Customs & Exise Department - St. Vincent and the Grenadines

Model of declaration

Model of declaration is a table that links each CPC to the import or export declaration model. By using this link, the descriptions on screen (and on the declaration) take an import or export format.

The model of declaration screen allows description of the model type to be defined for display to users. For example, IM4 is for Import declaration, direct import and sets an alphanumeric character as a prefix for the reference and assessment numbering series.

Please note the following:
BG 4 and IMS 4 models are for Customs official use only. The BG 4 model is used for passenger’s baggage and postal packages which are un-manifested. The IMS 4 is used at all other customs stations to facilitate manifested personal packages of a non-commercial nature.

Models of Declaration

BG 4	Goods entered as non-commercial passenger baggage	customs use only
EX 1	exportation
EX 2	temporary export
EX 3	re-export
EX 8	transit to export
EX 9	other export procedures
EXW 3	CIMS re-export from warehouse
IM 4	entry for home use
IM 5	temporary import
IM 6	re-importation
IM 7	entry for warehousing
IM 9	other import procedures
IMS 4	short entry for non-commercial use	customs and courier where applicable
TR 7	CIMS Transfer of warehouse goods
WH 4	CIMS entry ex-warehouse for home use

Composition of the CPC

The first numeric character of the CPC signifies the general procedure code. This is an internationally agreed standard –

Code General Procedure

Permanent export
Temporary export
Re-export
Import entry for direct import
Temporary import
Re-importation
Entry for Customs warehousing
Transit
Other procedures

Requested procedure

The Requested procedure is the first and second digits of the extended procedure. It defines the procedure to which the goods on the declaration are to be subjected to at this time.

Previous procedure

The Previous procedure is the third and fourth digits of the extended procedure. It defines the last procedure to which the goods on the declaration had been subjected (if any).

Extended procedure

Extended procedure is the name for the 4-digit CPC. The extended procedure is the combined requested procedure and previous procedure in a 4-digit format. Entering the requested procedure and selecting a previous procedure, creates the extended procedure. If there is no previous procedure, code 00 is added to the requested procedure to create the extended procedure.

Users are asked to note the Use of following Commonly Used Extended Procedure Codes:

2300 - Goods Temporary Export for Repairs

6023 - Goods Re- Imported After Repairs

4000 - Home Use- Goods imported where there is no relief of duty

4200 - Home Use Intended for Customs Official use only for the IMS 4 & BG 4 Declaration Models for personal goods

4300 - Home Use where goods are entered under Conditional Duty Exemption

4370

4371

4400 -Home Use where goods are entered under Fiscal Incentives

4470

4471

4500 -Home Use where goods are entered under Legislative or Enactment

4570 -Ex-Private Warehouse

4700 -Home Use where goods are entered under Cabinet Conclusion

4770

4771

7070- Re-warehousing of goods from a private warehouse into a private warehouse

7170– Re-warehousing of goods from a private warehouse into a duty-free shop

Full Listing of Extended codes

1000	Direct permanent export
1021	Permanent Export after TE for return in an unaltered sate
1022	Permanent Export after TE for outward processing.
2100	Temporary Export for return in an unaltered state
2200	Temporary Export for outward processing.
2300	Temporary Export for Repairs
3000	Direct Re-Exportation
3051	Re-export after temporary import
3052	Re-export after customs inward processing procedure
3070	Re-export after warehousing from a private warehouse
3071	Re-export after customs warehousing procedure from a duty-free shop
4000	Direct entry for home use
4051	Entry for home use after TI for return in an unaltered state
4052	Entry for home use after TI for inward processing
4070	Entry for Home use after warehousing from a private warehouse
4071	Entry for home use after Customs warehousing proc from duty free shop
4100	Payment of Duties on items previously relieved of duties
4141	Post entry - Additional item(s) after exit of goods
4142	Post Entry - Returning Nationals Additional Items after release
4143	Post Entry - Items Incorrectly Declared and or Classified
4200	Entry for home use for non-commercial and passenger baggage
4300	Conditional Duty Exemptions
4370	Goods Ex-Warehouse Private: Entered for home use: Condit. Duty Exemptions
4371	Goods Ex- Duty-Free Shop Entered for home use: Cond. Duty Exemptions
4400	Goods entered for Home Use under Fiscal Incentive Act
4470	Goods Ex-Private Warehouse entered Under Fiscal Incentive Act
4471	Goods Ex-Duty-Free Shop Entered Under Fiscal Inventive Act
4500	Goods Entered under other legislation or enactment relieved of duties
4570	Goods Entered Ex- Private Warehouse under other legislative or enactment
4700	Entry for Home use Relieved of Duties/Taxes Under Cabinet Conclusion
4770	Goods Ex-Priv. Warehouse Entered for Home use Under Cabinet Conclusion
4771	Goods Ex-Duty-Free Shop Entered for Home Use Under Cabinet Conclusion
4900	Direct imports under drawback procedure
5100	Temporary import for return in unaltered state.
5200	Temporary import for customs inward processing procedure
6000	REIMPORT OLD ASYCUDA UNALTERED STATE
6010	Re-Importation After Outright Exportation
6021	Reimport after TE for return in an unaltered state
6022	Reimport after TE for customs outward processing
6023	Re-Importation After Repairs
7000	Direct entry for customs warehousing into a private warehouse
7070	Transfer of goods from a Private Warehouse to another
7071	Goods transferred from a duty-free shop to a private warehouse
7100	Direct entry for customs warehousing procedure into a duty-free shop
7170	Goods transfer from a private warehouse to duty free shop
7171	Transfer of goods from a Duty-Free Shop to another
8100	Through Transit: From One Office of Entry to Another Office of Exit
8200	Transhipment: Within Seaport or Airport
9000	Direct Supplies for Ship and Aircraft Stores
9070	Supplies for Ship and Aircraft; From Private warehouse
9071	Supplies for Ship and Aircraft; From Duty Free Shop
9100	Goods Sold in Auction
9200	Destruction of Goods Before Customs Clearance
9370	Destruction of Goods After Warehousing in Private Warehouse
9371	Destruction of Goods After Warehousing in Duty Free Shop

Additional Code

The Additional codes are national defined codes which provide extra divisions beyond the four-digit CPC level. They are used for a number of purposes. For example, to activate agreements or concessions/exemptions that link particular Importers and Commodity codes to special control or taxation treatment/arrangements.

