CARICOM trade agreement
CARICOM Member States operates a Common External Tariff (CET) which sets out the rates of Import Duty to be changed on Imports.
Goods imported from third countries are subject to the duties listed in the CET, but goods imported from CARICOM countries and are certified to be of CARICOM origin do not generally attract these import duties. These CARICOM origin goods enjoy duty-free status, that is, they are not subject to Customs import duty, but the other taxes i.e. Environmental Surcharge, Customs Service Charge, Excise Tax and VAT are payable.
The following are three conditions which must be met in order that the CARICOM Originating Goods receive the preferential treatment:
- The goods must qualify as originating from the CARICOM Region in accordance with the criteria set out in the treaty
- A “CARICOM Certificate of Origin” certifying the country of origin of the goods must accompany the goods;
- There must be direct consignment of the goods from one CARICOM Member State to another CARICOM Member State.
Renewable energy equipment
There are several Renewable Energy Items which can be imported free of Import Duty by all. A complete and quantified Customs Declaration of the items on which concessions are requested must be presented to the Comptroller of customs, upon arrival. Information pertaining to the list of Renewable Energy Items can be obtained from the Customs & Excise Department
See attached link below for details of the list of the Renewable Energy Items
Paraphernalia imported for political parties
The Government of Dominica has given approval for the waiver of Import Duty on paraphernalia brought into Dominica by political parties.
Please be advised also that subject to the Value Added Tax (amendment) Act 17 of 2008 materials imported for use by registered political parties for promoting their parties are permitted to be imported VAT free. Such material, however must bear the names, insignia or symbol of the party and must be imported in the name of the party and be invoiced to the said party.
Officers should note therefore, that material imported by registered political parties should be allowed free of import duty and VAT, providing they are printed with names insignia or symbols of the said party. However if the material is imported without any name, insignia or symbol of the party, then only import duty is allowed free. In such cases the VAT is payable.
NB – In all cases an F.T.I 101 Form must be submitted with the customs declaration
The Government of Dominica has implemented a policy granting a waiver of the following duties and taxes in favour of established and recognized Charitable Institutions involved in caring for the disadvantaged in Dominica:
- Waiver of Import Duty, Customs Service Charge and Environmental Surcharge
- Exemption of VAT in accordance of Schedule III, paragraph 1 of the VAT Act #4 of 2006
- Exemption from Excise Tax on gifts of vehicles in accordance of Schedule 5 ( c ) (g) of the Excise Tax (Amendment) Act #3 of 2006
See attached link below for details of the registered charitable organizations to be exempted: