Customs (Bonded Warehouses) Regulations (2007 Revision) CUSTOMS LAW

Customs (Bonded Warehouses) Regulations (2007 Revision) Supplement No.8 published with Gazette No. 14 of 9th July, 2007. CUSTOMS LAW (2007 Revision) CUSTOMS (BONDED WAREHOUSES) REGULATIONS (2007 Revision) Revised under the authority of the Law Revision Law (1999 Revision). Consolidating the- Customs (Prescribed Warehouses) Regulations, 1973 made the 21st November, 1973 and published as Government Notice No. 220 of 1973 Customs (Prescribed Warehouse) Regulations, 1977 made the 8th June, 1977 Customs (Prescribed Warehouse) Regulations, 1977 (sic) made the 8th November, 1977 Customs (Amendment) Regulations, 1980 made the 3rd June, 1980 Customs (Prescribed Warehouse) Regulations, 1981 made the 12th May, 1981 Customs (Amendment) Regulations, 1982 made the 6th July, 1982 Customs (Prescribed Warehouse) (Amendment) Regulations, 1985 made the 23rd April, 1985 Customs (Prescribed Warehouse) (Amendment) (No. 2) Regulations, 1985 made the 1st October, 1985 Customs (Prescribed Warehouse) Regulations, 1986 made the 4th February. 1986 Customs (Prescribed Warehouse) Regulations, 1987 made the 18th February, 1987 Customs (Prescribed Warehouse) (Amendment) (No. 2) Regulations, 1987 made the 3rd March, 1987 Customs (Prescribed Warehouse) (No. 3) Regulations, 1987 made the 28th July, 1987 Customs (Prescribed Warehouse) (No. 4) Regulations, 1987 made the 10th November, 1987 Customs (Prescribed Warehouse) Regulations, 1988 made the 1st March, 1988 Customs (Amendment) Regulations, 1988 made the 17th May, 1988 Customs (Prescribed Warehouse) (No. 2) Regulations, 1988 made the 12th July, 1988 Customs (Prescribed Warehouse) (No. 3) Regulations, 1988 made the 8th November, 1988 Customs (Prescribed Warehouse) Regulations, 1989 made the 19th December. 1989 Customs (Bonded Warehouses) Regulations (2007 Revision) Customs (Prescribed Warehouse) (No. 3 of 1988) (Amendment) Regulations, 1990 made the 13th February, 1990 Customs (Prescribed Warehouse) Regulations, 1990 made the 11th July, 1990 Customs (Bonded Warehouse) (Big Daddy's Liquors) Regulations, 1991 made the 26th November, 1991 Customs (Bonded Warehouse) (Shellections) Regulations, 1992 made the 14th July, 1992 Customs (Bonded Warehouse) (Jacques Scott) Regulations, 1992 made the 25th February, 1992 Customs (Bonded Warehouse) (Caymania Airport Ltd) Regulations, 1993 made the 24th August, 1993 Customs (Grand Cayman Bottlers & Blenders) Regulations, 1994 made the 7th June, 1994 Customs (Bonded Warehouse) Tortuga Rum Co. Ltd Regulations, 1995 made the 14th March, 1995 Customs (The Wine Cellar Ltd) Regulations, 1995 made the 3rd October, 1995 as reprinted and republished with Gazette No. 21 of 14th October, 1996 Customs (Gayisle Enterprises Limited) Regulations, 1996 made the 30th April, 1996 Customs (Bonded Warehouse) (Natural Products Importing Co. Ltd.) Regulations, 1996 made the 30th April, 1996 Customs (Bonded Warehouse) (Big Daddy's Liquors) (Amendment) Regulations, 1996 made the 15th October, 1996 Customs (Bonded Warehouse) (Grand Cayman Bottlers & Blenders) Regulations, 1996 made the 29th October, 1996 Customs (Bonded Warehouse) (Island Companies Ltd.) Regulations, 1996 made the 10th December, 1996 Customs (Bonded Warehouse) (Island Companies Ltd.) (Amendment) Regulations, 1997 made the 29th April, 1997 Customs (Bonded Warehouse) A.B.C. Liquor (Grand Cayman Bottlers and Blenders) Regulations, 1997 made the 4th March. 1997 Customs (Bonded Warehouse) (Tortuga Rum Co. Ltd) Regulations, 1997 made the 3rd June, 1997 Customs (Bonded Warehouse) (Cayman Gold Ltd.), 1997 made the 9th September, 1997 Customs (Bonded Warehouse) (Uncle Bill's Home Improvement Centre) Regulations, 1997 made the 9th September, 1997 Customs (Bonded Warehouse) (Big Daddy's Liquor and Snacks) Regulations, 1998 made the 17th March. 