SVG-Customs Declaration Processing

A S Y C U D A + + P R O C E D U R E

RETURNING NATIONALS

DUTY FREE CONCESSION

AND

PROCEDURES FOR CLEARANCE OF GOODS

 ST. VINCENT & THE GRENADINES
CUSTOMS AND EXCISE DEPARTMENT

Duty Free Concessions for Returning Nationals

General Conditions

Who Qualifies?

Vincentians who have lived abroad for at least ten (10) years and have returned to take up permanent
residence in St. Vincent and the Grenadines.

What can be imported?

Personal or household effects (whether new or used) and one motor vehicle excluding trucks. The
goods may be purchased abroad and shipped here or may be bought locally from a supplier in SVG
who operates a private (tax free) warehouse.

What is the Concession?

For motor vehicles, the concession is seventy-fine percent (75%) waiver of the full duties. Qualifying
persons pay only twenty-five percent (25%) of the regular individual amounts of Import Duty, Excise
Tax and VAT. Customs Service Charge (currently 4%) is payable in full. If the vehicle is more than
four years old, a vehicle surcharge is also payable in full (See Appendix 4 for calculations of duties).
Household items and personal effects can be brought in completely free of all taxes but some
conditions apply SEE BELOW.

What are the Conditions?

The conditions applied are as follows:

 Applicants must be able to demonstrate that they resided abroad for at least ten (10) years. You
may be required to show proof of this. Documents relating to your time abroad will support your
claim e.g. pay slips; records of school; college or university attendance; bank statements;
employment records; visas; work permits; residence permits.

 Applicants must be able to demonstrate that they intend to make a permanent home in St. Vincent
and the Grenadines. You may be required to show evidence of these documents such as house
purchase contracts; mortgage agreements; land titles; planning permission for house construction;
documents showing the setting up of a business or employment contracts will help your claim.
 One motor vehicle only is allowed under the concession for each household.

 The vehicle must be owned by you and registered in your name.

1
 The items must be for your own use and kept by you. None of the items must be sold, traded,
bartered, given away or disposed of in any way to any other person for a period of four (4) years.
Permission must be granted by the Comptroller of Customs before any goods (including vehicles)
may be disposed of within the four year period and all normal taxes must be paid. Failure to do
so is a serious offence and may incur fines, imprisonment and seizure of the goods.

 A list of approved items that can be imported under the concession has been developed by the
Department. However, this list is not exhaustive and items may be added from time to time SEE
APPENDIX 2. Additional items may be charged at the full rate of duty.

 The applicant has one year from the date of return to import all qualifying goods into the state or
in the case of the vehicle, to import or purchase locally

How do I apply?

Applications should be made in writing on the attached form to the Comptroller of Customs at the
following address.

Mr. Grenville John

Comptroller of Customs and Excise
Custom House
Upper Bay Street
Kingstown
St. Vincent & the Grenadines
Telephone: (784) 456-1083
Fax: (784) 456-1851

What happens then?

Your application will be considered by the Comptroller and you will be informed of his decision.
You may be called to attend an interview. If you are called for an interview it is in your interest to
bring with you documents that will support your case.

WARNING! There are severe penalties (including fines, imprisonment and

seizure of goods) for making false declarations to Customs

2
 ST. VINCENT & THE GRENADINES
CUSTOMS AND EXCISE DEPARTMENT

Application for Duty Free Concessions for the import of

Household and Personal effects and Motor Vehicles
(For guidance on how to complete this form and to see if you qualify, please see
Notice on “Duty Free Concessions for Returning Nationals – General Conditions)

Surname: First
Name:
Address in
SVG:
Contact E-mail
Telephone: Address:
I.D. Passport
Number: Number:
Date of Issuing
Issue: Authority:

Date of Arrival: Date of Departure

(to take up residence) from SVG: (to reside abroad)
Address Abroad:

Vehicle Make (e.g. Toyota): Model:

(e.g. Hi-Lux)
Year of Manufacture: Colour:

Type: (e.g. Double cab pick- Engine cc/type:

up): (e.g. 2.9 Diesel)
Engine Number:

Chassis Number:

Household / Personal Effects: Attach separate list, packing list or manifest if necessary –
please include make, model and serial numbers where available.

