WORLD TRADE  
ORGANIZATION  G/VAL/N/1/VCT/1 
3 April 2009 
 (09-1665) 
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 
 
SAINT VINCENT AND THE GRENADINES 
 
  The following communication, dated 6 January 2009,  is being circulated at the request of the 
delegation of Saint Vincent and the Grenadines.  
_______________ 
 
  In accordance  with the decisions of the Committee on Customs Valuation dated May 12, 
1995, Saint Vincent and the Grenadines has th e honour to notify the Committee on Customs 
Valuation relative to the Legislation of  Saint Vincent and the Grenadines.  (See Schedule #2 of 
Customs Control and Management Act 1999 (M gt. Act) as submitted for information). 
 
 
CUSTOMS (CONTROL AND MANAGEMENT)
 
 
[...]  
SECOND SCHEDULE 
 
VALUE OF IMPORTED GOODS 
 1. (1) In this Schedule   "customs value of imported goods" means th e value of goods for the purposes of levying ad 
valorem  duties of customs on imported goods; 
 
 " goods of the same class or kind" means goods which fall within a group or range of goods produced by a particular industry or industry sector, and includes identical or similar goods;   "identical goods" means goods produced in the same country which are the same in all 
respects, including physical characteristics, qualit y and reputation and goods with minor differences 
in appearance otherwise conforming to the defin ition but do not include goods which incorporate or 
reflect engineering, development, art work, d esign work and plans and sketches for which no 
adjustment has been made under paragraph 8(1)(b);   "produced" includes grown, manufactured and mined; 
 
 "similar goods" means goods produced in the same  country which, although not alike in all 
respects, have like charac teristics and like component materials which enable them to perform the G/VAL/N/1/VCT/1 
Page 2  
 
  same functions and to be commercially interchangeab le, taking into consider ation the quality of the 
goods, their reputation and the existence of a trade mark but does not include.   (2) For the purposes of this Schedule  
(a) Persons shall be deemed  to be related only if – 
 
(i) they are officers or directors of each others business;  (ii) they are legally recognized partners in business; 
 
(iii) they are employer  and employee;  (iv) any person directly or indirectly owns control or holds five per cent or 
more of the outstanding voting stock or shares of both of them; 
 
(v) one of them directly of indirectly controls the other;  (vi) both of them are directly or indirectly controlled by a third person; or  (vii) together they directly or indirectly control a third person; or 
 
(viii) they are members of the same family; 
 
(b) a person shall be deemed to control another when the former is legally or 
operationally in a position to exercise restraint or direction over the latter; 
 
(c) persons who are associated in business w ith one another in that one is the sole 
agent, sole distributor or sole concessi onaire, however described, of the other 
shall be deemed to be related only if they fall within the criteria at (a); 
 (d) the term "person" includes a body corporate unless a contrary intention 
appears; 
 (e) an event shall be deemed to occur about  the same time as another event if the 
first event occurs on the same day as the other event or within the forty-five days immediately before or after, th e day on which the other event occurs. 
 
2. (1) The customs value of imported goods shall be determined under paragraph 3 whenever the 
conditions prescribed therein are fulfilled.   (2) Where the customs value cannot be determin ed under paragraph 3, it shall be determined 
by proceeding sequentially through pa ragraphs 4 to 7, inclusive, to  the first such paragraph under 
which it can be determined, subject to the provi sion that, where the importer requests it and the 
Comptroller agrees, the order of application of paragraphs 6 and 7 shall be reversed. 
  (3) Except as provided for in subparagraph (2), only when the customs value on imported goods cannot be determined under a pa rticular paragraph shall the provi sions of the next paragraph in 
the sequence established by subpa ragraph (2) be applied. 
  G/VAL/N/1/VCT/1 
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   (4) Where the customs value of imported goods cannot be determined under paragraphs 3 to 
7, inclusive, it shall –  
(a) be determined using reasonable mean s consistent with the principles and 
general provisions of this Schedule; 
 
(b) to the greatest extent possible, be based on previously determined customs 
values; and 
 (c) be determined by use of the methods of valuation laid dow n in paragraphs 3 
to 7, inclusive, using, when necess ary, reasonable flexibility in their 
application. 
  (5) No customs value shall be determin ed under subparagraph (4) on the basis of – 
 
  (a) the selling price in the State, of goods produced in the State; 
 
(b) a system which provides for the acceptance for customs purposes of the 
higher of two alternative values; 
 
