Grenada Customs & Excise is the main Government Division charged with controlling imports and exports to and from Grenada, for customs purposes and on behalf of other Government agencies. All goods imported into Grenada must be declared to Customs on arrival in one form or another. Our involvement with exported goods starts at the time the goods are declared for export. This could be at business premises or the Port or Airport when they leave the country. The export should not proceed until clearance is given by Customs. We work with other Departments in order to speed up the clearance of your goods – otherwise the logistics of the importer or exporter liaising with all the relevant agencies would be difficult. If delays are to be avoided it is important to get the documents right. Errors or discrepancies may cause delays.
An import is defined as the movement of goods into Grenada from outside territories for personal or commercial reasons. It is important to understand the differences in the law for the treatment of regional imports, as opposed to International imports.
You export when you send goods from Grenada for whatever reason. For customs purposes the term “export” generally means the movement of goods to a destination outside of the customs territory of Grenada.
Imports and exports are subject to various Customs Laws, Regulations and Prohibitions. You must abide by these "control" measures, so it is a good idea to know what you are getting involved with. When mistakes happen, Grenada Customs & Excise can under the terms of the Laws and Regulations impose various penalties against you, or even seize your goods. Our website is designed to give you guidance to avoid some of the difficulties which can be encountered when importing and exporting goods.
You may appoint a representative to make an import/export declaration on your behalf. If something in the declaration needs an explanation, we will still look to you as the legally declared importer/exporter and not the agent for clarification; it is your responsibility as the importer/exporter to ensure the accuracy of the information provided on the declaration.
We strongly recommend therefore that it is in the best interest of importers/exporters to check the accuracy of any customs declarations made on their behalf. It is good practice to ensure that you request, receive and obtain copies of all declarations made to customs from your nominated agent.
Imports and exports are subject to various Customs Laws, Regulations and Prohibitions. You must abide by these "control" measures, so it is a good idea to know what you are getting involved with. When mistakes happen, Grenada Customs & Excise can under the terms of the Laws and Regulations impose various penalties against you, or even seize your goods. Our website is designed to give you guidance to avoid some of the difficulties which can be encountered when importing and exporting goods.
When you import, you may come across a number of licensing requirements. Consult a Customs Officer in all instances of doubt or uncertainty. Import licences are obtained from the Department of Trade.
An export licence may be needed for a wide range of goods. These include live animals, animal products, endangered species and cultural goods such as antiques over 50 years old. Controls on the export of ozone depleting substances, are also to be considered. Export licences are obtained from the Department of Trade.
The entitlement to a preferential rate of duty depends on the product meeting its relevant Origin Rule. These rules vary according to the product and the preferential trade agreement concerned. They require either that the product is wholly produced in the preference country or that it has been manufactured there in accordance with particular rules.
You must obtain a Tax Identification Number (TIN) from the Inland Revenue Department (IRD) for your import/export account. A TIN is a six digit number required by Grenada Customs & Excise to allow importers/exporters to obtain Customs clearance via ASYCUDA World (Automated System for Customs Data). Your TIN is unique, and your registration is a one-off process. If you are presently paying another tax type such as Income Tax, Property Tax or Value Added Tax (VAT) then you should already have a TIN. Ensure that the Inland Revenue Department has your proper address and contact information. Only the Inland Revenue Department can issue your TIN.
Reasons why you should have a TIN:
You need your TIN to complete your Customs Entry (To clear goods on import)
To obtain a Professional Licence (e.g. Contractors & Wiremen)
For Draftsmen applying for approvals from Physical Planning for Plans
To process your application for concession from Inland Revenue.
To licence or renew your 'T' or 'H' Vehicle Licence.
You can be registered at the Inland Revenue free of charge. Simply download a Registration Form or Speak to our Tax Roll Officer and request/obtain a Registration Form for an Individual, Enterprise or Non-individual Enterprise.
You or the Tax Roll Officer can enter the required information on the Registration Form i.e. Name, Date of Birth and contact information. On submission/completion of the Registration Form to the Tax Roll Officer your TIN will be issued within two days.
Once you are sure that the goods may be imported, you have to determine the tariff classification number, the applicable tariff treatment, the rate of duty and the taxes you will have to pay when you import the goods. All of this information is contained in the Common External Tariff of the Caribbean Common Market. This document is available for sale at Grenada Government Printery.
You have to determine the correct tariff classification number for each item you are importing. Classification numbers are found in the Common External Tariff of the Caribbean Common Market (SRO 42/09). These numbers are used to determine the rate of duty that you must pay when importing.
Most trading countries use the Harmonized System (HS) as the basis of their classification systems. The first six digits of the classification number will be the same for all countries using the HS. The other four digits may be unique to Grenada.
