Dominica

Trade Procedures

Customs trade procedures are the set of rules and regulations that must be followed when importing or exporting goods across international borders. These procedures are designed to protect national security, collect applicable duties and taxes, and prevent the smuggling of prohibited goods.

The specific customs trade procedures that apply will vary depending on the country of import or export, the type of goods being traded, and the value of the shipment. However, there are some general steps that are required before one can partake in cross-border trade:

1. Register for a customs number: This is a unique identifier that is used to track all of a business's customs transactions.
2. Prepare the necessary customs documentation: This includes information about the goods being traded, their value, and their origin and destination.
3. Declare the goods to customs: This can be done electronically or on paper.
4. Pay any applicable duties and taxes.
5. Clear the goods for release: Once the customs authorities have verified that all of the required documentation is complete and that all duties and taxes have been paid, the goods can be released to the importer or exporter.

ASYCUDA

Background

In 1981, UNCTAD received a request from the secretariat of the Economic Community of Western African States (ECOWAS) to assist in the compilation of foreign trade statistics in their member States. After an initial evaluation, it became apparent that this would require the involvement of Customs clearance offices and the modernization of Customs clearance procedures to achieve quality results.

Taking advantage of advances in computer technology, UNCTAD proposed to develop a Customs software system that would be modular, adaptable, and configurable, usable in challenging environments requiring only a small number of trained maintenance staff. UNCTAD regularly designs and develops new versions of its flagship ASYCUDA software. The fourth and latest iteration, ASYCUDAWorld, leverages the latest open and web-based technology.

ASYCUDA in Dominica

ASYCUDA was implemented in the Customs and Excise Division in the Commonwealth of Dominica in 1991. Its principal objectives were to:

• Support enhanced management controls, thereby improving revenue yield;
• Encourage faster clearance times for import and export consignments;
• Provide timely and accurate trade data.

In 2003, the Customs and Excise Division implemented ASYCUDA version 2.7, simplifying procedures and reducing the number of documents required for imports and exports through the Caribbean Single Administrative Document. Benefits included more accurate trade data and exposure of the Division to computerization. However, ASYCUDA 2.7 lacked full functionality such as risk management, selectivity, and Direct Trader Input/Electronic Data Interchange (DTI/EDI) capabilities.

To address these limitations, ASYCUDAWorld was implemented in 2009, providing a modern web-based client-server architecture, reliable operating systems and database platforms, and meeting the functional requirements of a modern Customs Administration. Upgrading the system has resulted in faster cargo clearance, improved revenue control, and up-to-date, accurate trade information. As of 2019, the Customs and Excise Division upgraded ASYCUDAWorld to version 4.2.2.

Benefits of ASYCUDAWorld

• 24/7 online access to declaration processing and system resources
• Faster assessment of customs declarations
• Reduced transaction time for payment and cargo release
• Improved accountability for revenue collection and cargo consignments
• Limits discretionary powers of Customs Officials
• Facilitates risk management and selectivity principles
• Encourages voluntary compliance by importers
• Provides real-time reporting and statistics on demand
• Enables interaction with other administrations, e.g., Bureau of Standards for permits and licenses
• Increases efficiency of record-keeping, reducing lost declarations and paper invoices
• Encourages modernization of customs through alternative payment options and support for larger companies

Classification Rulings

Classification Rulings

Courier Package Guidelines

All consignments must be pre-alerted, and supplier’s invoices sent to Courier Agents/Small Package Consolidators. Any consignment without supplier’s invoices will not be processed (at the time of sorting) by Customs. These consignments will be secured at the courier facilities/shed #5 and dealt with on submission of relevant shipping documents.