(c) the price of goods on the domestic market of the country of exportation; 
 
(d) the cost of production, other than  computed values which have been 
determined for identical or similar goods in accordance with paragraph 7; 
   (e) the price of the goods for exports to a country other than this State; 
 
  (f) minimum customs values; or    (g) arbitrary or fictitious values.  3. (1) The customs value of imported goods de termined under this paragraph shall be the 
transaction value, that is, the price actually paid or payable for the goods when sold for export to the 
Sated adjusted in accordance with paragraph 8, and in appropriate cases pa ragraph 9, provided – 
   (a) that there are no restrictions as to the disposition or use of the goods by the    buyer, other than restrictions which – 
 
   (i) are imposed or required by law or  by the public authorities in the State; 
    (ii) limit the geographical area in which the goods may be resold; or     (iii) do not substantially affect the value of the goods; 
 
(b) that the sale or price is not subject  to some condition or consideration for 
which a value cannot be determined w ith respect to the goods being valued; 
 
(c) that no part of the proceeds of any su bsequent resale, disposal or use of the 
goods by the buyer will accrue directly or indirectly to the seller, unless an 
appropriate adjustment can be made in accordance with paragraph 8; and 
 G/VAL/N/1/VCT/1 
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  (d) that the buyer and seller are not related, or where the buyer and seller are 
related, that the transaction value is acceptable for customs purposes under 
subparagraph (2). 
  (2) In determining whether the transacti on value is acceptable for the purposes of 
subparagraph (1) – 
 
(a) the fact that the buyer and the se ller are related within the meaning of 
paragraph 1 shall not in itself be grou nds for regarding the transaction value 
as unacceptable and where necessary – 
 
(i) the circumstance surrounding the sale shall be examined and the 
transaction value shall be accepted if the relationship did not influence the price; 
 
(ii) if, in the light of information provided by the importer or otherwise 
the Comptroller has grounds for considering that the relationship influenced the price, he shall communicate the grounds to the importer who shall be given a r easonable opportunity to respond; 
 
(b) in a sale between related persons, th e transaction value shall be accepted and 
the goods valued in accordance with s ubparagraph (1) whenever the importer 
demonstrates that such value closely approximates to one of the following occurring at or about the same time – 
 
(i) the transaction value in sales betw een buyers and sellers who are not 
related in any particular case, of identical or similar goods for export 
to the State; 
 (ii) the customs value of identical or similar goods, as determined under 
paragraphs 6 or 7; 
 
 and in applying the foregoing test s, due account shall be taken of 
demonstrated differences in commercial levels, quantity levels, the elements 
enumerated in paragraph 8 and costs incurred by the seller in sales in which he and the buyer are not related that are not incurred by the seller in sales in which he and the buyer are related; 
 
(c) the tests set out in subparagraph (b) shall be used at the initiative of the 
importer and only for comparison purpo ses and substitute values may not be 
established under that subparagraph. 
 
 (3) The price actually paid or payable for impor ted goods is the total payment made or to be 
made by the buyer to or for the benefit of the se ller for the goods and such payments may be made 
directly or indirectly, need not necessarily take the form of a transfer of money, and shall include – 
 
(a) all payments made or to be made as a condition of sale of the imported goods 
by the buyer to the seller or by the buyer to a third party to satisfy an 
obligation of the seller; and 
 (b) any settlement by the buyer, whether in whole or in part, of a debt owed by 
the seller. 
  G/VAL/N/1/VCT/1 
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   (4) Activities, including marketing activities, undertaken by the buyer on his own account, 
other than those for which an adjustment is provide d in paragraph 8, are not considered to be an 
indirect payment to the seller, even though they might  be regarded as of benefit to the seller or have 
been undertake by agreement with the seller, and thei r cost shall not be added to the price of payable 
in determining the customs value of imported goods. 
 