Where the additional Code begins with;

letter A signifies Imports for Agriculture purposes
letter C signifies Imports Under Special Cabinet Concession
letter D signifies Imports for Exemption for Diplomats/Diplomatic Organizations
letter E signifies Imports Under Exemption under Education
letter F signifies Imports Under Exemption for Fisheries
letter G signifies Imports Under Exemption for Government
letter H signifies Imports Under Exemption for Health
letter I signifies Imports Under Fiscal Incentive Act & Exemption for Industry
letter L signifies Imports Under Legislative or Other Enactments
letter M signifies Imports Under Exemption for Military Forces
letter P signifies Imports Under Exemption for Movement of persons and Returning Nationals, Travel Goods
letter R signifies Imports Under Exemption for Aircraft
letter S signifies Imports Under Exemption for Shipping
letter T signifies Imports Under Exemption for Hotels Hotel Act
letter U signifies Imports Under Multiple Authorities, Acts, Legislation
letter V signifies Imports Under Exemptions for Other Approved Purposes
letter W signifies Imports Under Cabinet or Ministerial Concession

Specific Additional Codes commonly used:

710	Transfer of goods into a warehouse or duty-free shop
800-802	Certified Entries
820-821	Temporary Importation
822	Goods Re-Imported in unaltered state relief of 100% of all duties
825	Goods Re-Imported after outright Exportation not liable to duty
830	Transshipment goods CSC Relief
900	Human Remains
A10-A11	Farmers Vehicle imported under Concession
A20-A21	Fertilizers, seeds and Seedlings imported as agriculture inputs
C01	Parliamentarians Vehicle Concession
C05, C06, C09	Special Christmas Barrels Concession
C07	Computer Equipment and Accessories Concession
G10	Senior Public Servants Vehicle Concession
P01	Removal Goods Household Effects Exemption
P10	Returning Nationals 75% Vehicle Concession
P11	Returning Nationals House Hold Effects Concession
W55-W57	Fishing Pirogues Imported under Cabinet or Ministerial Concession

Full Listing of all Possible CPCs with Additional Codes:

Export

Description	EXT. CODE	ADD. CODE
Direct Permanent Export - Common Regime	1000	000
Direct Permanent Export - Human Remains	1000	900
Permanent Export after TE for return in an unaltered state - Common Regime	1021	000
Permanent Export after TE for outward processing. - Common Regime	1022	000

Note: EXT.CODE stands for Extended Code while ADD.CODE stands for Additional Code

Temporary Export

Description	EXT. CODE	ADD. CODE
Temporary Export for return in an unaltered state - Common Regime	2100	000
Temporary Export for outward processing. - Common Regime	2200	000
Temporary Export for Repairs - Common Regime	2300	000

Re-Exportation

Description	EXT. CODE	ADD. CODE
Direct Re-Exportation - Common Regime	3000	000
Re-export after temporary import - Common Regime	3051	000
Re-export after customs inward processing procedure - Common Regime	3052	000
Re-export after warehousing from a private warehouse - Common Regime	3070	000
Re-export after customs warehousing procedure from a duty-free shop- Common Regime	3071	000

Direct entry for home use

Description	EXT. CODE	ADD. CODE
Direct entry for home use - Common Regime	4000	000
Certified Entry for goods short shipped	4000	800
Certified Entry for goods Short landed	4000	801
Certified Entry for goods Short packed	4000	802
Direct entry for home use - Human Remains	4000	900
Entry for home use after TI for return in an unaltered state - Common Regime	4051	000
Entry for home use after TI for inward processing - Common Regime	4052	000
Entry for Home use after warehousing from a private warehouse- Common Regime	4070	000
Entry for Home use after warehousing from a private warehouse- Mustique Petroleum for Home Owners Dutiable	4070	752
Special cabinet waiver 75% of IMPORT DUTY, EXCISE & VAT	4070	W27
Entry for home use after Customs warehousing proc from duty free shop - Common Regime	4071	000
Payment of Duties on items previously relieved of duties - Common Regime	4100	000

Entry for home use for non-commercial and passenger baggage

Description	EXT. CODE	ADD. CODE
Common regime	4200	000
Vat exempt goods under the VAT act no. 25 of 2007	4200	L35
Vat zero rated goods under the VAT act no. 25 of 2007	4200	L36
Unsolicited goods imported value <= $EC 130 -VAT exempt	4200	P20

4300 – CONDITIONAL DUTY EXEMPTION

Conditional Duty Exemptions

Description	EXT. CODE	ADD. CODE
Agr: animals for breeding, poultry eggs f/hatching, semen for insem.	4300	A01
Agr: beehives & bee-keeping accessories	4300	A02
Agr: tools & implements includ. those driven by mechanical forces	4300	A03
Agr: fencing wire as desc. in heading 73.13,73.14,74.13, 74.14	4300	A04
Agr: tractor tyres & tubes for agricultural purposes	4300	A05
Agr: apparatus incl. storage tanks & water pipes for spraying & irrigat	4300	A06
Agr: remedies for disease/prevention insect attack on plants/livestock	4300	A07
Agr: medicinal preps, biological products f/treatment of animal disease	4300	A08
Agr: fertilizers imported as agricultural inputs -VAT exempt	4300	A20
Dip: diplomatic missions or consulate & members, goods imported for	4300	D01
Dip: international organizations & their personnel, goods imported for	4300	D02
Edu: for educational institutions supplies, equipment, instruments, etc	4300	E01
Edu: for cultural institutions supplies, equip, instruments & apparatus	4300	E02
Edu: materials for the construction, renovation & extension of institute	4300	E03
Edu: equipment & supplies for sports	4300	E04
Edu: academic robes admitted as such by dir. general of finance	4300	E05
Fish: fishing nets & gear & sail material including thread	4300	F01
Fish: fishing lines, hooks & lures, seine twine, fish wire, etc.	4300	F02
Fish: desk equipment, line & pot haulers, capstans, winches, trolling etc	4300	F03
Fish: life-saving equipment, life-jackets, life buoys, buoyant, etc.	4300	F04
Fish: Up to 115HP Outboard Engine 75% waiver IDUTY & VAT	4300	F07
Gov: central government, goods imported by -directly	4300	G01
Gov: municipality, local gov or other public body, goods imported for	4300	G02
Gov: head of state, goods imported by or for the use of	4300	G03
Gov: prime minister, goods imported by or for the use of	4300	G04
Gov: contractual agreements, goods imported for	4300	G05
Gov: statutory bodies, goods imported for	4300	G06
Gov: contractual agreements CSC & VAT Payable	4300	G07
Gov: contractual agreement CSC Payable	4300	G08
Gov: central government, goods imported on behalf-indirectly	4300	G09
Gov: contractual agreement 75% Waiver ICD, EXC & VAT: CSC Payable in Full	4300	G11
Gov: central government Direct Imports	4300	G12
Gov: contractual agreement 100% Relieve on all Taxes & CSC	4300	G13
Gov: contractual agreement 100% all Taxes VAT Payable	4300	G14
Gov: contractual agreement 100% all Taxes, SURTAX Payable	4300	G16
Health: equipment & vehicles, drugs, medical, surgical & lab supplies	4300	H01
Health: materials f/construction, furnishing, etc. of hospitals & vets	4300	H02
Health: hearing aids, crutches, wheelchairs, etc for the disabled & blind	4300	H03
Health: to her goods for the mentally impaired or phys. disabled	4300	H04
Health: medical preparations, drugs & appl. to treat diabetes & hypertension	4300	H05
Health: tools of trade for the disabled	4300	H06
Health: ambulances	4300	H07
Ind: packaging material	4300	I04
Ind: material & equipment for forestry	4300	I06
Ind: material & equipment for mining	4300	I07
Mil: military forces, goods imported by or for the use of	4300	M01
Mil: arms, ammunition, uniforms accouterments & equipment, etc	4300	M02
Removal goods, personal & household effects	4300	P01
Personal effects of common market nationals who have died abroad	4300	P02
Travel goods, accompanied baggage, instruments & tools	4300	P03
Air: aircraft & their component parts, accessories & instruments	4300	R01
Air: ground & technical equipment	4300	R02
Air: fuel & lubricants taken out of bond	4300	R03
Air: consumable stores for use in aircraft in flight	4300	R04
Shp: boat equipment for commercial shipping	4300	S01
Shp: navigational equipment for commercial shipping	4300	S02
Shp: sail canvas & sail material for commercial shipping	4300	S03
Shp: marine engines as approved by cabinet	4300	S04
Shp: boats as approved by cabinet	4300	S05
Hot: building materials for 1st installation	4300	T01
Hot: building materials for renovation & extension	4300	T02
Hot: equipment & appliances for initial equipping	4300	T03
Hot: equipment & appliances for renovation or extension	4300	T04
Tou: sports recreational equipment incl. windsurfing & diving	4300	T05
Tou: sail canvas & materials for yachting & sailing boats	4300	T06
Tou: Tourism Non-Vat Payable	4300	T07
Hot: Construction Order ICD & VAT Exempt	4300	T08
Radio & TV broadcasting instruments, equipment & materials	4300	V01
Amateur radio equipment	4300	V02
Sea island cotton goods bearing trade mark	4300	V03
Patterns & samples rendered un-merchantable	4300	V04
Advertising material having no commercial value	4300	V05
Honorary distinctions/prizes -cups, medals, trophies, etc.	4300	V06
Artificial flowers, miniature flags, buttons, emblems, etc.	4300	V07
Government contracts -materials, vehicles, equipment	4300	V08
Economic development assistance -goods free of charge for	4300	V09
Religious denominations -decorations, vestments, alter bread & wine	4300	V10
Articles for religious worship -vat exempt	4300	V11
Containers/coverings in which goods not liable to ad-valorem duty	4300	V12
Uniforms & equipment for boy scouts/girl scouts & brigade assocs.	4300	V13
Meteorological observ, scientific, medical -goods imported for	4300	V14
Charitable, welfare or service -goods imported for	4300	V15
Protective clothing & equipment for industry	4300	V16
Archeological sites & artifacts -goods imported for recovery & restore	4300	V17
Clothing donated for indigent school children	4300	V18
Specimens illustrative or natural history	4300	V19
Firefighting & detecting equipment, vehicles, materials, etc.	4300	V20
Films, filmstrips, microfilms & sound recordings for educ/sci/cultural	4300	V21
Tombstones & memorials engraved	4300	V22
Disaster relief & rehabilitation goods	4300	V23

