Act on small businesses.

Shadow Finance Minister Grant Gibbons was worried the legislation would burden traders heading into their busiest season.

Yesterday retailers sought to ease concern, saying they were pleased with the new Customs system of coding products.

Mr. Gibbons raised his concerns during Friday's debate on the legislation in the House of Assembly.

He queried some of the codes that have to be attached to products and asked why Government had further split up different types of textiles.

Mr. Gibbons added he hoped Customs staff at the Airport would not be overburdened with extra work connected with residents bringing in goods that needed coding before duty could be paid.

"We are entering the busiest season for retailers and it is unfortunate that this seems to be coming on top,'' he said. "Hopefully this will speed things but we are still very concerned about small business people out there.'' Ian Smith, head of the retail division of the Bermuda Chamber of Commerce, said the new "harmonised system'' was actually working better for the smaller businesses.

"The new harmonised system is fantastic,'' he said. "We have worked long and hard with Bill LeDrew and the Customs team and even co-chaired the committee.

Praise for new Customs legislation "The new system is really not very hard at all and works even better for the smaller businesses because they know exactly what they've got,'' he added.

"We feel that it's a very good move and brings us in line with world standards.'' Mr. Smith said the Chamber spent three to four months devising the new system with Customs.

Finance Minister Eugene Cox said the existing system had caused a tremendous number of problems, adding that the Chamber of Commerce had praised the Customs department for the amount of consultation that had been done.

Although imported items would have a code, at the Airport, Mr. Cox said, there would be no coding and the system would simplify things.

He said it would allow for the collection of data on goods imported at the Airport, which would then assist in economical concepts and future planning.