3
Name of agent/ Contact
broker: Telephone:
Entry/ Bill of
Sight Nos:

Declaration: (to be signed by applicant)

 I declare that the information in this form is true to the best of my knowledge and belief.

 I have read the notice “Duty Free Concessions for Returning Nationals – General
Conditions” and agree to abide by the restrictions on disposal of the goods listed on this
form.

 I understand that there are severe penalties (including fines, imprisonment and seizure
of the goods) for making false declarations to customs and for failing to abide by the
conditions of this concession.

Signature of Applicant: ___________________ Date of Application: _____________

This section is for Include notes of documents produced to show residence overseas and of
customs use only: permanent move to SVG; and notes of other relevant information. State
whether application approved/disapproved and reasons for decision.
Interview Time Time
date: ………/………/200…… Start: End:

Officer(s)
Dealing:

4
 PROCEDURE FOR CLEARANCE OF GOODS
BY RETURNING NATIONALS

1. An interview must be conducted by a Customs Committee headed by the Assistant

Comptroller/Enforcement to determine importer’s eligibility for the concession.

2. If eligible, approval must be given by the Assistant Comptroller/ Enforcement on the prescribed
form i.e. Returning National (Initial) Approval Form. SEE APPENDIX 1.

3. The importer must make a declaration on Bill of Sight of the quantity, description and values of
all items being imported. N.B: A list of items with appropriate description and values can be
prepared before coming to Customs so as to avoid delays in clearance. A Declaration of
Personal & Household Effects list developed by Customs may be used by inserting the
quantities, descriptions, and values in the appropriate columns. SEE APPENDIX 3.

4. The Assistant Comptroller/Enforcement will make the appropriate notation on the Bill of Sight
indicating which items will be granted concession e.g. personal and household effects and which
items will be dutiable e.g. building material, foodstuff, machinery and equipment. N.B: Motor
vehicles imported by returning nationals must be dealt with separately by the
Supervisor/Valuation and the Committee. A copy of the description of the vehicle and its value
must be kept on file for future verification.

5. Returning Nationals must complete an ASYCUDA++ prepayment account registration form

which can be obtained by login into the ASYCUDA++ web services at
http://asyweb.svgcustoms.net . Go to Notice Board then click on Prepayment Account
Registration Form and print.

6. The completed registration form must be submitted to the ASYCUDA Section in order to obtain a
registration number.

7. The approval form along with the Bill of Sight and the registration number must be presented to
the Executive Officer in charge of the Accounting Unit (EO/Accounts Unit).

8. The E.O/Accounts must peruse the list and make an assessment of the amount to be deposited
based on the items declared. N.B: The Customs reserves the right to take an amount
considered to be adequate to cover the duty liability.

9. The E.O/Accounts acknowledges acceptance by writing on the face of the Bill of Sight the
notation “accepted pending examination” where items are directly listed on the Bill of Sight or
“accepted as per attached list pending examination” where the list is attached to the Bill of
Sight.

10. Copies of all documents i.e. bill of sight and list of declared items and ASYCUDA registration
form must be kept on file at the Accounting Unit for future verification.

5
11. The E.O/Accounts Unit must set up a deposit account (prepayment) on the ASYCUDA system
for the amount assessed using the ASYCUDA registration number.

12. The amount assessed for deposit must be paid to the E.O/Accounts and a receipt must be issued to
the importer.

13. The importer is given the deposit account number and a PIN number to access the account.

14. An entry declaration must be prepared by the importer or his agent reflecting the items declared
as per bill of sight using the appropriate customs procedure code (CPC). The table below shows
the CPCs that must be used with the items falling under the following categories.

Items Imported By Returning Customs Duty Assessment

Nationals Procedure
Code
New and used personal and household effects 4700 - P11  CSC payable
 $30.00 stamps

Building materials, machinery & equipment, 4000 - 000 Import Duty, VAT & CSC payable
foodstuff
Motor Vehicle 4700 – P10  75% waiver of Import Duty, Excise Tax
& VAT
 Full CSC & Vehicle surcharge payable

N.B: The importer is advised to make accurate declaration to avoid delays in verification and
processing of any refund due.
-
15. Duties assessed on entry must be paid by using the deposit account number and PIN in Box # 48
on the declaration (SAD).

