Those persons who imported vehicles under the remigrant duty-free scam face stiff penalties under the law, having signed declarations not only on the customs entry, but also on the remigrant documents which they filed.
An investigation discovered that of 86 duty-free letters that the Ministry of Finance issued in August, only 31 were properly issued.
Secretary to the Treasury Neermal Rekha was sent off the job on Monday, joining two other staffers, while investigations continue into the scam.
Police said yesterday said that the report from the Guyana Revenue Authority (GRA) investigation is now in the system and that the force will study it. The police said they are continuing their investigation into the scam but sources could not say when charges would be laid against those involved.
According to the Customs C72 form, it is an offence under the Customs Act to make a false declaration, and severe penalties may be applied in cases where false declarations are made. All goods being declared have to be entered on the C72 form.
Commissioner-General of the Guyana Revenue Authority (GRA) Khurshid Sattaur had announced on Monday that he was giving the importers a week to come forward and hand over their vehicles and related documents. He said that if the persons complied, they would only have to pay the duty and taxes owed to the state. Sattaur told Stabroek News he would publish the names of the persons if they do not come forward.
Sattaur said that they would be made to pay the owed Purchase Tax, which is 100% of the cost, insurance and freight (CIF) of the vehicle, plus the Duty and the Consumption Tax.
An officer from the Customs and Trade Administration (CTA) told Stabroek News that a false declaration is any document which is fraudulent and is attached to an entry and submitted to Customs for the clearance of an article. The officer said that the Commissioner-General of the GRA decides on the penalties to be applied. It is customary for the ST letter, invoices, bill of lading and other related documents to be attached to the C72 and submitted to the Customs House for processing, before clearance and delivery of the goods can be effected.
According to the C72 form, the person affixing his signature to the document binds himself to the obligation of providing true and correct information and to accept the terms and conditions attached to the use of the Customs Procedure Codes (CPCs).
Sattaur said the penalties for making such false declarations are jail terms, forfeiture and the payment of three times the value of the items.
According to Section 202 of the Customs Act, "If any person by any means procures or hires or deputes or authorises any other person to procure or hire any person to assist in any evasion of the Customs Laws, he shall be liable to a summary conviction to imprisonment for twelve months."
Part of the same act states too that every person who is in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any import or export duties of Customs, or of the laws, and restrictions of the Customs relating to the importation, unloading, warehousing, delivery, removal, loading and exportation of goods shall be liable for each such offence to a fine of treble the value of the goods.