The method used to clear goods imported to the Island is confusing and must be simplified, according to one frustrated small business owner.

Richard Powell, who closed Lines Food and Liquor Mart on Ord Road in April and has since become a shareholder and general manager of Bermuda Breads Ltd., said yesterday that the Customs Tariff introduced five years ago too complicated for an island like Bermuda.

Last week he got into a dispute with Customs over the classification of several items he imported in a container.

Mr. Powell said people who import goods have to consult the international tariffs code to define the items they import. That code, he says, is an awkward classification system made for manufacturing countries rather than Bermuda.

?The Tariffs Act was written for industrial nationals that import a lot of material and manufacture stuff such as Canada, the US and the UK,? Mr. Powell said. ?It is far too broad, it is not designed for a country like Bermuda where everything is imported. This is a very broad classification and we have to go to an officer and say where does this fit in the classification.?

But Collector of Customs Winifred Fostine DeSilva said the Customs Tariff complies with the World Trade Organisation agreement and is used by most customs organisations around the world including developing nations.

?Yes, there are some anomalies in finding things if you are not familiar with using it, but the guide is available and we have a Customs classification unit that dedicates its time to proper classification of goods,? she said, adding that a few people will on occasion have problems with the tariff.

Mr. Powell questioned however why a hammer must be classified under what material it is rather than the term ?hammer?. In his current dispute, Customs has classified a bucket he imported for a tractor as a piece of equipment that has its own power.

?It doesn?t [have its own power source so therefore I?m breaking the law by making a false entry,? he said. ?We need someone to say ?this means this? instead of this week it means this and next week it means something else.?

Mr. Powell said there was little he could do about the system unless other frustrated importers joined him to push for simplification.

President of the Chamber of Commerce Charles Gosling confirmed yesterday that Mr. Powell is not the only business owner to voice concern.

He said retailers in particular are complaining because when they bring in clothing, it has to be classified by material such as manmade, cotton or wool.

Mr. Gosling said: ?There are a multitude of categories and we were hoping that Customs were going to be lessening the number of categories across the board,? Mr. Gosling said, adding that the overall system is beneficial.

?In the past you have had items coming in that have been classified as something completely separate from what you as a business had thought them to be with the different customs tariff,? he said. ?This way does help to define the products much better and leave it a little less out of the editorial hands of whoever is doing the appraisal.?

The Collector of Customs said: ?It is generally the smaller importer and again it is generally because they haven?t been to the classification officer for classification rulings before they actually submit their entry and the entry is rejected because it is not correct.

Most of the main retailers have been into Customs and received classification on goods prior to importation and then it goes through quite quickly without any incident whatsoever.?

She added that beyond contacting the officers by phone and e-mail, it was helpful to both parties if a full catalogue description and photo of the item was provided at the time an importer sought a classification ruling.

She said her office also went to great lengths to educate people on dealing with the tariff before and after it was implemented.

?If you put in ?li-lo? it will ask you what it is made of. There are rules on how you classify goods so if you say plastic, it will direct you to plastic. ?

Mr. Gosling said that while a number of businesses had expressed frustration at the size of the international tariff code, there had not been that great a call to make the Chamber see it as an outstanding issue.

?(The Tariff) is written more for countries that are actually producing goods or importing raw materials and stuff like that, but ultimately it would help Bermuda if we were to look at using an internationally recognised system.

?It is just that we don?t need to have however many thousands of different categories there are.

We should be able to lessen them and make it a little less burdensome to both parties.?