INWARD AND OUTWARD DECLARATIONS
- Commercial cargo imported in passenger's baggage must be declared in the same manner as cargo reported on a cargo manifest.
The purpose of filing a declaration (inwards or outwards) is to ensure that:
a. All imports or exports are accurately detailed and accounted for;
b. All documents relating to the import or export are available for customs examination; and,
c. All obligations as required by law have been satisfied by the importer/exporter or agent.
Inwards Declarations shall be in the following types:
a. Home consumption:
b. Temporary importation
d. Simplified declaration
- Please note that suspense procedures such as warehousing transit and transshipment are defined in the 'Suspense Declaration Procedure’.
- The Outward Manifest is compiled after Declarations for all cargo intended for shipment on the particular ship or aircraft have been submitted.
- Commercial cargo exported in passengers’ baggage must be declared in the same manner as cargo exported on a cargo manifest.
Outward Declarations shall be in the following types:
a. Export of local produce
b. Temporary export
Export procedures for persons not claiming duty drawback.
Export declarations are completed in the same manner as an import declaration. An exporter who is not registered for VAT and is not claiming duty drawback has to complete the following steps:
- The Exporter/ broker completes and assesses the declaration in ASYCUDA and submits supporting documents such as permits, invoices and certificates if required.
- The exporter pays the export charges, if applicable, and then request selectivity
- The exporter /broker must submit a copy of declaration to carrier/agent which will be used to create a bill of lading or air-waybill on ASYCUDA.
- The customs officer at port of exit must release declaration in ASYCUDA by selecting Export release and complete export document.
Export procedures for persons registered for VAT and requesting drawback of Duty
Exports of goods for persons registered for VAT or requesting drawback of duty require an additional level of verification to ensure that the goods are accurately declared and that they leave the country. This will enable the exporter to claim these sales as zero rated when they file their monthly VAT returns, or file a claim for drawback with the Customs and Excise Division.
A Person registered for VAT or claiming drawback of duty and is exporting goods has to complete the following steps:
- The exporter must notify Customs at least 24 hours prior to packing their goods for export to ensure that an officer is present during the packing process.
- In the case of large shipments, the officer will conduct inspections at the VAT exporter’s premises. Inspection procedures for small export shipments are similar, but will be carried out at the place of export when the goods are presented to a Customs officer in unsealed cartons or packing material.
- Prior to commencing packing at their premises or presenting the shipment at the place of export, the exporter must complete their export declaration in ASYCUDA and attach commercial invoices that correspond to the information provided on the declaration.
- The officer will verify that the goods on the declaration and invoice are the same type and quantities as those being shipped. Once the packing is complete, the container will be sealed by the officer.
- The officer will certify that the goods have been properly packed for export and will include the seal and container numbers in the certification (using the Inspection Act).
- In the case of small shipments, the officer will carry out a similar verification and certification at place of export.
- In the case of large shipments, a Customs officer at the place of export will verify that the seals on the container are intact and that it is the same container that was certified by the Customs officer during the packing process.
- The master of the vessel or the commander of the aircraft will certify on the back of the VAT exporters copy of the declaration when the goods have been loaded on the vessel or aircraft. At this point, the exporter’s copy of the declaration will be returned to him or her.
N.B.: It is very important that exporters retain their certified copy of the export declaration for later verification by the officers of the Inland Revenue and/or Customs and Excise Divisions.