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Tax Exemptions

RULES GOVERNING THE APPLICATION OF THE LIST OF CONDITIONAL DUTY EXEMPTIONS
     
1.
 
 
A Member State may refuse to grant full duty exemption for any good eligible thereof under the List and may choose instead to apply a level of tariff on such good not higher than that provided in the Schedule of Tariff Rates.
 
 
 
2.

 
 
In a number of cases (for example, in connection with shipping and aircraft, for health, governmental, social and cultural purposes), while the scope of the duty exemption has been specified, each Member State is free to approve the beneficiaries (whether the individual, the institution or the organization) of the exemption.
 
 
 
3.

 
 
The reference in the List to goods for the use of international organizations or their personnel is understood to include inter-governmental organizations operating within the Common Market pursuant to an agreement in force between such organizations and the Govenment of one or more Member States.
 
 
 
4.

 
(a)

 
Where the goods produced by an enterprise do meet the qualifying conditions set down with respect to those goods in Schedule II to the Common Market Annex to the Treaty, that enterprise will not qualify for exemption from duty with regard to the materials utilised in the production of those goods.
 
 
 
 
(b)
This Rule will not apply to goods which are produced for export to third countries.
 
 
 
 
(c)
The Rule will have effect only with regard to concessions approved following entry into force.
 
 
 
 
(d)

 
This Rule will enter into force concurrently with the entry into force of the amended Common Market Origin rules established by the Council in July 1990, and the agreement by the Council with respect to the amendment of the Harmonised Scheme for Fiscal Incentives to take account of the provision of this rule.
 
 
 
5.
(a)
 
The items set down in Part I of the List of Ineligibles appended to the List of Conditional Duty Exemptions shall not be eligible for exemption or reduction of duty where they are imported for use in Industry, Agriculture, Forestry, Fisheries and Mining, except:
 
 
 
 
-
when the item is imported for use in new investment or substantial expansion; or
 
 
 
 
-

 
when the item is provided by a country or an international institution in the context of development finance with a view to assisting the economic development of the importing Member State, and when the agreement between the importing Member State and the donor country or international institution requires sourcing from a particular extra-regional source on a concessional duty basis.
 
 
 
 
(b)



 
The items set down in Part I and Part II of the List of Ineligibles appended to this List of Conditional Duty Exemptions shall not be eligible for exemption or reduction of duty where they are imported for use in circumstances contemplated in Section XI - For Other Approved Purposes (excluding 23 - Goods [including foodstuff] imported for use in rehabilitation or relief following natural disaster, as approved by the Competent Authority), except that this ineligibility will not apply where the Competent Authority is satisfied that the items are gifts or have been provided on a concessional basis.

 

Statutory Rules and Orders No. 42 of 2009
LIST OF CONDITIONAL DUTY EXEMPTIONS
 
 
 
General Heading
Item No.
Academic Robes
1
Advertising Material
2
Agriculture
3 (a)
 
3 (b)
 
3 (c)
 
3 (d)
 
3 (e)
Aircraft
4 (a)
 
4 (b)
 
4 (c)
 
4 (d)
Alliance Francaise
5
Archaeological Sites and Artifacts
6
Blind and Disabled
7 (a)
 
7 (b)
Computers
8
Containers
9
Contracts between Persons, Companies or Organisations and Government of Grenada
10
Cotton Goods
11
Coverings or Packages
12 (a)
 
12 (b)
Cultural Activities
13 (a)
 
13 (b)
 
13 (c)
 
13 (d)
Diplomatic, Consular and Other Representatives of Foreign States
14 (a)
 
14 (b)
 
14 (c)
Duke of Edinburgh Award Scheme
15
Economic and Social Development
16 (a)
 
16 (b)
Emblems
17
Family Planning
18
Films, Film Strips, Video and Sound Recordings (Educational, Scientific and Cultural)
19
Fisheries
20
Gifts, Charitable and Public
21 (a)
 
21 (b)
Governor-General
22
Government
23
GSPCA
24
Handicapped - Mentally or physically
25
Health Institutions
26 (a)
 
26 (b)
Household Effects
27 (a)
 
27 (b)
 
27 (c)
Indigent Children
28
Industry, incl. Forestry and Mining
29 (a)
 
29 (b)
 
30
Museum
31
Peace Corps
32
Personal Effects
33 (a)
 
33 (b)
 
33 (c)
Prime Minister
34
Protective Clothing
35
Public and Contract Officers
36 (a)
 
36 (b)
 
36 (c)
Public Bodies or Institutions
37
Public Utilities
38
Red Cross Society
39
Relief Supplies
40
 
41 (a)
 
41 (b)
 
41 (c)
 
41 (d)
 
41 (e)
 
41 (f)
 
42
Schools
43 (a)
 
43 (b)
 
43 (c)
Sporting Goods and Equipment
44
St. John's Ambulance Brigade
45
Bureau of Standards
46
Students
47 (a)
 
47 (b)
Technical Assistance
48
Television and Radio Broadcasting and Amateur Radio Operators
49 (a)
 
49 (b)
Tombstones and Memorials
50
Tourism
51 (a)
 
51 (b)
 
51 (c)
Trophies
52
Youth and Other Organisations
53
 
 
PART I
LIST OF COMMODITIES INELIGIBLE FOR CONDITIONAL DUTY EXEMPTIONS
 
 
 
PART II
LIST OF COMMODITIES INELIGIBLE FOR CONDITIONAL DUTY EXEMPTIONS

 

Customs & Excise Division

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D. Victor

Comptroller of Customs (Ag)

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