16. The entry must be presented to the Concession Desk for approval stamp prior to lodgment at the
appropriate section for examination.

17. If the examination will be conducted on premises, then the importer/broker must make
application for overtime services at the time of presenting his/her entry for release. N.B:
Application for overtime services must be submitted to the proper officer at least two (2)
hours before closing time.

18. All applicable charges must be paid for containers to go on premises

6
 GUIDELINES FOR EXAMINATION OFFICERS
An officer assigned to conduct the examination must use the following guidelines.

1. Verify items declared on entry against the goods being examined.

2. Where it is observed that there are additional items or that the values declared are inadequate,
this finding should be noted on a new Bill of Sight. N.B: any additional Bill of Sight should
only capture additional items or values and should not replicate the original declaration.

3. The Bill of Sight must be prepared in triplicate.

4. The examination Officer should retain a copy of the Bill of Sight and forward it to the
Accounting Unit.

5. The other two copies are given to the importer to be taken to the broker to prepare a new entry.

6. When completing the Inspection Act, the examination Officer must note that an additional
entry is to be prepared.

7. The Broker should prepare a new entry using the Extended Code 4142. This customs procedure
code will require mandatory reference to the previous declaration to be placed in the
appropriate section of the new declaration.

Items Imported By Returning Customs Duty Assessment

Nationals Procedure
Code
New and used personal and household effects 4142 – P11  CSC payable
 $30.00 stamps

Building materials, machinery & equipment, 4142 - 000 Import Duty, VAT & CSC payable
foodstuff
Motor Vehicle 4142 – P10  75% waiver of Import Duty, Excise Tax
& VAT
 Full CSC & Vehicle surcharge payable

N.B: No manifest registration number or transport document (i.e. bill of lading or airway bill)
are required in Box # 40. However, the broker must insert the previous entry number e.g. C
2102 in the reference field and the assessment date in the date field of the attached documents
page. For example:

DO02 C 2102 25/05/2008

8. The entry must be assessed utilizing the deposit account.

9. The Accounting Unit is responsible for monitoring the submission of the new entry.

10. The entry will be sent to Post Clearance for checking to determine if an amount is refundable.
7
 APPENDIX 1

RETURNING NATIONAL (INITIAL) APPROVAL FORM

From: Assistant Comptroller/Enforcement Date:

To: Executive Officer/Accounting Unit

Please be advised that an interview was conducted with Mr. /Mrs. /Ms.

and he/she/they qualify for duty free concessions to Returning Nationals.

____________________________
Assistant Comptroller/Enforcement

8
 APPENDIX 2
Returning National Concession List
Description Quantity Description Quantity
Aquarium 1 Kitchen Scales 2
Air Conditioning Unit 1 Living Room Suites 2
Bathroom Scales 2 Living Room Sets 2
Baby Cribs 1 Laptop Computer 1
Barbecue Grill 1 Lawn Machine 1
Book Cases Lamps for Dressers 4
Reasonable
Blinds Quantity Lanps for Bedside Table 4
Books and Book Shelves Liquor Trolley 2
Reasonable
Bedroom Chairs 4 Musical Instruments Quantity
Bedside Tables 8 Medicine Cabinets 2
Beds (Complete & Mattresses 4 Mirrors 6
Blenders 2 Microwave Ovens 2
Couches 2 Nests of Tables 2
Component Set including CD 1 Ornaments
Coffee Maker 1 Ottoman 1
Clothes Hampers 4 Potable Radios/ Tape Recorders 3
Childrens Toys Perculator 1
Chairs 2 Playpen 1
Christmas Tree & Decorations Patio Set 1
Coffee Tables 2 Plants
Personal Computers and Computer
Curio Display Cabinet 1 Stand
Chest of Drawers 4 Printer and stand
Reasonable
Carpets, Undulay Quantity Rocking Chairs 2
Dryer 1 Range Hood 1
Deep Freeze/Freezer 1 Recliners 2
Desks 2 Rugs 6
Dining Room Set 1 Refrigerators 2
Dishwasher 1 Step Ladder 1
Dressers 4 Shelf Units (bathroom) 2
Drapes, Curtains Rods &
Fittings Sewing Machines
Door Mats Surge Protectors
DVD Players 1 Spacesaver 1
Exercise Equipment (Home
Use) Sideboard/Buffet 1
Entertainment Unit 1 Stove (Gas or Electric) 1
End Tables 4 Sofa bed 1
Foot Spa 1 Safe 1
Food Processor 1 Step Ladder 1
Filing Cabinet 1 Television Sets 3
Fax Machine 1 Telephones 4
Floor Polisher 1 Table Lamps 5
Fans (Table or Standing 4 Trash Compactor 1
9
Description Quantity Description Quantity
Garden Tools Typewriter and stand 1
Genertor 1 Tools of Trade
Hotplates 2 Toasters 2
High chair 1 Video Recorders 2
Household Linens Video Camera/ Camcorder 1
Hair Dryer (with Hood) 1 Veranda Chairs 6
Hair Dryer ( Hand Held) 2 Video Cassettes
Ironing Boards 2 Vaccum Cleaner 1
Irons 2 VCR
Kitchen Table 1 Wall Clocks 4
Kitchen Stools/ Chairs Weed Wacker 1
Kitchen Cabinet 1 Wall Paintings
Keyboard Washing Machine 1
Kitchen Utenslls Wardrobes 4
Water Tank 1

