1) Any person in Dominica may import goods for personal/commercial use by courier services, subject to the following conditions:
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- The goods are not prohibited or restricted for import into Dominica.
- In case an import permit/license is required – an application must be submitted to the competent authority for approval, prior to importation of the goods. On receipt of the license/permit, a detailed declaration must be submitted to customs.
- Goods are subject to customs control and all applicable duties and taxes must be paid prior to delivery of the goods.
- Only the Courier agent/Small Package Consolidator, is authorized to transact courier cargo clearance functions at customs, except if the consignment is of a commercial nature (see 8 below)
2) Imported goods may qualify for De minimis treatment if the following conditions are met:
Goods:
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- Must have a declared or assessed C.I. F[1] value up to $150.00 XCD;
- Are not alcoholic beverages
- Are not cigars, cigarettes, or tobacco products,
- Are not imported for commercial (resale), industrial (manufacturing), occupational (job or work-related), institutional (churches schools, hospitals, etc.), or other similar purposes
3. The Importer is responsible for declaring the contents of the consignment.
- The importer must verify with the supplier that the shipping documents (invoice, freight bill, etc.), match the goods being imported and that the details provided regarding the purchase transaction, including the price of the goods, are accurate.
- In accordance with Sections 45,186,187 and 189 of the Customs Act #20 of 2010, which deals with importation of goods, submission of documents and payment of duty, discrepancies between the actual goods and their description, classification, and value on the import declaration/parcel label, constitutes sufficient grounds for seizing the goods, even if the false declaration was made without the importers’ knowledge.
- In case of a false declaration, customs may institute legal proceedings or impose hefty penalties against the importer[2] (the person to who the goods are consigned), in addition to payment of the applicable duties and taxes, and the goods are liable to forfeiture.
- If the goods do not qualify for de minimis treatment, the Courier Agents/Small Package Consolidators will pay the duties and taxes on pre-alerted cargo (i.e. consignments with accompanying supplier’s invoices) on the importer’s behalf. This arrangement covers non-commercial shipments only.
- If the goods are of a commercial nature, the importer may authorize a registered customs broker/Tariff Clerk to act on his/her behalf.
- All importations are subject to a physical examination by customs. During the sorting process, packages may be opened in order to verify the contents and/or the value.
- Consignments that are not pre-alerted will not be cleared during the sorting process, but instead be secured at the courier facilities/shed #5, to be subsequently dealt with by customs.
- Importers can request from their Courier Agents/Small Package Consolidators a receipt containing the classification of the goods, the transaction number, and a breakdown of the duties and taxes paid.
- Customs will utilize available data, knowledge, and competence to the extent possible, to determine consignments on which no customs duties and taxes will be collected, aside from certain prescribed goods. The importer's history, (Type, frequency, and quantity of imports) may be taken into account when determining the qualification of his/her consignment for De minimis treatment.
- Importers may experience delays in receiving packages if the information provided to the Courier Agent/Small Package Consolidator is unreliable, incomplete, or non-verifiable on examination by customs.
[1] C.I.F – Cost, Insurance, and Freight. This is a combination of all the costs incurred by the importer, to get the goods to Dominica.
[2] “Importer”, in relation to the importation of goods, means the person, including the owner or consignee, or another person beneficially interested in the goods, or an agent acting on behalf of that person.