Goods Ex-Whse Private: Entered for home use: Condit. Duty Exemptions

DESCRIPTION	EXT. CODE	ADD. CODE
Agr: animals for breeding, poultry eggs f/hatching, semen for insem.	4370	A01
Agr: beehives & bee-keeping accessories	4370	A02
Agr: tools & implements includ. those driven by mechanical forces	4370	A03
Agr: fencing wire as desc. in heading 73.13,73.14,74.13, 74.14	4370	A04
Agr: tractor tyres & tubes for agricultural purposes	4370	A05
Agr: apparatus incl. storage tanks & water pipes for spraying & irrigat	4370	A06
Agr: remedies for disease/prevention insect attack on plants/livestock	4370	A07
Agr: medicinal preps, biological products f/treatment of animal disease	4370	A08
Dip: diplomatic missions or consulate & members, goods imported for	4370	D01
Dip: international organizations & their personnel, goods imported for	4370	D02
Edu: for educational institutions supplies, equipment, instruments, etc	4370	E01
Edu: for cultural institutions supplies, equip, instruments & apparatus	4370	E02
Edu: materials for the construction, renovation & extension of institut	4370	E03
Edu: equipment & supplies for sports	4370	E04
Edu: academic robes admitted as such by dir. general of finance	4370	E05
Fsh: fishing nets & gear & sail material including thread	4370	F01
Fsh: fishing lines, hooks & lures, seine twine, fish wire, etc.	4370	F02
Fsh: desk equipment, line & pot haulers, capstans, winches, trolling etc	4370	F03
Fsh: life-saving equipment, life-jackets, life buoys, buoyant, etc.	4370	F04
Fsh: outboard, inboard marine engines vat exempt	4370	F05
Fsh: Up to 115HP Outboard Engine 75% waiver I. DUTY & VAT	4370	F07
Gov: central government, goods imported by -directly	4370	G01
Gov: municipality, local gov or other public body, goods imported for	4370	G02
Gov: head of state, goods imported by or for the use of	4370	G03
Gov: prime minister, goods imported by or for the use of	4370	G04
Gov: contractual agreements, goods imported for	4370	G05
Gov: statutory bodies, goods imported for	4370	G06
Gov: contractual agreements CSC & VAT Payable	4370	G07
Gov: contractual agreement CSC Payable	4370	G08
Gov: central government, goods imported on behalf-indirectly	4370	G09
Gov: contractual agreement 75% Waiver ICD, EXC & VAT: CSC Payable in Full	4370	G11
Gov: contractual agreement 100% Relieve on all Taxes & CSC	4370	G13
Gov: contractual agreement 100% all Taxes VAT Payable	4370	G14
Gov: contractual agreement 100% all Taxes, SURTAX Payable	4370	G16
Health: equipment & vehicles, drugs, medical, surgical & lab supplies	4370	H01
Health: materials f/construction, furnishing, etc. of hospitals & vets	4370	H02
Health: hearing aids, crutches, wheelchairs, etc for the disabled & blind	4370	H03
Health: to her goods for the mentally impaired or phys. disabled	4370	H04
Health: medical preparations, drugs & appl. to treat diabetes & hypertension	4370	H05
Health: tools of trade for the disabled	4370	H06
Health: ambulances	4370	I06
Ind: material & equipment for forestry	4370	I07
Mil: military forces, goods imported by or for the use of	4370	M01
Mil: arms, ammunition, uniforms accouterments & equipment, etc	4370	M02
Removal goods, personal & household effects	4370	P01
Personal effects of common market nationals who have died abroad	4370	P02
Travel goods, accompanied baggage, instruments & tools	4370	P03
Air: aircraft & their component parts, accessories & instruments	4370	R01
Air: ground & technical equipment	4370	R02
Air: fuel & lubricants taken out of bond	4370	R03
Air: consumable stores for use in aircraft in flight	4370	R04
Shp: boat equipment for commercial shipping	4370	S01
Shp: navigational equipment for commercial shipping	4370	S02
Shp: sail canvas & sail material for commercial shipping	4370	S03
Shp: marine engines as approved by cabinet	4370	S04
Shp: boats as approved by cabinet	4370	S05
Hot: building materials for 1st installation	4370	T01
Hot: building materials for renovation & extension	4370	T02
Hot: equipment & appliances for initial equipping	4370	T03
Hot: equipment & appliances for renovation or extension	4370	T04
Tou: sports recreational equipment incl. windsurfing & diving	4370	T05
Tou: sail canvas & materials for yachting & sailing boats	4370	T06
Tou: Tourism Non-Vat Payable	4370	T07
Hot: Construction Order ICD & VAT Exempt	4370	T08
Radio & TV broadcasting instruments, equipment & materials	4370	V01
Amateur radio equipment	4370	V02
Sea island cotton goods bearing trade mark	4370	V03
Patterns & samples rendered un-merchantable	4370	V04
Advertising material having no commercial value	4370	V05
Honorary distinctions/prizes -cups, medals, trophies, etc.	4370	V06
Artificial flowers, miniature flags, buttons, emblems, etc.	4370	V07
Government contracts -materials, vehicles, equipment	4370	V08
Economic development assistance -goods free of charge for	4370	V09
Religious denominations -decorations, vestments, alter bread & wine	4370	V10
Articles for religious worship -vat exempt	4370	V11
Containers/coverings in which goods not liable to ad-valorem duty	4370	V12
Uniforms & equipment for boy scouts/girl scouts & brigade assocs.	4370	V13
Meteorological observ, scientific, medical -goods imported for	4370	V14
Charitable, welfare or service -goods imported for	4370	V15
Protective clothing & equipment for industry	4370	V16
Archeological sites & artifacts -goods imported for recovery & restore	4370	V17
Clothing donated for indigent school children	4370	V18
Specimens illustrative or natural history	4370	V19
Firefighting & detecting equipment, vehicles, materials, etc.	4370	V20
Films, filmstrips, microfilms & sound recordings for educ/sci/cultural	4370	V21
Tombstones & memorials engraved	4370	V22
Disaster relief & rehabilitation goods	4370	V23