• Exporter/Shipper Information: Courier Agents/Small Package Consolidators MUST indicate on the Bill of Lading/Airway Bill (BL, AWB) the exporter's name and address. The Exporter/Shipper field must contain the actual name of the Exporter/Supplier, not the shipping agent or shipping line. Failure to comply may result in delays.
• Courier Agents/Small Package Consolidators, and Customs will sort shipments to identify and release packages qualifying under the De Minimis System.
• Officers shall sort packages using the Sorting List generated in ASYCUDA. To print the list, the Manifest must be registered.
• Before or after sorting, Courier Agents/Small Package Consolidators shall pay duties and taxes on pre-alerted cargo using the “SD4” Declaration Regime. This applies to non-commercial shipments only.
• Agents must provide the importer with a receipt (Sec 263 of the Customs Act) containing the classification of goods, transaction number, and breakdown of duties and taxes paid.
• Importers of commercial consignments can designate any registered broker or tariff clerk to act on their behalf.
• Duty is payable on all items in a consignment if it does not qualify for De Minimis treatment (CIF total over $150.00 XCD).
• Sorting of cargo is conducted by officers at the shed in conjunction with a rotating team for faster and more effective processing.
• Penalties: The Customs Act #20 of 2010 provides severe penalties for offenses including:
  • Improper Importation of Goods (Section 45)
  • Submitting False Declarations (Section 186)
  • Counterfeiting Documents (Section 187)
  • Fraudulent Evasion of Duty (Section 189)
  Offenders may be prosecuted, fined, and goods are liable to forfeiture.

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Declaration Amendment

The Customs and Excise Division (CED), in an effort to facilitate Importers, Exporters, interested parties, and/or their representatives, introduces an enhanced procedure for the amendment of declarations already assessed.

Requests for amendments shall be presented to the Comptroller of Customs through a written application on the prescribed form.

Customs Amendment Declaration Form: https://customs.gov.dm/customs-procedures/declaration-amendment

Downloadable Forms

• Customs Permission Slip
• Asycuda World User Registration
• Broker Authorization
• Declaration Amendments
• Bonded Warehouse Application
• Refund of Duty Prepayment Application
• Advanced Ruling Request
• Returning Residents Application
• Temporary Importation

Downloadable Forms link: https://customs.gov.dm/downloadable-forms

Returning Residents

In recognition of the significant contributions of returning nationals to the socio-economic advancement of Dominica, the Government implemented a policy to grant certain tax concessions on goods imported by such persons upon their resettlement in the country.

Tax Concessions Granted to Returning Residents

Household & Personal Effects

Personal and household effects (new or used) include personal items of clothing, toiletries, furniture, household equipment and appliances, one vehicle, and tools of trade that are necessary to re-establish a home in Dominica. It excludes building materials, foodstuffs, and liquor. Personal and household effects and a vehicle may be imported by qualifying Returning Residents free of Import Duty and VAT. Please note that Excise Tax (28%), Customs Service Charge (4%), and Environmental Surcharge are applicable. Additionally, there are several Renewable Energy Items that can be imported free of Import Duty by all.

A complete and quantified Customs Declaration of the items on which concessions are requested must be presented to the Comptroller of Customs, upon arrival. Information pertaining to the list of Renewable Energy Items can be obtained from the Customs & Excise Department.

Tools of Trade

Tools of Trade are defined as instruments, tools, and devices usually used in the normal course of a person’s profession, trade, or occupation without utilizing additional labor. Tools of Trade, whether used or new, will be admitted free of Import Duty. Environmental Surcharge (1.5%), Customs Service Charge (4%), and VAT (15%) are applicable.

The Returning Resident must satisfy the Customs Officer that the items are for the sole use of the individual for purposes of income generation. Items must be of a type and quantity that can be used and are not imported for sale. Tools of trade do not include plant machinery, equipment, or vehicles. A concession for Tools of Trade is granted to each qualified individual within a family; i.e., more than one person in a family may receive concessions if necessary/appropriate.

Returning Residents Application: https://customs.gov.dm/customs-procedures/returning-residents

Non-Commercial Imports

The clearance of all non-commercial goods must be done using the Single Administrative Document (SSAD) on the ASYCUDAWORLD System.

