Duty free concession for returning nationals

What are the Conditions?

• A person applying for returning national status must have resided in St. Vincent and the Grenadines to qualify as a returning national.
• He or she must provide legitimate supporting documentation that would validate claims that qualifies them for the concession as a returning national.
• Documentation has to provide proof of Vincentian nationality and further proof of living in St. Vincent and the Grenadines prior to taking up residency abroad for naturalized individuals.
• Proof of continuous residency abroad for a minimum of ten years.
• On arrival in St. Vincent and the Grenadines, the person will be required to undertake an interview with Customs to verify their claim for the returning national concession.
• At that interview the person will be required to produce documentary evidence as proof to justify their claims.

Such documents may include:

• Signed application form
• Passport
• Job/retirement letters
• Proof of pension (Social Security/national insurance, 401k)
• Evidence of taxes filed abroad
• Proof of citizenship or residency abroad
• Copy of a deed for property in St. Vincent and the Grenadines

How do I apply?

Applications should be made in writing on the prescribed form to the Comptroller of Customs and Excise at the address below. Reservation for an interview can made by telephone, email or in person. All interviews are conducted in person at the Customs and Excise Department. Applicants will be informed at the conclusion of the interview if their application is successful.

Concessions Granted

• Exemption of duties may be in the category of Import Duty, Excise Tax and Value Added Tax.
• A returning national may be permitted to import free of Import Duty, Excise Tax and Value Added Tax, household and personal effects, and tools of trade new or used.
• Customs Service Charge will apply to all goods that qualify under the concession.
• Construction materials and other consumable goods that do not qualify will attract taxes at the rates specified in the various schedules.
• A returning national may be entitled with this concession, one motor vehicle new or used per family, not per individual.
• The vehicle must be of a type with the qualifying characteristics for private use only (motorcycle, sedan, SUV, pickup with four doors).
• It must not be of a type for commercial purposes (trucks other than pickups with four doors and mini busses).
• The concession allows for a seventy five percent (75%) waiver of Import Duty, Excise Tax and Value Added tax.
• Vehicle surtax and Customs Service Charge are paid in full.
• The vehicle may be imported or purchased in St. Vincent and the Grenadines from a dealer with a bonded warehouse.

After being approved for the concession, the returning national has a time period of one year from the date of return to complete their imports. Where it is not possible to import all personal effects, or purchase a vehicle within the one year time frame specified, a returning national may write to Cabinet through the Director General to request an extension.

All personal and household effects and other goods imported under this concession are prohibited from sale or commercial exchange. A vehicle granted the concession shall not be

sold, exchanged or in any way disposed of within four years (48 months) from the date of> importation. Where a vehicle is disposed of contrary to the provisions, the returning national shall pay the full duties payable at the time of importation.

A person who immediately after taking up residence in St. Vincent and the Grenadines, has stayed in the state for a continuous period of more than twelve months, shall not qualify for the returning national concessions.

A returning national who has benefited from these exemptions and immediately or subsequently following his or her return to St. Vincent and the Grenadines, returns abroad and resides there for a continuous period exceeding three month, losses his or her privileges and is liable to pay all duties waived by virtue of the concession.

No person shall benefit from the concession on more than one occasion.

A returning national will have to subscribe to a declaration with regard to the claim for concessions on the goods imported by him or her. False declarations are punishable under the provisions of the Customs Control and Management Act or any other enactment with fines and imprisonment or both.