 (5) The customs value of imported goods shall not include the following charges or costs, 
where they are distinguished from the price actually paid or payable for the imported goods –  
(a) charges for construction, erection,  assembly, maintenance or technical 
assistance, undertaken after importation on imported goods such as industrial 
plant, machinery or equipment; 
 (b) customs duties and other taxes paya ble in the State by reason of the 
importation or sale of the goods; 
 
(c) the cost of transport after importation. 
  (6) The fact that goods which are the subject of sale are entered for home use within the State 
shall be regarded as adequate indica tion that they were sold for export  to the State and this indication 
shall also apply where successive sales of the goods have taken place before valuation and where such 
successive sales have taken place each price resulting fro m them may be used as a basis for valuation. 
  (7) Where a declaration regarding the value of goods has been presented under this Act and 
the Comptroller has reason to doubt the truth or accu racy of any of the particulars stated in the 
declaration or in any document produced in support of the declaration or the genuineness of any such 
document, the Comptroller may request the importer to produce further information, including 
documents or other evidence to satisfy him that th e declared value represents the total amount actually 
paid or payable for the imported goods, adjusted as provided in subparagraph (1);  and if, after 
considering the further information furnished to him pursuant to any such request, the Comptroller 
still doubts the truth or accuracy of the valued of the imported goods as declared, or the genuineness of any document produced in support of the declaratio n, or where the further information requested is 
not produced by the imported, it shall be deemed  that the transaction value of the imported goods 
cannot be determined under the pr ovisions of this paragraph. 
  (8) Before the Comptroller concludes that th e transaction value of the imported goods cannot 
be determined under the provision of  this paragraph, the Comptroller shall if requested by the 
importer, communicate to him in writing the grounds for such conclusion and the opportunity to make 
representations in regard to the matter and such re presentations shall be taken into consideration by 
the Comptroller.   (9) No person shall be charged with a criminal  offence on account of any act or omission that 
did not, at the time it took place, constitute an offence. 
 
4. (1) The customs value of imported goods de termined under this paragraph shall be the 
transaction value of identical goods sold for export to the State and exported at or about the same time 
as goods being valued.  
 (2) In applying this paragraph – 
 
(a) the transaction value of identical goods in a sale at the same commercial level 
and in substantially the same quantity as the goods being valued;  or 
 G/VAL/N/1/VCT/1 
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  (b) where no such sale at (a) is found, the transaction value of identical goods 
sold at a different commercial level or in  different quantities, adjusted to take 
account of differences attributable to commercial level or to quantity;   
 shall be used to determine the customs value: 
 
 Provided that such adjustments can be made  on the basis of demonstrated evidence which 
clearly establishes the reasonableness and accuracy of the adjustment which lead s to an increase or a 
decrease in value.  
 (3) Where the costs and charges referred to  in paragraph 8(1)(e) are included in the 
transaction value, an adjustment shall be made to take account of significant differences in such costs 
and charges between the imported goods and the iden tical goods in question arising from differences 
in distances and modes of transport.  
 (4) In applying this paragraph – 
 
(a) if more than one transaction value of identical goods is found, the lowest such 
value shall be used to determine th e customs value of the imported goods; 
 (b) a transaction value for goods produced by a different person shall be taken 
into account only when no transaction value can be found under 
subparagraph (1) for identical goods produced by the same person as the goods being valued;  and 
 (c) a condition for adjustment because of di fferent commercial levels or different 
quantities shall be that such adjustment  shall be made only on the basis of 
demonstrated evidence that clearly establishes the reasonableness and accuracy of the adjustment. 
  (5) For the purposes of this paragraph, the transaction value of similar imported goods means 
a customs value previously determined under paragr aph 3, adjusted as provided for in subparagraphs 
(2) and (3) of this paragraph. 
 5. (1) The customs value of imported goods de termined under this paragraph shall be the 
transaction value of similar goods sold for export an d exported at or about the same time as the goods 
being valued. 
 
 (2) The provisions of subparagraphs (2), (3), (4) and (5) of paragraph 4 shall apply mutatis 
mutandis  to this paragraph. 
 6. (1) If the imported goods or identical or sim ilar imported goods are sold in the State in the 
condition as imported, the customs value of the im ported goods, determined under this paragraph, 
shall be based on the unit price at which the impor ted goods or identical or similar imported goods are 
sold in the greatest aggregate quantity, at or a bout the time of the importation of the goods being 
valued, to persons who are not related to the pe rsons from whom they buy such goods, subject to 
deductions for the following –  
(a) either the commissions usually paid or  agreed to be paid or the additions 
usually made for profit and general expenses (including the direct and 
indirect costs of marketing the goods in question) in connection with sales in the State of imported goods of the same class or kind; 
  G/VAL/N/1/VCT/1 
 Page 7 
 
 
  (b) the usual cost of transport and insurance and associated costs incurred 
within the State;  and 
 (c) the customs duties and other taxes payable in the State by reason of the 
importation or sale of goods. 
 
