CUSTOMS AND EXCISE · PDF file2 Customs procedures Codes Customs Procedure Codes (C PC) are used to identify the Customs regimes to which goods are being entered and from which they

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CUSTOMS AND EXCISE DEPARTMENTSaint Vincent and the Grenadines

Customs Procedure Codes (CPC) Manual

April 2009

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Customs procedures Codes

Customs Procedure Codes (CPC) are used to identify the Customs regimes to whichgoods are being entered and from which they have been removed. The CPC signals tothe system whether the declaration is for an import, an export, transit, or any othercircumstance possible in a Customs environment. The Code identifies to the system howthe data input from the declaration is to be handled and how the declaration is to beprocessed.

Model of declaration

Model of declaration is a table that links each CPC to the import or export declarationmodel. By using this link, the descriptions on screen (and on the declaration) take animport or export format.

The model of declaration screen allows description of the model type to be defined fordisplay to users. For example, IM4 is Import declaration, direct import and sets analphanumeric character as a prefix for the reference and assessment numbering series.

Please note the following:

BG 4 and IMS 4 models are for Customs official use only. The BG 4 model is usedfor passenger’s baggage and postal packages which are un-manifested. The IMS 4 isused at all other customs stations to facilitate manifested personal packages of anon-commercial nature.

The EXWH 3, TR 7 and the WH 4 models are for CIMS use only

Models of Declaration

BG 4goods entered as non

commercial passenger baggage customs use only

EX 1 exportation

EX 2 temporary export

EX 3 re-export

EX 8 transit to export

EX 9 other export procedures

EXW 3 CIMS re-export from warehouse

IM 4 entry for home use

IM 5 temporary import

IM 6 re-importation

IM 7 entry for warehousing

IM 9 other import procedures

IMS 4short entry for non comercial

usecustoms and courier

where applicable

TR 7CIMS Transfer of warehouse

goods

WH 4cims entry ex-warehouse for

home use

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Composition of the CPC

The CPC is made up of a series of numeric and alpha characters that is built up from left toright. The first number is called the General Procedure. This number combines with thesecond number to create the Requested Procedure. The third and fourth numbers arecalled the Previous Procedure. Collectively the first four numbers are called the ExtendedProcedure. There are then Additional Codes that can be added as the fifth through theseventh letters/numbers. The maximum length of any full CPC is therefore sevennumbers/letters.

Each component of the CPC is described below:

General Procedure

The first numeric character of the CPC signifies the general procedure code.This is an internationally agreed standard –

Code General Procedure1 Permanent export2 Temporary export3 Re-export4 Import entry for direct import5 Temporary import6 Re-importation7 Entry for Customs warehousing8 Transit9 Other procedures

Requested procedure

The Requested procedure is the first and second digits of the extended procedure. Itdefines the procedure to which the goods on the declaration are to be subjected to atthis time.

Previous procedure

The Previous procedure is the third and fourth digits of the extended procedure. It definesthe last procedure to which the goods on the declaration had been subjected (if any).

Extended procedure

Extended procedure is the name for the 4-digit CPC. The extended procedure is thecombined requested procedure and previous procedure in a 4-digit format. Entering therequested procedure and selecting a previous procedure, creates the extended procedure. Ifthere is no previous procedure, code 00 is added to the requested procedure to create theextended procedure.

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Users are asked to note the Use of following Commonly Used Extended ProcedureCodes:

2300 - Goods Temporary Export For Repairs

6023- Goods Re- Imported After Repairs

4000 – Home Use- Goods imported where there is no relief of duty

4141- Home Use – Used for declaring additional items or goods where no Asycuda++Bill of lading was issued for example for goods imported through the Post or where goodsare landed in a customs area where Asycuda++ is not implemented (Union Island)

4142- Home Use – This code is specifically allocated for additional items to be declaredfor returning nationals

4200 – Home Use Intended for Customs Official use only for the IMS 4 & BG 4Declaration Models for personal goods

4300 – Home Use where goods are entered under Conditional Duty Exemptiono 4370 – Ex-Private Warehouseo 4371 – Ex-Duty Free Shop

4400 – Home Use where goods are entered under Fiscal Incentiveso 4470 – Ex-Private Warehouseo 4471 – Ex-Duty Free Shop

4500 – Home Use where goods are entered under Legislative or Enactmento 4570 – Ex-Private Warehouse

4700 – Home Use where goods are entered under Cabinet Conclusiono 4770 – Ex-Private Warehouseo 4771 – Ex-Duty Free Shop

7070- Re-warehousing of goods from a private warehouse into a private warehouse 7170– Re-warehousing of goods from a private warehouse into a duty free shop

Full Listing of Extended codes

1000 Direct permanent export1021 Permanent Export after TE for return in an unaltered sate1022 Permanent Export after TE for outward processing.2100 Temporary Export for return in an unaltered state2200 Temporary Export for outward processing.2300 Temporary Export For Repairs3000 Direct Re-Exportation3051 Re-export after temporary import3052 Reexport after customs inward processing procedure3070 Re-export after warehousing from a private warehouse3071 Re-export after customs warehousing procedure from a duty free shop

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4000 Direct entry for home use4051 Entry for home use after TI for return in an unaltered state4052 Entry for home use after TI for inward processing4070 Entry for Homeuse after warehousing from a private warehouse4071 Entry for home use after Customs warehousing proc from duty free shop4100 Payment of Duties on items previously relieved of duties4141 Post entry - Additional item(s) after exit of goods4142 Post Entry - Returning Nationals Additional Items after release4143 Post Entry - Items Incorrectly Declared and or Classified4200 Entry for home use for non-commercial and passanger baggage4300 Conditional Duty Exemptions4370 Goods Ex-Whse Private:Entered for homeuse:Condit.Duty Exemptions4371 Goods Ex- Duty Free Shop Entered for home use:Cond. Duty Exemptions4400 Goods entered for Home Use under Fiscal Incentive Act4470 Goods Ex-Priv.Whse ehtered Under Fiscal Incentive Act4471 Goods Ex_Duty Free Shop Entered Under Fiscal Inventive Act4500 Goods Entered under other legislation or enactment relieved of duties4570 Goods Entered Ex-Priv.Whse under other legislative or enactment4700 Entry for Home use Relieved of Duties/Taxes Under Cabinet Conclusion4770 Goods Ex-Priv. Whse Entered for Home use Under Cabinet Conclusion

4771Goods Ex-Duty Free Shop Entered for Home Use Under CabinetConclusion

4900 Direct imports under drawback procedure5100 Temporary import for return in unaltered state.5200 Temporary import for customs inward processing procedure6000 REIMPORT OLD ASYCUDA UNALTERED STATE6010 Re-Importation After Outright Exportation6021 Reimport after TE for return in an unaltered state6022 Reimport after TE for customs outward processing6023 Re-Importation After Repairs7000 Direct entry for customs warehousing into a private warehouse7070 Transfer of goods from a Private Warehouse to another7071 Goods transfered from a duty free shop to a private warehouse7100 Direct entry for customs warehousing procedure into a duty free shop7170 Goods transfer from a private warehouse to duty free shop7171 Transfer of goods from a Duty Free Shop to another8100 Through Transit:From One Office of Entry to Another Office of Exit8200 Transhipment: Within Seaport or Airport9000 Direct Supplies For Ship and Aircraft Stores9070 Supplies For Ship and Aircraft;From Private warehouse9071 Supplies For Ship and Aircraft; From Duty Free Shop9100 Goods Sold in Auction9200 Destruction of Goods Before Customs Clearance9370 Destruction of Goods After W/hsing in Private Warehouse9371 Destruction of Goods After W/hsing in Duty Free Shop

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Additional Code

The Additional codes are national defined codes which provide extra divisions beyond thefour-digit CPC level. They are used for a number of purposes. For example, to activateagreements or concessions/exemptions that link particular Importers and Commodity codesto special control or taxation treatment/arrangements.

