Temporary Importation means the customs procedures under which certain goods can be brought into the Commonwealth of Dominica, conditionally relieved in total or in part from payment of duties and taxes.
Those goods are to be imported for a specified purpose and are to be re-exported within a specified period without having undergone any change except normal depreciation due to the use of them (Section 93 of Customs Act).
Goods that are listed in the Common External Tariff as commodities ineligible for conditional duty exemptions are not allowed to be imported under Temporary importation procedures.
Importation of goods under the temporary import procedure may be authorized by the Comptroller of Customs where the comptroller is satisfied that the goods are temporarily imported for specific purposes
To import goods under temporary import procedure, the following conditions shall be fulfilled:
- The Importer must submit an Application for Temporary Importation of Goods to the Comptroller of Customs prior to the importation. The application must clearly state the type of goods, quantity, value, purpose, goods owner, duration of the temporary importation, and date of re-exportation.
- Upon approval of the request, a customs declaration with the applicable CPC code must be submitted with relevant shipping documents attached (Bill of lading/ Airway Bill, invoice, packing note, etc.)
- All temporary importations are subject to the payment of Customs Service Charge except for those in accordance with S.R.O # 31 of 2014
- Security of a sum equal to the amount of the duty payable on the goods, had they been entered for home use.
- Submit All permits and licenses where applicable
- Imported goods under temporary import procedure shall be re-exported within 12 months from the date of importation (Section 93.2). This period may be extended by the Comptroller of customs if a written request, stating the reason(s) / purpose, is submitted before the expiry date.
- In order to re-export goods imported on a temporary basis, a completed goods declaration as per the Customs Act and General Regulations must be submitted to Customs.
- The goods imported on a temporary basis, shall be well-maintained until they are re-exported or until the import duties and taxes are paid in accordance with the Customs Act and General Regulation.
- The applicable duties and taxes for the goods imported on a temporary basis will be determined on the declared value of the goods at the time of their importation into Dominica, as stated in the Customs Act.
- If the goods imported on a temporary basis are sold or used for a purpose other than the stated purpose in the declaration, the applicable duties and taxes for the goods shall be paid to Customs, on the declared value of the goods at the time of their importation.
- If the goods imported on a temporary basis are damaged beyond use, or if they are stolen, lost / missing, in full or in part thereof, Customs must be notified within 10 days of discovery of such incident and the duties and taxes shall be paid to the comptroller of Customs.
Reference Laws and Regulations:
- Section 93 of Customs Act #20 of 2010
- Customs General Regulations