VISION
Our vision is to become an efficient and effective Customs administration in accordance with international standards, thereby enhancing compliance and improving customer service.
MISSION
To assist in
-
securing the social, economic, ecological environment of our country
-
collecting revenue due to government
-
facilitating the movement of cargo and travellers
in accordance with all laws and regulations relating to Customs and with prudence, equity, integrity and impartiality.
VALUES AND PRINCIPLES
The Customs and Excise Division is committed to delivering its programs with utmost professionalism, fairness, skill and a high standard of conduct. The following values and principles guide the actions of all Customs and Excise Division employees:
- Integrity: representing the Customs and Excise Division in an ethical, moral and honest manner
- Transparency: an open and clear approach in the application of customs laws and procedures
- Equity: fairness and impartiality for all clients
- Courtesy: treating all clients with respect and expecting that clients will treat Customs and Excise Division employees in the same way
The Customs and Excise Division is responsible for:
- Processing of documents for the importation and exportation of goods
- Collection of import and export duties (customs revenue)
- Accounting for customs revenue
- Facilitating tax refunds
- Enforcing import and export prohibitions and restrictions in accordance with laws
- Encouraging compliance by facilitating the clearance of legitimate imports and exports at ports, airports, warehouses parcel post, courier services and sufferance wharves
- Facilitating the entry and departure of ships and aircrafts to and from ports, airports and marinas
- Facilitating bonds and deposits relative to import and exports, including private warehouses and in-bond facilities
- Facilitating concessions
- Seizure of drugs and contraband items
- Processing of air and sea passengers and their baggage
- Facilitating stakeholders outside of working hours
Customs Legislation (available at the Government Printery)
- Customs Act
- Value Added Tax Act
- Customs Service Charge Act
- Environmental Levy Act
- Movement of Persons Act
- Common External Tariff
- Petrol Tax Act
- Yachting Act
STRUCTURE OF THE DEPARTMENT
- Comptroller of Customs
- Deputy Comptrollers of Customs
- Supervisors
- Senior Officers
- Class I Officers
- Class II Officers
- Customs Guards
Our main office is located at Burns Point in St. George's near the St. George's Port, however, there are several outstations where officers are present. (See below).
The Division is divided into the following sections, each overseen by a Supervisor;
Grenville Port,
Carriacou,
Compass Shipping Warehouse - St. George's and Sauteurs,
Grenada Marine
Maurice Bishop International Airport,
Amerijet Warehouse,
Tropical Warehouse,
Prickly Bay Marina
Le Phare Bleu,
St. George's Port,
GYC Marina
General Office – Concessions Desk, Couriers (DHL, FedEx), Warehousing, Duty Free Shops, Grenada Postal Corporation, C-24's (Pre-Deliveries), Petroleum (Sol, Chevron, Petro Caribe)
Enforcement – Mobile Anti-Smuggling Team (MAST), Post Import Audit Team & Intelligence Unit (PIAT)
Accounts
The following Duties and Taxes are currently administered by the Customs Division:
- Common External Tariff (CET or Duty)
- Value Added Tax (VAT)
- Customs Service Charge (CSC)
- Environmental Levy (EVL)
- Excise Tax (ET)
- Petrol Tax
All goods imported or exported must be declared to Customs. With the exception of some goods carried as passenger's baggage or some postal parcels, the declaration should be made using the Caribbean Single Administrative Document (CARISAD) commonly known as the Customs entry form. You may appoint an agent or customs broker to complete this form on your behalf; however, it is your responsibility as the importer/exporter to ensure the accuracy of the information provided on the declaration. |