Where the additional Code begins with;

letter A signifies Imports for Agriculture purposes letter C signifies Imports Under Special Cabinet Concession letter D signifies Imports for Exemption for Diplomats/Diplomatic

Organisations letter E signifies Imports Under Exemption under Education letter F signifies Imports Under Exemption for Fisheries letter G signifies Imports Under Exemption for Government letter H signifies Imports Under Exemption for Health letter I signifies Imports Under Fiscal Incentive Act & Exemption for

Industry letter L signifies Imports Under Legislative or Other Enactments letter M signifies Imports Under Exemption for Military Forces letter P signifies Imports Under Exemption for Movement of persons &

Returning Nationals, Travel Goods letter R signifies Imports Under Exemption for Aircraft letter S signifies Imports Under Exemption for Shipping letter T signifies Imports Under Exemption for Hotels & Hotel Act letter U signifies Imports Under Multiple Authorities, Acts, Legislation letter V signifies Imports Under Exemptions for Other Approved Purposes letter W signifies Imports Under Cabinet or Ministerial Concession

Specific Additional Codes commonly used:

710 Transfer of goods into a warehouse or duty free shop800-802 Certified Entries820-821 Temporary Importation822 Goods Re-Imported in unaltered state relief of 100% of all duties825 Goods Re-Imported after outright Exportation not liable to duty830 Transshipment goods CSC Relief900 Human RemainsA10-A11 Farmers Vehicle imported under ConcessionA20-A21 Fertilizers, seeds and Seedlings imported as agriculture inputsC01 Parliamentarians Vehicle Concession

C05-C06 Special Christmas Barrels ConcessionC07 Computer Equipment and Accessories ConcessionG10 Senior Public Servants vehicle ConcessionP01 Removal Goods Household Effects ExemptionP10 Returning Nationals 75% Vehicle ConcessionP11 Returning Nationals House Hold Effects ConcessionW55-W57 Fishing Pirogues Imported under Cabinet or Ministerial Concession

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Full Listing of all Possible CPCs with Additional Codes:

Export-Description EXT.CODE ADD.CODEDirect Permanent Export - Common Regime 1000 000Direct Permanent Export - Human Remains 1000 900

Permanent Export after TE for return in an unaltered state - CommonRegime

1021 000

Permanent Export after TE for outward processing.- Common Regime 1022 000

Temporary ExportDescription EXT.CODE ADD.CODETemporary Export for return in an unaltered state - Common Regime 2100 000

Temporary Export for outward processing.- Common Regime 2200 000Temporary Export for Repairs - Common Regime 2300 000

Re-ExportationDescription EXT.CODE ADD.CODEDirect Re-Exportation - Common Regime 3000 000

Re-export after temporary import - Common Regime 3051 000

Re-export after customs inward processing procedure - Common Regime 3052 000

Re-export after warehousing from a private warehouse - CommonRegime

3070 000

Re-export after customs warehousing procedure from a duty free shop-Common Regime

3071 000

Direct entry for home useDescription EXT.CODE ADD.CODEDirect entry for home use - Common Regime 4000 000Certified Entry for goods short shipped 4000 800Certified Entry for goods Short landed 4000 801Certified Entry for goods Short packed 4000 802Direct entry for home use - Human Remains 4000 900

Entry for home use after TI for return in an unaltered state - CommonRegime

4051 000

Entry for home use after TI for inward processing - Common Regime 4052 000

Entry for Home use after warehousing from a private warehouse-Common Regime

4070 000

Entry for home use after Customs warehousing proc from duty free shop- Common Regime

4071 000

Payment of Duties on items previously relieved of duties - CommonRegime

4100 000

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Post entry - Additional item(s) after exit of goods (as approved by the Comptroller ofCustoms)Description EXT.CODE ADD.CODECommon regime 4141 000Certified Entry -Goods previously entered -Short Shipped 4141 800Certified Entry-Goods previously entered- Short Landed 4141 801Certified Entry -Goods previously entered - Short Packed 4141 802Human Remains 4141 900Agr: animals for breeding, poultry eggs f/hatching, semen for insem. 4141 A01Agr: beehives & bee-keeping accessories 4141 A02Agr: tools & implements includ. those driven by mechanical forces 4141 A03Agr: fencing wire as desc. in heading 73.13,73.14,74.13, 74.14 4141 A04Agr: tractor tyres & tubes for agricultural purposes 4141 A05Agr: apparatus incl. storage tanks & water pipes for spraying & irrigat 4141 A06Agr: remedies for disease/prevention insect attack on plants/livestock 4141 A07Agr: medicinal preps, biological products f/treatment of animal disease 4141 A08Agr: farmers vehicle concession 4141 A10Agr: fertilizers imported as agricultural inputs -vat exempt 4141 A20Agr: seeds & seedlings imported as agricultural inputs -vat exempt 4141 A21Parliamentarians motor vehicles concession 4141 C01Special cabinet concession for political parties 4141 C02Special cabinet concession on vehicles for churches 4141 C03Special cabinet concession on vehicles of 8704 for non-vat registered 4141 C04Special barrel concession on foodstuff or clothing (large) 4141 C05Special cabinet concession on barrels on foodstuff or clothing (small) 4141 C06Computer hardware and software concession 4141 C07Special cabinet concession on facsimile machines 4141 C10Dip: diplomatic missions or consulate & members, goods imported for 4141 D01Dip: international organizations & their personnel, goods imported for 4141 D02Edu: for educational institutions supplies, equipment, instruments, etc 4141 E01Edu: for cultural institutions supplies, equip, instruments & apparatus 4141 E02Edu: materials for the construction, renovation & extension of institut 4141 E03Edu: equipment & supplies for sports 4141 E04Edu: academic robes admitted as such by dir. general of finance 4141 E05Edu: motor vehicles imported under concession for use in education 4141 E10Edu: motor vehicle imported under concession 50% for use in education 4141 E11Fsh: fishing nets & gear & sail material including thread 4141 F01Fsh: fishing lines, hooks & lures, seine twine, fish wire, etc. 4141 F02Fsh: desk equipment, line & pot haulers, capstans, winches, trolling etc 4141 F03Fsh: life-saving equipment, life-jackets, life buoys, buoyant, etc. 4141 F04Fsh: inboard marine engines vat exempt 4141 F05Fsh: outboard marine engines hp > 55 & < 75 -vat exempt 4141 F06Gov: central government, goods imported by -directly 4141 G01Gov: municipality, local gov or other public body, goods imported for 4141 G02Gov: head of state, goods imported by or for the use of 4141 G03Gov: prime minister, goods imported by or for the use of 4141 G04Gov: contractual agreements, goods imported for 4141 G05Gov: statutory bodies, goods imported for 4141 G06