1998 Customs (Bonded Warehouse) (Jacques Scott) (Amendment) Regulations, 1998 made the 1st September, 1998 Customs (Bonded Warehouse) (Tortuga Rum Co.) Regulations, 1999 made the 27th July, 1999 2 Customs (Bonded Warehouses) Regulations (2007 Revision) Customs (Bonded Warehouse) (Big Daddy's Liquors and Snacks) (Amendment) Regulations, 2000 made the 25th October, 2000 Customs (Bonded Warehouse) (Cayman Airways Ltd.) Regulations, 2000 made the 1st November, 2000 Customs (Bonded Warehouse) (Island Companies Ltd.) (Landmark Building) Regulations, 2003 made the 21st January, 2003 Customs ((Bonded Warehouse) (Island Man Rum Shop) Regulations, 2005 made the 5th April, 2005 Customs (Bonded Warehouse) (Tortuga Rum Company Limited) Regulations, 2006 made the 8th August, 2006 Customs (Bonded Warehouse) (Blackbeard’s Trading Company Limited) Regulations, 2007 made the 6th March, 2007 Customs (Bonded Warehouse) (Cayman Gold Limited) Regulations, 2007 made the 6th March, 2007 Customs (Bonded Warehouse) (Casa del Habano) Regulations, 2007 made the 6th March, 2007 Customs (Bonded Warehouse) (Tortuga Rum Company Limited) Regulations, 2007 made the 6th March, 2007. Consolidated and revised this 19th day of June, 2007. Note (not forming part of the Regulations): This revision replaces the 2001 Second Revision which should now be discarded. 3 Customs (Bonded Warehouses) Regulations (2007 Revision) 4 Customs (Bonded Warehouses) Regulations (2007 Revision) CUSTOMS (BONDED WAREHOUSES) REGULATIONS (2007 Revision) ARRANGEMENT OF REGULATIONS 1. Citation 2. Prescribed warehouses 3. Warehouse keepers First to Twenty-fifth Schedules: Prescribed warehouses, conditions specified therefor and warehouse keepers 5 Customs (Bonded Warehouses) Regulations (2007 Revision) 6 Customs (Bonded Warehouses) Regulations (2007 Revision) CUSTOMS (BONDED WAREHOUSES) REGULATIONS (2007 Revision) 1. These regulations may be cited as the Customs (Bonded Warehouses) Citation Regulations (2007 Revision). 2. Subject to compliance with the condition or conditions specified in Part 2 of Prescribed warehouses such Schedule, the premises described in Part 1 of each of the Schedules hereto are bonded warehouses. 3. The person named in Part 3 of each Schedule is nominated to be the Warehouse keepers Warehouse keeper of the warehouse referred to in Part 1 of such Schedule. FIRST SCHEDULE Part 1 The two areas marked respectively "A" and "B" in the plan annexed hereto, being part of the property of Cayman Islands Distributors, Ltd. situated in Central Avenue, George Town. Private BondedWarehouse Cayman Islands Distributors Ltd. Central Avenue 7 Customs (Bonded Warehouses) Regulations (2007 Revision) Part 2 That no goods not being the property of Cayman Islands Distributors Ltd. or its customers shall be stored in the warehouse, Part 3 Kenneth Carlyle Hall SECOND SCHEDULE Part 1 The building known as "Jacques Scott's Warehouse" situated in Crewe Road, George Town, the property of the Jacques Scott Group of Companies (Investment Corporation) Ltd. Part 2 That no goods not being the property of Jacques Scott & Co. Ltd. or its wholly owned subsidiaries or customers or any of them shall be stored in the warehouse. Part 3 Edward Seymour 8 Customs (Bonded Warehouses) Regulations (2007 Revision) THIRD SCHEDULE Part 1 That part of the ground floor premises of the building known as Abacus House situated on Walkers Road, George Town, as indicated on the floor plan hereunder. Area: A. B. C and D Licensed premises of Overton Traders Ltd. at Abacus House, Walkers Road, George Town. Part 2 That no goods other than the property of Overton Traders Limited shall be stored in the warehouse. Part 3 Norman Balfour Overton 9 Customs (Bonded Warehouses) Regulations (2007 Revision) FOURTH SCHEDULE Part 1 That part of the building shaded in the floor plan depicted hereunder located at the Airport Industrial Park on property described as Block 20B Parcel 209 George Town East being part of the building known as Gayisle Enterprises Limited. Part 2 1. That the relevant provisions of the Customs Law (2007 Revision) shall be complied with. 2. That no goods other than the property of Gayisle Enterprises Limited or its customers shall be stored in the warehouse. Part 3 Alan M. Dibben 10 Customs (Bonded Warehouses) Regulations (2007 Revision) FIFTH SCHEDULE Part 1 That part of the building shaded in the floor plan depicted