 (2) If neither the imported goods, nor the identical  or similar imported goods are sold at or 
about the time of importation of the goods bein g valued, the customs value of imported goods 
determined under this paragraph sh all, subject otherwise to the pr ovisions of subparagraph (1), be 
based on the unit price at which the imported goods or  identical or similar imported goods are sold in 
the State in the condition as imported at the earliest date after the importation of goods being valued 
but before the expiration of nine ty days after such importation. 
  (3) If neither the imported goods nor identical or  similar imported goods are sold in the State 
in the condition as imported, then, if the Comptrolle r so decides the customs value shall be based on 
the unit price at which the imported goods, after furt her processing, are sold in the greatest aggregate 
quantity to persons in the State who are not relate d to the persons from whom they buy such goods, 
due allowance being made for –    (a) the value added by such processing;  and  
  (b) the deduction provided for in subparagraph (1); 
 and where this method of valuation is used deducti ons made for the value added by further processing 
shall be based on objective and quantifiable data  related to the cost of such work and accepted 
industry formulas, recipes, methods of construction and other industry practices shall form the basis 
of the calculations. 
  (4) In this paragraph, the unit price at whic h imported goods or identical or similar imported 
goods are sold in the greatest aggregate quantity is the price at which the greatest number of units is sold in sales to persons who are not related to the persons from whom they buy such goods at the first 
commercial level after importation at which such sales take place. 
 
 (5) Any sale in the State to a person who supplies directly or indirectly free of charge or at reduced cost for use in connection with the pr oduction and sale for export of the imported goods any 
of the elements specified in paragraph 8(1)(b), sh all not be taken into account in establishing the unit 
price for the purposes of this paragraph. 
 
 (6) For the purposes of this paragraph –    (a) in subparagraph (1)(a)  
(i) "profit and general expenses" sha ll be taken as a whole and the figure 
for the purposes of this deduction shall be determined on the basis of 
information supplied by or on behalf of the importer unless his figures are inconsistent with those obtaining in sales of imported goods of the same class or kind and where the importer's figures are inconsistent with such figures, the amount for profit and general expenses may be 
based upon relevant information othe r than that supplied by or on 
behalf of the importer; 
 (ii) in determining either the commissions or the additions usually made 
for profit and general expenses, the question whether certain goods G/VAL/N/1/VCT/1 
Page 8  
 
  are of the same class or kind as other goods shall be determined on a 
case by case basis by reference to th e circumstances involved and in 
doing this, sales for which the necessary information can be provided of the narrowest group or range of  imported goods of the same class 
or kind as the goods being valued should be examined; 
 
(iii) "goods of the same class or kind" includes goods imported from the 
same country as the goods being valued as well as goods imported from other countries. 
 
  (b) in subparagraph (1) (b) the "earliest date" shall be the date by which sales of 
the imported goods or of identical or similar imported goods are made in sufficient quantity to establish the unit price.  7. (1) The customs value of imported goods determ ined under this paragraph shall be based on a 
computed valued which shall consist of the sum of – 
 
(a) the cost or value of materials and fabrication or other processing employed in 
producing the imported goods; 
 (b) an amount for profit and general expen ses equal to that usually reflected in 
sales of goods of the same class or ki nd as the goods being valued which are 
made by producers in the country of exportation for export to the State; 
 (c) the cost or value of the items referred to in paragraph 8(1)(e). 
 
 (2) For the purposes of this paragraph – 
 
(a) the cost or value of materials and fa brication referred to in subparagraph(1)(a) 
shall include – 
 
(i) the cost of elements specified in subparagraphs 8(1)(a), (ii) and (iii); 
 
(ii) the value, duly apportioned, of any element specified in paragraph 
8(1)(b) which has been supplied directly or indirectly by the buyer for use in connection with the production of the imported goods; 
 
(iii) the value of the elements specified in paragraph 8(1)(b)(iv) which are 
undertaken in the State to the extent that such elements are charged to 
the producer, 
 but no cost of value of an element referred to in this subparagraph shall be counted more than once in 
determining the computed value; 
 
(b) the "cost" or "value" referred to in subparagraph (1)(a) shall be determined on 
the basis of information relating to the production of the goods being valued, supplied by or on behalf of the producer based upon the commercial accounts of the producer: 
 