Gov:Contractual Agreements CSC & VAT Payable 4141 G07Gov: central government, goods imported on behalf-indirectly 4141 G09Senior civil servants motor vehicles concession 4141 G10Health: equipment & vehicles, drugs, medical, surgical & lab supplies 4141 H01

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Health: materials f/construction, furnishing, etc. of hospitals & vets 4141 H02Health: hearing aids, crutches, wheelchairs, etc for the disabled & blind 4141 H03Health: to her goods for the mentally impaired or phys. disabled 4141 H04Health: medical preparations, drugs & appl. to treat diabetes &hypertension

4141 H05

Health: tools of trade for the disabled 4141 H06Health: ambulances 4141 H07Ind: machinery, equipment, materials & parts for industry 4141 I01Ind: building material 1st installation of industry 4141 I02Ind: building material for extension of industry 4141 I03Ind: packaging material 4141 I04Ind: packaging material for the manufacture of containers 4141 I05Ind: material & equipment for forestry 4141 I06Ind: material & equipment for mining 4141 I07Ind: non-vat reg. importer machinery, equip, materials & parts 4141 IA1Ind: non-vat reg importer building materials for extension 4141 IA3Ind: non-vat reg importer packaging material 4141 IA4Ind: non-vat reg importer packaging material for containers 4141 IA5National lottery act goods imported for 4141 L01National insurance services, goods imported under 4141 L02Housing & land development corp. goods imported under 4141 L03SVG port authority agreement, goods imported under 4141 L04

International Business Co: Goods imported under Act#34 4141 L06CWSA agreement, goods imported under 4141 L10Vinlec agreement, goods imported under 4141 L11Postal corporation agreement, goods imported under 4141 L12Kingstown medical college, goods imported under agreement 4141 L13Trinity University School of Medcine:Goods imported under Agr:19/06/08 4141 L14Mustique company act, goods imported for Mustique co. 4141 L20Mustique house owners, goods imported under 4141 L21Canoun agreement, goods imported under 4141 L22CCYY agreement, goods imported under 4141 L23Goods: foodstuff imported by raffles under the CCA agreement 4141 L24Banana growers association, goods imported under 4141 L30VAT exempt goods under the vat act no. 25 of 2007 4141 L35VAT zero rated goods under the vat act no. 25 of 2007 4141 L36

Fibreglass or wooden boats: VAT Exempt Under No.25 of 2007 4141 L37Goods for home use relief from CSC under legislation 4141 L40Mil: military forces, goods imported by or for the use of 4141 M01Mil: arms, ammunition, uniforms accouterments & equipment, etc 4141 M02Removal goods, personal & household effects 4141 P01Personal effects of common market nationals who have died abroad 4141 P02Travel goods, accompanied baggage, instruments & tools 4141 P03Returning national motor vehicles concession 4141 P10Returning nationals household effects use & new 4141 P11Unsolicited goods imported value <= $EC 130 -vat exempt 4141 P20Air: aircraft & their component parts, accessories & instruments 4141 R01Air: ground & technical equipment 4141 R02Air: fuel & lubricants taken out of bond 4141 R03Air: consumable stores for use in aircraft in flight 4141 R04Shp: boat equipment for commercial shipping 4141 S01Shp: navigational equipment for commercial shipping 4141 S02

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Shp: sail canvas & sail material for commercial shipping 4141 S03Shp: marine engines as approved by cabinet 4141 S04Shp: boats as approved by cabinet 4141 S05Yachting sector goods & material imported for 4141 S10Hot: building materials for 1st installation 4141 T01Hot: building materials for renovation & extension 4141 T02Hot: equipment & appliances for initial equipping 4141 T03Hot: equipment & appliances for renovation or extension 4141 T04Tou: sports recreational equipment incl. windsurfing & diving 4141 T05Tou: sail canvas & materials for yachting & sailing boats 4141 T06Tou: motor vehicles imported under concession used in tourism industry 4141 T10Goods cleared under multiple authorities: cond. duty exemption & CSCact

4141 U01

Goods entered under multiple authorities: cond. duty exemption CSC &VAT

4141 U02

Goods entered under multiple authorities: CSC AND VAT act 4141 U03Goods entered under multiple authorities: excise, CSC & VAT acts 4141 U04Radio & TV broadcasting instruments, equipment & materials 4141 V01Amateur radio equipment 4141 V02Sea island cotton goods bearing trade mark 4141 V03Patterns & samples rendered un-merchantable 4141 V04Advertising material having no commercial value 4141 V05Honorary distinctions/prizes -cups, medals, trophies, etc. 4141 V06Artificial flowers, miniature flags, buttons, emblems, etc. 4141 V07Government contracts -materials, vehicles, equipment 4141 V08Economic development assistance -goods free of charge for 4141 V09Religious denominations -decorations, vestments, alter bread & wine 4141 V10Articles for religious worship -vat exempt 4141 V11Containers/coverings in which goods not liable to ad-valorem duty 4141 V12Uniforms & equipment for boy scouts/girl scouts & brigade assocs. 4141 V13Meteorological observ, scientific, medical -goods imported for 4141 V14Charitable, welfare or service -goods imported for 4141 V15Protective clothing & equipment for industry 4141 V16Archeological sites & artifacts -goods imported for recovery & restore 4141 V17Clothing donated for indigent school children 4141 V18Specimens illustrative or natural history 4141 V19Fire fighting & detecting equipment, vehicles, materials, etc. 4141 V20Films, filmstrips, microfilms & sound recordings for educ/sci/cultural 4141 V21Tombstones & memorials engraved 4141 V22Disaster relief & rehabilitation goods 4141 V23Cabinet waiver 100% on all taxes 4141 W01Cabinet waiver 100% on IMPORT DUTY 4141 W02Cabinet waiver 100% on IMP.DUTY & EXCISE TAX 4141 W03Special cabinet waiver 100% of CSC 4141 W04Special cabinet waiver 100% of VAT 4141 W05Special cabinet waiver 100% of IMP.DUTY & EXCISE TAX 4141 W06Special cabinet waiver 100% on IMP.DUTY, EXCISE, & CSC 4141 W07Special cabinet waiver 100% of IMP.DUTY, EXCISE & VAT 4141 W08Special cabinet waiver 100% I.DUTY & VAT 4141 W09Special cabinet waiver 75% on all taxes 4141 W20Special cabinet waiver 75% of IMPORT DUTY 4141 W21Special cabinet waiver 75% of EXCISE TAX 4141 W22Special cabinet waiver 75% of CSC 4141 W23

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Special cabinet waiver 75% of VAT 4141 W24Special cabinet waiver 75% of IMP.DUTY & EXCISE TAX 4141 W25Special cabinet waiver 75% IMP.DUTY, EXCISE & CSC 4141 W26Special cabinet waiver 75% of IMP.DUTY, EXCISE & VAT 4141 W27Special cabinet waiver 75% of I.DUTY & VAT 4141 W28Special cabinet waiver 50% on all taxes 4141 W40Special cabinet waiver 50% of IMPORT DUTY 4141 W41Special cabinet waiver 50% of EXCISE TAX 4141 W42Special cabinet waiver 50% of CSC 4141 W43Special cabinet waiver 50% of VAT 4141 W44Special cabinet waiver 50% of IMP.DUTY & EXCISE TAX 4141 W45Special cabinet waiver 50% of IMP.DUTY, EXCISE & CSC 4141 W46Special cabinet waiver 50% IMP.DUTY, EXCISE & VAT 4141 W47Special cabinet waiver 50% of I.DUTY & VAT 4141 W48Special cabinet waiver for carnival 4141 W50Special waiver 50% 8704.vehicle to non-vat reg on I.DUTY & VAT 4141 W60

