QUOFATAFERUNT BERMUDA CUSTOMS TARIFF AMENDMENT ACT 2026

2026 : 10 WHEREAS it is expedient to repeal and replace the First Schedule to the Customs Tariff Act 1970 and to make amendments to the Fifth Schedule to the Customs Tariff Act 1970; Be it enacted by The King’s Most Excellent Majesty, by and with the advice and consent of the Senate and the House of Assembly of Bermuda, and by the authority of the same, as follows: Citation

1 This Act may be cited as the Customs Tariff Amendment Act 2026. Repeals and replaces First Schedule

2 The First Schedule to the Customs Tariff Act 1970 is repealed and replaced by the contents of the Schedule to this Act. Amends the Fifth Schedule

3.

(1) The Table of End-Use Reliefs included in the Fifth Schedule to the Customs Tariff Act 1970 is amended in accordance with the provisions of this section.

(2) The Table of End-Use Reliefs is amended by inserting after CPC 4246, the following new CPCs— “ Description Goods for local professional instrumentalists CPC 4247 Duty Rate 0% Eligible Beneficiary All importers 1 CUSTOMS TARIFF AMENDMENT ACT 2026 Qualifying Goods Goods of headings 92.01 through

2. 92.09 inclusive End-Use Conditions / Restrictions 1. Goods must be used only by a local professional instrumentalist.

instrumentalist” means an islander who plays, or teaches other persons to play, a musical instrument for consideration. Specific Controls / Diversion Construction For the avoidance of doubt, the general provisions of this Schedule shall be construed as one with this CPC. Description Goods for participants in the Bermuda Day Parade CPC 4248 Duty Rate 0% Eligible Beneficiary All importers Qualifying Goods Costumes and their accessories; costume and float-making materials (excluding vehicles & tools) End-Use Conditions / Restrictions Goods must be imported for the use of participants in the Bermuda Day Parade and must be so used. Specific Controls / Diversion Construction For the avoidance of doubt, the general provisions of this Schedule shall be construed as one with this CPC. ”.

(3) CPC 4703 (Goods of tariff code 2710.192 (Diesel)) in the Table of End-Use Reliefs is amended in the paragraph entitled “Duty Rate” by deleting “$0.04 per l” and substituting “$0.00 per l”.

(4) CPC 4705 (Goods of tariff code 2710.194 (Fuel oil)) in the Table of End-Use Reliefs is amended in the paragraph entitled “Duty Rate” by deleting “$0.04 per l” and substituting “$0.00 per l”. Commencement

4 This Act comes into operation on 1 April 2026. 2 CUSTOMS TARIFF AMENDMENT ACT 2026

SCHEDULE

(section 2) BERMUDA NOMENCLATURE AND IMPORT DUTIES The First Schedule (Bermuda Nomenclature and Import Duties) is published on the Bermuda Government Portal at the following web address: www.gov.bm/schedules- customs-tariff-act-1970. [Assent Date: 30 March 2026] [Operative Date: 01 April 2026]