Goods Import Duties and Exemptions in a Specific Country, Study notes of Tourism

Download Goods Import Duties and Exemptions in a Specific Country and more Study notes Tourism in PDF only on Docsity! CUSTOMS PROCEDURE CODES (C.P.C.) IMPORTATION Goods Entered for Home use Ex-Ship or Aircraft or Queen’s Warehouse or Temporary Admission or Transit or Transhipment or Other Procedures. C400 GOODS LIABLE TO DUTY AND TAXES C401 GOODS SUBJECT TO CARICOM AREA ORIGIN TREATMENT Goods Granted Relief from Import Duty, Taxes and Levies. C402 GOODS ENTERED FOR USE IN INDUSTRY (No Taxes, VAT) C4021 WAIVER OF IMPORT DUTY ONLY FOR BUILDING CONTRACTORS; IMPORT DUTY EXEMPTED ONLY (6% CSC, VAT) C403 GOODS ENTERED WITH PURPOSES CONCERNED WITH TOURISM (No Taxes, VAT) C4031 DUTY FREE CLASS (A) SHOPS: 6% DUTY FREE LEVY ONLY (No VAT) C4032 DUTY FREE CLASS (B) SHOPS: 6% DUTY FREE LEVY ONLY (No VAT) C404 GOODS ENTERED FOR USE IN SHIPPING (No Taxes, No VAT) C4041 GOODS ENTERED FOR USE IN SHIPPING - IMPORT DUTY EXEPTED ONLY C405 GOODS ENTERED FOR AIRCRAFT (No Taxes, No VAT) C4051 GOODS ENTERED FOR AIRCRAFT - IMPORT DUTY EXEMPTED ONLY C406 GOODS ENTERED FOR EDUCATIONAL AND CULTURAL PURPOSES (6% CSC, VAT) C4061 GOODS ENTERED FOR PRIVATE SCHOOLS/UNIVERSITIES; (6% CSC, VAT) C4062 GOODS ENTERED FOR PRIVATE SCHOOLS/UNIVERSITIES - IMPORT DUTY EXEMPTED ONLY C4063 GOODS ENTERED FOR PRIVATE SCHOOLS/UNIVERSITIES - 12% CSC PAYABLE ONLY C4064 GOODS ENTERED FOR MUSICIANS; IMPORT DUTY EXEMPTED ONLY (6% CSC, VAT) C407 GOODS ENTERED FOR USE IN HEALTH PURPOSES; CHRONIC DISEASES (No VAT) C4071 GOODS ENTERED FOR USE IN HEALTH PURPOSES FROM CARICOM; CHRONIC DISEASES (No VAT) C408 GOODS ENTERED FOR GOVERNMENT AND GOVERNMENTAL PURPOSES (No Taxes, No VAT) C409 GOODS ENTERED FOR MILITARY FORCES (No Taxes, VAT) C410 GOODS ENTERED FOR DIPLOMATIC MISSIONS, INTERNATIONAL ORGANIZATIONS AND PERSONNEL (No VAT) C411 GOODS ENTERED FOR THE MOVEMENT OF PERSONS (No VAT) C412 GOODS ENTERED FOR FISHERIES (6% CSC, No VAT) C413 GOODS ENTERED FOR AGRICULTURE AND FORESTRY (No VAT) C414 GOODS ENTERED FOR MINING AND QUARRYING (6% CSC, VAT) C415 GOODS ENTERED FOR STATUTORY BODIES (6% CSC, VAT) C416 GOODS ENTERED FOR OTHER APPROVED PURPOSES (VAT) Goods under Special Cabinet or Ministerial Concession C417 COMPUTERS AND ACCESSORIES (6% CSC, VAT) C418 GOODS ENTERED UNDER S.R.O. NO. 22 OF 1974 (6% CSC, VAT) C419 RESERVED C420 GOODS ENTERED UNDER FISCAL INCENTIVE LEGISLATION (No Taxes, VAT) C4201 GOODS ENTERED UNDER FISCAL INCENTIVE LEGISLATION; ENCLAVE (No Taxes, No VAT) C441 RESERVED C444 ALL DUTIES/LEVIES EXEMPTED (No Taxes, No Levies, No VAT) C4441 0% DUTY CONCESSION ON ENERGY SAVING EQUIPMENT/DEVICES (VAT) Goods Entered for Home use Ex-Private Warehouse C450 GOOD LIABLE TO IMPORT DUTY C TAX AND CSC EX PRIVATE WAREHOUSE (VAT) C4501 GOODS EX PRIVATE WAREHOUSE GRANTED