Personal items such as clothing, adornment, toiletries, furniture, and household appliances, whether new or used, can be imported free of customs duty by an eligible Returning Resident as outlined in Appendix A-1 of this Information Booklet.
Small household and other items carried as accompanied baggage are considered dutiable and may be detained until eligibility for Returning Resident status is confirmed by the Customs Department.
Note: Importation of building materials, tyres, kitchen cabinets, motorbikes, and automobiles are NOT duty-free.
Tools of Trade are defined as the instruments, tools, equipment, devices, and machinery used in the normal course of a person's profession, trade, or occupation, which do not require additional labor.
If it is intended to establish a business that will employ additional labor, any additional equipment required will not be classified as tools of trade and is dutiable. Assistance in determining whether the intended items for importation comply with the definition of tools of trade can be sought from the Customs Department through the Missions overseas or the Diaspora and Consular Affairs Department.
The determination of compliance is conveyed in writing, including an indication of the duty payable, if the items do not qualify for duty exemption. The definitive assessment of the items, however, can be made only on the clearance of the items. A concession for tools of trade is granted to each qualified individual within a family.
Description | Eligible Quantity | Quantity Shipped | Value of Items $ | Description | Eligible Quantity |
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