Special waiver 50% on 8704 non-vat reg. of I.DUTY, EXCISE & VAT 4141 W61

Post Entry – Returning nationals Additional Items after ReleaseDescription EXT.CODE ADD.CODECommon regime 4142 000Returning national motor vehicles concession 4142 P10Returning nationals household effects use & new 4142 P11

Entry for home use for non-commercial and passenger baggageDescription EXT.CODE ADD.CODECommon regime 4200 000Vat exempt goods under the VAT act no. 25 of 2007 4200 L35Vat zero rated goods under the VAT act no. 25 of 2007 4200 L36Unsolicited goods imported value <= $EC 130 -VAT exempt 4200 P20

4300 – CONDITIONAL DUTY EXEMPTION Conditional Duty ExemptionsDescription EXT.CODE ADD.CODEAgr: animals for breeding, poultry eggs f/hatching, semen for insem. 4300 A01Agr: beehives & bee-keeping accessories 4300 A02Agr: tools & implements includ. those driven by mechanical forces 4300 A03Agr: fencing wire as desc. in heading 73.13,73.14,74.13, 74.14 4300 A04Agr: tractor tyres & tubes for agricultural purposes 4300 A05Agr: apparatus incl. storage tanks & water pipes for spraying & irrigat 4300 A06Agr: remedies for disease/prevention insect attack on plants/livestock 4300 A07Agr: medicinal preps, biological products f/treatment of animal disease 4300 A08Dip: diplomatic missions or consulate & members, goods imported for 4300 D01Dip: international organizations & their personnel, goods imported for 4300 D02Edu: for educational institutions supplies, equipment, instruments, etc 4300 E01Edu: for cultural institutions supplies, equip, instruments & apparatus 4300 E02Edu: materials for the construction, renovation & extension of institut 4300 E03Edu: equipment & supplies for sports 4300 E04Edu: academic robes admitted as such by dir. general of finance 4300 E05Fsh: fishing nets & gear & sail material including thread 4300 F01

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Fsh: fishing lines, hooks & lures, seine twine, fish wire, etc. 4300 F02Fsh: desk equipment, line & pot haulers, capstans, winches, trolling etc 4300 F03Fsh: life-saving equipment, life-jackets, life buoys, buoyant, etc. 4300 F04Fsh: inboard marine engines vat exempt 4300 F05Gov: central government, goods imported by -directly 4300 G01Gov: municipality, local gov or other public body, goods imported for 4300 G02Gov: head of state, goods imported by or for the use of 4300 G03Gov: prime minister, goods imported by or for the use of 4300 G04Gov: contractual agreements, goods imported for 4300 G05Gov: statutory bodies, goods imported for 4300 G06

Gov:Contractual Agreements CSC & VAT Payable 4300 G07Gov: central government, goods imported on behalf-indirectly 4300 G09Health: equipment & vehicles, drugs, medical, surgical & lab supplies 4300 H01Health: materials f/construction, furnishing, etc. of hospitals & vets 4300 H02Health: hearing aids, crutches, wheelchairs, etc for the disabled & blind 4300 H03Health: to her goods for the mentally impaired or phys. disabled 4300 H04Health: medical preparations, drugs & appl. to treat diabetes &hypertension

4300 H05

Health: tools of trade for the disabled 4300 H06Health: ambulances 4300 H07Ind: material & equipment for forestry 4300 I06Ind: material & equipment for mining 4300 I07Mil: military forces, goods imported by or for the use of 4300 M01Mil: arms, ammunition, uniforms accouterments & equipment, etc 4300 M02Removal goods, personal & household effects 4300 P01Personal effects of common market nationals who have died abroad 4300 P02Travel goods, accompanied baggage, instruments & tools 4300 P03Air: aircraft & their component parts, accessories & instruments 4300 R01Air: ground & technical equipment 4300 R02Air: fuel & lubricants taken out of bond 4300 R03Air: consumable stores for use in aircraft in flight 4300 R04Shp: boat equipment for commercial shipping 4300 S01Shp: navigational equipment for commercial shipping 4300 S02Shp: sail canvas & sail material for commercial shipping 4300 S03Shp: marine engines as approved by cabinet 4300 S04Shp: boats as approved by cabinet 4300 S05Hot: building materials for 1st installation 4300 T01Hot: building materials for renovation & extension 4300 T02Hot: equipment & appliances for initial equipping 4300 T03Hot: equipment & appliances for renovation or extension 4300 T04Tou: sports recreational equipment incl. windsurfing & diving 4300 T05Tou: sail canvas & materials for yachting & sailing boats 4300 T06Radio & TV broadcasting instruments, equipment & materials 4300 V01Amateur radio equipment 4300 V02Sea island cotton goods bearing trade mark 4300 V03Patterns & samples rendered un-merchantable 4300 V04Advertising material having no commercial value 4300 V05Honorary distinctions/prizes -cups, medals, trophies, etc. 4300 V06Artificial flowers, miniature flags, buttons, emblems, etc. 4300 V07Government contracts -materials, vehicles, equipment 4300 V08Economic development assistance -goods free of charge for 4300 V09Religious denominations -decorations, vestments, alter bread & wine 4300 V10

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Articles for religious worship -vat exempt 4300 V11Containers/coverings in which goods not liable to ad-valorem duty 4300 V12Uniforms & equipment for boy scouts/girl scouts & brigade assocs. 4300 V13Meteorological observ, scientific, medical -goods imported for 4300 V14Charitable, welfare or service -goods imported for 4300 V15Protective clothing & equipment for industry 4300 V16Archeological sites & artifacts -goods imported for recovery & restore 4300 V17Clothing donated for indigent school children 4300 V18Specimens illustrative or natural history 4300 V19Fire fighting & detecting equipment, vehicles, materials, etc. 4300 V20Films, filmstrips, microfilms & sound recordings for educ/sci/cultural 4300 V21Tombstones & memorials engraved 4300 V22Disaster relief & rehabilitation goods 4300 V23