hereunder located adjacent to the offices of Stereo City Limited, Airport Industrial Park, George Town. Part 2 That no goods other than the property of Stereo City Limited or its customers shall be stored in the warehouse Part 3 Everard A. Leacock 11 Customs (Bonded Warehouses) Regulations (2007 Revision) SIXTH SCHEDULE Part 1 Those buildings shaded in the following floor plan, being a part of the Jacques Scott compound situated on Crewe Road at George Town known as Registration Section George Town Central Block 14C Parcels 172 and 177. JACQUES SCOTT & CO. LTD 12 Customs (Bonded Warehouses) Regulations (2007 Revision) Part 2 1. That a bond is entered into and maintained in the sum of $1,000,000 with a recognised bank as security to cover the duty risk in respect of goods from time to time in the bonded warehouse. 2. That no goods, other than those the property of Jacques Scott & Co. Ltd. or any of its wholly owned subsidiaries or any of their respective customers be stored in the bonded warehouse. Part 3 Nathan Bush SEVENTH SCHEDULE Part 1 That part of the building located on Crewe Road. Block 20E, Parcel 32, Georgetown East consisting of an area of 600 square feet more particularly delineated on the plan attached to the application for approval of a bonded warehouse made by Keith Baldwin on the 17th January, 1997. Part 2 That no goods, other than spirits and beer the property of A.B.C. Liquor (Grand Cayman Bottlers and Blenders) be stored in the bonded warehouse. Part 3 Dana Caswell 13 Customs (Bonded Warehouses) Regulations (2007 Revision) EIGHTH SCHEDULE Part 1 That portion shaded in the floor-plan depicted hereunder of the building erected on Registration Section Cayman Brac East Block 111E Parcel 119. Part 2 That no goods other than those of Willard Douglas shall be stored in the warehouse. Part 3 Willard Douglas 14 Customs (Bonded Warehouses) Regulations (2007 Revision) NINTH SCHEDULE Part 1 The part of the building located at Block 14C Parcel 65 on North Sound, consisting of an area of 2,750 square feet more particularly delineated on the plan attached to the application for expansion of a bonded warehouse made by Robert Hamaty of Tortuga Rum Company Limited on the 21st November, 2006. Part 2 That no goods, other than those of Tortuga Rum Company Limited or any of its wholly-owned subsidiaries or any of their respective customers, shall be stored in the bonded warehouse. Part 3 Carlene Hamaty 15 Customs (Bonded Warehouses) Regulations (2007 Revision) TENTH SCHEDULE Part 1 That portion of the building located in the Industrial park in George Town described as Warehouse C on the floor-plan depicted hereunder and containing an area of 366.7 square feet or thereabouts, being a part of Registration Section George Town East Block 20B Parcel 160. Part 2 That no goods other than those of Robert Brenton and Jeanne Brenton, trading as the Wine Cellar, or any of their customers shall be stored in the warehouse. Part 3 Robert Brenton 16 Customs (Bonded Warehouses) Regulations (2007 Revision) ELEVENTH SCHEDULE Part I That part of the building located at the Tenninal Building, Owen Roberts Airport, Block 20C Parcel 25 George Town consisting of an area of 93.5 square feet more particularly delineated on the plan attached to the request for a change in the area of the bonded warehouse made by Rickey Bodden on the 2nd March, 2000. Part 2 That no goods other than those for in-flight consumption by passengers flying with Cayman Airways Limited shall be stored in the warehouse. Part 3 Rickey Bodden TWELFTH SCHEDULE Part 1 That part of the building located on Block 13B, Parcel 124 REMI, West Bay Beach South, consisting of an area of 960 square feet more particularly delineated on the plan attached to the application for approval of a bonded warehouse made by Cleveland Dilbert on the 19th January, 1997. Part 2 1. That the bond of $100,000 taken out by Big Daddy's Liquor and Snacks in respect of its previous bonded warehouse be transferred to cover the duty risk in respect of goods in the bonded warehouse at any time. 2. That no goods, other than spirits, wine. cigarettes and other tobacco products the property of Big Daddy's Liquor and Snacks, be stored in the bonded warehouse. Part 3 Brian Arney Barnes 17 Customs (Bonded Warehouses) Regulations (2007 Revision) THIRTEENTH SCHEDULE Part 1 That part of the building situated on Bodden Avenue at George Town known as Registration Section George Town Central Block 13EH, Parcel 127 that is shown hatched on the following plan. Part 2 1. That a bond is entered into and maintained in the sum of $25,000 with a recognised bank as security to cover the duty risk in respect of goods from time to time in the bonded warehouse. 