500,000 penalty units 
whichever is the greater; and  
(ii) for a second or subsequent offence, to a fine not 
exceeding treble the value of the goods or 
1,000 ,000 penalty units whichever is the greater.  
  
 (4)  In this section, "prohibited goods" means goods that 
under a customs law are prohibited or restricted to be 
imported or exported.  
  
 21. (1)  A person involved in any unauthorised movement, 
alteration or interference with goods that are subject to 
customs control commits an offence and is liable upon 
conviction – 
 Unauthorised 
movements  
 (a) in the case of a natural person – 
 
(i) for a first offence, to a fine not exceeding 50,000 
penalty units or to a term of imprisonment not 
exceeding five years, or both; and  
(ii) for a second or subsequent offence, to a fine not 
exceeding 100,000 penalty units or to a term of 
imprisonment not exceeding ten years, or both; 
and  
  
 (b) in the case of a company or ot her entity –  
 
(i) for a first offence, to a fine not exceeding 500,000 
penalty units; and  
(ii) for a second or subsequent offence, to a fine not 
exceeding 1,000,000 penalty units.  
  
 (2)  For the purposes of this section, goods are subject to 
customs con trol if a customs law provides that those goods 
are under the control of customs until released in accordance 
with that customs law.  
  
 22. (1)  A customs officer who unlawfully requests or accepts 
directly or indirectly any money, goods or services –  
 Corruption  
 (a) in exchange for that officer performing a customs 
services;  
(b) in exchange for the non -performance of that officer's 
official duties; or  
(c) otherwise in connection with the officer's official duties,  
  G/VAL/N/1/ SLB/1 
 
- 16 - 
 
 commits an offence and is liable upo n conviction to a fine not 
exceeding 100,000 penalty units or to a term of imprisonment 
not exceeding ten years, or both.  
 
(2)  A person (including a public officer) who, directly or 
indirectly, provides money, goods, services to or induces or 
causes, a cu stoms officer to commit an offence under 
subsection (1) commits an offence and is liable to the 
penalties set out in that subsection.  
 
Offences under 
more than one 
Act 23. Where an act or omission constitutes an offence under this 
Act and the Customs and  Excise Act (Cap.121), the offender is 
liable to be prosecuted and punished under either or any of 
those Acts, but is not liable to be punished twice for the same 
act or omission.  
  
Alternative 
offices  24. (1)  This section applies if, in a prosecution fo r an offence, 
a court is not satisfied that the defendant is guilty of the 
offence, but is satisfied beyond reasonable doubt that the 
defendant is guilty of another offence (the alternative offence) 
under this Act or under the Customs and Excise Act (Cap.1 21). 
  
 (2)  The court may find the defendant not guilty of the 
prosecuted offence but guilty of the alternative offence, so 
long as the defendant has been accorded procedural fairness 
in relation to that finding of guilt.  
  
Vicarious 
liability  25. A per son is liable for an offence committed by an 
employee of the person acting in the course of the employee's 
employment, or by an agent of the person acting within the 
scope of the agent's authority, whether or not the employee or 
agent who actually committe d the offence is identified or 
proceeded against in accordance with this Act.  
  
 
PART 4 – MISCELLANEOUS  
 
Authorisation  26. A customs officer who has been authorised by the 
Comptroller to do so may exercise the powers of the 
Comptroller under this Act.  
  
 27. This Act applies to goods imported into Solomon Islands 
after the commencement date.  
 Application  
 28. (1)  The Minister may make regulations prescribing 
matters  - 
 Regulations  
 (a) required or permitted by this Act to be prescribed; or  
(b) necessa ry or convenient to be prescribed for carrying 
out of giving effect to this Act.  
  
