Customs Duty and Other Fees

The information below explains some important points you need to be aware of for Customs Duty and Other Fees, such as the Environmental Impact Fee.

Based on the submitted entry details:

• The Rate of Duty will be determined: The duty rates are also listed in the first schedule of the Customs Tariff Act (2023 Revision).

·      The Duty Payable will be accessed: If otherwise dutiable goods are exempted from duty by virtues of orders made by the Cabinet under section 52 of the Customs and Border Control Act, Duty Waivers, or one of the conditional duty exemptions itemized in the Second Schedule to the Customs Tariff Act. The duty waiver or exemption should be declared on submission of the entry, together with an undertaking that the importer will ensure that any conditions attached to such an exemption or waiver of duty will be observed. Any Duty Waivers/Exemptions not covered under the Second Schedule of the Customs Tariff must be accompanied with a letter from the Governor or Cabinet authorizing the exemption.

Additional Fees

•        Package Tax: As explained in Section 51 of the Customs and Border Control Act, rates are laid down in Schedule 3 to the Act, and are applicable only to goods arriving by air.
• Warehouse Fees: Rates are applicable only to goods arriving by air, and are laid down in the Government Warehouse Regulations. Fees and storage charges are based on the time goods remain in the warehouse after the seven-day clearance period has expired.

Environmental Impact Fees

• Environmental Impact Fees (Public Health Law sec.57)

There shall be charged, collected and paid through Customs at the time of import a special Environmental Impact Fee of:

 

CI$250.00 - Motor Vehicles (other than a motor cycle) imported into the Islands;

 

CI$75.00 - Motor cycles imported into the Islands;

 

CI$5.00 - Lead-Acid Batteries imported into the Islands (when imported separately);

 

CI$2.00 – Tires for motor vehicle imported into the Islands (when imported separately).