10
 APPENDIX 3

DECLARATION OF PERSONAL & HOUSEHOLD EFFECTS

1. FURNITURE

Qty Tariff No. Description Values In Qty Tariff No. Description Values In
EC$ EC$
94.01 Living Room Sets 94.05.20 Lamps
94.01 Couches 94.01 Sofas
94.01 Ottoman 94.01 Recliners
94.01 Patio Set 94.03 Bookcases
94.01 Veranda Chairs 94.03 Space Saver
94.01 Chairs 94.03 Entertainment Unit
94.03 Dining Room Set 94.03 Bookshelves
94.03 End Tables 94.03 Medicine Cabinets
94.03 Coffee Tables 8716.809 Drink Trolley
94.03 Display Cabinet 9403.209 Ironing Board
94.03 Sideboard/Buffet 94.03 Baby Crib
94.03 Kitchen Table 9403.209 Playpen
94.01 Kitchen Chairs 94.03 Shelf Units
94.01 Kitchen Stools 94.03 Filing Cabinets
94.03 Complete Beds 8303.00 Safe
94.03 Dressers 94.03 Computer Desk
94.03 Chest of Drawers
7009.90 Mirrors
94.03 Bedside Tables
94.01 Bedside Chairs
94.03 Wardrobes

11
2. APPLIANCES AND EQUIPMENT

Qty Tariff No. Description Values In Qty Tariff No. Description Values In
EC$ EC$
85.28 Television Sets 8471.30 Laptop Computer
8521.90 Video Cassette 84.15 Air Conditioning Unit
Recorders
8527.31 Stereo Sets 8433.19 Lawn Machine
8527.19 Radios 8471.601 Printer & Stand
8525.40 Video 8517.21 Fax Machine
Camera/Camcorder
8421.121 Clothes Dryer 84.69 Typewriter
8418.30/40 Deep Freezer 73.21 or 85.16 Barbeque Grill
8452.10 Sewing Machines 9506.919 Exercise Equipment
8516.50 Microwave Ovens 8467.89 Weedwacker
73.21 or 85.16 Stove (gas or electric) 92.01 – 92.07 Musical Instruments
8418.211 Refrigerators 8527.31 Entertainment Unit
8422.11 Dishwasher 85.02 Generator
8450.111 Washing machine 8509.20 Floor Polisher
8414.60 Range Hood 8509.10 Vacuum Cleaner
8516.31 Hair Dryer 8521.90 DVD Player
8516.72 Toasters 3925.101 Water Tank
8509.801 Blenders 9019.10 Foot Spa
8509.40 Food Processor 8414.50 Fans (table or standing)
8516.40 Irons 8504.30 Transformer
8516.71 Coffee Maker 8525.40 Digital Camera
8516.71 Percolator 7616.999 Ladder
8516.609 Hotplates
8423.10 Kitchen Scales
7013.99 Aquarium
39.26 or 63.07 Clothes Hampers
8471.40 Computer (Personal)

12
3. FURNISHINGS 4. BUILDING MATERIALS (Continued)

