yesterday's Budget.

Complex Customs tariffs had become "a nightmare,'' and it appeared retailers had received "some assistance'' from the Budget, said Mr. Bobby Rego, vice-president of the Chamber of Commerce and chairman of the sales division.

Finance Minister the Hon. David Saul said changes he tabled to the Customs Tariff Act would "significantly reduce the administrative costs of clearing goods through Customs.'' Measures he announced included: A reduction in the number of items listed in the tariff, to 215 from 622.

A reduction in the number of rates of duty, to nine from 16.

Maintenance of the 8.5 percent duty on items imported to be sold mainly to tourists, combined with the lowering of duty on perfumes and toilet waters to ten percent from 22.5 percent.

Reduction of the duty on watches and children's clothing and footwear, to ten percent, from 11.25 percent.

Reduction of the duty on computers and office machinery to 22.25 percent from 27.75 percent, and on computer software to zero percent.

Replacement of tariffs to protect manufacturers with 100 percent rebates on duties paid on imports of raw materials.

Added to those changes were the reduction of the rates of duty at the Airport on items imported in personal baggage, to two.

Of items that were subject to duty, electronic equipment would be subject to a duty of 33.5 percent, and everything else a duty of 22.25 percent. At the same time, the twice-yearly "duty free'' allowances of $250 would be replaced with a $200 allowance each time a resident went abroad for 72 hours or more.

Dr. Saul said retailers could be helped by the changes. For instance, children's clothing which retailers could import with a ten percent duty would be subject to a 22.25 percent duty when brought in at the Airport.

But the Finance Minister said he thought travellers would like the changes too, because they would finally know in advance how much duty they were expected to pay.

Mr. Rego particularly applauded the reductions in tourist items like perfume.

"That, I believe, will have a real material effect on the actual retail price. If shoppers feel they are getting a good deal, they tend to spend more money on not only that item, but other items as well.'' But to fully appraise the effects of the changes, "it will take three months to let the dust settle and get the cobwebs out of the way''.

Depending on whether most Bermudians travelled abroad more than twice a year, the duty free allowance could be said to have been reduced to $400, from $500 previously, Mr. Rego said. PHOTO Mr. Bobby Rego.