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The Government of Dominica has approved the grant of import duty and VAT waivers on the purchase of packaging and labelling materials, equipment and machinery, used in the production of goods. This letter underlines the policy guidelines with the relevant controls lo be complied with.

 

Eligibilitv

  •  Manufacturers (individuals or companies) that are registered in the Registered Exporter System (REX) database. 
  •  New Businesses -on presentation of a business plan to the Inland Revenue Division
  •  New Businesses - as a pre-requisite would need to register with the "Companies Intellectual  Properly Office (CIPO), Dominica, before being registered in the REX System

   The pre registration form in the Registered Exporter System (REX) is available on  https://customs.ec.europa.eu/rex-pa-ui/ 

   Please note for box number 4 (Description of Goods) , this is your finished materials eg. soap or shampoo

   Upon completion , please forward a copy of Pre Registration PDF file to This email address is being protected from spambots. You need JavaScript enabled to view it. or This email address is being protected from spambots. You need JavaScript enabled to view it.       

             

Terms and Condtions

  • The packaging and labelling materials, equipment and machinery, are to be imported by locally registered manufacturers in the REX System for use exclusively in the manufacture of goods in Dominica

 

Disposal

  • The packaging/labelling materials, equipment and machinery may be sold after five years without the payment of customs duties and other taxes. with the approval of the Comptroller of Customs
  • The packaging/labelling materials, equipment and machinery may be disposed within five years but arrangements must be made with the Customs Division for the goods to be assessed for duty purposes

 

Penalty

  •  If the terms and conditions are contravened, the Comptroller of Customs reserves the right to: (sec 90 of the Custom s Act #20 of 20 I0)
  1. Collect the duty on the goods
  2. Forfeit the goods in respect of which the exemption was granted
  3. Impose a fine on the person who fails to produce or account for the goods

 

Procedure for Application

  • Duty Free (FTI I0I ) Forms must be completed and signed by the requesting manufacturer
  • Customs Declarations with accompanied approved FTI I0I  Forms to be submitted to Customs Division 's Fiscal Unit (Local User REX) for processing
  • A Customs Procedure Code and appropriate tax relief identifier code will be applied lo reflect the waivers

 

Packaging Materials

  • Bags of knitted plastic for use in packing such as those used for packing and display agricultural or supermarket produce (HS 3923.20)
  • Bags of plastic for use in vacuum packing such as those used by manafacturers for packing manfactured goods
  • Bottles of plastic or glass used by manufacturers for packing manufactured liquids such as juices, water, honey, essential oils etc. (HS 3923.30.10 /  7010.90)
  • Caps; lids; crown corks, crown caps, crown seals; screw, clip, lever and spring covers; metal stoppers, and other closures (HS 3923.50.10 I 4503.10 I 70I0.20 / 8309)
  • Paper and paperboard for the manufacture of packaging's for beverages and other foodstuffs, whether or not printed with texts and illustrations referring to the goods to be packaged therein, covered on both faces with thin transparent sheets of plastics, with or without a lining of metal foil (on the face which will form the inside of the packaging) These products may be creased and marked lo identify individual containers to be cut from the rolls. (HS 4811)
  • Boxes, cases, crates and similar packing containers of plastics (HS 3923. 10)
  • Cartons, boxes, cases, bags and other packing containers of paper (HS 4819.10 I 4819.20 I 4819.20 I 4819.3I 4819.40 / 4819.50)
  • Cans, casks, drums, rigid or collapsible tubular containers and similar containers used by manufacturers for packing manufactured goods such as chemicals. spirits, paints, varnishes, glues, toothpastes etc. (HS 4416 I 7310 / 7612)
  • Sleeves of plastic or paper used for packing manufactured products (HS 3923.90.90.90 I 4819.50.90)
  • Spray bottles used by manufacturers for packing aerosols, liquid detergents, sanitizers, disinfectants, polishes etc. (HS 8424.20)
  • Simple plastic trigger pump mechanisms used in conjunction with spray bottles (HS 8424.20)
  • Glues, staples, tape including adhesive tape (HS 3505 I 3506 1 8305 / 3919 I 3920 I 4802)

 

NB - Casein glues (3501.90.10), and Cartons, Boxes and Cases of corugated paper or paperboard (4819. 10), imported from third countries will not be granted the waiver of Import Duty since they are included in PART of the List of Commodities Ineligible for Conditional Duty Exemptions of the Common External Tariff

 

Labelling Materials :

  • Paper and paperboard for the manufacture of labels whether or not coated or to be cut from the rolls (HS 4802 I 4810 I 4811 )
  • Plastic rolls/sheets for the manufacture of labels (HS 3919.10 / 3919.90 / 3920.10 I 3920.20)
  • Printing ink for the printing of text and illustrations on labels referring to the manufactured goods to be packaged (HS 3215.10)

 

Equipment and Machinery

  •  All equipment and machinery cited in the Common External Tariff used in the production of goods

NB - Equipment referred to above includes computer equipment which are used directly in production , meaning that they have an active and necessary role in the actual production process and must be directly linked to production equipment

Example:

  • Computer equipment used in collateral or administrative functions to merely collect data for administrative use will not qualify for waivers,while computers directly linked to production machinery and have a vital and necessary role in the production process will qualify for the waivers.

 

Any questions or further information , we can be  contacted at 266 3712 ( Mr Micheal White ) , 266 3722 ( Mr Louis Copiel ) , 266 3795 ( Mr Sylvester Mark )

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