Goods Ex-Whse Private: Entered for home use: Condit.Duty ExemptionsDescription EXT.CODE ADD.CODEAgr: animals for breeding, poultry eggs f/hatching, semen for insem. 4370 A01Agr: beehives & bee-keeping accessories 4370 A02Agr: tools & implements includ. those driven by mechanical forces 4370 A03Agr: fencing wire as desc. in heading 73.13,73.14,74.13, 74.14 4370 A04Agr: tractor tyres & tubes for agricultural purposes 4370 A05Agr: apparatus incl. storage tanks & water pipes for spraying & irrigat 4370 A06Agr: remedies for disease/prevention insect attack on plants/livestock 4370 A07Agr: medicinal preps, biological products f/treatment of animal disease 4370 A08Dip: diplomatic missions or consulate & members, goods imported for 4370 D01Dip: international organizations & their personnel, goods imported for 4370 D02Edu: for educational institutions supplies, equipment, instruments, etc 4370 E01Edu: for cultural institutions supplies, equip, instruments & apparatus 4370 E02Edu: materials for the construction, renovation & extension of institut 4370 E03Edu: equipment & supplies for sports 4370 E04Edu: academic robes admitted as such by dir. general of finance 4370 E05Fsh: fishing nets & gear & sail material including thread 4370 F01Fsh: fishing lines, hooks & lures, seine twine, fish wire, etc. 4370 F02Fsh: desk equipment, line & pot haulers, capstans, winches, trolling etc 4370 F03Fsh: life-saving equipment, life-jackets, life buoys, buoyant, etc. 4370 F04Fsh: inboard marine engines vat exempt 4370 F05Gov: central government, goods imported by -directly 4370 G01Gov: municipality, local gov or other public body, goods imported for 4370 G02Gov: head of state, goods imported by or for the use of 4370 G03Gov: prime minister, goods imported by or for the use of 4370 G04Gov: contractual agreements, goods imported for 4370 G05Gov: statutory bodies, goods imported for 4370 G06


4370 H05

Health: tools of trade for the disabled 4370 H06

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Health: ambulances 4370 I06Ind: material & equipment for forestry 4370 I07Mil: military forces, goods imported by or for the use of 4370 M01Mil: arms, ammunition, uniforms accouterments & equipment, etc 4370 M02Removal goods, personal & household effects 4370 P01Personal effects of common market nationals who have died abroad 4370 P02Travel goods, accompanied baggage, instruments & tools 4370 P03Air: aircraft & their component parts, accessories & instruments 4370 R01Air: ground & technical equipment 4370 R02Air: fuel & lubricants taken out of bond 4370 R03Air: consumable stores for use in aircraft in flight 4370 R04Shp: boat equipment for commercial shipping 4370 S01Shp: navigational equipment for commercial shipping 4370 S02Shp: sail canvas & sail material for commercial shipping 4370 S03Shp: marine engines as approved by cabinet 4370 S04Shp: boats as approved by cabinet 4370 S05Hot: building materials for 1st installation 4370 T01Hot: building materials for renovation & extension 4370 T02Hot: equipment & appliances for initial equipping 4370 T03Hot: equipment & appliances for renovation or extension 4370 T04Tou: sports recreational equipment incl. windsurfing & diving 4370 T05Tou: sail canvas & materials for yachting & sailing boats 4370 T06Radio & TV broadcasting instruments, equipment & materials 4370 V01Amateur radio equipment 4370 V02Sea island cotton goods bearing trade mark 4370 V03Patterns & samples rendered un-merchantable 4370 V04Advertising material having no commercial value 4370 V05Honorary distinctions/prizes -cups, medals, trophies, etc. 4370 V06Artificial flowers, miniature flags, buttons, emblems, etc. 4370 V07Government contracts -materials, vehicles, equipment 4370 V08Economic development assistance -goods free of charge for 4370 V09Religious denominations -decorations, vestments, alter bread & wine 4370 V10Articles for religious worship -vat exempt 4370 V11Containers/coverings in which goods not liable to ad-valorem duty 4370 V12Uniforms & equipment for boy scouts/girl scouts & brigade assocs. 4370 V13Meteorological observ, scientific, medical -goods imported for 4370 V14Charitable, welfare or service -goods imported for 4370 V15Protective clothing & equipment for industry 4370 V16Archeological sites & artifacts -goods imported for recovery & restore 4370 V17Clothing donated for indigent school children 4370 V18Specimens illustrative or natural history 4370 V19Fire fighting & detecting equipment, vehicles, materials, etc. 4370 V20Films, filmstrips, microfilms & sound recordings for educ/sci/cultural 4370 V21Tombstones & memorials engraved 4370 V22Disaster relief & rehabilitation goods 4370 V23

Goods Ex- Duty Free Shop Entered for home use: Cond. Duty Exemptions

Description EXT.CODE ADD.CODEAgr: animals for breeding, poultry eggs f/hatching, semen for insem. 4371 A01Agr: beehives & bee-keeping accessories 4371 A02

15

Agr: tools & implements includ. those driven by mechanical forces 4371 A03Agr: fencing wire as desc. in heading 73.13,73.14,74.13, 74.14 4371 A04Agr: tractor tyres & tubes for agricultural purposes 4371 A05Agr: apparatus incl. storage tanks & water pipes for spraying & irrigat 4371 A06Agr: remedies for disease/prevention insect attack on plants/livestock 4371 A07Agr: medicinal preps, biological products f/treatment of animal disease 4371 A08Dip: diplomatic missions or consulate & members, goods imported for 4371 D01Dip: international organizations & their personnel, goods imported for 4371 D02Edu: for educational institutions supplies, equipment, instruments, etc 4371 E01Edu: for cultural institutions supplies, equip, instruments & apparatus 4371 E02Edu: materials for the construction, renovation & extension of institut 4371 E03Edu: equipment & supplies for sports 4371 E04Edu: academic robes admitted as such by dir. general of finance 4371 E05Fsh: fishing nets & gear & sail material including thread 4371 F01Fsh: fishing lines, hooks & lures, seine twine, fish wire, etc. 4371 F02Fsh: desk equipment, line & pot haulers, capstans, winches, trolling etc 4371 F03Fsh: life-saving equipment, life-jackets, life buoys, buoyant, etc. 4371 F04Fsh: inboard marine engines vat exempt 4371 F05Gov: central government, goods imported by -directly 4371 G01Gov: municipality, local gov or other public body, goods imported for 4371 G02Gov: head of state, goods imported by or for the use of 4371 G03Gov: prime minister, goods imported by or for the use of 4371 G04Gov: contractual agreements, goods imported for 4371 G05Gov: statutory bodies, goods imported for 4371 G06


4371 H05

Health: tools of trade for the disabled 4371 H06Health: ambulances 4371 I06Ind: material & equipment for forestry 4371 I07Mil: military forces, goods imported by or for the use of 4371 M01Mil: arms, ammunition, uniforms accouterments & equipment, etc 4371 M02Air: aircraft & their component parts, accessories & instruments 4371 R01Air: ground & technical equipment 4371 R02Air: fuel & lubricants taken out of bond 4371 R03Air: consumable stores for use in aircraft in flight 4371 R04Shp: boat equipment for commercial shipping 4371 S01Shp: navigational equipment for commercial shipping 4371 S02Shp: sail canvas & sail material for commercial shipping 4371 S03Shp: marine engines as approved by cabinet 4371 S04Shp: boats as approved by cabinet 4371 S05Hot: building materials for 1st installation 4371 T01Hot: building materials for renovation & extension 4371 T02Hot: equipment & appliances for initial equipping 4371 T03Hot: equipment & appliances for renovation or extension 4371 T04Tou: sports recreational equipment incl. windsurfing & diving 4371 T06Radio & TV broadcasting instruments, equipment & materials 4371 V01