 Provided that these accounts are consistent with the generally accepted 
accounting principles applied in the country where the goods are produced; 
  G/VAL/N/1/VCT/1 
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  (c) in subparagraph (1)(b) – 
 
(i) the "amount for profit and general expenses" shall be taken as a whole 
and shall be determined on the basi s of information supplied by or on 
behalf of the producer unless his figur es are inconsistent with those 
usually reflected in sales of goods of the same class of kind as the 
goods being valued which are made by producers in the country of exportation for export to the State; 
 (ii) if the producer's own figures fo r profit and general expenses are not 
consistent with those usually reflected in sales of the goods of the 
same class or kind referred to at (i) of this subparagraph the amount for profit and general expen ses may be based upon relevant 
information other than that supplied by or on behalf of the producer of the goods; 
 
(iii) "goods of the same class or  kind" means goods imported from the 
same country as the goods being valued; 
 (iv) whether goods are "of the same cl ass or kind" as other goods shall be 
determined on a case by case basis with reference to the 
circumstances involved and in doing th is, sales for export to this State 
of the narrowest group or range of goods of the same class or kind as the goods being valued for which the necessary information can be provided should be examined; 
 
(v) the "general expenses" referred to mean the amount to cover the 
direct and indirect cost of pr oducing and selling the goods for export 
which are not included under subparagraph (1)(a). 
 8. (1) In determining the customs value under pa ragraph 3, there shall be added to the price 
actually paid or payable for the imported goods – 
 
(a) to the extent that they are incurred by the buyer but are not included in the 
price actually paid or payable for the goods the following – 
 
(i) commission and brokerage, except buying commissions; 
 
(ii) the cost of containers which for customs purposes are treated as being 
one with the goods in question; 
 (iii) the cost of packing, whether for labour or materials; 
 
(b) to the extent that such value has not been included in the price actually paid or 
payable, the value, apportioned as appropriate, for the following goods and services where supplied directly or indirec tly by the buyer free of charge or at 
reduced cost for use in connection with the production and sale for export of the imported goods – 
 
(i) materials, components, parts and similar items incorporated in the 
imported goods; 
 G/VAL/N/1/VCT/1 
Page 10  
 
  (ii) tools, dies, moulds and similar items used in the production of the 
imported goods; 
 (iii) materials consumed in th e production of the imported goods; 
 
(iv) engineering, development, ar twork, design work, and plans and 
sketches undertaken elsewhere than in the State and necessary for the 
production of the imported goods; 
 
(c) royalties and licence fees, which among other things, may include payments 
in respect of patents, trade marks and copyrights, related to the goods being 
valued that the buyer must pay either directly or indirectly, as a condition of 
sale of the goods being valued, to the ex tent that such royalties and fees are 
not included in the price actually paid or payable; 
 
(d) the value of any part of the proceeds of  any subsequent resale, disposal or use 
of the imported goods that accrues directly or indirectly to the seller; 
 (e) the cost of – 
 (i) transport of the imported goods to the port or place of importation; 
 
(ii) loading and handling associated with the transport of the imported 
goods to the port or place of importation;  and 
 (iii) insurance. 
 
(2) No additions shall be made to the price actually paid or payable in determining the 
customs value except as provided in this paragraph. 
 (3) Additions to the price actually paid or pa yable shall be made under this paragraph only on 
the basis of objective and quantifiable data and if such do not exit, a transaction value shall not be 
determined under the provi sions of paragraph 3. 
 (4) Notwithstanding subparagraph (1) (c) – 
 
(a) charges for the right to reproduce the imported goods in the State shall not be 
added to the price actually paid or payable for the imported goods in 
determining the customs value;  and 
 (b) payments made by the buyer for the right to distribute or resell the imported 
goods shall not be added to the price actually paid or payable for the imported goods if such payments are not a conditi on of the sale for exports to the Sate 
of the goods. 
 
(5) In this paragraph, the term "buying commi ssions" means fees paid by an importer to his 
agent for the service of representing him abroad  in the purchase of the good being valued. 
 
9. (1) Charges for interest under a financing arrange ment entered into by the buyer and related to 
the purchase of imported goods shall not be in cluded in the customs value determined under 
paragraph 3:   G/VAL/N/1/VCT/1 
 Page 11 
 
 
  Provided that – 
 
(a) the charges are distinguished from the price actually paid or payable for the 
goods; 
 
(b) the financing arrangement has been made in writing; 
 (c) where required by the Comptroller,  the buyer can demonstrate that – 
 (i) such goods are actually sold at th e price declared as the price actually 
paid or payable;  and 
 (ii) the claimed rate or interest does not exceed the level for such 
transactions prevailing in the country, where, and at the time when the finance was provided. 
 