Goods Ex- Duty-Free Shop Entered for home use: Cond. Duty Exemptions

DESCRIPTION	EXT. CODE	ADD. CODE
Agr: animals for breeding, poultry eggs f/hatching, semen for insemination	4371	A01
Agr: beehives & bee-keeping accessories	4371	A02
Agr: tools & implements includ. those driven by mechanical forces	4371	A03
Agr: fencing wire as desc. in heading 73.13,73.14,74.13, 74.14	4371	A04
Agr: tractor tyres & tubes for agricultural purposes	4371	A05
Agr: apparatus incl. storage tanks & water pipes for spraying & irrigation	4371	A06
Agr: remedies for disease/prevention insect attack on plants/livestock	4371	A07
Agr: medicinal preps, biological products f/treatment of animal disease	4371	A08
Dip: diplomatic missions or consulate & members, goods imported for	4371	D01
Dip: international organizations & their personnel, goods imported for	4371	D02
Edu: for educational institutions supplies, equipment, instruments, etc	4371	E01
Edu: for cultural institutions supplies, equip, instruments & apparatus	4371	E02
Edu: materials for the construction, renovation & extension of institution	4371	E03
Edu: equipment & supplies for sports	4371	E04
Edu: academic robes admitted as such by dir. general of finance	4371	E05
Fsh: fishing nets & gear & sail material including thread	4371	F01
Fsh: fishing lines, hooks & lures, seine twine, fish wire, etc.	4371	F02
Fsh: desk equipment, line & pot haulers, capstans, winches, trolling etc	4371	F03
Fsh: life-saving equipment, life-jackets, life buoys, buoyant, etc.	4371	F04
Fsh: inboard marine engines vat exempt	4371	F05

Gov: central government, goods imported by -directly	4371	G01
Gov: municipality, local gov or other public body, goods imported for	4371	G02
Gov: head of state, goods imported by or for the use of	4371	G03
Gov: prime minister, goods imported by or for the use of	4371	G04
Gov: contractual agreements, goods imported for	4371	G05
Gov: statutory bodies, goods imported for	4371	G06
Gov: contractual agreements CSC & VAT payable	4371	G07
Gov: central government, goods imported on behalf-indirectly	4371	G09
Health: equipment & vehicles, drugs, medical, surgical & lab supplies	4371	H01
Health: materials f/construction, furnishing, etc. of hospitals & vets	4371	H02
Health: hearing aids, crutches, wheelchairs, etc for the disabled & blind	4371	H03
Health: to her goods for the mentally impaired or phys. disabled	4371	H04
Health: medical preparations, drugs & appl. to treat diabetes & hypertension	4371	H05
Health: tools of trade for the disabled	4371	H06
Health: ambulances	4371	I06
Ind: material & equipment for forestry	4371	I07
Mil: military forces, goods imported by or for the use of	4371	M01
Mil: arms, ammunition, uniforms accouterments & equipment, etc	4371	M02
Air: aircraft & their component parts, accessories & instruments	4371	R01
Air: ground & technical equipment	4371	R02
Air: fuel & lubricants taken out of bond	4371	R03
Air: consumable stores for use in aircraft in flight	4371	R04
Shp: boat equipment for commercial shipping	4371	S01
Shp: navigational equipment for commercial shipping	4371	S02
Shp: sail canvas & sail material for commercial shipping	4371	S03
Shp: marine engines as approved by cabinet	4371	S04
Shp: boats as approved by cabinet	4371	S05
Hot: building materials for 1st installation	4371	T01
Hot: building materials for renovation & extension	4371	T02
Hot: equipment & appliances for initial equipping	4371	T03
Hot: equipment & appliances for renovation or extension	4371	T04
Tou: sports recreational equipment incl. windsurfing & diving	4371	T06
Radio & TV broadcasting instruments, equipment & materials	4371	V01
Amateur radio equipment	4371	V02
Sea island cotton goods bearing trade mark	4371	V03
Patterns & samples rendered un-merchantable	4371	V04
Advertising material having no commercial value	4371	V06
Honorary distinctions/prizes -cups, medals, trophies, etc.	4371	V07
Artificial flowers, miniature flags, buttons, emblems, etc.	4371	V08
Government contracts -materials, vehicles, equipment	4371	V09
Economic development assistance -goods free of charge for	4371	V10
Religious denominations -decorations, vestments, alter bread & wine	4371	V11
Articles for religious worship -vat exempt	4371	V12
Containers/coverings in which goods not liable to ad-valorem duty	4371	V13
Uniforms & equipment for boy scouts/girl scouts & brigade assocs.	4371	V14
Meteorological observ, scientific, medical -goods imported for	4371	V15
Charitable, welfare or service -goods imported for	4371	V16
Protective clothing & equipment for industry	4371	V17
Archeological sites & artifacts -goods imported for recovery & restore	4371	V18
Clothing donated for indigent school children	4371	V19
Specimens illustrative or natural history	4371	V20
Fire fighting & detecting equipment, vehicles, materials, etc.	4371	V21
Films, filmstrips, microfilms & sound recordings for educ/sci/cultural	4371	V22
Tombstones & memorials engraved	4371	V23

