In June 2019, Canary Ltd imported a container into Trinidad and Tobago. When it arrived at the port, Canary provided a customs declaration for the goods. This was a customs form no. C75 revised and was signed by Mr. Darren, Canary's building manager, and was dated 23 June 2019. It verified the details of the goods to which the declaration related; in particular it described the goods and their invoice value. The goods consisted of 20 desks, 100 filing cabinets, 45 bookshelves and 40 installation kits and the invoice price was US$18,881. A customs clerk, Mr. Larry certified that this was the only invoice involved in the relevant transaction. Canary was the named consignee of the goods. Mr. Darren also signed an application dated 26 June 2019 for permission to remove the container from the port to Canary's premises before the customs examination took place. He undertook to ensure that the container was kept sealed.

Customs officials inspected the container on 10 July 2019. The customs inspection revealed that the container contained 51 gaming machines, 13 boxes of parts and other associated items. Gaming machines are prohibited from importation and the declaration was clearly incorrect.The Customs and Excise Division is investigating the matter and wants to charge Mr. Darren and Canary Limited for:

making and subscribing a false declaration in a customs declaration value contrary to section 212(a) of the Customs Act Chapter 78:01 ("the Customs Act");

importing, contrary to section 213(a) of the Customs Act, goods which were prohibited under the second schedule of the Prohibition (Carriage Coastwise, Importation and Exportation) Order; and

importing goods not corresponding with a customs declaration contrary to section 214 of the Customs Act.

Advise Customs and Excise.