RELIEF FROM IMPORT DUTY AND TAXES; 12 % CSC ONLY (No VAT) C4502 GOODS EX PRIVATE WAREHOUSE GRANTED RELIEF FROM IMPORT DUTY AND TAXES; 6 % CSC ONLY (No VAT) C451 GOODS EX PRIVATE WAREHOUSE SUBJECT TO CARICOM AREA ORIGIN TREATMENT (VAT) C452 GOODS EX PRIVATE WAREHOUSE FOR USE IN INDUSTRY (No Taxes, VAT) C453 GOODS EX PRIVATE WAREHOUSE FOR USE IN TOURISM (No Taxes, VAT) C4531 GOODS EX PRIVATE WAREHOUSE - DUTY FREE CLASS (A) SHOPS: 6% DUTY FREE LEVY ONLY (No VAT) C4532 GOODS EX PRIVATE WAREHOUSE - DUTY FREE CLASS (B) SHOPS: 6% DUTY FREE LEVY ONLY (No VAT) C454 GOODS EX PRIVATE WAREHOUSE FOR USE IN SHIPPING (No Taxes, No VAT) C455 GOODS EX PRIVATE WAREHOUSE FOR USE IN AIRCRAFT (No Taxes, No VAT) C456 GOODS EX PRIVATE WAREHOUSE FOR EDUCATIONAL AND CULTURAL PURPOSES (6% CSC, VAT) C457 GOODS EX PRIVATE WAREHOUSE FOR HEALTH; CHRONIC DISEASES (No VAT) C458 GOODS EX PRIVATE WAREHOUSE FOR GOVERNMENT AND GOVERNMENTAL PUROSES (No Taxes, VAT) C459 GOODS EX PRIVATE WAREHOUSE FOR MILITARY PURPOSES (No Taxes, VAT) C460 GOODS EX PRIVATE WAREHOUSE FOR DIPLOMATIC MISSIONS INTERNATIONAL ORGANIZATION AND PERSONEL (No VAT) C461 COMPUTERS, PARTS AND ACCESSORIES EX PRIVATE WAREHOUSE (6% CSC, VAT) C462 GOODS EX PRIVATE WAREHOUSE FOR FISHERIES (6% CSC, No VAT) C463 GOODS EX PRIVATE WAREHOUSE FOR AGRICULTURE AND FORESTRY (No VAT) C464 GOODS EX PRIVATE WAREHOUSE FOR MINING AND QUARRYING (6% CSC, VAT) C465 GOODS EX PRIVATE WAREHOUSE FOR STATUTORY BODIES (6% CSC, VAT) C466 GOODS EX PRIVATE WAREHOUSE FOR OTHER APPROVED PURPOSES (VAT) C467 GOODS EX PRIVATE WAREHOUSE UNDER FISCAL INCENTIVE LEGISLATION (VAT) C4671 GOODS EX PRIVATE WAREHOUSE UNDER FISCAL INCENTIVE LEGISLATION; ENCLAVE (No Taxes, No VAT) C468 GOODS EX PRIVATE WAREHOUSE UNDER GOVERNMENT AGREEMENT OR OTHER LEGISLATION (No VAT) C4681 GOODS EX PRIVATE WAREHOUSE UNDER GOVERNMENT AGREEMENT OR OTHER LEGISLATION (PERSONNEL) (VAT) C469 GOODS EX PRIVATE WAREHOUSE GRANTED RELIEF FROM IMPORT DUTY (6% CSC, VAT) C470 GOODS EX PRIVATE WAREHOUSE UNDER SPORTING GOODS AGREEMENT (6% CSC, VAT) C471 GOODS EX PRIVATE WAREHOUSE FOR USE UNDER HOTEL AIDS ACT (6% CSC, VAT) C4711 GOODS EX PRIVATE WAREHOUSE FOR USE UNDER HOTEL AIDS ACT (No Taxes, VAT) C4712 GOODS EX PRIVATE WAREHOUSE FORUSE UNDER THE HOTEL AIDS ACT (No Taxes, No VAT) C472 GOODS EX PRIVATE WAREHOUSE 6% CSC ONLY (VAT) C473 VEHICLES EX PRIVATE WAREHOUSE FOR USE BY CHURCHES (6% CSC, VL, VAT) C474 VEHICLES EX PRIVATE WAREHOUSE FOR USE BY FARMERS (12% CSC, VL, No VAT) C475 VEHICLES EX PRIVATE WAREHOUSE FOR TAXI PURPOSES; DUTY EXEMPT ONLY (6% CSC, VL, VAT) C4751 VEHICLES EX PRIVATE WAREHOUSE FOR PASSENGER BUS; DUTY EXEMPTED ONLY (6% CSC, VL, VAT) C4752 DUTY FREE CONCESSION FOR PASSENGER & TAXI PARTS EX PRIVATE WAREHOUSE; 6% CSC ONLY (VAT) C476 RESERVED C477 OUTBOARD MOTORS EX PRIVATE WAREHOUSE FOR FISHERMAN (6% CSC, VAT) C4771 