Customs and Border Control Law, 2018 (Law 34 of 2018)

CAYMAN ISLANDS Customs and Border Control Law, 2018 (Law 34 of 2018) CUSTOMS (BONDED DUTY-FREE SHOP) REGULATIONS, 2020 (SL 145 of 2020) Supplement No. 2 published with Legislation Gazette No. 88 dated 4th December, 2020. PUBLISHING DETAILS Page 2 SL 145 of 2020 c Customs (Bonded Duty-Free Shop) Regulations, 2020 Regulation 1 CAYMAN ISLANDS Customs and Border Control Law, 2018 (Law 34 of 2018) CUSTOMS (BONDED DUTY-FREE SHOP) REGULATIONS, 2020 (SL 145 of 2020) In exercise of the powers conferred by section 133 of the Customs and Border Control Law, 2018 the Cabinet makes the following Regulations — 1. Citation 1. These Regulations may be cited as the Customs (Bonded Duty-Free Shop) Regulations, 2020. 2. Prescribed duty-free shop 2. Subject to compliance with the condition specified in Part 2 of each Schedule, the place described in Part 1 of the respective Schedule is a bonded duty-free shop. 3. Shopkeeper 3. The person named in Part 3 of each Schedule is the shopkeeper of the bonded duty- free shop referred to in Part 1 of the respective Schedule. c SL 145 of 2020 Page 3 Customs (Bonded Duty-Free Shop) Regulations, 2020 SCHEDULE 1 SCHEDULE 1 Bonded Duty-Free Shop - Tortuga Rum Company Limited PART 1 The Bonded Duty-Free Shop The part of the Owen Roberts International Airport - Departure Lounge (Gate 8) located at Owen Roberts Drive, George Town, Grand Cayman, George Town East, Block 20C, Parcel 78 in respect of a bonded duty-free shop (unit DF-60) consisting of an area of two hundred and sixty-eight square feet (268 sq. ft.) and storage area (A) consisting of an area of one hundred and twenty-eight square feet (128 sq. ft.), more particularly delineated on the plan attached to the application for approval of a bonded duty-free shop and storage area made by Robert Hamaty of Tortuga Rum Company Limited, dated 8th April, 2019. PART 2 The Condition 1. That the existing bond in the amount of one million, three hundred and fifty thousand Cayman Island dollars (CI $1,350,000), entered into and maintained with a recognized bank or insurance company, held on behalf of Tortuga Rum Company Limited shall be used as security to cover the duty risk in respect of spirits, wine, beer and cigarettes in the bonded duty-free shop at any time. 2. That no goods other than spirits, wine, beer and cigarettes which are the property of Tortuga Rum Company Limited shall be stored in the bonded duty-free shop. PART 3 The Shopkeeper Sylvia Carlene Hamaty c SL 145 of 2020 Page 5 SCHEDULE 2 Customs (Bonded Duty-Free Shop) Regulations, 2020 SCHEDULE 2 Bonded Duty-Free Shop - Jacques Scott (Retail) Ltd. PART 1 The Bonded Duty-Free Shop The part of the Owen Roberts International Airport - Departure Lounge (Gate 8) located at Owen Roberts Drive, George Town, Grand Cayman, George Town East, Block 20C, Parcel 78, in respect of the bonded duty-free shop (unit DF-10) consisting of a total area of one thousand three hundred and fifty-two square feet (1,352 sq. ft.), more particularly delineated on the plan attached to the application for approval of a bonded duty-free retail shop and storage area made by Peter Dutton of Jacques Scott (Retail) Ltd., dated 17th December, 2018. Part 2 The Condition 1. That the existing bond in the amount of four million, one hundred thousand Cayman Islands dollars (CI$4,100,000.00), entered into and maintained with a recognized bank or insurance company, held on behalf of Jacques Scott (Retail) Ltd., shall be used as security to cover the duty risk in respect of the spirits, wine, cigarettes and cigars in the bonded duty-free shop at any time. 2. That no goods, other than spirits, wine, cigarettes and cigars which are the property of Jacques Scott (Retail) Ltd., shall be stored in the bonded duty-free shop. Part 3 The Shopkeeper Mark Schofield Page 6 SL 145 of 2020 c Customs (Bonded Duty-Free Shop) Regulations, 2020 SCHEDULE 3 SCHEDULE 3 Bonded Duty-Free Shop - Island Companies Ltd. T/A Churchill’s Cigars Part 1 The Bonded Duty-Free Shop The part of the Owen Roberts International Airport - Departure Lounge (Gate 8) located at Owen Roberts Drive, George Town, Grand Cayman, George Town East, Block 20C, Parcel 34, in respect of a bonded duty-free shop (unit DF-70) consisting of an area of two hundred and sixty-nine square feet (269 sq. ft.) and storage area (E) consisting of forty-five square feet (45 sq. ft.), more particularly delineated on the plan attached to the application for approval of a bonded duty-free shop made by Nick Jackson of Island Companies, T/A Churchill’s Cigars, dated 3rd December, 2018. Part 2 The Condition 1. That the bond of three hundred thousand Cayman Islands dollars (CI$300,000.00), entered into and maintained with a recognised bank or insurance company, held on behalf of Island Companies Ltd. T/A Churchill’s Cigars shall be used as security to cover the duty risk in respect of the cigarettes and other tobacco products, in the bonded storage area of the bonded shop at any time. 2. That no goods, other than cigarettes and other tobacco products, which are the property of Island Companies Ltd. T/A Churchill’s Cigars shall be stored in the bonded storage area. Part 3 The Shopkeeper Saiana Sohan-Ebanks Made in Cabinet the 24th day of November, 2020. Kim Bullings Clerk of the Cabinet c SL 145 of 2020 Page 7