Duty-Free Shops
The Comptroller of Customs, in accordance with Section 126A of the Customs Act 1960, imposes the following conditions for the approval and operation of warehouses established to provide storage for goods to be sold under the in-bond or duty-free shop scheme.
• Approval
A warehouse keeper (the ‘concessionaire') shall set aside a building, or part of a building, in which to store the approved merchandise.
The building or part of a building must be approved as a Private Warehouse in accordance with the Customs Act 1960 (No. 35 of 1960).
Applications for the operation of an in-bond warehouse (duty-free shop) must be made in writing to the Comptroller of Customs stating:-
The corporate or business name of the entity or that of the individual wishing to operate the warehouse and their postal address;
The proposed location of the warehouse;
The general description of the premises to be used , together with a drawing of the plan, and
The type of goods intended to be warehoused.
Return to Top of Page
• Charges
The concessionaire may be required to pay to the Government of Grenada charges for the whole or part-time attendance of the proper officer in accordance with Regulations 88 and 89, respectively, of the Customs Regulations 1961.
Annual licence to operate the duty-free shop to be paid at the Inland Revenue Department (IRD).
Payment of duties and taxes must be paid within three (3) days after receipt of the processed entries.
Any outstanding duties and taxes owing to Government after a two (2) month period will be settled by deducting the amount from the quantum of the bond, after which the bond will be further reviewed.
The warehouse keeper (concessionaire) is required to make a proper request, on the prescribed form, only if an Officer is required to work outside of normal working hours, for which the warehouse keeper must pay overtime.
Overtime payment by the warehouse keeper to be paid to Customs Accounts division one (1) week after submission of the C18 form by the Customs department, and receipt shown to the Supervisor of the General Office.
Return to Top of Page
• Bond
The concessionaire must enter into a ‘bond' for each warehouse with one or more sufficient sureties in an amount to be determined by the Comptroller of Customs.
A separate bond must be entered into for the removal of duty-free goods from the place of importation to the warehouse of duty-free shops or when transferring duty-free goods between bonded warehouses and/or duty-free shops.
Bond to be reviewed every three (3) years, or as deemed necessary to ensure the duty liability does not exceed the quantum.
Return to Top of Page
• Articles permitted to be deposited in an ‘in-bond' warehouse
The goods which may be deposited in an ‘in-bond' warehouse are restricted to those articles specified in Appendix A hereto and as may be amended from time to time.
Goods may not be warehoused for a period exceeding two years.
Return to Top of Page
• Entitled Persons
The persons to whom duty-free sales of goods ‘in-bond' may be made are restricted to the following:
• I. ‘Bona-fide' visitors to Grenada , including
Personnel of foreign aircraft and ships;
Transient military;
• II. Resident Diplomats and other foreign personnel accredited to the Government of Grenada;
• III. Grenadian residents intending to travel overseas.
Provided the requirement of conditions 13 to 23 are complied with.
Imported Goods for sale in an ‘In –Bond' Warehouse.
Return to Top of Page
• Intact Packages
Imported goods intended for warehousing must be separately invoiced and packed in intact packages as distinct from goods intended to be duty paid for local sales. On arrival such goods must be entered for warehousing in a private warehouse or duty-free shop, using the Customs Procedures Codes S702 or S703 or as appropriate.
Return to Top of Page
• Procedures for the Entry of Goods for Warehousing
All documents (C-24, C-30) and the appropriate number of warehousing entries
5 copies) must be lodged at the Duty Free Desk (General Office) for processing. In addition, a permit to remove goods under bond prior to entry (C24) must be prepared in order to move the goods form the importing station to the warehouse or duty-free shop.
Once the entries have been passed and any charges applicable collected the original and statistical copies will remain at the Customs Headquarters. You must then advise the warehouse or ‘in-bond' officer of the importation. The remaining documents should be taken to the import station where the import officer will verify that the packages agree with the description, marks and numbers as entered.
If found correct, the officer will note the entry to the officer in-charge of the warehouse, “Please receive and warehouse …………………. Packages”.
In cases where any packages are landed in bad order, the officer in-charge of the import station will carry out a full examination of the particular package or packages before authorizing delivery and a record of the examination will be made on the entry.
The officer at the import station will retain a copy of the entry for his/her files.
A further copy of the entry will be handed to the warehouse keeper or his agent for attention of the warehouse or ‘in-bond' (duty-free shop) officer, as appropriate.