2. That no goods, other than those the property of Shellections Ltd. be stored in the bonded warehouse. Part 3 Peter Wight 18 Customs (Bonded Warehouses) Regulations (2007 Revision) FOURTEENTH SCHEDULE Part 1 The building located at Building 4, 142 Industrial Way, Block 20B, Parcel 377, consisting of an area of 2,660 square feet more particularly delineated on the plan attached to the application for relocation of a bonded warehouse made by Mike Flowers of Cayman Gold Limited on the 7th December, 2006. Part 2 1. That a bond in the sum of $150,000 (United States Currency) with a recognised bank or insurance company be taken out to cover the duty risk in respect of goods in the bonded warehouse at any time. 2. That no goods, other than spirits, wines and beers which are the property of Cayman Gold Limited, shall be stored in the bonded warehouse. Part 3 Mike Flowers 19 Customs (Bonded Warehouses) Regulations (2007 Revision) FIFTEENTH SCHEDULE Part 1 That portion of the building shaded in the floor-plan shown below, being a part of Registration Section George Town East Block 20E, parcel 32. Part 2 That no goods other than those of Grand Cayman Bottlers and Blenders Limited, or any of its wholly owned subsidiaries, or their respective customers, shall be stored in the bonded warehouse. Part 3 Dana Caswell 20 Customs (Bonded Warehouses) Regulations (2007 Revision) SIXTEENTH SCHEDULE Part 1 That part of the building located on Red Gate Road, Block 20B, Parcel 321, George Town East consisting of an area of 1521 square feet more particularly delineated on the plan attached to the application for approval of a bonded warehouse made by Carlene Hamaty dated the 5th May, 1997. Part 2 1. That a bond in the sum of $450,000 with a recognised bank or insurance company to be taken out to cover the duty risk in respect of goods in the bonded warehouse at any time. 2. That no goods, other than spirits and beer, the property of Tortuga Rum Co. Ltd. be stored in the bonded warehouse. Part 3 Carlene Hamaty 21 Customs (Bonded Warehouses) Regulations (2007 Revision) SEVENTEENTH SCHEDULE Part 1 Comprising those areas shaded in the floor plan depicted hereunder, being a part, of Registration Section George Town East, Block 20B, Parcel 259 and including mezzanine floor ‘A’. Part 2 That no goods other than those of the Wine Cellar Ltd, or any of their customers shall be stored in the bonded warehouse. Part 3 Vincent Duhaney 22 Customs (Bonded Warehouses) Regulations (2007 Revision) EIGHTEENTH SCHEDULE Part 1 That part of the building shaded in the floor plan depicted hereunder located at the Airport Industrial Park on property described as Block 20B, parcel 209, George Town East being part of the building known as Gayisle Enterprises Limited. Part 2 That no goods other than those of Gayisle Enterprises Limited or any of their customers shall be stored in the bonded warehouse. Part 3 David C. Dibben 23 Customs (Bonded Warehouses) Regulations (2007 Revision) NINETEENTH SCHEDULE Part 1 That part of the building, located in North Sound Road Block 20B, Parcel 321, George Town, consisting of an area of 2,312 square feet more particularly delineated on the plan attached to the request for a resizing of the bonded warehouse made by Robert Hamaty on the 3rd May, 2006. Part 2 That no goods, other than those of Tortuga Rum Company Limited or any of its wholly owned subsidiaries or any of their respective customers, shall be stored in the bonded warehouse. Part 3 Carlene Hamaty TWENTIETH SCHEDULE Part 1 The