OUTBOARD/INBOARD MOTORS EX PRIVATE WAREHOUSE FOR FISHERMEN UP TO 129 HP OUTBOARD & 350 HP INBOARD (6% CSC, No VAT) C478 UNLEADED GASOLINE IMPORTED BY SOL EC LTD C479 LEADED GASOLINE IMPORTED BY SOL EC LTD C480 KEROSINE IMPORTED BY SOL EC LTD C481 DESIEL IMPORTED BY SOL EC LTD C482 LPG IMPORTED BY SOL EC LTD C483 UNLEADED GASOLINE IMPORTED BY TEXACO C484 LEADED GASOLINE IMPORTED BY TEXACO C485 DESIEL IMPORTED BY TEXACO C486 LPG IMPORTED BY TEXACO C487 RESERVED C488 GOODS PREVIOUSLY DECLARED DUTY C TAX CSC PAID BUT CERTIFIED SHORT SHIPPED SHORT LANDED OR SHORT PACKED C489 GOODS SECURED BY BOND C4891 VAT TRANSITIONAL BOND – C TAX SECURED BY BOND E352 RE-EXPORTATION AFTER TEMPORARY IMPORTATION AFTER INWARD PROCESSING E353 RE-EXPORTATION AFTER TEMPORARY IMPORTATION AFTER MANUFACTURING E371 RE-EXPORTATION AFTER WAREHOUSING OR FROM OTHER PREMISES UNDER CUSTOMS FISCAL CONTROL RE- EXPORTATION FROM GOVERNMENT WAREHOUSE E372 RE-EXPORTATION AFTER WAREHOUSING OR FROM OTHER PREMISES UNDER CUSTOMS FISCAL CONTROL E373 RE-EXPORTATION AFTER WAREHOUSING OR FROM OTHER PREMISES UNDER CUSTOMS FISCAL CONTROL RE- EXPORTATION FROM DUTY FREE SHOP E374 RE-EXPORTATION AFTER WAREHOUSING OR FROM OTHER PREMISES UNDER CUSTOMS FISCAL CONTROL RE- EXPORTATION FROM OTHER PREMISES E380 RE-EXPORTATION AFTER WAREHOUSING OF FROM OTHER PREMISES UNDER CUSTOMS FISCAL CONTROL RE- EXPORTATION FROM TRANSIT E390 RE-EXPORTATION AFTER WAREHOUSING OR FROM OTHER PREMISES UNDER CUSTOMS FISCAL CONTROL SUSPENSE Warehousing Entry to Warehouse or other premises under Customs Fiscal Control S701 ENTRY TO WAREHOUSE OR OTHER PREMISES UNDER CUSTOMS FISCAL CONTROL IN GOVERNMENT WAREHOUSE S702 ENTRY TO WAREHOUSE OR OTHER PREMISES UNDER CUSTOMS FISCAL CONTROL IN PRIVATE WAREHOUSE S703 ENTRY TO WAREHOUSE OR OTHER PREMISES UNDER CUSTOMS FISCAL CONTROL IN DUTY FREE SHOP S704 ENTRY TO WAREHOUSE OR OTHER PREMISES UNDER FISCAL CONTROL OTHER Intra-Warehousing Transfer for Re-Warehousing S771 INTRA-WAREHOUSE TRANSFERS. FOR REWAREHOUSING IN GOVERNMENT WAREHOUSE S772 INTRA - WAREHOUSE TRANFERS FOR REWAREHOUSING IN PRIVATE WAREHOUSE S773 INTRA-WAREHOUSE TRANSFERS. FOR REWAREHOUSING IN DUTY FREE SHOP S774 INTRA-WAREHOUSE TRANSFERS. FOR REWAREHOUSING OTHER Transit S801 THROUGH TRANSIT (FROM OFFICE OF ENTRY TO OFFICE OF EXIT) S802 TRANSHIPMENT (WITHIN PORT OR AIRPORT) OTHER Supplies for Ships and Aircrafts S900 DIRECT SUPPLY Destruction of Goods S920 DESTRUCTION OF GOODS BEFORE CUSTOMS CLEARANCE S921 AFTER WAREHOUSING IN GOVERNMENT WAREHOUSE S922 AFTER WAREHOUSING IN PRIVATE WAREHOUSE S923 AFTER WAREHOUSING IN DUTY FREE SHOP S924 AFTER WAREHOUSING OTHER To Secure Duty S925 DEPOSIT TO SECURE DUTY After Warehousing S971 AFTER WAREHOUSING FROM GOVERNMENT WAREHOUSE S972 AFTER WAREHOUSING FROM PRIVATE WAREHOUSE S973 AFTER WAREHOUSING FROM DUTY FREE SHOP S974 AFTER WAREHOUSING OTHER