What are non-commercial goods?

In general terms, non-commercial goods are goods that are occasionally imported by a traveler or by a resident for their personal use.

Importation Procedure:

• Obtain from the shipping agents who notified you of the arrival of the packages the ASYCUDA Waybill which gives release of the packages to you.
• Present the ASYCUDA Waybill to the relevant Port Office for payment of a tailgate fee.
• Present the ASYCUDA Waybill with the Tailgate Receipt to the Port Officer at the prescribed cargo shed who will locate the packages for you.
• Request the assistance of Customs stationed in the cargo shed who will then examine the contents of the packages with your assistance.
• The Customs Officer will record his examination on the ASYCUDA Waybill which will be handed over to you.
• The ASYCUDA Waybill should be taken to a Customs Cashier where the duty payment payable by you will be calculated and collected.
• Upon payment, with the receipt in your possession, return to the Shed where the packages were examined and present the receipt and other documents to the Customs Officer.
• After processing by Customs, present the Customs Release to a Port Officer who will then prepare a Gate Pass releasing the packages from Port’s Charge to your care.
• On exiting, the Port’s Gate Pass will be verified against the packages by security at the exit point.

Plant Importation

Importers wishing to import plants, plant parts, plant products, seeds, or other such regulated items into Dominica must complete an Application for Import Permit from the office of the Plant Protection and Quarantine Service of the Division of Agriculture.

The Permit must state:

• Country of origin
• Name and address of the importer
• Name of produce
• Quantity and weight
• Mode of transport
• Expected date of arrival

Applications must be submitted at least one week prior to the arrival of goods. Import permits cost ten EC dollars ($10.00) and are valid for one consignment only. All agricultural produce imported must be accompanied by a Phytosanitary Certificate from the country of origin of produce.

All produce must be inspected upon arrival by the plant quarantine inspector. The inspector reserves the right to reject or accept the produce based on its condition. All imported produce must be pest- and disease-free, and free from soil.

Temporary Importation

Temporary Importation refers to the customs procedures under which certain goods can be brought into the Commonwealth of Dominica, conditionally relieved in total or in part from payment of duties and taxes. These goods are imported for a specified purpose and must be re-exported within a specified period without undergoing any change except normal depreciation due to their use (Section 93 of Customs Act).

Goods listed in the Common External Tariff as ineligible for conditional duty exemptions cannot be imported under temporary importation procedures.

The Comptroller of Customs may authorize temporary importation where satisfied that the goods are temporarily imported for specific purposes. To import goods under this procedure, the following conditions must be fulfilled:

• Submit an Application for Temporary Importation of Goods to the Comptroller of Customs prior to importation. The application must include the type of goods, quantity, value, purpose, owner, duration, and date of re-exportation.
• Upon approval, submit a customs declaration with the applicable CPC code and attach relevant shipping documents (Bill of Lading/Airway Bill, invoice, packing note, etc.).
• Pay the Customs Service Charge, except for goods under S.R.O # 31 of 2014.
• Provide security equal to the amount of duty payable had the goods been entered for home use.
• Submit all applicable permits and licenses.
• Re-export the goods within 12 months from the date of importation. Extensions may be granted by the Comptroller of Customs if a written request is submitted before the expiry date.
• Submit a completed goods declaration to Customs upon re-exportation as per the Customs Act and General Regulations.
• Maintain goods in good condition until re-exportation or payment of duties and taxes.
• Duties and taxes are determined based on the declared value at the time of importation.
• If goods are used or sold for a purpose other than stated, pay the applicable duties and taxes based on the declared import value.
• If goods are damaged beyond use, stolen, lost, or missing, notify Customs within 10 days of discovery; duties and taxes shall be paid accordingly.

