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duty calculator
 General Imports are subject to five different types of duties, taxes and surcharges. 

 Duties, taxes and surcharges levied on imports are: 

 Import duties levied against goods are based on the cost, insurance and freight (CIF) value and rates determined by the CARICOM Common External Tariff (CET).  Interested persons can access the CET on the customs website www.customs.gov.dm or purchase a hard copy from the Government Printery

 Dominica has applied the CARICOM Common External Tariff since February 1991, and is presently using HS 2017

 

Flat rate of Duty:

The Customs Import and Export Tariffs (Amendment) Act 15 of 2000 states that “a flat rate of 30% shall be charged on barrels and other packages containing goods of a non-commercial character, where the total value of the goods does not exceed EC$1,350.00.  The flat rate shall be applicable only where the consignment consists of goods falling under at least three different tariff headings”. 

The flat rate does not apply to the following: 

  1. Commercial Goods;
  2. Wines and vermouth under tariff headings 2205:00 and 2206:00; 
  3. Spirits and spirituous beverages described under tariff heading 2208:00; 
  4. Tobacco products described under tariff headings 2401:00 and 2402:00; 
  5. Any single item the value of which exceeds EC$150.00

  

De minimis Shipment Value: 

There shall be exempt of all charges “goods imported via courier with a total cost, insurance and freight (CIF) value not exceeding one hundred and fifty dollars” which are not: 

  1. Goods imported for commercial, industrial, occupational, institutional or other similar purpose
  2. Tobacco products;
  3. Alcoholic beverages;
 
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