Customs and GCT Acts amended
THE Senate recently approved a Bill to amend the Customs Act, which will strengthen the evidence-gathering capacity of the Customs Department in its continued fight against the smuggling and under invoicing of goods.
Some of the amendments include allowance for the seizure of computer systems for a maximum period of 72 hours, in cases where an officer has reasonable cause for suspecting that the computer has been used in connection with or contains evidence relating to prohibited or restricted goods.
The amendment also allows for the seizure of prohibited goods that were sold to a third party and for the goods to be forfeited. Provision is however made in the Bill to protect the bona fide purchaser, in that where proceedings are taken for forfeiture, any person who claims an interest in the goods seized may apply to the court for an order showing cause why an order for forfeiture should not be made.
Additionally, provision is also made for the applicant or director of public prosecutions to appeal the decision of the Resident Magistrate Court. Where the applicant is successful, the minister shall direct that the goods be returned to the applicant. Where this is not possible, the amount equal to the value of the applicant’s interest — as declared by the order — is to be paid to that applicant.
Meanwhile, the Act to Amend the General Consumption Tax was also approved. This Bill seeks to ensure that taxes are collected when suppliers who are not residents of Jamaica provide services.
The amendments will also increase the threshold for registration, moving the gross value annual supplies from $144,000 to $300,000.
It will also impose a penalty on third parties who owed monies on behalf of delinquent tax payers and failed to respond to a request from the commissioner to pay over these sums.
The Bill provides incentives for persons involved in agricultural production and export, as well as manufacturing.
Senator Burchell Whiteman, the leader of government business who piloted the Bill, said the combined effects of these amendments should improve compliance and facilitate commerce.