4400 – FISCAL INCENTIVE

Goods entered for Home Use under Fiscal Incentive Act

DESCRIPTION	EXT. CODE	ADD. CODE
Ind: machinery, equipment, materials & parts for industry	4400	I01
Ind: building material 1st installation of industry	4400	I02
Ind: building material for extension of industry	4400	I03
Ind: packaging material	4400	I04
Ind: packaging material for the manufacture of containers	4400	I05
Ind: material & equipment for forestry	4400	I06
Ind: material & equipment for mining	4400	I07
Ind: raw material for animal feed production	4400	I08
Ind: Electric Vehicle & Spare Parts	4400	I09
Ind: ECGC Flour Mill waiver 100% I. DUTY & 50% CSC	4400	I10
Ind: non-vat reg. importer machinery, equip, materials & parts	4400	IA1
Ind: non-vat reg importer building materials for extension	4400	IA3
Ind: non-vat reg importer packaging material	4400	IA4
Ind: non-vat reg importer packaging material for containers	4400	IA5
Ind: 100% machinery, equip, bldg mat, parts	4400	IF1
Ind: 100% raw material, intermediate goods, consumables	4400	IF2
Ind: 100% packaging material	4400	IF3
Ind: 100% vehicles, boats, jacks & parts	4400	IF4
Ind: Cabinet Waiver 50% VAT on Fiscal Incentive	4400	W70

Goods Ex-Private Warehouse entered Under Fiscal Incentive Act Goods entered for Home Use under Fiscal Incentive Act

DESCRIPTION	EXT. CODE	ADD. CODE
Ind: machinery, equipment, materials & parts for industry	4470	I01
Ind: building material 1st installation of industry	4470	I02
Ind: building material for extension of industry	4470	I03
Ind: packaging material	4470	I04
Ind: packaging material for the manufacture of containers	4470	I05
Ind: non-vat reg. importer machinery, equip, materials & parts	4470	IA1
Ind: non-vat reg importer building materials for extension	4470	IA3
Ind: non-vat reg importer packaging material	4470	IA4
Ind: non-vat reg importer packaging material for containers	4470	IA5
Ind: 100% machinery, equip,bldg mat,parts	4470	IF1
Ind: 100% raw material, intermediate goods, consumables	4470	IF2
Ind: 100% packaging material	4470	IF3
Ind: 100% vehicles, boats,jacks & parts	4470	IF4

Goods Ex_Duty Free Shop Entered Under Fiscal Inventive Act

DESCRIPTION	EXT. CODE	ADD. CODE
Ind: machinery, equipment, materials & parts for industry	4471	I01
Ind: building material 1st installation of industry	4471	I02
Ind: building material for extension of industry	4471	I03
Ind: packaging material	4471	I04
Ind: packaging material for the manufacture of containers	4471	I05
Ind: non-vat reg. importer machinery, equip, materials & parts	4471	IA1
Ind: non-vat reg importer building materials for extension	4471	IA3
Ind: non-vat reg importer packaging material	4471	IA4
Ind: non-vat reg importer packaging material for containers	4471	IA5
Special cabinet waiver 100% of i.duty, excise, csc & vat	4471	W12

4500 – LEGISTLATIVE OR ENACTMENT

Goods Entered under other legislation or enactment relieved of duties

DESCRIPTION	EXT. CODE	ADD. CODE
Agr: fertilizers imported as agricultural inputs -vat exempt	4500	A20
Agr: seeds & seedlings imported as agricultural inputs -vat exempt	4500	A21
National lottery act goods imported for	4500	L01
National insurance services, goods imported under	4500	L02
Housing & land development corp. goods imported under	4500	L03
SVG port authority agreement, goods imported under	4500	L04
Carnival Dev. Corporation, goods imported under Act# 52 of 2002	4500	L05
International Business Co: Goods imported under Act#34	4500	L06
Limited Liability Company Chapter 151 Sec 91 (8) (a) Revised Law 2009	4500	L08
CWSA agreement, goods imported under	4500	L10
Vinlec agreement, goods imported under	4500	L11
Postal corporation agreement, goods imported under	4500	L12
Kingstown medical college, goods imported under agreement	4500	L13
Trinity university school of medicine: goods imported under agr:19/06/0	4500	L14
Mustique company act, goods imported for Mustique co.	4500	L20
Mustique house owners, goods imported under	4500	L21
Canouan agreement, goods imported under	4500	L22
CCYY agreement, goods imported under	4500	L23
Goods: foodstuff imported by raffles under the CCA agreement	4500	L24
Mustique company Direct Imports	4500	L25
Canouan (CCA) Direct Imports	4500	L26
Mustique company sales to home owners	4500	L28
Canouan house owners, good imported under	4500	L29
Banana growers association, goods imported under	4500	L30
VAT exempt goods under the vat act no. 25 of 2007	4500	L35
VAT zero rated goods under the vat act no. 25 of 2007	4500	L36
Fiberglass or wooden boats: vat exempt under No.25 of 2007	4500	L37
Tourism Authority Act 39 of 2007 Sec. 27	4500	L39
Goods for home use relief from CSC under legislation	4500	L40
SVG Activity Center CSC payable	4500	L45
Roads Buildings and General Services Authority Act 23 of 2008	4500	L52
Contractual Agreement No. 1131 of 1997 I. Duty & EXC Exempt- Kelcom Ltd	4500	L55
Social Investments Act 30 of 2003 I. Duty exempt	4500	L57
Unsolicited goods imported value <= $130 EC -vat exempt	4500	P20
Goods cleared under multiple authorities: cond. duty exemption & CSC act	4500	U01
Goods entered under multiple authorities: cond. duty exemption CSC & VAT	4500	U02
Goods entered under multiple authorities: CSC AND VAT act	4500	U03
Goods entered under multiple authorities: excise, CSC & VAT acts	4500	U04

Goods Entered Ex-Private Warehouse under other legislative or enactment

DESCRIPTION	EXT. CODE	ADD. CODE
Agr: fertilizers imported as agricultural inputs -vat exempt	4570	A20
Agr: seeds & seedlings imported as agricultural inputs -vat exempt	4570	A21
National lottery act goods imported for	4570	L01
National insurance services, goods imported under	4570	L02
Housing & land development corp. goods imported under	4570	L03
SVG port authority agreement, goods imported under	4570	L04
Carnival Dev. Corporation, goods imported under Act# 52 of 2002	4570	L05
Limited Liability Company Chapter 151 Sec 91 (8) (a) Revised Law 2009	4570	L08
International Business Co: Goods imported under Act#34	4570	L06
CWSA agreement, goods imported under	4570	L10
Vinlec agreement, goods imported under	4570	L11
Postal corporation agreement, goods imported under	4570	L12
Kingstown medical college, goods imported under agreement	4570	L13
Trinity university school of medicine: goods imported under agr:19/06/0	4570	L14
Mustique company act, goods imported for Mustique co.	4570	L20
Mustique house owners, goods imported under	4570	L21
Canouan agreement, goods imported under	4570	L22
CCYY agreement, goods imported under	4570	L23
Goods: foodstuff imported by raffles under the CCA agreement	4570	L24
Banana grower’s association, goods imported under	4570	L30
VAT exempt goods under the vat act no. 25 of 2007	4570	L35
VAT zero rated goods under the vat act no. 25 of 2007	4570	L36
Fiberglass or wooden boats: vat exempt under No.25 of 2007	4570	L37
Tourism Authority Act 39 of 2007 Sec. 27	4570	L39
Goods for home use relief from CSC under legislation	4570	L40
SVG Activity Center CSC payable	4570	L45
Roads Buildings and General Services Authority Act 23 of 2008	4570	L52
Contractual Agreement No. 1131 of 1997 I. Duty & EXC Exempt- Kelcom Ltd	4570	L55
Social Investments Act 30 of 2003 I. Duty exempt	4570	L57
Goods cleared under multiple authorities: cond. duty exemption & CSC act	4570	U01
Goods entered under multiple authorities: cond. duty exemption CSC & VAT	4570	U02
Goods entered under multiple authorities: CSC AND VAT act	4570	U03
Goods entered under multiple authorities: excise, CSC & VAT acts	4570	U04
Cabinet waiver 100% on VEHICLE SURTAX	4570	W71