 (2)  Without limiting the generality of subsection (1), 
regulations may be made –  
 
(a) prescribing fines and penalties not exceeding 10,000 
penalty units or imprisonment for a term not exceeding 
12 months, or both, for offences against the 
regulations;  
(b) prescribing information or material that shall be 
provided by an importer in respect of the valuation of 
imported goods;  
(c) prescribing accounting principles or standar ds that shall  G/VAL/N/1/ SLB/1 
 
- 17 - 
 
 be complied with in relation to information or material to 
be submitted to the Comptroller by an importer in 
respect of the valuation of imported goods; and  
(d) within a reasonable time, of a savings or transitional 
nature consequent upon the  amendments of the 
Customs and Excise Act (Cap.121) made by this Act.  
 
 29. The Customs and Excise Act (Cap.121) is amended by 
repealing sections 13, 80 and 265.  
 Consequential 
amendments  
 G/VAL/N/1/ SLB/1 
 
- 18 - 
 
 Customs Valuation (Amendment) Act 2010  
(No. 8 of 2010)  
 
Short t itle and 
commencement  1. (1)  This Act may be cited as the Customs Valuation 
(Amendment) Act 2010, and commences on the same day as 
the commencement of the Customs Valuation Act 2009.   
 (2)  In this Act, the Customs Valuation Act 2009 is referred to 
as "principal Act".   
Section 7 of the 
principal Act 
amended  2. Section 7 of the principal Act is amended –  
(a) in subsection (1), by adding "or any other prescribed 
amount" at the end of that subsection; and  
  
 (b) in subsection (2) – 
 
(i) by repealing par agraph (e) and substituting the 
following new paragraph – 
 
  "(e) the costs of transportation and insurance of, 
and the loading, unloading, and handling charges 
and other charges and expenses associated with 
the transportation of the goods until the goods 
have been imported into Solomon Islands;";  
(ii) by adding "and" at the end of paragraph (f);  
(iii) by repealing paragraph (g); and  
(iv) by renumbering paragraph (h) as paragraph (g).  
  
Section 8 of the 
principal Act 
amended  3. Section 8 of the Principal Act is amended – 
 
(a) in subsection (4) – 
(i) by deleting "or" at the end of paragraph (b);  
(ii) by deleting the full stop at the end of paragraph 
(c) and substituting instead a semi -colon and 
"or"; and  
(iii) by adding  the following new paragraph –  
 
  "(d) any other prescribed conditions."; and  
  
 (b) in subsection (5) – 
(i) by deleting "and" at the end of paragraph (a);  
(ii) by deleting the full stop at the end of paragraph 
(b) and substituting instead a semi -colon and 
"and"; and  
(iii) by adding the fol lowing new paragraph –  
 
  "(c) any other prescribed matter.".  
  
 4. Section 10(1) of the principal Act is amended - 
 
(a) by deleting "or" at the end of paragraph (c);  
(b) by deleting the full stop at the end of paragraph (d)(ii) 
and substituting instead a semi -colon and "or"; and  Section 10 of 
the principal 
Act amended  G/VAL/N/1/ SLB/1 
 
- 19 - 
 
 (c) by adding the following new paragraph – 
  "(e) any other prescribed circumstances"  
 
 5. Section 11 of the principal Act is amended – 
 
(a) in subsection (3) –  
(i) by deleting "and" a t the end of paragraph (a);  
(ii) by deleting the full stop at the end of paragraph 
(b) and substituting instead a semi -colon and 
"and"; and  
(iii) by adding the following new paragraph – 
 
  "(c) with any other prescribed  matter."; and  
 Section 11 of 
the pr incipal 
Act amended  
  (b)  in subsection (4) –  
(i) by deleting "and" at the end of paragraph (c);  
(ii) by deleting the full stop at the end of paragraph 
(d) and substituting instead a semi -colon and 
"and"; and  
(iii) by adding the following new paragraph – 
 
 "(e) with a ny other prescribed matter."  
  
Section 13 of 
the principal 
Act amended  6. Section 13 of the principal Act is amended – 
 
(a) by deleting "or" at the end of paragraph (f);  
(b) by deleting the full stop at the end of paragraph (g) and 
substituting instead a semi-colon and "or";  and 
(c) by adding the following new paragraph –  
 
  "(h) and other prescribed matter."  
  
__________