Reference Laws and Regulations:

• Section 93 of Customs Act #20 of 2010
• Customs General Regulations
• Application for Temporary Importation of Goods

Vehicle Importation

The following documents are required to clear a vehicle from Customs:

• Invoice
• Original Bill of Lading from Shipping Agent
• ASYCUDA Bill of Lading from Shipping Agent
• Proof of Payment (Bank Wire Transfer, PayPal, etc.)
• Insurance Certificate
• Certificate of Title
• Bill of Sale
• Cancellation Certificate (Japan)

Procedure to Clear a Vehicle from Customs

1. A Broker/Tariff Clerk assesses an IM 4 Customs Declaration using ASYCUDA, attaching the invoice, Bill of Lading, and other supporting documents.
2. Proceed to a Customs Cashier with a copy of the Assessment Notice to pay duties and taxes and obtain a receipt.
3. The declaration is electronically assigned to Valuation and an examining officer for verification and physical inspection of the vehicle.
4. After inspection, the officer clears the declaration and prints a release order.
5. The system notifies the Broker/Tariff Clerk that the declaration has been released.
6. Proceed to the vehicle location, collect the release order from the examiner, and present it to DASPA for delivery.

If Concession is Applicable

The Fiscal Incentives Department oversees all duty-free importations. Submit a letter and/or FTI 101 from the appropriate authority (Ministry of Finance, Permanent Secretary, Cabinet, etc.) authorizing the concession.

1. A Broker/Tariff Clerk assesses the declaration in ASYCUDA and pays any applicable taxes.
2. Obtain the vehicle registration number from the Inland Revenue Department and present it to the Fiscal Incentives Officer.
3. The declaration is released from Fiscal Incentives, and the importer proceeds to Valuation to complete the clearance process.

Duties and Taxes Calculation

Duties and taxes are based on the Customs Value of the vehicle, which includes:

• Cost (based on the open market)
• Insurance
• Shipping cost

The applicable Tariff Code and Customs Procedure Code (CPC) determine the exact duties and taxes. Environmental Surcharge is applied as follows:

• Used vehicles over 5 years old: XCD 3,000.00
• Vehicles under 5 years old: 1% of the CIF (Cost, Insurance, and Freight) Value

Commercial Imports

The clearance of all commercial goods must be done using the Single Administrative Document (SAD) on the ASYCUDAWORLD System.

What are commercial goods?

Commercial goods are goods that are sold, traded, or intended for sale or trade in the normal course of a firm’s business, or customarily used by the general public or offered for lease, license, or sale. Goods may be classified as commercial if they fall into any of the following categories:

• Imported for business purposes
• Imported for resale
• Samples imported for business purposes

Reasons for Entry (Sec 38 (3) of the Customs Act)

• For warehousing, if eligible
• For home use, if eligible
• For transit or transshipment
• For temporary importation

Required Documents for Importing Commercial Goods

• Shipping documents (Bills of Lading or Airway Bills)
• Authentic invoice from the supplier
• Import permits or licenses, where applicable
• Original Certificate of Origin (if claiming preferential duty treatment under a trade agreement)
• Other documents as required for specific goods

Payment Options for Clearing Commercial Goods

• Cash
• Debit or credit cards
• Business or bank certified cheques
• Pre-payment account
• Direct Bank Transfer through the National Bank of Dominica

Use of Licensed Customs Brokers and Tariff Clerks

• Businesses must hire a licensed Customs Broker or use registered and licensed tariff clerks.
• Private persons importing goods with a CIF value over EC$4,000 must hire a licensed Customs Broker.

How Commercial Goods are Cleared

• Use the Single Administrative Document (SAD) on ASYCUDAWORLD.
• Documents must be submitted to a Customs Broker if required.
• Authorized employees must provide a letter of authorization from the company and a valid company ID.

Taxpayer Account (Trade Code) Number

• VAT-eligible commercial traders must use their VAT ID as the trader code number.
• Non-VAT-eligible commercial traders must use their Inland Revenue Tax ID.
• Non-commercial traders with a valid Tax ID should use it as their trader code.
• Non-commercial traders without a Tax ID must obtain one from the Inland Revenue Division.