Entry for Home use Relieved of Duties/Taxes under Cabinet Conclusion

DESCRIPTION	EXT. CODE	ADD. CODE
Agr: farmers vehicle concession	4700	A10
Parliamentarians motor vehicles concession	4700	C01
Special cabinet concession for political parties	4700	C02
Special cabinet concession on vehicles for churches	4700	C03
Special cabinet concession on vehicles of 8704 for non-vat registered	4700	C04
Special barrel concession on foodstuff or clothing (large)	4700	C05
Special cabinet concession on barrels on foodstuff or clothing (small)	4700	C06
Computer hardware and software concession	4700	C07
Special Cabinet Waiver on Vehicles 75% on Managers of Stat. Bodies	4700	C08
Large crate special conc. On foodstuff or clothing for home use	4700	C09
Special cabinet concession on facsimile machines	4700	C10
Cabinet concession waiver 100% I. DUTY & VAT Christmas Décor and Lights	4700	C11
Edu: motor vehicles imported under concession for use in education	4700	E10
Edu: motor vehicle imported under concession 50% for use in education	4700	E11
Fish: Fishing Vessels for Registered Fishers 100% Waiver ICD & VAT	4700	F08
Senior civil servants motor vehicles concession	4700	G10
Returning national motor vehicles concession	4700	P10
Returning nationals household effects use & new	4700	P11
Yachting sector goods & material imported for	4700	S10
Tou: motor vehicles imported under concession used in tourism industry	4700	T10
Edu: Special cabinet concession on New School Buses 85% IDUTY, EXT & VAT	4700	TR1
Cabinet waiver 100% on all taxes	4700	W01
Cabinet waiver 100% on IMPORT DUTY	4700	W02
Cabinet waiver 100% on IMP.DUTY & EXCISE TAX	4700	W03
Special cabinet waiver 100% of CSC	4700	W04
Special cabinet waiver 100% of VAT	4700	W05
Special cabinet waiver 100% of IMP.DUTY & EXCISE TAX	4700	W06
Special cabinet waiver 100% on IMP.DUTY, EXCISE, & CSC	4700	W07
Special cabinet waiver 100% of IMP.DUTY, EXCISE & VAT	4700	W08
Special cabinet waiver 100% I. DUTY & VAT	4700	W09
Special cabinet waiver 100% of I. DUTY, EXCISE, VSURTAX & VAT	4700	W10
Cabinet waiver 100% on I. DUTY, CSC & VAT	4700	W11
Special cabinet waiver 100% of I. DUTY, EXCISE, CSC & VAT	4700	W12
Special cabinet waiver 100% I. DUTY & CSC	4700	W13
Cabinet waiver 100% I. DUTY, EXCISE, CSC, VAT & BOTTLE LEVY	4700	W14
Cabinet waiver 100% I. DUTY, CSC, VAT & BOTTLE LEVY	4700	W17
Cabinet waiver 100% I. DUTY, VAT & BOTTLE LEVY	4700	W18
Cabinet waiver 100% I. DUTY, EXCISE TAX & SURTAX	4700	W19
Special cabinet waiver 75% on all taxes	4700	W20
Special cabinet waiver 75% of IMPORT DUTY	4700	W21
Special cabinet waiver 75% of EXCISE TAX	4700	W22
Special cabinet waiver 75% of CSC	4700	W23
Special cabinet waiver 75% of VAT	4700	W24
Special cabinet waiver 75% of IMP.DUTY & EXCISE TAX	4700	W25
Special cabinet waiver 75% IMP.DUTY, EXCISE & CSC	4700	W26
Special cabinet waiver 75% of IMP.DUTY, EXCISE & VAT	4700	W27
Special cabinet waiver 75% of I. DUTY & VAT	4700	W28
Special cabinet waiver 75% of I. DUTY, CSC & VAT	4700	W29
Special cabinet waiver 100% CSC & VAT	4700	W30
Special cabinet waiver 75% CSC & VAT	4700	W31
Special cabinet waiver 50% CSC & VAT	4700	W32
Special cabinet waiver 50% on all taxes	4700	W40
Special cabinet waiver 50% of IMPORT DUTY	4700	W41
Special cabinet waiver 50% of EXCISE TAX	4700	W42
Special cabinet waiver 50% of CSC	4700	W43
Special cabinet waiver 50% of VAT	4700	W44
Special cabinet waiver 50% of IMP.DUTY & EXCISE TAX	4700	W45
Special cabinet waiver 50% of IMP.DUTY, EXCISE & CSC	4700	W46
Special cabinet waiver 50% IMP.DUTY, EXCISE & VAT	4700	W47
Special cabinet waiver 50% of I. DUTY & VAT	4700	W48
Special cabinet waiver 50% of I. DUTY, CSC & VAT	4700	W49
Special cabinet waiver for carnival	4700	W50
Cabinet waiver 50% I. DUTY, VAT & 100% EXCISE TAX	4700	W52
Special cabinet waiver 50% I. Duty on Fishing Pirogue	4700	W55
Special cabinet waiver 75% I. Duty on Fishing Pirogue	4700	W56
Special cabinet waiver 100% I. Duty on Fishing Pirogue	4700	W57
Special cabinet waiver 35% I. DUTY & VAT	4700	W58
Special cabinet waiver 30% I. DUTY, EXCISE TAX & VAT	4700	W59
Special cabinet waiver 25% on ALL TAXES	4700	W60
Special cabinet waiver 25% I. DUTY	4700	W62
Special cabinet waiver 25% EXCISE TAX	4700	W63
Special cabinet wavier 25% CSC	4700	W64
Special cabinet waiver 25% VAT	4700	W65
Special cabinet wavier 25% I. DUTY & EXCISE TAX	4700	W66
Special cabinet waiver 25% I. DUTY, EXCISE TAX & VAT	4700	W67
Special cabinet waiver 25% I. DUTY & VAT	4700	W68
Special cabinet waiver 25% I. DUTY, EXCISE TAX & CSC	4700	W69
Special cabinet waiver 100% on VEHICLE SURTAX	4700	W71
Special cabinet waiver 100% I. DUTY & VAT on cleaning supplies for COVID19	4700	W72
Special cabinet waiver 100% I. DUTY & VAT on Water Tanks	4700	W73
Special cabinet waiver 100% I. DUTY & VAT on Water Pumps, Pressure Washers and Pressure Hoses	4700	W74
Special cabinet waiver 100% I. DUTY, CSC, VAT & TVL	4700	W75
Special cabinet waiver 100% I. DUTY & VAT on Grains & Animal Feed	4700	W76
Special cabinet waiver 100% I. DUTY, CSC, SURTAX & VAT	4700	W78