16

Amateur radio equipment 4371 V02Sea island cotton goods bearing trade mark 4371 V03Patterns & samples rendered un-merchantable 4371 V04Advertising material having no commercial value 4371 V06Honorary distinctions/prizes -cups, medals, trophies, etc. 4371 V07Artificial flowers, miniature flags, buttons, emblems, etc. 4371 V08Government contracts -materials, vehicles, equipment 4371 V09Economic development assistance -goods free of charge for 4371 V10Religious denominations -decorations, vestments, alter bread & wine 4371 V11Articles for religious worship -vat exempt 4371 V12Containers/coverings in which goods not liable to ad-valorem duty 4371 V13Uniforms & equipment for boy scouts/girl scouts & brigade assocs. 4371 V14Meteorological observ, scientific, medical -goods imported for 4371 V15Charitable, welfare or service -goods imported for 4371 V16Protective clothing & equipment for industry 4371 V17Archeological sites & artifacts -goods imported for recovery & restore 4371 V18Clothing donated for indigent school children 4371 V19Specimens illustrative or natural history 4371 V20Fire fighting & detecting equipment, vehicles, materials, etc. 4371 V21Films, filmstrips, microfilms & sound recordings for educ/sci/cultural 4371 V22Tombstones & memorials engraved 4371 V23

4400 – FISCAL INCENTIVEGoods entered for Home Use under Fiscal Incentive ActDescription EXT.CODE ADD.CODEInd: machinery, equipment, materials & parts for industry 4400 I01Ind: building material 1st installation of industry 4400 I02Ind: building material for extension of industry 4400 I03Ind: packaging material 4400 I04Ind: packaging material for the manufacture of containers 4400 I05Ind: material & equipment for forestry 4400 I06Ind: material & equipment for mining 4400 I07Ind: non-vat reg. importer machinery, equip, materials & parts 4400 IA1Ind: non-vat reg importer building materials for extension 4400 IA3Ind: non-vat reg importer packaging material 4400 IA4Ind: non-vat reg importer packaging material for containers 4400 IA5

Goods Ex-Private Warehouse entered Under Fiscal Incentive Act Goods entered for HomeUse under Fiscal Incentive ActDescription EXT.CODE ADD.CODEInd: machinery, equipment, materials & parts for industry 4470 I01Ind: building material 1st installation of industry 4470 I02Ind: building material for extension of industry 4470 I03Ind: packaging material 4470 I04Ind: packaging material for the manufacture of containers 4470 I05Ind: non-vat reg. importer machinery, equip, materials & parts 4470 IA1Ind: non-vat reg importer building materials for extension 4470 IA3Ind: non-vat reg importer packaging material 4470 IA4Ind: non-vat reg importer packaging material for containers 4470 IA5

17

Goods Ex_Duty Free Shop Entered Under Fiscal Inventive ActDescription EXT.CODE ADD.CODEInd: machinery, equipment, materials & parts for industry 4471 I01Ind: building material 1st installation of industry 4471 I02Ind: building material for extension of industry 4471 I03Ind: packaging material 4471 I04Ind: packaging material for the manufacture of containers 4471 I05Ind: non-vat reg. importer machinery, equip, materials & parts 4471 IA1Ind: non-vat reg importer building materials for extension 4471 IA3Ind: non-vat reg importer packaging material 4471 IA4Ind: non-vat reg importer packaging material for containers 4471 IA5Special cabinet waiver 100% of i.duty, excise, csc & vat 4471 W12

4500 – LEGISTLATIVE OR ENACTMENTGoods Entered under other legislation or enactment relieved of dutiesDescription EXT.CODE ADD.CODEAgr: fertilizers imported as agricultural inputs -vat exempt 4500 A20Agr: seeds & seedlings imported as agricultural inputs -vat exempt 4500 A21Fsh: outboard marine engines hp > 55 & < 75 -vat exempt 4500 F06National lottery act goods imported for 4500 L01National insurance services, goods imported under 4500 L02Housing & land development corp. goods imported under 4500 L03SVG port authority agreement, goods imported under 4500 L04CWSA agreement, goods imported under 4500 L10

Carnival Dev. Corporation, goods imported under Act# 52 of 2002 4500 L05

International Business Co: Goods imported under Act#34 4500 L06Vinlec agreement, goods imported under 4500 L11Postal corporation agreement, goods imported under 4500 L12Kingstown medical college, goods imported under agreement 4500 L13Mustique company act, goods imported for Mustique co. 4500 L20Mustique house owners, goods imported under 4500 L21Canoun agreement, goods imported under 4500 L22CCYY agreement, goods imported under 4500 L23Goods: foodstuff imported by raffles under the CCA agreement 4500 L24Banana growers association, goods imported under 4500 L30VAT exempt goods under the vat act no. 25 of 2007 4500 L35VAT zero rated goods under the vat act no. 25 of 2007 4500 L36

Fibreglass or wooden boats: vat exempt under No.25 of 2007 4500 L37Goods for home use relief from CSC under legislation 4500 L40Unsolicited goods imported value <= $ec 130 -vat exempt 4500 P20Goods cleared under multiple authorities: cond. duty exemption & CSC act 4500 U01Goods entered under multiple authorities: cond. duty exemption CSC &VAT

4500 U02

Goods entered under multiple authorities: CSC AND VAT act 4500 U03Goods entered under multiple authorities: excise, CSC & VAT acts 4500 U04

Goods Entered Ex-Private Warehouse under other legislative or enactmentDescription EXT.CODE ADD.CODEAgr: fertilizers imported as agricultural inputs -vat exempt 4570 A20Agr: seeds & seedlings imported as agricultural inputs -vat exempt 4570 A21Fsh: outboard marine engines hp > 55 & < 75 -vat exempt 4570 F06

18

National lottery act goods imported for 4570 L01National insurance services, goods imported under 4570 L02Housing & land development corp. goods imported under 4570 L03SVG port authority agreement, goods imported under 4570 L04

Carnival Dev. Corporation, goods imported under Act# 52 of 2002 4570 L05

International Business Co: Goods imported under Act#34 4570 L06CWSA agreement, goods imported under 4570 L10Vinlec agreement, goods imported under 4570 L11Postal corporation agreement, goods imported under 4570 L12Kingstown medical college, goods imported under agreement 4570 L13Mustique company act, goods imported for Mustique co. 4570 L20Mustique house owners, goods imported under 4570 L21Canoun agreement, goods imported under 4570 L22CCYY agreement, goods imported under 4570 L23Goods: foodstuff imported by raffles under the CCA agreement 4570 L24Banana growers association, goods imported under 4570 L30VAT exempt goods under the vat act no. 25 of 2007 4570 L35VAT zero rated goods under the vat act no. 25 of 2007 4570 L36

Fibreglass or wooden boats: vat exempt under No.25 of 2007 4570 L37Goods for home use relief from CSC under legislation 4570 L40Goods cleared under multiple authorities: cond. duty exemption & CSC act 4570 U01Goods entered under multiple authorities: cond. duty exemption CSC &VAT

4570 U02

Goods entered under multiple authorities: CSC AND VAT act 4570 U03Goods entered under multiple authorities: excise, CSC & VAT acts 4570 U04

