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

Customs procedures Codes

Customs Procedure Codes (CPC) are used to identify the Customs regimes to which goods are being entered and from which they have been removed. The CPC signals to the system whether the declaration is for an import, an export, transit, or any other circumstance possible in a Customs environment. The Code identifies to the system how the data input from the declaration is to be handled and how the declaration is to be processed.

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
  1. Permanent export
  2. Temporary export
  3. Re-export
  4. Import entry for direct import
  5. Temporary import
  6. Re-importation
  7. Entry for Customs warehousing
  8. Transit
  9. 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
    1. 4370 – Ex-Private Warehouse
      4371 – Ex-Duty-Free Shop
  • 4400 -Home Use where goods are entered under Fiscal Incentives
    1. 4470 – Ex-Private Warehouse
      4471 – Ex-Duty-Free Shop
  • 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
    1. 4770 – Ex-Private Warehouse
      4771 – Ex-Duty-Free Shop
  • 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

 

 

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