Goods Ex-Private Warehouse Entered for Home use Under Cabinet Conclusion

DESCRIPTION	EXT. CODE	ADD. CODE
Agr: farmers vehicle concession	4770	A10
Parliamentarians motor vehicles concession	4770	C01
Special cabinet concession for political parties	4770	C02
Special cabinet concession on vehicles for churches	4770	C03
Special cabinet concession on vehicles of 8704 for non-vat registered	4770	C04
Special barrel concession on foodstuff or clothing (large)	4770	C07
Special Cabinet Waiver on Vehicles 75% on Managers of Stat. Bodies	4770	C08
Special cabinet concession on barrels on foodstuff or clothing (small)	4770	C10
Edu: motor vehicles imported under concession for use in education	4770	E10
Edu: motor vehicle imported under concession 50% for use in education	4770	E11
Fish: Fishing Vessels for Registered Fishers 100% Waiver ICD & VAT	4770	F08
Senior civil servants motor vehicles concession	4770	G10
Returning national motor vehicles concession	4770	P10
Yachting sector goods & material imported for	4770	S10
Tou: motor vehicles imported under concession used in tourism industry	4770	T10
Edu: Special cabinet waiver on New School Buses 85% IDUTY, EXT & VAT	4770	TR1
Special cabinet waiver 100% on ALL TAXES	4770	W01
Cabinet waiver 100% on IMPORT DUTY	4770	W02
Cabinet waiver 100% on IMPORT DUTY & EXCISE TAX	4770	W03
Special cabinet waiver 100% of VAT	4770	W05
Special cabinet waiver 100% of IMP.DUTY & EXCISE TAX	4770	W06
Special cabinet waiver 100% of IMP.DUTY, EXCISE & VAT	4770	W08
Special cabinet waiver 100% I. DUTY & VAT	4770	W09
Special cabinet waiver 100% of I. DUTY, EXCISE, VSURTAX & VAT	4770	W10
Special cabinet waiver 100% on I. DUTY, CSC & VAT	4770	W11
Special cabinet waiver 100% on I. DUTY, EXCISE, CSC & VAT	4770	W12
Ferry EX Bond waiver 100% I. DUTY & EXCISE TAX	4700	W16
Cabinet waiver 100% I. DUTY, EXCISE TAX & SURTAX	4700	W19
Special cabinet waiver 75% of IMPORT DUTY	4770	W21
Special cabinet waiver 75% of EXCISE TAX	4770	W22
Special cabinet waiver 75% of VAT	4770	W24
Special cabinet waiver 75% of IMP.DUTY & EXCISE TAX	4770	W25
Special cabinet waiver 75% of IMP.DUTY, EXCISE & VAT	4770	W27
Special cabinet waiver 75% of I. DUTY & VAT	4770	W28
Special cabinet waiver 50% on ALL TAXES	4770	W40
Special cabinet waiver 50% of IMPORT DUTY	4770	W41
Special cabinet waiver 50% of EXCISE TAX	4770	W42
Special cabinet waiver 50% of VAT	4770	W44
Special cabinet waiver 50% of IMP.DUTY & EXCISE TAX	4770	W45
Special cabinet waiver 50% IMP.DUTY, EXCISE & VAT	4770	W47
Special cabinet waiver 50% of I. DUTY & VAT	4770	W48
Special cabinet waiver for carnival	4770	W50
Special cabinet waiver 35% I. DUTY & VAT	4770	W58
Special cabinet waiver 30% I. DUTY, EXCISE TAX & VAT	4770	W59
Special cabinet waiver 25% I. DUTY	4770	W62
Special cabinet waiver 25% EXCISE TAX	4770	W63
Special cabinet waiver 25% VAT	4770	W65
Special cabinet wavier 25% I. DUTY & EXCISE TAX	4770	W66
Special cabinet waiver 25% I. DUTY, EXCISE TAX & VAT	4770	W67
Special cabinet waiver 25% I. DUTY & VAT	4770	W68
Special cabinet waiver 100% on VEHICLE SURTAX	4770	W71
Special cabinet waiver 100% I. DUTY & VAT on cleaning supplies for COVID19	4770	W72

Goods Ex-Duty-Free Shop Entered for Home Use Under Cabinet Conclusion

DESCRIPTION	EXT. CODE	ADD. CODE
Agr: farmers vehicle concession	4771	A10
Parliamentarians motor vehicles concession	4771	C01
Special cabinet concession for political parties	4771	C02
Special cabinet concession on vehicles for churches	4771	C03
Special cabinet concession on vehicles of 8704 for non-VAT registered	4771	C04
Special barrel concession on foodstuff or clothing (large)	4771	C07
Special Cabinet Waiver on Vehicles 75% on Managers of Stat. Bodies	4771	C08
Special cabinet concession on barrels on foodstuff or clothing (small)	4771	C10
Edu: motor vehicles imported under concession for use in education	4771	E10
Edu: motor vehicle imported under concession 50% for use in education	4771	E11
Senior civil servants motor vehicles concession	4771	G10
Yachting sector goods & material imported for	4771	S10
Cabinet waiver 100% on IMPORT DUTY	4771	W02
Cabinet waiver 100% on IMP.DUTY & EXCISE TAX	4771	W03
Special cabinet waiver 100% of VAT	4771	W05
Special cabinet waiver 100% of IMP.DUTY & EXCISE TAX	4771	W06
Special cabinet waiver 100% of IMP.DUTY, EXCISE & VAT	4771	W08
Special cabinet waiver 100% I. DUTY & VAT	4771	W09
Special cabinet waiver 100% of I. DUTY, EXCISE, VSURTAX & VAT	4771	W10
Special cabinet waiver 75% on all taxes	4771	W20
Special cabinet waiver 75% of IMPORT DUTY	4771	W21
Special cabinet waiver 75% of EXCISE TAX	4771	W22
Special cabinet waiver 75% of VAT	4771	W24
Special cabinet waiver 75% of IMP.DUTY & EXCISE TAX	4771	W25
Special cabinet waiver 75% of IMP.DUTY, EXCISE & VAT	4771	W27
Special cabinet waiver 75% of I. DUTY & VAT	4771	W28
Special cabinet waiver 50% of IMPORT DUTY	4771	W41
Special cabinet waiver 50% of EXCISE TAX	4771	W42
Special cabinet waiver 50% of VAT	4771	W44
Special cabinet waiver 50% of IMP.DUTY & EXCISE TAX	4771	W45
Special cabinet waiver 50% IMP.DUTY, EXCISE & VAT	4771	W47
Special cabinet waiver 50% of I. DUTY & VAT	4771	W48
Special cabinet waiver for carnival	4771	W50
Special cabinet waiver 25% on all taxes	4771	W60