Qty Tariff No. Description Values In Qty Tariff No. Description Values In
EC$ EC$
63.02 Household Linen 6910.108 Toilet Sets
63.04 Bedspreads 6810.19 Concrete Tiles
9701.101 Wall Paintings 3922.20 Toilet Seats & covers
63.04 Wall Hangings 4418.10 Wooden Windows
94.04.90 Mattresses 3922.102 Laundry Tubs
6913.90 Ceramic Ornaments 85.36 Electrical Fittings
9505.101 Christmas Tree 9405.40 Lighting Fixtures
9505.109 Decorations 4409.209 Moulding Strips
7013.39 Glassware 73.17, 73.18 Nails & Screws
6702.101 Artificial Plants 44.07, 44.09 Lumber
63.03 Drapes 4412.19 Plywood
5702.99 Carpets & Underlay 3917.40 PVC Pipe Fittings
5702.99 Rugs & Mats 6908.101 Ceramic Tiles
39.25.30 Blinds 3918.101 Vinyl Tiles
39.26,44.21,83.02 Curtain Rods 7610.901 Shower Enclosure
39.24,69.12,70.13 Wares 7308.30, 7610.10 Garage Door
9405.10 Chandeliers 8543.89 Garage Door Openers
39.24,73.23,76.15 Household Utensils 83.02 Metal Fittings
39.24,73.23,76.15 Kitchen Utensils 32.08 – 32.10 Paints
6304.999 Bathroom Mat Sets 32.14.90 Tile Cement
3924.902 Plastic Flower Pots 32.14.90 Grout
8306.30 Metal Picture Frames 8419.191 Solar Water heater
8516.10 Electric Water Heater
7324.10 Kitchen Sinks
4. BUILDING MATERIALS 7308.30 Steel Windows/Doors
6809.19 Sheet Rock 4418.20 Wooden Doors
94.03 Kitchen Units 3814.001 Thinners
94.03 Vanity Sets 3925.902 PVC Gutters
6910.102 Wash Basin 4418.30 Wooden Tiles (Parquet)
6910.103, 7019 Bath Tub 7019.909 Fibreglass Bathtub
6910.105 Lavatory 7411.29 Copper tubes & pipes
6809.19 Ceiling Tiles 7606.121 Flashband
6910.107 Urinals

13
5. OTHER (In addition to the items l isted below, please also describe and provide a value for any
other items in your shipment that have not already been described in the previous pages)

Qty Tariff No. Description Values In Qty Tariff No. Description Values In
EC$ EC$
82.01 Garden Tools
82.02 – 82.05 Hand Tools
85.08 Electrical Hand Tools
2106.909 Foodstuff
6211.49 Clothing

14
 APPENDIX 4

HOW TO CALCULATE CUSTO M S DUTY ON A

C O N C E S S IO N IT E M

A M O T O R V E H IC L E 22 0 0 C C s - 75%
W AIV E R

E xa m p le: C .I.F V a lu e - $ 6 0 ,00 0 .0 0

Im p o rt D u ty - 35 % = $ 2 1 ,00 0 .0 0 25% = $ 5 ,2 50 .00
E xcise T a x - 40% = $ 2 4 ,00 0 .0 0 25% = $ 6 ,0 00 .00
C SC - 4% = $ 2 ,40 0 .0 0 - = $ 2 ,4 00 .00
VAT - 15% = $ 1 6 ,11 0 .0 0 25% = $ 4 ,0 27 .50
TO TAL DUTY P AYABLE
$ 1 7 ,67 7 .5 0

20

HOW TO CALCULATE CUSTO M S DUTY ON A

C O N C E S S IO N IT E M

A M O TO R V E H IC L E 2200 C C s o ver 4 years o ld 75%

W AIV E R

E xa m p le: C .I.F V alue - $60,000.00

Im port D uty - 35% = $21,000.00 25% = $5,250.00
E xcise T ax - 40% = $24,000.00 25% = $6,000.00
C SC - 4% = $ 2,400.00 - = $2,400.00
V ehicle Surcharge = $ 4,000.00 - = $4,000.00
VAT - 15% = $16,710.00 25% = $4,177.50
T O T AL D U T Y P AY AB L E
$21,827.50
21

15