Any goods being imported through either land, sea or air customs areas shall be subject to the following specific general customs procedures:
- Submit a detailed customs declaration as per the approved form including all information about the goods and accompanied with all documents required.
- Declaration of goods and cash for passengers.
- Register customs declaration with the competent customs officer.
- Transfer goods to examination, checking and inspection.
- Evaluate goods for the purposes of payment of customs duties.
- Release of goods.
An Importer or his authorized agent is required to submit an Import Declaration for imported goods. The typical declaration should include the following documents: |
- Invoices giving such details as type of goods, nature of goods and weights,
- Bills of Lading or Air WayBill,
- Insurance Certificates showing premium if goods were insured,
- Import Licences,
- Permits and Certificates where applicable,
- and Value declaration forms for goods over five hundred dollars should also be attached.
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After documentation has been properly and accurately completed it should then be lodged for processing. A minimum forty eight (48) hour processing period is required for all documents lodged at the Customs lodgement box.
If all the information supplied is correct the declaration will be passed, and assessed. The amount stated on the assessment notice should be paid to the cashier before going to the relevant transit shed(s) to release the cargo.
In the absence of invoices, goods may be examined and valued on a form C22.
A formal entry must be processed for all manifested and commercial goods. Certain goods may be released pending formal entry after first having the necessary permission guaranteeing the duty and tax liability. Manifested gift packages may be exempt from formal entry.
The onus is on the importer or his agent and not the Customs Officer, to open, unpack, re-pack and seal packages before and after examination. When necessary the importer or his agent must provide certain tools to facilitate the examination of goods. The taking of samples is legally provided for. When the officer is satisfied that goods are duly entered he will issue an out of charge note to the Port Authority who will then deliver the goods.
Importers and Exporters are reminded that there are penalties for breach of the Customs Laws and Regulations, for evasion of duty, taxes and charges, and for evading the requirements regarding prohibitions and restrictions.
Consult a Customs Officer in all instances of doubt or uncertainty. |
