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Customs Duties and Taxes

The Customs and Excise Department has responsibility for the administration and collection of the following taxes:

• Customs Import Duty

• Consumption Tax

• Customs Service Tax

• Embarkation Tax

Please note there is currently no Value Added Tax (VAT) in Montserrat. There are also currently no Excise duties or export taxes levied or payable.

Income Tax and a number of other taxes are administered by the Inland Revenue Department - please see the links section for access to their website for details.

Customs Duties and Consumption Tax are levied on a wide range of goods imported into Montserrat. Details of the liability of goods and current rates of both taxes can be found in the Montserrat tariff. Montserrat is a member of CARICOM and imports from other CARICOM states may, subject to conditions, be exempt from payment Of Customs Import Duty (but not Consumption Tax)

Customs Service Tax is a flat rate tax, currently 5%, levied on all imported goods unless exempted by Order

Embarkation Tax is payable by all passengers at the point of departure from Montserrat and is collected for Customs by the airline or other carrier. There is a reduced rate for Montserratians and other CARICOM Nationals. Current rates are EC$45 and EC$25 (CARICOM) and the tax must be paid in cash. There are exemptions for some passengers details of which may be found in Ordinance 2/99.

NOTE: this information is intended as a brief guide only and may be subject to change without notice. Please contact us for further details as required.

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For more information on the Customs & Excise Department and our activities contact us at:

Telephone: 1-664-491-3816

Fax: 1-664-491-6906

E-mail: customs@gov.ms

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