Frequently Asked Questions
VAT
Q: Can I claim a refund of VAT from Customers?
A: Registered VAT traders should apply to the Inland Revenue Department for any refund of VAT.
Q: When do I pay VAT on imports?
A: VAT on taxable import is payable at the time when the goods are entered for home use.
GENERAL CUSTOMS QUESTIONS
Q: What types of goods are excisable?
A: Excise Tax is imposed on the goods identified in the First Schedule to the Excise Tax Act. These include the following:
- Alcoholic beverages
- Tobacco products
- Petroleum oils and gases
- Used tires
- Motor vehicles for transport of persons and goods
- Non-alcoholic beverages
- Water
- Bulbs-incandescent
IMPORTATION OF MOTOR VEHICLE
Q: How do I know the Duty Payable on a vehicle I imported?
A: It is dependent on the type of vehicles (car, van, truck, etc;) (See link for Importation of vehicles).
Q: What are the laws governing the importation of motor vehicles into SVG?
A: Act No. 25 of 2008, VAT Act No. 25 of 2006, Excise Tax Act No 16 of 2007.
Q: How are motor vehicles categorized and identified for tax purposes?
A: Categories are as follows:
- By fuel type
- By engine capacity e.g 1500cc, 1800cc, 2000cc and more than 2000cc etc
- By seating capacity
- By usage/purpose e.g passenger / goods vehicle
- By age
Q: How is the age of a motor vehicle calculated?
A: The age of a motor vehicle imported under the law is calculated with effect from the year in which the motor vehicle was manufactured.
Q: What rate of duty and taxes apply to the importation of motor vehicles?
A: 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 environmental tax when they are more than four years old.
Q: What are the environmental taxes on the various categories of vehicles?
A: The vehicle must be over four years old, and the tax is calculated based on the
Engine capacity e.g 1500cc, 1800cc, 2000cc and more than 2000cc (link to Vehicle Surtax Schedule)
WAREHOUSING
Q: What are the benefits of using a Private Bonded Warehouse? A: 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
Q: How many types of Private Bonded Warehouses are there? A: There are two (2) types of private bonded warehouses. They are open bonded warehouses, close bonded warehouse.
Q: What is the licensing procedure for a bonded warehouse? A: 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 of, and accommodation in the premises proposed are suitable for use as a bonded warehouse. A Bankers Bond must be established with a guarantee amount to cover duty liability of the bonded goods and an annual license fee will be charged.
Q: How much is the license fee for a bonded warehouse? A: $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.
Q: Is the bonded warehouse license transferable? A: No, the bonded warehouse license is not transferable.
Q: What records should be kept at the Private Bonded Warehouse? A: 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, (b) warehouse register(s) that detail(s) records of receipts into and deliveries from the warehouse.
Q: What type of goods can be warehoused in a Customs/private bonded Warehouse)? A: 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.
Q: What are the procedures for warehousing of goods? A: See Private Bonded Warehouse procedures.
Q: How many days can goods remain at the Port before delivery to the warehouse? A: Goods should be delivered to the bonded warehouse within fourteen days from the date of importation.
Q: Are there any exceptions to the 14 day requirement? A: If goods remain unclear after 14 days they will be transferred to the Queens Warehouse No. 2 (Government Warehouse)
Q: What can we do with warehoused goods? A: Warehoused goods can be:
- Exported against a security bond to cater for the duty that would otherwise be due on these goods;
- Transferred to another bonded warehouse, against a security bond;
- Used as stores for aircraft or vessels;
- Repacked;
- Home consumption
Q: Can goods be removed from a Private Bonded Warehouse without the payment of duties? A: 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.
Q: What is required to move goods from a bonded warehouse to other bonded warehouses? A: A security bond must be executed for the movement of goods from one bonded warehouse to another.
Q: Can warehoused goods be delivered as ship store? A: Yes, subject to such conditions and restrictions that the Comptroller may direct.
Q: For how long can goods be warehoused? A: Warehousing period is two years; after which time goods may be sold in public auction.
Q: Can goods be kept for more than the specified periods? A: Yes, the comptroller may allow further warehousing period as he may deem fit
GENERAL
Q: My uncle wishes to go into the import of text books. What are the taxes? A: Text books are free of duties and taxes, however the Customs Service Charge is payable.
Q: I intend visiting SVG with my family this year with a portable TV set, radio, camera and return with them after the visit. Will these attract duties? A: Items temporarily imported for personal use are free from payment of duty but they will have to 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.
Q: Can one import weapons (arms and ammunitions) into the country during a visit? A: According to the laws of SVG, arms and ammunitions are restricted items and can only be imported after issuance of an import permit by the Commissioner of Police.
Q: My vehicle was cleared on exemption from payment of duty as a diplomat. How do I dispose of it after my duty tour? A: You may apply to the Comptroller of Customs declaring your intention to sell the vehicle. You may 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 base on the depreciation value.
RESOLVING ASYCUDA++ ISSUES
| ISSUES | SYNOPSIS | SOLUTION |
| User already Connected | User is already logged-in to ASYCUDA++ on the immediate machine or another client machine | Exit all possible user connections...Then contact ASYCUDA unit to get disconnected |
| User does not belong | User name and password does not allow access to the module that is being accessed | Ensure that you are using the correct ASYCUDA++ module |
| Connection refused | There is not internet connectivity | Check to see if you have internet connection and check to make sure your network cable is properly plugged in |
| Declarant/Carrier incompatible | User is trying to process Manifest for carriers/agents other than self which their ASYCUDA++ status does not allow | Ensure that the manifest you are processing is that which your ASYCUDA++ status allows you. |
| Declarant and declaration incompatible | User is trying to process declarations for importers other than self which their ASYCUDA++ status does not allow | Ensure that your declarant status allows you to process declarations for importers other than self. Also ensure that the declarant and consignee number are correct. Do remote replication |
| Declaration reference already exist | Reference number of the current declaration you are processing already exist for a stored, registered or assessed declaration | Remove the current reference number and use a new one |
| Declaration already being accessed | Declaration is opened and is in use by another user | Exit and re-enter into ASYCUDA++. Also have anyone who may have the declaration open to close it |
| Manifest does not exist | Manifest number is not registered with ASYCIDA++ or the format for inputting the manifest number is incorrect | Check to see if you are inputting the correct manifest number for the correct year |
| Bill of Lading does not exist | B/L number that is being used is incorrect | Check to see if you are inputting the correct Bill of Lading number for the correct year |
| Location of goods on B/L and SAD must be the same | The location of the goods as stated on ASYCUDA B/L and that input in the declaration do not correspond | Make sure the location on the B/L is the same as what you are inserting on the Declaration. Also you can check with the Shipping Unit for changes in location if declaration is already registered of assessed |
| Type of package on SAD and B/L must be the same | Package type code used in the declaration and that on the ASYCUDA++ B/L must be the same | Make sure the package type on the B/L is the same as what you are inserting on the Declaration. Perform remote replication |
| Currency Code inexistent | Your ASYCUDA currency rate has not been updated with the new rates | Perform a remote replication to update the exchange rate |
| Goods already in depot 3 | Database error | Contact ASYCUDA Technical staff to get this resolve if the goods arrive under 14 days. However, if the goods arrived over than 14 days please contact Customs Shipping Unit |
| Error in Taxation Rule Container Park | Location of goods in the container park suggests that a container is to be processed | Update location where container is de-stuffed and goods relocated |
| Bill of Lading is not a house B/L | The Bill of Lading you are trying to use is a Master B/L instead of a House B/L | Validate degroupage or check your Carrier/Agent |