 (2) The provisions of subparagraph (1) shall apply regardless of whether the finance is 
provided by the seller, a bank or other pers on and it shall also apply, mutatis mutandis
, where customs 
value is determined under a method other than the transaction value. 
 10. Nothing in this Schedule shall be construed as a restricting or calling into question the right of 
the Comptroller to satisfy himself as the genuineness,  truth or accuracy of any statement, document or 
declaration presented for customs valuation purposes. G/VAL/N/1/VCT/1 
Page 12  
 
  CUSTOMS (CONTROL AND MANAGEMENT)
 
 
[...]  
PART VIII 
 
DUTIES, DRAWBACKS PROHIBITION AND RESTRICTIONS 
 
Duties 
 [...] 
 Abatement of duty
 
 66. (1) Subject to subsection (2) where in resp ect of any imported goods the Comptroller is 
satisfied that – 
 
(a) before or subsequent to their importati on they have deteriorated or have been 
damaged, or that all or part of them have been lost or destroyed, and, in the case of lost goods, have not entered or will not enter into home use in the State;  and 
 
(b) the carrier or insurer has made an a llowance to the importer in respect of the 
deterioration, damage, loss or destruction, 
 
the Comptroller shall allow such abatement of the duty chargeable on those goods as, in his opinion, 
the amount of the deterioration, damage, loss or dest ruction bears to the original value of the goods. 
  (2) Where duty has already been paid on goods  in respect of which an abatement would be 
allowable under subsection (1), no  payment of the amount of the abatement shall be made unless the 
claim is made within six months of the date of the payment of the duty.  G/VAL/N/1/VCT/1 
 Page 13 
 
 
  CUSTOMS (CONTROL AND MANAGEMENT)  
 
[...]  
PART IX 
 
POWERS 
 [...]  
Security bonds
 
 98. (1) Without prejudice to any express requirements as to security provided for by any other customs enactment, the Comptroller may, if he sees  fit, require any person over the age of eighteen 
years to give security by bond or otherwise in su ch form and manner as the Comptroller may direct 
for the observance of any condition or restri ction in connection w ith any assigned matter. 
  (2) Any bond taken for the purposes of any assigned matter – 
 
  (a) shall be taken on behalf of  the Government of the State; 
 
  (b) may be cancelled at any time by or by the order of, the Comptroller. 
  (3) Notwithstanding the provisions of subsecti on (1) a bond may be entered into on behalf of 
a minor by his parent, legal guardian or guarantor.  G/VAL/N/1/VCT/1 
Page 14  
 
  CUSTOMS (CONTROL AND MANAGEMENT)
 
 
[...]  
PART XII 
 
DETERMINATION OF DISPUTES 
 Appeal to Comptroller
 
 
131. (1) Where the amount of duty requested by an officer is disputed by the person required to 
pay the a mount, that person shall pay the amount but then may, before the expiration of three months from the date of payment, by notice in writing requi re the Comptroller to reconsider the amount of 
duty requested.  
 (2) A notice under subsection (1) shall state the grounds for disputing the amount of duty 
requested.   (3) The Comptroller, after reconsidering the amount of duty requested and having taken into 
account the grounds contained in the notice, may in crease, decrease or confirm the amount, and shall 
notify the person who paid the amount of his decision. 
 
Customs Appeal Commissioners
 
 132. (1) There shall be established a tribunal of Customs Appeal Commissioners which shall 
consider disputes concerning duty charged under this Act. 
 
 (2) The Cabinet shall from time to time appoint  by notice in the Gazette such persons as it 
sees fit to be Customs Appeal Commissioners (hereinaft er in this Part referred to as Commissioners). 
  (3) The Cabinet shall by instrument in writi ng appoint a Chairman and Deputy Chairman, and 
any hearing of the Commissioner shall be before th e Chairman or in his absence the Deputy Chairman 
and two other Commissioners. 
  (4) The Cabinet shall appoint a Secretary to the Commissioners and any notice or correspondence, other than decisions of the Commiss ioners themselves, may be issued and signed by 
or on behalf of the Secretary. 
 