Clearance Process

1. Collect shipping documents from a local agent and pay relevant fees.
2. A Customs Broker or authorized agent prepares the commercial declaration and submits it to Customs via ASYCUDAWORLD.
3. Proceed to the Customs Cashier to pay applicable fees after assessment.
4. Goods are examined at the port or warehouse, if required.
5. Upon verification of all customs requirements, a Customs Release Order is generated and triggered to DASPA for release of the goods.

Animal Importation

Persons wishing to import live animals (e.g., dogs, cats, chickens, etc.) into Dominica must first obtain an Import Permit from the Veterinary Department of the Division of Agriculture. All live animals must be accompanied by a Health Permit from the exporting country.

Animal Health Guidelines for Obtaining an Import Permit

• Dogs and cats must be immunized with an approved Rabies Vaccine by an official veterinarian, indicating type, serial number, date of expiration, and date of administration. Vaccination must be at least 30 days and not more than 1 year prior to exportation.
• Animals must be examined by a licensed and accredited Veterinary authority in the exporting country, with a certificate issued indicating health status.
• Animals must be free from internal and external parasites.
• Animals must be tested and treated for Heartworms and certified Heartworm-free for export.
• Health records must include immunization status (e.g., DHLPP + C record or other endemic diseases).
• A blood sample must be sent to a reputable Rabies Reference Laboratory for RNATT*/FAVN testing. The result must show a serum antibody level of at least 0.5 IU/mL and be sent directly to Veterinary Services before issuing the import permit. The test must be done at least one month after vaccination.
• An Import Permit will be issued once all requirements are met and sent to the importer via fax or email.

Animals and associated documents will be examined upon arrival at the Port by a Quarantine Inspector, who reserves the right to reject or accept the animal based on its condition.

NB: The Rabies test may take 3–4 weeks or longer. Please plan your travel accordingly. Processing and other fees may apply.

For more information on importation of meat and meat products, contact the Livestock Development Unit, Division of Agriculture, Botanic Gardens, Roseau:

• Telephone: (767) 266-3827 / 3824
• Fax: (767) 448-8632 or 767-448-7999
• Email: livestockdevunit@dominica.gov.dm

Customs Requirements

The importation of live animals into Dominica is subject to the following procedures (Part V, Importation, Customs Act #20 of 2010):

• Payment of Import Duty in accordance with the Customs Import and Export Tariffs (Amendment) S.R.O 30 of 2010
• Customs Service Charge as per the Customs Service Charge Imposition (Amendment) Order, 2016
• Environmental Surcharge under the Solid Waste Management (Validation) Act, 2006
• Value Added Tax as per the Value Added Tax Act 7 of 2005

A detailed Customs Declaration must be submitted for processing, and all applicable duties and taxes (unless otherwise approved) must be paid prior to delivery of imported animals. Customs duties and taxes are calculated on the CIF value (Cost, Insurance, and Freight) of all imports in accordance with Section 80 of the Customs Act #20 of 2010.

Import Procedures

Customs trade procedures are the set of rules and regulations that must be followed when importing or exporting goods across international borders. These procedures are designed to protect national security, collect applicable duties and taxes, and prevent the smuggling of prohibited goods.

The specific customs trade procedures that apply will vary depending on the country of import or export, the type of goods being traded, and the value of the shipment. However, there are some general steps required before one can partake in cross-border trade:

1. Register for a customs number: This is a unique identifier used to track all of a business's customs transactions.
2. Prepare the necessary customs documentation: This includes information about the goods being traded, their value, and their origin and destination.
3. Declare the goods to customs: This can be done electronically or on paper.
4. Pay any applicable duties and taxes.
5. Clear the goods for release: Once the customs authorities have verified that all required documentation is complete and all duties and taxes have been paid, the goods can be released to the importer or exporter.