And he has sent off a letter to Government's customs duties collector, pointing out what he sees as a defect in the laws governing duties.

Front Street businessman, Mr. Sayeed Ramadan of Personalised Jewellery, is set to fly out of the Island on a buying trip next week, but he's been told that if he imports his merchandise in the usual way, he will be charged a higher rate of duty than any other jeweller.

This week, with his trip already planned, Mr. Ramadan was advised to write to the Collector of Customs, even though the Collector has informed The Royal Gazette that his customs officers have no option but to follow the letter of the law.

Some years ago the Finance Minister announced a move to assist jewellers in keeping their prices competitive for tourist business. Company buyers would import merchandise on the understanding that they would only attract a duty rate of about 8.5 percent, instead of the 22.

25 percent that individuals would be charged for importing personal jewellery.

The move worked. Visitors found what they considered to be deals in Bermuda for jewellery.

But this year came a change with Government imposing a 22.25 percent duty on anyone personally bringing jewellery through the Airport. And while this won't affect those jewellers who air-freight in volume, it does impact on Mr.

Ramadan, who travels on the buying trips himself, and returns with the products personally.

"I don't have the cash-flow to bring in large quantities of goods at any one time,'' he said. "I'm sure someone else has been affected by this, and I'm surprised that no one else has complained.

"I bring my merchandise into the country myself. That is the way I am comfortable. I feel it is safer. If I use the mail, it could get misdirected.

This way, I don't have to worry about insurance and other charges.

"I'm told that the changes were being made to help cut down on long lines at the Airport. But there's got to be a better way.

"It's a very unnecessary burden. Extra costs are being put on the small merchant. A lot of small businessmen can't afford to bring in large quantities of goods, tying up large quantities of cash.'' Mr. Ramadan took advice from Customs to air freight the merchandise on the same flight he was arriving on. But when he spoke to airline officials, he could get no guarantee that the products would be on the same flight.

"We're talking about jewellery, here. I can't just leave it lying around a freight shed. Someone can lift it easily. My way is simpler and better for my business.'' Meanwhile, Finance Minister, the Hon. David Saul sympathised with the merchant's plight. He suggested that he write to the Collector of Customs.

Mr. Ramadan says he has already done that and Collector of Customs, Mr. Gerry Ardis declared that he could only follow the letter of the law.

"If I fail to do that, then I will be breaking the law,'' said Mr. Ardis. "I can only apply the law the way it is written. He can make representations in writing to the Finance Ministry.'' MR. SAYEED RAMADAN -- facing extra costs following a hike in customs duty on jewellery.