Customs Duties and Tax

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Where duties are applicable on imported goods all relevant duties must be paid before such goods can be released for consumption. Where export duties are liable such duties must be paid before the goods are allowed to be exported.

The following types of duties are liable on goods imported into this country:
  1. Import Duties
  2. Sales Tax
Import Duty

The rate of import duty varies according to the type of goods imported. The rate applicable to each category of goods is indicated in columns no. 4 of the First Schedule of the Customs Duties Order 1988.

Sales Tax

The rate of Sales Tax liable as stated in the Sales Tax (Order) 1977. Sales Tax have three rates of duty at 5%, 10% and 15% on gross value on all goods imported except those which are exempted. Goods exempted from Sales Tax have listed in the Sales Tax (Exemption) Order 1988.

The following goods liable to a Sales Tax of 15% are as follows:
  1. Beer, Ale, Stout and Porter,
  2. Intoxicating beverages falling under tariff code headings from 2205.10.100 to 2208.90.990 of the Customs Duties Order 1988,
  3. Cigars, cheroots, cigarillos, cigarettes, beads and other products falling under tariff code headings from 1402.10.000 to 2402.90.200 of the Customs Duties Order 1988.
Export Duty

Column no. 5 of the First Schedule of the Customs Duties Order 1988 indicates the rate of export duty applicable on a particular type of goods.

The word 'Nil' in Column no. 4 appearing against any class of goods in the First schedule denoted that no import duty is applicable to that class of goods whilst 'Nil' in column of the same Schedule, means that no export duty is liable on that particular class of goods.

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