CHAPTER
243
AGRICULTURAL MANUFACTORIES |
ARRANGEMENT OF
SECTIONS |
SECTION |
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Procedure for registration. |
Duties of owners of agricultural factories. |
Importation of certain articles without the
payment of import duty. |
Exemption from the payment of inward tonnage or
light dues. |
Exemption from payment of outward tonnage dues. |
Certain other officers to have free access to
registered agricultural factories. |
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CHAPTER 243 |
AGRICULTURAL
MANUFACTORIES |
An Act
relating to the encouragement of agricultural manufactories. | 12 of 1913
41 of 1936
4 of 1958
21 of 1960
50 of 1961
51 of 1963
15 of 1966
50 of 1987
21 of 1999 |
[Commencement 7th
July, 1913] |
1. This Act may be cited as the Agricultural
Manufactories Act. | Short title. |
2. In this Act, unless the context otherwise requires- | Interpretation. |
"agricultural
factory" means a factory used exclusively for the purpose of
manufacturing, preserving, packing or otherwise preparing for sale or export- |
(a) any
agricultural, floricultural or horticultural produce of The Bahamas; |
(b) any
agricultural, floricultural, horticultural or marine products which the
Governor-General may from time to time by Order specially declare may be
manufactured, preserved, packed or otherwise prepared for sale or export, for
such limited time as may be mentioned in such Order; |
"Minister"
means the Minister responsible for Agriculture; |
"owner"
includes the duly authorised agent of the owner and the person having the
charge of an agricultural factory; |
"prescribed"
means prescribed by the rules; |
"register"
means the register kept by the Comptroller of Customs under this Act; |
"rules"
means rules made under this Act; |
"supplies"
means any article which enters into the cost of production of such agricultural
or marine product as finally manufactured, preserved or packed, but does not
include any article used for any of the incidental purposes of the business
conducted at the factory not directly connected with the processes there
carried on. |
3. No person shall be registered under the provisions
of this Act- | Registration. |
(a) as
maintaining in The Bahamas any agricultural factory; or |
(b) as desirous
of building or erecting any agricultural factory or of adapting any building or
erection already in existence in The Bahamas for use as such a factory, |
unless
he has obtained the written approval of the Minister. |
4. Where, in the prescribed manner, any person applies
to be registered under the provisions of this Act, the Minister shall cause the
application for approval to be advertised in one or more newspapers circulating
in The Bahamas in at least two successive issues thereof and shall fix a date
for the hearing of such application. Any person wishing to oppose such
application shall notify the Minister in the prescribed manner. | Procedure for registration. |
5. (1) It shall be the duty of the owner of an
agricultural factory to which this Act applies and in respect of which written
approval has been given under the provisions of section 3 of this Act- | Duties of owners of agricultural factories. |
(a) to register the same with the Comptroller of
Customs; |
(b) to
supply to the Comptroller of Customs in writing all such particulars as shall
be prescribed for the purposes of registration; |
(c) to keep a
stock book in the form prescribed, and to enter therein upon each importation
or taking out of bond of any article which may be imported or taken out of bond
without payment of import duties under this Act, a full and complete list of
such articles with the qualities and descriptions thereof and the date of each
such importation or taking out of bond. |
(2) The
Comptroller of Customs shall have the following duties and powers- | Duties of Comptroller of Customs. |
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(b) to enter
therein the particulars prescribed for the purposes of registration; |
(c) to furnish
to the owner of an agricultural factory upon the due registration thereof a
certificate of such registration in the form prescribed; |
(d) to refuse
to register an agricultural factory if the owner fails or neglects to supply
the prescribed particulars; |
(e) to cancel
the registration of any agricultural factory if the owner thereof shall commit
a breach of any of the provisions of this Act: |
Provided
that any person aggrieved by the refusal to register or by cancellation of a
registration by the Comptroller of Customs may appeal to the Governor-General
who shall have the power to make such order in the case as to him shall seem
fit. |
6. (1) The following persons, that is to say- | Importation of certain articles without the payment of
import duty. |
(a) any person
registered as maintaining in The Bahamas any agricultural factory; |
(b) any person
registered as desirous of building or erecting any such factory or of adapting
any building or erection already in existence for the purposes of such factory, |
may import
into The Bahamas or take out of bond at any warehouse port therein without
payment of import duties- |
(i) all
machinery, tools, fixtures or supplies which may from time to time be required
for the purposes of the processes carried on at the factory; |
(ii) all
materials necessary for the purposes of the building, erection, alteration,
repair or equipment of such factory, or for the adaptation of such building as
a factory. |
(2) Before any
permit for the delivery of any article mentioned in paragraphs (i) and (ii) of
subsection (1) of this section shall be given, the following conditions shall
be observed- |
