Grenada

Returning Nationals

The Returning Nationals or “Welcome Home Programme”, as it is officially called, is an incentive package for Grenadian nationals who are returning from living abroad to permanently reside in Grenada.

The package involves the establishment of a ‘one-stop' Returning Nationals Facilitation Bureau at the Ministry of Finance. This means that the Customs Division and Immigration Department will no longer process applications for returning nationals.

What are the Benefits?

• “One–stop” facilitation bureau for processing applications
• 50% concession on a vehicle with an Environmental Levy (EVL):
  • 2% of CIF for new vehicles and up to 4 years old
• $75,000.00 allowance on household and personal effects

Important Notes:

• Effective June 1, 2017, concessions will not be considered on vehicles 5 years and older.
• A 6% Customs Service Charge is applicable on all imports under this programme.
• The exemption will be valid for three (3) years. If the vehicle is sold before three (3) years, the duties and taxes will be payable on the unexpired term of the exemption.
• Returning Nationals can purchase vehicles locally if so desired.

Who is Eligible?

Grenadian nationals who have been residing abroad continuously for seven (7) years and have decided to return to Grenada on a permanent basis.

Proof of Eligibility:

• Valid passport
• Proof of nationality (passport, birth certificate, etc.)
• One-way ticket to Grenada
• Retirement letter from the last place worked
• Pension letter

How the Process Works:

Contact the Returning Nationals Facilitation Bureau (Concession Desk) at the Ministry of Finance to make an appointment: +1 (473) 440-2731.

Attend appointment with:

• Relevant proof of eligibility (as specified above)
• Packing list of all items shipped or to be shipped to Grenada
• The value of the items included
• Information on the vehicle (if necessary)

Once all requirements are satisfied, collect your letter and proceed to Customs to clear personal belongings.
Note: Claims for concession must be done three (3) months before or after returning to Grenada.

Location:

The Bureau is located on the top floor of Building 3 of the Financial Complex (on the Carenage).
Telephone: +1 (473) 440-2731
Fax: +1 (473) 440-4115

Household & Personal Effects

Personal and household effects (new or used) include personal items of clothing, toiletries, furniture, household equipment and appliances, and tools of trade that are necessary to re-establish a home in Grenada.

Excludes: motor vehicles, building materials, foodstuff, and liquor.

Personal and household effects may be imported by qualifying Returning Residents free of CET, VAT and CSC. A complete and quantified Customs Declaration of the items on which concessions are requested should be presented to the Returning Nationals Facilitation Bureau at the Ministry of Finance, upon arrival.

Clearance of Household and Personal Effects

Upon receipt of a letter of concession from the Returning Nationals Facilitation Bureau at the Ministry of Finance, the returning resident will be required to have a Customs Declaration prepared by a Broker.

The Declaration must indicate all the items he/she has imported into Grenada, including the quantity and value of each item, as far as possible.

Time Frame for the Importation of Belongings

Household and personal effects or a vehicle can be shipped in advance of arrival, but they should arrive ideally no more than three (3) months before permanent return/relocation to Grenada. These items will remain in the custody of the Grenada Ports Authority.

Port storage dues will be charged and are the responsibility of the "Returnee". Items may be cleared by a representative/proxy of the "Returnee" after an amount is deposited with the Comptroller of Customs to cover the applicable duties.

This deposit can be recovered upon the applicant's arrival in Grenada, after the processing of a Customs Declaration.

If all belongings are not shipped in one consignment, the remainder can be brought in duty free (from the country where the "Returnee" resided) within three (3) months after the date of arrival in Grenada. Duty/Taxes will be payable on imported items in excess of the $75,000.00 allowed value.

Extensions

An extension may be granted in extenuating circumstances by application to the Comptroller of Customs, within three (3) months of the "Returnee's" arrival in Grenada.

The applicant must therefore ensure that all items intended to be imported are indicated to the Customs Officer during the initial interview, as only these items will be considered for an extension.

Vehicles

A vehicle can be either imported or purchased locally from an authorized motor vehicle dealer. Qualifying returning residents are allowed to import one motor vehicle (new or used).

The vehicle must be imported from the country where the applicant resided continuously for the past seven (7) years immediately before returning to Grenada.

Note: A Customs Service Charge of 6% must be paid. Additionally, an Environmental Levy is applicable (new or used). If purchased locally, it must be done through an authorized dealer within three (3) months of the "Returnee’s" arrival in Grenada.

Conditions

• The vehicle shall not be sold, given away, exchanged, or otherwise disposed of within three (3) years without the payment of applicable duties.
• The vehicle may be sold after three (3) years without payment of customs duties (Residual Duties).
• The Comptroller of Customs must be informed of the custody of the vehicle if the "Returnee" leaves Grenada for a period of less than six (6) months.
• If the "Returnee" leaves Grenada for a continuous period of over six (6) months (except under special circumstances determined by the Comptroller), all applicable duties must be paid in full immediately.
• If any term of the agreement is violated, the Comptroller reserves the right to seize the vehicle pending payment of applicable duties in full.

NB: Persons can claim only once under the programme.

Note: The Customs and Excise Division is a distinct entity from the Grenada Ports Authority (an independent statutory body). Queries regarding storage charges must be directed to the Grenada Ports Authority, not the Customs and Excise Division.

Non-Commercial Goods Clearance

An Importer or his/her authorized agent is required to submit a declaration using the Simplified Single Administrative Document (SAD) for all imported non-commercial goods on which duty is to be collected.

