Dominica

Dominica Customs Contacts

Address: The Customs and Excise Division/ Customs Building/ Deep Water Harbour, Fond Cole, Dominica

Telephone: +1 767 448 2401

Dominica, whose official name is Commonwealth of Dominica, is an island situated in the Caribbean Sea between the French islands Guadeloupe and Martinique. Dominica's official language is English and its currency is the East Caribbean dollar. It is a member of the World Trade Organization (WTO), CARICOM, Organization of Eastern Caribbean States, World Bank and International Monetary Fund.

Tariffs

Import tariffs are based on CARICOM's Common External Tariff and range from 0% to 165% for non CARICOM members. The highest customs duty, 165 percent, is applied on paints, varnishes and enamels and the highest tariffs for agricultural products represent 150 percent. A customs service charge (CSC) of 3% is also applied on the c.i.f. value of all imports, except for governmental imports, imports by charitable organizations and diplomatic missions. An environmental surcharge is applied as well: 1.5% on goods in containers made of plastic, glass, metal, paperboard or wood; 1% on motor vehicles less than five years old; 1% on all other goods.

The excise tax at various rates is applied on fuel, alcohol, tobacco, motor vehicles. The VAT represents 15 percent, but it is reduced to 10 percent for hotel accommodation and to 0 percent for some agri-food products (rice, flour, sugar, milk), fuel, orthopedic appliances and invalid carriages.

Product certification, packaging, labelling

Trade licenses are mostly required for restricted imports such as: arms and ammunition, gunpowder, explosives, spirits and wines, tobacco, cigars, live animals, meat of animals, poultry or bird carcasses, plants and plant products, vegetables, fruit, pesticides.

Labelling rules: the country of origin must be marked on consumer goods. On the package must be indicated the quality, ingredients and net weight. It is important for all sizes and weights to be converted to the metric system.

Documents for import/export

The importer must present an import declaration (5 copies) containing the following details:

name and address of exporter/importer
tax payer account (trader code)
name of vessel, nationality of vessel, date of report of vessel
mode of transport, port/frontier office
country of origin/destination country
accurate declaration of values, regimes, Customs Procedure Codes (C.P.C.), tariff classifications, quantities, supplementary quantities, weights, origin, conversion rates, duty/tax rates and duty calculations; and
the precise and proper description of the goods.

The declaration must be accompanied by the following documents:

Invoice (2 copies: the original and one copy; 2 translated copies if it is in foreign language) relating to the customs value of the imported goods
Bills of Lading/Airway Bills (2 copies)
Value Declaration Forms
Work sheets (2 copies), when applicable
Certificate of Origin (2 copies, for goods from CARICOM member states)
Duty Free Exemptions (FTI 101 forms, 2 copies for qualified firms), when applicable
Duty Free Exemptions for Vehicles (FTI 104 Forms, 2 copies for returning residents), when applicable
Import licences and health permits, when applicable
Delivery Notes, when applicable
Packing list, when applicable
Insurance certificates, when applicable
Contract of sale, when applicable
Proof of payment, when applicable
Proof of exportation of goods reimported, when applicable
Proof of warranty and exportation for goods under warranty that are imported, when applicable.

Sources:

http://www.investdominica.com/the-ida-full-guide-to-doing-business-in-dominica/taxation/

https://www.wto.org/english/thewto_e/countries_e/dominica_e.htm

http://www.dominica.gov.dm/cms/files/customs_import_and_export_procedures.pdf

Dominica

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