(a) the owner
shall make a declaration before the chief revenue officer of the port that such
articles are intended to be used solely for an agricultural factory under the
provisions of this Act; | Declaration to be made. |
(b) the owner
shall enter into a bond in the prescribed form with two good and sufficient
sureties to be approved by the Comptroller of Customs or other chief revenue
officer of the port in double the amount of any duties which would ordinarily
attach on importation of the said articles to the effect that all such articles
imported or taken out of bond during the financial year then current shall not
be used or applied otherwise than for the purpose specified in the bond or in any manner
contrary to any terms and conditions subject to which the application for the
registration of the factory concerned was approved. | Bond to be entered into. |
(3) If any
articles in respect of which such bond shall have been given shall be used or
applied in breach of the conditions of the bond, such articles shall be
forfeited and may be seized and proceeded against in the same manner as goods
liable to forfeiture under the Customs Management Act or any Act in amendment
thereof or substitution therefor, and in addition thereto the penalty of the
bond may be recovered as liquidated damages. | Goods liable to forfeiture and penalty of bond may be
recovered. |
(4) If at any time
any person who may have given bond under this section or any person in whom the
property in any articles comprised in such bond shall be vested, shall desire
to use any of such articles otherwise than for the purposes specified in the
bond, it shall be lawful for the Comptroller on payment of the full amount of
the duties ordinarily payable on such articles (or on so much thereof as the
Comptroller shall consider reasonable) by memorandum endorsed on the bond to
cancel the same as far as relates to such articles. | Payment of import duties. |
(5)
For the purposes of this section, import duties exemptions shall be available
only- |
(a) in respect
of materials used for plant construction and equipment on a one time basis at
commencement of registration and subsequently only upon the expansion or
replacement of the plant but not including spare or replacement parts; |
(b) on approved
raw materials as may be prescribed by the Minister. |
7. All vessels entering at any port of The Bahamas with
a cargo consisting exclusively of the building materials to be used in
building, constructing or repairing any registered agricultural factory, or of
machinery, tools, fixtures or supplies which may be required for the purposes
of the processes carried on at such factory shall be exempted from the payment
of any inward tonnage or light dues. | Exemption from the payment of inward tonnage or light
dues. |
8. All vessels clearing from any port of The Bahamas
with a cargo consisting exclusively of agricultural or marine products to which
this Act applies, manufactured, preserved, packed or otherwise prepared for
export in any registered agricultural factory shall be exempted from the
payment of tonnage dues. | Exemption from payment of outward tonnage dues. |
9. The officers of the Customs Department, the
Commissioner of Police and any non-commissioned officer of the police force
deputed by him, shall have free access at all reasonable times to every
registered agricultural factory and it shall be lawful for such officers at all
reasonable times to enter such factory and to stay and remain therein and to
have free access to every part thereof, and to inspect the stock book, for the
purpose of ascertaining whether the several articles admitted duty free under
this Act have been or are in the course of being duly used and applied to the
uses and purposes specified in the bond given in respect thereof. | Certain other officers to have free access to
registered agricultural factories. |
10. It shall be lawful for the Minister- | Rules, etc. |
(a) to make rules prescribing the
particulars of an agricultural factory to be supplied for the purposes of
obtaining the written approval of the Minister and also for the purposes of
registration and generally for carrying into effect the objects of this Act; |
(b) where any
bond is required to be given under this Act, to authorise and direct the
Comptroller of Customs or other chief officer of a port to accept the bond of
any guarantee company, association or society approved by the Minister in lieu
of two good and sufficient sureties. |
11. (1) Any owner of a registered agricultural factory
who- | Offences. |
(a) fails or
neglects to keep a stock book as required by this Act; |
(b) omits to
enter therein such particulars as he is required by this Act to enter; |
(c) neglects to
produce the same when requested so to do by any officer of the Customs Department
or the Commissioner of Police or any non-commissioned officer of the police
force deputed by him, |
shall
be liable to a penalty of eighty dollars. |
(2) Any person who
impedes, obstructs or otherwise interferes with any officer of the Customs
Department, the Commissioner of Police or any non-commissioned officer of the
police force deputed by him while acting in the execution of any duty imposed
by this Act shall be liable to a penalty of forty dollars. |
12. All penalties imposed by this Act shall be
recovered in a summary manner before a magistrate having jurisdiction in the
place where the offence is committed in the manner prescribed by law in this
behalf. | Recovery of penalties. |
13. Nothing contained in this Act shall apply so as to
derogate from the operation of the provisions of the Business Licence Act. | Derogation. |