Declaration Requirements

A typical declaration includes the following information:

• Name of Importer
• Port or Clearance office
• Manifest Registration Number
• Bill of Lading / Airway Bill Number
• Number and type of Packages
• Weight
• Freight Charges
• Description of Goods (when applicable)
• Customs Value (EC$) (when applicable)
• Tariff Number
• Invoices
• Import Licences
• Permits and Certificates (where applicable)
• Insurance Certificates (if goods were insured)

Importers must obtain an authorized stamped Simplified SAD from the shipper or consolidator (agent), purchase the required stamps, and then proceed to the Customs Area.

Clearance Procedure

1. Obtain an entry pass from Grenada Ports Authority (GPA). Provide proper ID (National ID, Driver's Licence, Passport, etc.) to port security at the main gate.
2. A Senior Customs Official will conduct an interview and review the completed Simplified SAD to determine if physical examination is required.
3. If examination is required:
   • Examination Officer will examine and value the goods.
   • Importer or agent is responsible for opening, unpacking, repacking, and sealing packages.
   • Importer/agent must provide tools if needed for the examination.
   • Proceed to SAD Officer for processing and payment.
4. If examination is not required:
   • Interviewing Officer accepts declared value.
   • Importer proceeds to SAD Officer for processing and payment.
5. The SAD Officer will issue a receipt and release order.
6. Importer pays GPA port charges (sea freight only) and obtains an exit pass.
7. Exit pass must be shown to port security at both the transit shed exit and the port exit gate.

Important: Penalties apply for breach of Customs Laws and Regulations, including evasion of duties, taxes, and restrictions. Always consult a Customs Officer in cases of doubt or uncertainty.

Summary – Clearing Non-Commercial (Ocean)

• Collect documents from agent (waybill, SAD, invoices, etc.) and affix required stamps.
• Obtain GPA entry pass and present picture ID to port security.
• Proceed to transit shed to collect goods.
• Present completed documents to Interviewing Officer to determine examination requirement.
• If required, proceed to Examinations Officer.
• Proceed to SAD Officer for assessment and payment of duties.
• Obtain Release Order and receipt.
• Pay port charges and obtain exit pass.
• Present exit pass and release order to port security at exit points.

Summary – Clearing Non-Commercial (Air)

• Collect documents from agent (waybill, SAD, invoices, etc.) and affix required stamps.
• Proceed to transit area to collect goods.
• Present completed documents to Interviewing Officer to determine examination requirement.
• If required, proceed to Examinations Officer.
• Proceed to SAD Officer for assessment and payment of duties.
• Obtain Release Order and receipt.

GATT / WTO — Customs Valuation

Official guidance on customs valuation under GATT/WTO. Download the PDF here: GATT/WTO Customs Valuations (PDF)

Customs Regulations

SRO 13 of 2018 came into effect on May 25, 2018. This Law, an updated version of SRO 17 of 1961, enables the staff of the Customs Division to streamline operations with its legislative obligations as outlined in the Customs Act 2015.

This regulation is part of an ongoing Customs Reform Agenda initiated by the Government of Grenada in collaboration with the International Monetary Fund (IMF), to enhance services at ports of entry and maximize the efficiency of revenue collection.

The updated regulation addresses the disparity between SRO 17 of 1961 and the updated Customs Act of 2015. This improved legislative framework allows both the Customs and Excise Division and stakeholders to function under all relevant laws and regulations with equity, integrity, and transparency, while supporting the Customs vision to enhance compliance and improve customer service.

The Customs Division has implemented systems to ensure all stakeholders familiarize themselves with the document so that activities and decisions are informed. A team has been established to implement and monitor the process.

Some sections of the Law are new, while others have been revised to reflect current operations. Specific obligations apply to brokers, agents, and traders, with areas of mutual interest including: obligations under the Customs Computerized System, Customs Declarations, Inward and Outward Reporting, Warehousing, and Payment for Additional Services.

The new legislative framework is expected to drive continuous improvement in service delivery. All concerned are urged to review the document as a matter of urgency. Customs Regulation 13 of 2018 is available for purchase at the Government Printery.

Declaration Payments

Payment of Declarations can be done at the designated customs offices.

• The cashier will only accept the amount calculated on the assessment notice.
• Importers/Exporters or Brokers can access the Declaration at any time and print a receipt.
• When available, the cashier can scan the barcode on the assessment notice to retrieve the declaration payment details.
• Payment is effectuated by the input of the required information in the system.
• The cashier must ensure that the amount tendered corresponds with the amount indicated on the payment form prior to validation.
• Other payments which are not Declaration-based, but are for transactions such as warehouse fees, rent, licences, fines, and penalties, can also be made in like manner on the same receipt as that for the Declaration.
• The Customs Cashier, after verifying the amounts tendered by the payee, must validate the payment in the accounts module.

The following shows the particulars of the Customs Receipt number after validation of payments:

                    R Customs payments Series Number
                    250 Sequence number
                    

Note: The system will attach the electronic receipt to the corresponding Declaration and add the Customs Receipt number to its first page. The payee can access the information on the Declaration at any time and print out a receipt.

Forms/Documentation

• Accounts of Stores Form (C9)
• ASYCUDA World User Registration Form
• Clearance for Steamship Form (C8)
• Customs & Excise Authorization Form
• Request for Extra Attendance of Officers Form (C18)
• Request to Amend, Delete or Cancel Assessed Entry Form
• Returning Resident Occasional Importer Registration Form

For downloadable forms, please visit the Customs Forms Page .