In recognition of the significant contributions of returning nationals to the socio-economic advancement of Dominica, the Government implemented a policy to grant certain tax concessions on goods imported by such persons upon their resettlement in the country.
TAX CONCESSIONS GRANTED TO RETURNING RESIDENTS
Household & Personal Effects
Personal and household effects (new or used) include personal items of clothing, toiletries, furniture, household equipment and appliances, one vehicle, and tools of trade that are necessary to re-establish a home in Dominica. It excludes building materials, foodstuffs, and liquor. Personal and household effects and a vehicle may be imported by qualifying Returning Residents free of Import duty and VAT. Please note that Excise Tax (28%) Custom Service Charge (4%), and Environmental Surcharge are applicable. Additionally, there are several Renewable Energy Items that 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
Tools of Trade
Tools of Trade are defined as follows:
That type and amount of instruments, tools, and devices would be usually used in the normal course and scope of a person’s profession, trade, or occupation without utilizing additional Labour.
Tools of Trade, whether used or new, will be admitted free of Import Duty. Environmental Surcharge (1.5%), Customs Service Charge (4%), and VAT (15%) are applicable. The Returning Resident must satisfy the Customs Officer that the items are for the sole use of the individual for purposes of income generation; the individual is qualified to use them if they are of the type and quantity that can be used, and they are not imported for sale. Tools of trade do not include plant machinery, equipment, and vehicles. Please note that a concession for Tools of Trade is granted to each qualified individual within a family i.e. for more than one person in a family, if necessary/appropriate.
Returning Residents application form
Link to returning residents information manual:
http://www.dominica.gov.dm/images/returning_residents_information_manual.pdf