It is important that you use the correct tariff classification number as this information helps to paint a true picture of Grenada 's economic situation. This information is used nationally to establish monetary policy and promote Grenadian interests abroad and internationally by foreign investors who are considering Grenada for potential business ventures.
Once you have determined the correct tariff classification number, you need to establish the applicable tariff treatment that applies to your goods before you can determine the rate of duty.
Where the goods you are importing are subject to a sale, the customs value should be based on the CIF price (cost, insurance, freight) plus certain other costs you may have incurred in purchasing the goods (e.g. some commissions, royalty and licence fees and even the value of materials you have supplied free of charge to a manufacturer).
This method of valuation is known as the transaction value and is used in the vast majority of importations. Where no transaction has taken place (e.g. you imported the goods on loan), a hierarchy of alternative methods of valuation should be used. Consult a Customs Officer in all instances of doubt or uncertainty in relation to valuation procedures.
Commercial samples and Goods for examination, analysis or test can get relief from duty and taxes and there are specific CPCs to cover this.
If you or your suppliers issue invoices with values quoted in currencies other than East Caribbean Dollars (XCD) these will need to be converted to XCD for customs duty and taxes purposes when declaring goods at import and export. The various rates of exchange can be obtained from any commercial bank in Grenada.
Carriers provide Grenada Customs & Excise with the appropriate documents to report the arrival of your shipments. The transportation mode determines what type of reporting document the carrier must use. As an importer, you also need to submit release and accounting documents, which you may prepare yourself or you may hire a customs broker to do so on your behalf. You will have to pay a fee for these services, which are established by the brokerage firm. A broker's services include the following:
obtaining release of the imported goods;
paying any duties and taxes that apply;
obtaining, preparing and presenting the necessary documents or data;
maintaining records; and
responding to any Customs concerns after payment. It is important to note that customs brokers do not work for the Government of Grenada and they are not public servants.
As the importer, you remain liable for all duties owing until they are paid. This applies regardless of whether or not you paid the amount to your broker. There are two options for obtaining release of your imported goods: accounting for and paying duties on shipments before they are released or paying duties after the shipments are released.
By using the Bond facility, you can fast-track the release of your goods by paying duties on your shipments after they are released by Grenada Customs & Excise. To take advantage of this privilege, you must follow an application process, which includes posting an approved amount of security with a commercial bank. This option is generally used by established importers with high import volumes.
When you import most goods by mail that are worth EC$20 or less, they MAY be exempt from duties. This exemption does not apply to alcohol or tobacco. Where SAD is not required it will still be necessary to pay any customs duties and taxes due and you will be given a receipt for any monies paid. Where a customs declaration is required, you must complete the SAD in the same way as you would for any other importation.
Grenada Customs & Excise will deliver to you any commercial postal shipments worth less than EC$1,500. With this delivery you will receive a Grenada Postal Corporation Form will be completed that will list the duty rate that applies to the item(s). This form shows the duty rate, the value for duty, the total duties and taxes owing on the imported goods and the Grenada Postal Corporation handling/storage fees. The Postal Corporation collects and remits any duties owing to the Grenada Customs on your behalf. Grenada Postal Corporation may charge you a fee to offset the costs it incurs to perform these functions.
In the case of commercial mail importations of goods valued at EC$1,500 or more, the importer will be advised that the shipment has arrived and then be required to present the appropriate Customs documentation to obtain release of the goods.
If you import goods worth EC$20 or less by courier, they MAY be exempt from duties. This exemption does not apply to alcohol or tobacco. Where a SAD is not required it will still be necessary to pay any customs duties and taxes due and you will be given a receipt for any monies paid. Where a customs declaration is required, you must complete the SAD in the same way as you would for any other importation.
Many international couriers transport large volumes of low-value goods. Unless we examine your shipment and find discrepancies in declared values, Grenada Customs can almost instantly release commercial goods you import provided the following applies:
the goods have an estimated value for duty of less than EC$1,500 and are not prohibited, controlled or regulated;
the courier has a written undertaking with you, or your agent, that the commercial goods will be accounted for and that the duties owed will be paid within the prescribed time; and you have posted a bond with us.
If your shipment is forwarded by courier and is valued at less than EC$1,500, the courier company will offer to complete the customs documentation on your behalf for a fee.
The courier will notify you when any shipments arrive that are worth EC$1,500 or more. You must account for the goods and pay the duties by cash, or certified cheque before Grenada Customs will release them. The courier can immediately deliver your goods after they are released if they operate a bonded facility.