4700 – CABINET CONCLUSIONEntry for Home use Relieved of Duties/Taxes under Cabinet ConclusionDescription EXT.CODE ADD.CODEAgr: farmers vehicle concession 4700 A10Agr: farmers vehicle concession non-vat registered 4700 A11Parliamentarians motor vehicles concession 4700 C01Special cabinet concession for political parties 4700 C02Special cabinet concession on vehicles for churches 4700 C03Special cabinet concession on vehicles of 8704 for non-vat registered 4700 C04Special barrel concession on foodstuff or clothing (large) 4700 C05Special cabinet concession on barrels on foodstuff or clothing (small) 4700 C06Computer hardware and software concession 4700 C07

Special Cabinet Waiver on Vehicles 75% on Managers of Stat.Bodies

4700 C08

Special cabinet concession on facsimile machines 4700 C10Edu: motor vehicles imported under concession for use in education 4700 E10Edu: motor vehicle imported under concession 50% for use in education 4700 E11Senior civil servants motor vehicles concession 4700 G10Returning national motor vehicles concession 4700 P10Returning nationals household effects use & new 4700 P11Yachting sector goods & material imported for 4700 S10Tou: motor vehicles imported under concession used in tourism industry 4700 T10Cabinet waiver 100% on all taxes 4700 W01Cabinet waiver 100% on IMPORT DUTY 4700 W02Cabinet waiver 100% on IMP.DUTY & EXCISE TAX 4700 W03

19

Special cabinet waiver 100% of CSC 4700 W04Special cabinet waiver 100% of VAT 4700 W05Special cabinet waiver 100% of IMP.DUTY & EXCISE TAX 4700 W06Special cabinet waiver 100% on IMP.DUTY, EXCISE, & CSC 4700 W07Special cabinet waiver 100% of IMP.DUTY, EXCISE & VAT 4700 W08Special cabinet waiver 100% I.DUTY & VAT 4700 W09Special cabinet waiver 100% of I.DUTY,EXCISE,VSURTAX & VAT 4700 W10Cabinet waiver 100% on I.DUTY,CSC & VAT 4700 W11Special cabinet waiver 100% of I.DUTY, EXCISE, CSC & VAT 4700 W12Special cabinet waiver 75% on all taxes 4700 W20Special cabinet waiver 75% of IMPORT DUTY 4700 W21Special cabinet waiver 75% of EXCISE TAX 4700 W22Special cabinet waiver 75% of CSC 4700 W23Special cabinet waiver 75% of VAT 4700 W24Special cabinet waiver 75% of IMP.DUTY & EXCISE TAX 4700 W25Special cabinet waiver 75% IMP.DUTY, EXCISE & CSC 4700 W26Special cabinet waiver 75% of IMP.DUTY, EXCISE & VAT 4700 W27Special cabinet waiver 75% of I.DUTY & VAT 4700 W28Special cabinet waiver 50% on all taxes 4700 W40Special cabinet waiver 50% of IMPORT DUTY 4700 W41Special cabinet waiver 50% of EXCISE TAX 4700 W42Special cabinet waiver 50% of CSC 4700 W43Special cabinet waiver 50% of VAT 4700 W44Special cabinet waiver 50% of IMP.DUTY & EXCISE TAX 4700 W45Special cabinet waiver 50% of IMP.DUTY, EXCISE & CSC 4700 W46Special cabinet waiver 50% IMP.DUTY, EXCISE & VAT 4700 W47Special cabinet waiver 50% of I.DUTY & VAT 4700 W48Special cabinet waiver 50% of I.DUTY, CSC & VAT 4700 W49Special cabinet waiver for carnival 4700 W50Special cabinet waiver 50% I. Duty on Fishing Pirogue 4700 W55Special cabinet waiver 75% I. Duty on Fishing Pirogue 4700 W56Special cabinet waiver 100% I. Duty on Fishing Pirogue 4700 W57Special waiver 50% 8704.vehicle to non-vat reg on I.DUTY & VAT 4700 W60Special waiver 50% on 8704 non-vat reg. of I.DUTY, EXCISE & VAT 4700 W61

Goods Ex-Private Warehouse Entered for Home use Under Cabinet ConclusionDescription EXT.CODE ADD.CODEAgr: farmers vehicle concession 4770 A10Agr: farmers vehicle concession non-vat registered 4770 A11Parliamentarians motor vehicles concession 4770 C01Special cabinet concession for political parties 4770 C02Special cabinet concession on vehicles for churches 4770 C03Special cabinet concession on vehicles of 8704 for non-vat registered 4770 C04Special barrel concession on foodstuff or clothing (large) 4770 C07


C08

Special cabinet concession on barrels on foodstuff or clothing (small) 4770 C10Edu: motor vehicles imported under concession for use in education 4770 E10Edu: motor vehicle imported under concession 50% for use in education 4770 E11Senior civil servants motor vehicles concession 4770 G10Returning national motor vehicles concession 4770 P10Yachting sector goods & material imported for 4770 S10

20

Tou: motor vehicles imported under concession used in tourism industry 4770 T10Cabinet waiver 100% on all taxes 4770 W01Cabinet waiver 100% on IMPORT DUTY 4770 W02Cabinet waiver 100% on IMP.DUTY & EXCISE TAX 4770 W03Special cabinet waiver 100% of CSC 4770 W04Special cabinet waiver 100% of VAT 4770 W05Special cabinet waiver 100% of IMP.DUTY & EXCISE TAX 4770 W06Special cabinet waiver 100% on IMP.DUTY, EXCISE, & CSC 4770 W07Special cabinet waiver 100% of IMP.DUTY, EXCISE & VAT 4770 W08Special cabinet waiver 100% I.DUTY & VAT 4770 W09Special cabinet waiver 100% of I.DUTY,EXCISE,VSURTAX & VAT 4770 W10Cabinet waiver 100% on I.DUTY,CSC & VAT 4770 W11Special cabinet waiver 100% of I.DUTY, EXCISE, CSC & VAT 4770 W12Special cabinet waiver 75% on all taxes 4770 W20Special cabinet waiver 75% of IMPORT DUTY 4770 W21Special cabinet waiver 75% of EXCISE TAX 4770 W22Special cabinet waiver 75% of CSC 4770 W23Special cabinet waiver 75% of VAT 4770 W24Special cabinet waiver 75% of IMP.DUTY & EXCISE TAX 4770 W25Special cabinet waiver 75% IMP.DUTY, EXCISE & CSC 4770 W26Special cabinet waiver 75% of IMP.DUTY, EXCISE & VAT 4770 W27Special cabinet waiver 75% of I.DUTY & VAT 4770 W28Special cabinet waiver 50% on all taxes 4770 W40Special cabinet waiver 50% of IMPORT DUTY 4770 W41Special cabinet waiver 50% of EXCISE TAX 4770 W42Special cabinet waiver 50% of CSC 4770 W43Special cabinet waiver 50% of VAT 4770 W44Special cabinet waiver 50% of IMP.DUTY & EXCISE TAX 4770 W45Special cabinet waiver 50% of IMP.DUTY, EXCISE & CSC 4770 W46Special cabinet waiver 50% IMP.DUTY, EXCISE & VAT 4770 W47Special cabinet waiver 50% of I.DUTY & VAT 4770 W48Special cabinet waiver 50% of I.DUTY, CSC & VAT 4770 W49Special cabinet waiver for carnival 4770 W50Special waiver 50% 8704.vehicle to non-vat reg on I.DUTY & VAT 4770 W60Special waiver 50% on 8704 non-vat reg. of I.DUTY, EXCISE & VAT 4770 W61

