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Customs duties and taxes are collected on most imports with the exception when granted exemptions. One major exemption originates from Fiscal Incentive programs which are granted by Governments to Enterprises, Organizations, Companies and Individuals in order to encourage investment in the manufacturing, small business, agriculture, agro industry and service sectors.

The intent of granting fiscal incentives is to contribute to national development, and improve the quality of life for the citizenry of the States.

The Fiscal Incentive Unit of the Customs Division is responsible for administering duty free exemptions.  Legal basis:

- Customs Act #20 of 2010

- Fiscal Incentives Act 42 of 1973 (amended in 1983 & 1990), Chapter 84:51

- The Hotels Aid Act, Chapter 85:04

- The Income Tax Act, Chapter 67:01

- Value Added Tax Act, No. 7 of 2005

- Tourism (Standards and Regulations) Act, No. 19

- Any other enactment relating to the importation/exportation of goods in the  Commonwealth of Dominica.

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