 (5) Every decision of the Commissioners shall be given under the signature of the Chairman 
presiding at the hearing.   (6) At any hearing of the Commissioners, in the event of a division of opinion, the decision of the majority shall prevail. 
 
 (7) At any hearing of the Commissioners, they may – 
 (a) summon to attend that hearing any person who in their opinion is or might be 
able to give evidence relevant to the matter being heard; 
 
(b) where any person is summoned to attend a hearing or is voluntarily at that 
hearing, examine that person on oath or otherwise; 
  G/VAL/N/1/VCT/1 
 Page 15 
 
 
  (c) require any person to produce any bo ok or other documents which is in his 
custody or under his control and which may contain evidence relevant to the matter being heard; 
 (d) have jurisdiction of a subordinate Co urt with respect to the enforcement of 
attendance of witnesses, the hearing of evidence on oath and punishment for 
contempt; 
 (e) admit or reject any evidence adduced, notwithstanding that that evidence 
would or would not be admissible in any court; 
 
(f) postpone or adjourn that hearing;  (g) determine the procedure to be follo wed at any hearing under subsection (6). 
 
Appeal to Commissioners
 
 133. (1) A person hereinafter in this Part referre d to as "the appellant" notified of a decision under 
section 131 and aggrieved by that decision may, subject to subsection (2), appeal against that decision 
to the Commissioners by serving a notice of appeal on the Secretary and the Comptroller within thirty 
days of the notification or such longer period as the Commissioners may permit. 
 
 (2) No appeal may be made under subsecti on (1) unless the amount notified as the duty due 
by the decision of the Co mptroller has been paid. 
  (3) A notice of appeal under subsection (1) shall be in writing and shall state – 
 
(a) the date of the decision of the Co mptroller from which the appellant has 
appealed; 
 (b) the name and address of the person to whom the decision appealed against 
was sent, 
 
(c) the amount of duty in dispute, and  (d) the grounds for claiming that the amount of duty in dispute is not due and 
payable. 
 
 (4) At least thirty days or such shorter time as the parties may agree before the date fixed for 
the hearing of an appeal, the Secretary to the Co mmissioners shall by notice in writing, advise the 
Comptroller and the appellant of the time, date  and place where the appeal is to be heard. 
  (5) The hearing of an appeal under subsecti on (1) shall be in public unless the Chairman 
presiding at that hearing shall otherwise direct. 
  (6) At a hearing of an appeal under subsection (1) –  
(a) the Comptroller and the appellant sha ll be entitled to appear in person or by 
representation; 
 (b) the burden of proof on any matter shall lie with the appellant;  and 
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  (c) the Comptroller and the appellant shall bear their own costs unless the 
Commissioners, for special cause, otherwise direct. 
  (7) On the hearing of an appeal, the Commi ssioners may increase, decrease or confirm the 
amount of duty due and shall notify the Comptroller and the appellant of their decision. 
 
 (8) A decision of the Commissioners under this sec tion shall be published, except that where 
a direction has been given under subsection (5) that the hearing of the appeal shall be in private, such 
details of the decision shall be omitted as the Chai rman considers necessary to preserve the privacy 
that it is considered necessary to protect. 
 
Right of further appeal
 
 134. (1) The Comptroller or the appellant may appeal to the High Court against a decision of the Commissioners which involves a question of la w, or a question of mixed fact and law. 
 
 (2) The Comptroller or the appellant may appeal  to the Court of Appeal against any decision 
of the High Court, being a decision on an app eal from the Commissioners, which involves a question 
of law, or a question of mixed fact and law.   (3) On an appeal to the High Court or to the Court of Appeal under this section, that court 
may – 
 
(a) increase, decrease or confirm the amount of duty due,  (b) make any such other order as it thinks fit, and 
 
(c) make such order as to costs as it thinks fit. 
 Payment of duty after appeal
 
 135. (1) Subject to subsection (2) where the decision of an appeal under this Part is that the amount 
of duty due shall be – 
 
(a) increased;  or  (b) decreased; 
 
the appellant shall pay the amount of the increase to the Comptroller in the case of (a) and the 
Comptroller shall pay the amount of the decrease to the appellant in the case of (b) within thirty days 
of the decision.   (2) Where the decision referred to in subsection (1) is a decision of the Commissioners or the 
High Court, no amount shall be payable if, within  the thirty days time limit provided by that 
subsection, an appeal against that decision is lodge d with the High Court or the Court of Appeal, as 
the case may be.   
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