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
• Common External Tariff
• Value Added Tax Act
• Customs Service Charge Act
• Environmental Levy Act
• Movement of Persons Act
• Petrol Tax Act
• Yachting Act

Structure of Division

• Comptroller of Customs
• Deputy Comptrollers of Customs
• Administrators
• Supervisors
• Senior Officers
• Class I Officers
• Class II Officers
• Customs Guards

The following Duties and Taxes are currently administered by the Customs Division:

• Common External Tariff (CET)
• Value Added Tax (VAT)
• Customs Service Charge (CSC)
• Environmental Levy (EVL)
• Excise Tax (EXT)
• Petrol Tax (PET)