Frequently Asked Questions

Registered VAT traders should apply to the Inland Revenue Department for any refund of VAT.

VAT on a taxable import is payable at the time when the goods are entered for home use.

Excise Tax is imposed on the goods identified in the First Schedule to the Excise Tax Act. These include:

• Alcoholic beverages
• Tobacco products
• Petroleum oils and gases
• Used tires
• Motor vehicles for the transport of persons and goods
• Non-alcoholic beverages
• Water
• Incandescent bulbs

Text books are free of duties and taxes; however, the Customs Service Charge is payable.

Items temporarily imported for personal use are free from payment of duty, but they must be declared to the Customs Officer on duty, who will request payment of a deposit to secure the duty liability of the goods pending re-exportation.

According to the laws of SVG, arms and ammunition are restricted items and can only be imported after the issuance of an import permit by the Commissioner of Police.

You may apply to the Comptroller of Customs declaring your intention to sell the vehicle. Attach copies of all relevant documents covering the vehicle to your application. The duties and taxes involved may be worked out for the buyer to pay, based on the depreciation value.

It depends on the type of vehicle (car, van, truck, etc.). See the Vehicle Import Duty Calculator for an estimate.

Act No. 25 of 2008, VAT Act No. 25 of 2006, and Excise Tax Act No. 16 of 2007.

Categories are as follows:

• By fuel type
• By engine capacity (e.g. 1500cc, 1800cc, 2000cc, and more than 2000cc)
• By seating capacity
• By usage / purpose (e.g. passenger or goods vehicle)
• By age

The age of a motor vehicle imported under the law is calculated with effect from the year in which the motor vehicle was manufactured.

All vehicles imported into the country, unless specifically exempted under Cabinet Concession or other enactment, attract the following:

• Import Duty — 0%, 5%, 10%, 20%, and 35%
• Import VAT — 15%
• Excise Tax — 35%, 40%, 45%, and 60%
• In addition, the various categories of vehicles attract an environmental tax when they are more than four years old.

The vehicle must be over four years old, and the tax is calculated based on engine capacity (e.g. 1500cc, 1800cc, 2000cc, and more than 2000cc). See the Vehicle Surtax Schedule for details.

The benefits of using a private bonded warehouse are:

• On-site storage
• Deferred payment of duties and taxes
• Less cash tied up in duties and taxes
• No warehouse rent payable
• Capital is not utilized on goods for export
• Provides the facility to rack into smaller packages
• Goods can remain warehoused for two (2) years

There are two (2) types of private bonded warehouses: open bonded warehouses and closed bonded warehouses.

To be licensed to operate a Private Bonded Warehouse, the applicant should make an application to the Comptroller of Customs, accompanied by a plan of the premises and its situation or location. The license will be issued on payment of the prescribed license fee, if the Comptroller is satisfied that the location, construction, and accommodation in the proposed premises are suitable for use as a bonded warehouse. A Banker's Bond must be established with a guarantee amount to cover the duty liability of the bonded goods, and an annual license fee will be charged.

$1,000.00 for every open bonded warehouse and $750.00 for every closed bonded warehouse, or 1% of the guarantee amount — whichever is greater.

No, the bonded warehouse license is not transferable.

The records kept in a bonded warehouse include, but are not limited to: (a) Customs declarations prepared for goods received into and delivered from the warehouse, and (b) warehouse register(s) detailing records of receipts into and deliveries from the warehouse.

Goods permitted / approved by the Comptroller. All goods can be warehoused except those mentioned in the First Schedule of the Customs Control and Management Act, Cap. 422.

See the Private Bonded Warehouse procedures.

Goods should be delivered to the bonded warehouse within fourteen (14) days from the date of importation.

If goods remain uncleared after 14 days, they will be transferred to the Queen's Warehouse No. 2 (Government Warehouse).

Warehoused goods can be:

• Exported against a security bond to cover the duty that would otherwise be due on the goods
• Transferred to another bonded warehouse, against a security bond
• Used as stores for aircraft or vessels
• Repacked
• Entered for home consumption

Yes. The owner of imported goods may remove goods from the bonded warehouse without payment of duties — for display or as ship stores — against a security bond, on request and approval by the Comptroller.

A security bond must be executed for the movement of goods from one bonded warehouse to another.

Yes, subject to such conditions and restrictions that the Comptroller may direct.

The warehousing period is two (2) years, after which time goods may be sold at public auction.

Yes. The Comptroller may allow a further warehousing period as he may deem fit.

Please ensure that the agreement code you are trying to use is the correct one. Also ensure that the agreement used is valid for the consignee / concessionaire.

Remove the current declaration reference number and use a new one.

Check to see if you are inputting the correct Bill of Lading number for the correct year.

Check to see if you are inputting the correct Manifest number for the correct year.

Make sure the location on the B/L is the same as what you inserted on the Declaration.

1. Hold down the Windows key, then press R.
2. In the command box, type .SOClassCache and press Enter.
3. Delete that folder.

1. Hold down the Windows key, then press R.
2. In the command box, type Control Panel and press Enter.
3. Go to Programs in the Control Panel.
4. Locate and double-click the Java icon.
5. Click Settings under Temporary Internet Files.
6. Click Delete Files.
7. Select all boxes and click OK on the Delete Temporary Files window.
8. Click OK on the Temporary Files Settings window.
9. Click OK to close the Java Control Panel.

Ensure that the correct credentials are entered and that you are not logged in already.

1. Make sure you have internet connectivity.
2. If internet connectivity is available, check that a compatible JRE (Java) is installed on your computer.
3. Ensure that the URL (https://customs.gov.vc) is enabled in your Java Exception list.
4. Please note: Windows XP / 7 is compatible with Java 6, and Windows 8 / 10 is compatible with Java 7.