Import duties levied against goods are based on the cost, insurance and freight (CIF) value and rates determined by the CARICOM Common External Tariff (CET). Importers can purchase a list of the CET Rates at the Customs and Excise Division.

Key Facts about Customs:

• No duties paid by Duty Free Shops
• Renewable energy items are automatically duty free: DUTY-FREE List Size: 22 KB
• New business allow for VAT and duty exemption
• Exemption of duties on vehicles for agricultural purposes
• Investor can keep item on the port for 7 days without paying any rental space
• There are no major charges on locally manufactured exports

Customs Clearance Procedures

 All imports must be accompanied by an import declaration, with the exception of fresh fish taken by Dominican fishermen and imported by them in their vessels in accordance with section 26(2)(a), and passengers baggage in accordance with section 26(2)(b) of the Customs (Control and Management) Act. The importers must present a declaration to the Customs and Excise Division within:

• Seven days after the goods have been landed for goods transported by air; in accordance with section 26 (1) (a) of the Customs Act
• Fourteen days after the goods have been landed for goods transported by sea, in accordance with section 26 (1) (b) of the Customs Act.

Duty Exemption Process

If duty free exemptions are granted and approved by the Ministry of Finance these organizations submits a master list (also subject to approval by the Ministry of Finance) to Invest Dominica Authority of all the goods and products they wish to import under the program.