part of the building known as Units 1 and 2 located at Block 13D Parcel 75 on Eastern Avenue, consisting of an area of 4,000 square feet more particularly delineated on the plan attached to the application for relocation of a bonded warehouse made by Blackbeard’s Trading Company Limited on the 2nd January, 2007. Part 2 1. That a bond in the sum of $150,000 with a recognised bank or insurance company be taken out to cover the duty risk in respect of goods in the bonded warehouse at any time. 2. That no goods, other than spirits, wines and beers which are the property of Blackbeard’s Trading Company Limited, shall be stored in the bonded warehouse. Part 3 Matthew William Bishop 24 Customs (Bonded Warehouses) Regulations (2007 Revision) TWENTY-FIRST SCHEDULE Part 1 That part of the building located on North Sound Road. Block 14C, Parcel 65 REM, consisting of an area of 940 square feet more particularly delineated on the plan attached to the application for approval of a bonded warehouse made by Renard Frank Moxam on the 14th August, 1996. Part 2 1. That a bond in the amount of $100,000 with a recognised bank or insurance company be taken out to cover the duty risk in respect of goods in the bonded warehouse at any time. 2. That no goods, other than spirits and beer, the property of Island Companies Ltd. be stored in the bonded warehouse. Part 3 Renard Frank Moxam TWENTY-SECOND SCHEDULE Part 1 That part of the building located in Eastern Avenue, George Town, Block 13EH, Parcels 146 and 147, consisting of an area of 60 square feet more particularly delineated on the plan attached to the application for approval of a bonded warehouse made by William H. McTaggart dated the 14th March, 1997. Part 2 No Conditions Part 3 William H.McTaggart 25 Customs (Bonded Warehouses) Regulations (2007 Revision) TWENTY-THIRD SCHEDULE Part 1 That part of the building located in Block OPY, Parcel Nos. 107 and 113, George Town consisting of an area of 640 square feet more particularly delineated on the plan attached to the request for a bonded warehouse made by Renard Moxam on the 29th October, 2002. Part 2 1. That the bond taken out by Island Companies Ltd. prior to these regulations in respect of other bonded warehouses of the company shall be extended by approximately $25,000 to cover the duty risk in respect of goods in this bonded warehouse at any time. 2. That no goods, other than bonded spirits and tobacco products the property of Island Companies Limited, shall be stored in the bonded warehouse. Part 3 Renard Moxam 26 Customs (Bonded Warehouses) Regulations (2007 Revision) TWENTY-FOURTH SCHEDULE Part 1 That part of the building located at Block 106E, Parcel 39, Watering Place, Cayman Brac consisting of an area of 750 square feet more particularly delineated on the plan attached to the application for approval of a bonded warehouse made by Maria McKeever on the 8th November, 2004. Part 2 1. That a bond in the amount of $20,000 with a recognised bank or insurance company be taken out to cover the duty risk in respect of goods in the bonded warehouse at any time. 2. That no goods, other than spirits the property of Island Companies Ltd., be stored in the bonded warehouse. Part 3 Elvis McKeever Maria McKeever TWENTY-FIFTH SCHEDULE Part 1 That part of the building located at Block OPY, Parcel 114/15 (Store # 9 Casa del Habano) Cayside Galleries, Harbour Drive, George Town, consisting of an area of 102 square feet more particularly delineated on the plan attached to the application for approval of a bonded warehouse made by The Cigar Company Limited (a subsidiary of Jacques Scott Group Limited) trading as Casa del Habano on the 18th May, 2004. Part 2 That no goods, other than cigars which are the property of The Cigar Company Limited (a subsidiary of Jacques Scott Group Limited) trading as Casa del Habano, shall be stored in the bonded warehouse. Part 3 Peter T. Dutton 27 Customs (Bonded Warehouses) Regulations (2007 Revision) Publication in consolidated and revised form authorised by the Governor in Cabinet this 19th day of June, 2007. Carmena Watler Clerk of Cabinet (Price $ 5.60) 28