Direct imports under drawback procedure

DESCRIPTION	EXT. CODE	ADD. CODE
Common regime	4900	000

Temporary import for return in unaltered state

DESCRIPTION	EXT. CODE	ADD. CODE
Common regime	5100	000
Temporary imports covered by bond VAT & CSC payable	5100	818
Temporary imports Duty liability covered by Bond CSC payable	5100	820
Temporary imports Duty liability covered by Bond: CSC Waived	5100	821
Temporary imports covered by bond VAT payable	5100	823
Special cabinet concession for political parties	5100	C02
Gov: Central Government, Goods imported by Directly	5100	G01
SVG Port Authority agreement, goods imported under act 26/1987	5100	L04
Carnival Dev. Corporation, Goods imported under ACT 52 of 2002	5100	L05
VINLEC agreement, goods imported under	5100	L11
CANOUN AGREEMENT, GOODS IMPORTED UNDER	5100	L22
Cabinet waiver 100% on all taxes	5100	W01
Special cabinet waiver 100% on I. DUTY, EXCISE & CSC	5100	W07
Special cabinet waiver 100% I. DUTY & VAT	5100	W09
Special cabinet waiver 100% of I. DUTY, EXCISE, VSURTAX & VAT	5100	W10
Special cabinet waiver 100% of I. DUTY, CSC & VAT	5100	W11
Special cabinet waiver 100% I. DUTY, EXCISE, CSC & VAT	5100	W12
Special cabinet waiver 100% I. DUTY, EXCISE & VAT	5100	W50

Temporary import for customs inward processing procedure

DESCRIPTION	EXT. CODE	ADD. CODE
Common regime	5200	000
Temporary imports Duty liability covered by Bond CSC payable	5200	820
Temporary imports Duty liability covered by Bond: CSC Waived	5200	821

Re-import old Asycuda unaltered state

DESCRIPTION	EXT. CODE	ADD. CODE
Asycuda re-import unaltered 100% on all duties	6000	822

Re-Importation After Outright Exportation

DESCRIPTION	EXT. CODE	ADD. CODE
Common regime	6010	000
Goods Re-Imported After Outright Exportation Not Liable to duty	6010	825
Re-importation after outright export CSC payable	6010	827
Bottles re-imported after re-exportation	6010	840
Computer Hardware and software concession	6010	C07
CWSA agreement, goods imported under	6010	L10
VINLEC agreement, goods imported under	6010	L11

Re-import after TE for return in an unaltered state

DESCRIPTION	EXT. CODE	ADD. CODE
Asycuda re-import unaltered 100% on all duties	6021	822
Computer Hardware and Software concession	6021	C07

Re-import after TE for customs outward processing

DESCRIPTION	EXT. CODE	ADD. CODE
Common regime	6022	000

Re-Importation After Repairs

DESCRIPTION	EXT. CODE	ADD. CODE
Common regime	6023	000
Asycuda Re-import unaltered 100% on all duties	6023	822
Computer Hardware and Software concession	6023	C07
Ind: Machinery, Equipment, Materials & parts of industry	6023	I01
Housing & Land Development Corp. Goods imported under	6023	L03
CWSA Agreement, Goods imported under	6023	L10
VINLEC Agreement, Goods imported under	6023	L11
Mustique Company Act, Goods Imported for Mustique Co.	6023	L20
Mustique House Owners, Goods imported under	6023	L21
Canouan Agreement, Goods imported under	6023	L22
Radio & TV Broadcasting Instruments, Equipment & Materials	6023	V01

Re-Importation after Direct Re-Exportation

DESCRIPTION	EXT. CODE	ADD. CODE
Common regime	6030	000
Goods re-imported after direct re-exportation not liable to duty	6030	826
Computer hardware and software concession	6030	C07
Mustique house owners, goods imported under	6030	L21

Direct entry for customs warehousing into a private warehouse

DESCRIPTION	EXT. CODE	ADD. CODE
Common regime	7000	000
Warehousing of opening stock into Private Warehouse	7000	700
Mustique Petroleum warehousing Imports	7000	749

Transfer of goods from a Private Warehouse to another

DESCRIPTION	EXT. CODE	ADD. CODE
Transfer of Goods in Private Warehouse or Duty-Free Shop	7070	710
Mustique Petroleum Warehousing Imports	7070	749

Goods transferred from a duty-free shop to a private warehouse

DESCRIPTION	EXT. CODE	ADD. CODE
Transfer of Goods in Private Warehouse or Duty-Free Shop	7071	710

Direct entry for customs warehousing procedure into a duty-free shop

DESCRIPTION	EXT. CODE	ADD. CODE
Common regime	7100	000
Warehousing of opening stock into Private Warehouse	7100	700

Goods transfer from a private warehouse to duty free shop

DESCRIPTION	EXT. CODE	ADD. CODE
Transfer of Goods in Private Warehouse or Duty-Free Shop	7170	710

Transfer of goods from a Duty-Free Shop to another

DESCRIPTION	EXT. CODE	ADD. CODE
Transfer of Goods in Private Warehouse or Duty-Free Shop	7171	710

Through Transit: From One Office of Entry to another Office of Exit

DESCRIPTION	EXT. CODE	ADD. CODE
Common regime	8100	000
Temporary imports duty liability covered by bond: CSC waived	8100	821
Transshipment Goods CSC Exempt by company	8100	830
GOV: central government, goods imported by -directly	8100	G01
Mustique Co. Direct imports	8100	L25

Transhipment: Within Seaport or Airport

DESCRIPTION	EXT. CODE	ADD. CODE
Common regime	8200	000
Transshipment Goods CSC Exempt by company	8200	830
GOV: central government, goods imported by –directly	8200	G01

Direct Supplies for Ship and Aircraft Stores

DESCRIPTION	EXT. CODE	ADD. CODE
Common regime	9000	000

Supplies for Ship and Aircraft, From Private warehouse

DESCRIPTION	EXT. CODE	ADD. CODE
Common regime	9070	000

Supplies for Ship and Aircraft, From Duty Free Shop

DESCRIPTION	EXT. CODE	ADD. CODE
Common regime	9071	000

Goods Sold in Auction

DESCRIPTION	EXT. CODE	ADD. CODE
Common regime	9100	000
Goods sold in auction after Warehouse in private warehouse	9170	000
Goods sold in auction after Warehouse in duty free shop	9171	000

Destruction of Goods before Customs Clearance

DESCRIPTION	EXT. CODE	ADD. CODE
Common regime	9200	000

Destruction of Goods after W/housing in Private Warehouse

DESCRIPTION	EXT. CODE	ADD. CODE
Common regime	9370	000

Destruction of Goods after W/housing in Duty Free Shop

DESCRIPTION	EXT. CODE	ADD. CODE
Common regime	9371	000

Customs Procedure Codes

Customs Procedure Codes (CPC) Manual October 26th, 2023

Customs procedures Codes