Payments can be made in east Caribbean or U.S. funds using the following methods:
credit card
certified cheque or money order (payable to the Government of Grenada);
pre-payment accounts
You may also choose to have a broker pay on your behalf.
After your carrier reports a shipment to us, you may wish to move your shipment in bond to a licensed warehouse facility for Customs release. This means that goods can be moved outside of the Customs controlled area without having cleared Customs but they remain under Customs control.
You can place imported non-duty-paid goods destined for export in a bonded warehouse for an extended period. These facilities provide you with a complete deferral of the import levies of duties and VAT - not CSC and EVL while the goods remain in the warehouse provided they are eventually exported. Duties and other applicable import levies are payable only on the portion of goods that are removed from a warehouse for consumption on the Grenadian domestic market. Goods stored in a bonded warehouse are subject to examination and audit by Grenada Customs.
Grenada Customs & Excise has the authority to randomly select shipments for examination to verify compliance or to take samples in reasonable amounts. The frequency of examinations will depend on a variety of factors, including your compliance record and that of other persons or organizations involved with the shipment as well as the type of goods you are importing.
We may choose to examine your shipment for several reasons:
to detect prohibited or restricted items (e.g. pornography, narcotics) or smuggled goods;
to fulfill legislative requirements of other government departments (e.g. meat inspection, import permits); or
to ensure the goods comply with border services legislation (i.e. to verify their description, value, quantity and marking against the invoice information).
Because carriers are responsible for making shipments available to Grenada Customs & Excise for examination, you may ultimately have to pay for the examination costs associated with unloading and loading cargo. You may also have to pay special service charges for a Customs officer's time and travel costs when the officer conducts examinations and releases goods at locations other than designated Customs facilities or when you need after-hours service.
If you made an error in the accounting information provided to Grenada Customs, and we have not made a re-determination, you are required to correct the accounting declaration if the change is revenue-neutral or if you owe us money. The requirement to make a correction ends seven years after the date of accounting. If the change in the accounting information results in a refund of the duties or taxes paid to us, an application for a refund can be filed in most cases up to seven years from the date the goods were accounted for.
You must keep all records pertaining to your importations. This includes information relating to the quantities received, the price paid, the country of origin, vendor information, product information and all other related information. You must keep all records, whether in electronic or paper format, for seven years after the year of importation. Even if you use the services of a customs broker, you as the importer are responsible for keeping all records on the reporting, release, accounting and payment of duties and VAT on imported goods, as well as any later adjustments.
We believe that most of our clients voluntarily comply with the law once they understand their obligations and know how to meet them. When you comply with the law, your goods will be subject only to the occasional random examination, which reduces the release time of your goods and in turn, your business costs.
At Grenada Customs & Excise, we recognize that some people willfully attempt to break the law by falsifying accounting documents, smuggling or by falsely describing or undervaluing goods. The Customs Act allows us to apply penalties for technical infractions and, for the most serious offences to seize goods. To be fair and consistent, we judge each case against established parameters. We will prosecute for more serious offences, such as fraud. If you contravene the law, you can expect us to examine your goods more frequently until you establish a record of compliance.
All goods imported into Grenada for less than 18 months will qualify for customs duty-free entry as long as they are not imported for sale, for lease to a third party or for further manufacturing or processing. There are various provisions that render the goods non-taxable for the purposes of the VAT/CSC. These provisions generally apply to specific goods or goods imported under specific circumstances. For example:
commercial samples;
articles you import to be tested and specialized test equipment permanently attached to or installed on those articles; and
goods you temporarily import to use in an emergency (you must export any goods not consumed or destroyed during the emergency when they are no longer required).
Any item being exported from the state should be accompanied by a signed shipping bill as proof of export.
Narcotics; arms and ammunition; fruits and vegetables.
Note: Licensed firearms must be declared. A local licence can be obtained from the police.
Exports are recorded to ensure the following:
control of dangerous and regulated goods
collection of accurate information on Grenadian exports; and
control of the outbound movement of goods in transit through Grenada .
You should complete a Certificate of Origin (Form C70) when exporting locally manufactured goods so that the importer in the foreign country can claim preferential tariff treatment. You should forward a copy of the certificate to the foreign importer and keep a copy on file to provide to Grenada Customs if requested.
All exportations of goods to a foreign country to be returned to Grenada should be reported to Grenada Customs upon exportation. A shipping bill as proof of export will be required to facilitate the declaration and accounting process upon the return of the commodity.

Contact Information

Grenada Customs & Excise Division
Burns Point, St. George's
Grenada, West Indies.
Tel.: (473) 440-2239/2240/3588
Customs MIS: (473) 435-9622/23
Fax: (473) 440-5038
Email: gdcustoms@spiceisle.com

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