Goods Ex-Duty Free Shop Entered for Home Use Under Cabinet ConclusionDescription EXT.CODE ADD.CODEAgr: farmers vehicle concession 4771 A10Agr: farmers vehicle concession non-vat registered 4771 A11Parliamentarians motor vehicles concession 4771 C01Special cabinet concession for political parties 4771 C02Special cabinet concession on vehicles for churches 4771 C03Special cabinet concession on vehicles of 8704 for non-vat registered 4771 C04Special barrel concession on foodstuff or clothing (large) 4771 C07


4771 C08

Special cabinet concession on barrels on foodstuff or clothing (small) 4771 C10Edu: motor vehicles imported under concession for use in education 4771 E10Edu: motor vehicle imported under concession 50% for use in education 4771 E11Senior civil servants motor vehicles concession 4771 G10Yachting sector goods & material imported for 4771 S10

21

Cabinet waiver 100% on all taxes 4771 W01Cabinet waiver 100% on IMPORT DUTY 4771 W02Cabinet waiver 100% on IMP.DUTY & EXCISE TAX 4771 W03Special cabinet waiver 100% of CSC 4771 W04Special cabinet waiver 100% of VAT 4771 W05Special cabinet waiver 100% of IMP.DUTY & EXCISE TAX 4771 W06Special cabinet waiver 100% on IMP.DUTY, EXCISE, & CSC 4771 W07Special cabinet waiver 100% of IMP.DUTY, EXCISE & VAT 4771 W08Special cabinet waiver 100% I.DUTY & VAT 4771 W09Special cabinet waiver 100% of I.DUTY,EXCISE,VSURTAX & VAT 4771 W10Cabinet waiver 100% on I.DUTY,CSC & VAT 4771 W11Special cabinet waiver 75% on all taxes 4771 W20Special cabinet waiver 75% of IMPORT DUTY 4771 W21Special cabinet waiver 75% of EXCISE TAX 4771 W22Special cabinet waiver 75% of CSC 4771 W23Special cabinet waiver 75% of VAT 4771 W24Special cabinet waiver 75% of IMP.DUTY & EXCISE TAX 4771 W25Special cabinet waiver 75% IMP.DUTY, EXCISE & CSC 4771 W26Special cabinet waiver 75% of IMP.DUTY, EXCISE & VAT 4771 W27Special cabinet waiver 75% of I.DUTY & VAT 4771 W28Special cabinet waiver 50% on all taxes 4771 W40Special cabinet waiver 50% of IMPORT DUTY 4771 W41Special cabinet waiver 50% of EXCISE TAX 4771 W42Special cabinet waiver 50% of CSC 4771 W43Special cabinet waiver 50% of VAT 4771 W44Special cabinet waiver 50% of IMP.DUTY & EXCISE TAX 4771 W45Special cabinet waiver 50% of IMP.DUTY, EXCISE & CSC 4771 W46Special cabinet waiver 50% IMP.DUTY, EXCISE & VAT 4771 W47Special cabinet waiver 50% of I.DUTY & VAT 4771 W48Special cabinet waiver 50% of I.DUTY, CSC & VAT 4771 W49Special cabinet waiver for carnival 4771 W50Special waiver 50% 8704.vehicle to non-vat reg on I.DUTY & VAT 4771 W60Special waiver 50% on 8704 non-vat reg. of I.DUTY, EXCISE & VAT 4771 W61

Direct imports under drawback procedureDescription EXT.CODE ADD.CODECommon regime 4900 000

Temporary import for return in unaltered stateDescription EXT.CODE ADD.CODECommon regime 5100 000Temporary imports Duty liability covered by Bond CSC payable 5100 820Temporary imports Duty liability covered by Bond: CSC Waived 5100 821CANOUN AGREEMENT, GOODS IMPORTED UNDER 5100 L22Cabinet waiver 100% on all taxes 5100 W01Special cabinet waiver 100% of I.DUTY,EXCISE,VSURTAX & VAT 5100 W10Special cabinet waiver 100% of I.DUTY,CSC & VAT 5100 W11

22

Temporary import for customs inward processing procedureDescription EXT.CODE ADD.CODECommon regime 5200 000Temporary imports Duty liability covered by Bond CSC payable 5200 820Temporary imports Duty liability covered by Bond: CSC Waived 5200 821

Re-import old asycuda unaltered stateDescription EXT.CODE ADD.CODEAsycuda re-import unaltered 100% on all duties 6000 822

Re-Importation After Outright ExportationDescription EXT.CODE ADD.CODEGoods Re-Imported After Outright Exportation Not Liable toduty

6010 825

Re-import after TE for return in an unaltered stateDescription EXT.CODE ADD.CODEAsycuda re-import unaltered 100% on all duties 6021 822

Re-import after TE for customs outward processingDescription EXT.CODE ADD.CODECommon regime 6022 000

Re-Importation After RepairsDescription EXT.CODE ADD.CODECommon regime 6023 000

Direct entry for customs warehousing into a private warehouseDescription EXT.CODE ADD.CODECommon regime 7000 000Warehousing of opening stock into Private Warehouse 7000 700

Transfer of goods from a Private Warehouse to anotherDescription EXT.CODE ADD.CODETransfer of Goods in Private W/hse or Duty Free Shop 7070 710

Goods transferred from a duty free shop to a private warehouseDescription EXT.CODE ADD.CODETransfer of Goods in Private W/hse or Duty Free Shop 7071 710

Direct entry for customs warehousing procedure into a duty free shopDescription EXT.CODE ADD.CODECommon regime 7100 000

Warehousing of opening stock into Private Warehouse 7100 700

23

Goods transfer from a private warehouse to duty free shopDescription EXT.CODE ADD.CODETransfer of Goods in Private W/hse or Duty Free Shop 7170 710

Transfer of goods from a Duty Free Shop to anotherDescription EXT.CODE ADD.CODETransfer of Goods in Private W/hse or Duty Free Shop 7171 710

Through Transit: From One Office of Entry to another Office of ExitDescription EXT.CODE ADD.CODECommon regime 8100 000

Transshipment Goods CSC Exempt by company 8100 830

Transshipment: Within Seaport or AirportDescription EXT.CODE ADD.CODECommon regime 8200 000

Transshipment Goods CSC Exempt by company 8200 830

Direct Supplies for Ship and Aircraft StoresDescription EXT.CODE ADD.CODECommon regime 9000 000

Supplies for Ship and Aircraft; From Private warehouseDescription EXT.CODE ADD.CODECommon regime 9070 000

Supplies for Ship and Aircraft; From Duty Free ShopDescription EXT.CODE ADD.CODECommon regime 9071 000

Goods Sold in AuctionDescription EXT.CODE ADD.CODECommon regime 9100 000

Destruction of Goods before Customs ClearanceDescription EXT.CODE ADD.CODECommon regime 9200 000

Destruction of Goods after W/housing in Private WarehouseDescription EXT.CODE ADD.CODECommon regime 9370 000

Destruction of Goods after W/housing in Duty Free ShopDescription EXT.CODE ADD.CODECommon regime 9371 000

Documents

CUSTOMS AND EXCISE · PDF file2 Customs procedures Codes Customs Procedure Codes (C PC) are used to identify the Customs regimes to which goods are being entered and from which they