The importer or agent will take the goods to his bonded premises to await the arrival of the officer who, having been previously advised of its arrival will examine the packages, taking the necessary information as regards description, marks and numbers.
Warehousing entries for goods intended for sale in an in-bond (duty-free) premises at the time of presentation must be accompanied by an application to the Comptroller of Customs to breakdown the packages into individual units, in which state they are to be offered for sale. This application must be made on Form C 30, and be accompanied by copies of the relevant invoices (5 copies), one copy of which must be filed at the “in-bond” warehouse for references.
Goods remaining in the warehouse for a period beyond two (2) years must be re-warehoused . An inventory of the goods must be taken, and physical stocks check done so as to ascertain correct stock balances. Any discrepancies must be settled by paying the requisite duties and taxes on the items.
A C-31 to be prepared listings the goods to be re-warehoused showing the following:
• I. Product ID
• II. Racking number
• III. “E” number and date
• IV. Description of item
• V. Importing Aircraft or Ship
• VI. Quantity
• VII. Date of Report
Return to Top of Page
• Racking
On being racked each item must be marked be the concessionaire with an identification tag that will show the customs entry number (the “E” number) and stock card reference number before the goods displayed in the duty-free shop.
Return to Top of Page
• Stock Cards
Stock cards must be prepared by the concessionaire from the duplicate sales invoices which will have been certified by the ‘in-bond' Officer. The stock card must provide the information outlined in Appendix B.
Return to Top of Page
• Stock Take
On the first working day of each month, stock shall be taken and separate returns showing receipts, sales and balances in respect of duty-free, duty paid and diplomatic sales shall be forwarded within fourteen (14) working days of the end of the month to the ‘in-bond' officer.
The concessionaire will be responsible for taking stock. The Officer in charge of the ‘in-bond' facility will verify the returns with the physical stock held, the monthly shipping bills presented and the stock cards.
Return to Top of Page
• Shortages
Any shortages discovered at the end of the stock taking period, or at any other time, or any goods delivered which are not supported by certified sales invoices must be explained to the satisfaction of the Comptroller, and any duty and taxes due thereon will be paid by the concessionaire forthwith.
Return to Top of Page
SALES
• Removal of goods from a Duty free shop
The concessionaire shall not remove or cause to be removed goods from the duty free shop except for the following reasons:-
• The sale of goods for export to a cruise ship passenger;
• The sale of goods for export to a visitor who has traveled by air;
• The sale of goods for export by personnel of foreign aircraft ships;
• The sale of goods for export by transient military personnel;
• The sale of goods for local consumption by diplomats and other personnel accredited to the Government of Grenada;
• The sale of goods for export by residents of Grenada intending to travel overseas;
• The sale of goods for local consumption, after all duties and taxes have been paid;
• The transfer of goods to another bonded facility following the necessary application and approval by the Comptroller of Customs, and
• The re-exportation of goods.
Return to Top of Page
• Cruise Ship Passengers
Before goods are sold from an ‘in-bond' shop to a cruise ship passenger, the concessionaire or his agent shall inspect a valid cruise ship pass or any other suitable form of identification of the cruise ship passenger and complete the sales invoice.
The cruise ship passenger shall sign the sales invoice and the following undertaking in the space provided:-
“I hereby declare that I am not domiciled in or ordinarily a resident of Grenada, and that I undertake to export from Grenada the above goods for which I acknowledge receipt. I understand that my duty free purchase must accompany me when I leave Grenada and may be subject to Customs inspection. I further acknowledge that failure to comply with these requirements could render me liable to prosecution”.
Return to Top of Page
• Visitors who have traveled by Air
Before goods are sold from an ‘in-bond' shop to a visitor who has traveled by air, the Concessionaire shall inspect the visitor's airline ticket and passport or other suitable form of identification and shall complete the sales invoices.
The visitor shall sign the sales invoice in the space provided giving the undertakings as outlined in 13. above.
Return to Top of Page
• Personnel of Foreign Airlines and Ships
Items may be sold duty-free to personnel visiting foreign aircraft and ships provided that they:-
• Are not resident in Grenada ;
• Are in possession of acceptable identification documents (e.g. passports, Pilots licence, seaman's book, etc.);
• Sign the undertaking outlined in paragraph 13 above;
• Export the goods within forty-eight hours of purchase.
Return to Top of Page
• Military Personnel
Transient military personnel visiting Grenada may purchase items free of duty provided they:-
• Are not resident in Grenada ;
• Are in possession of acceptable identification documents;
Sign the undertaking outlined in paragraph 13 above;
Export the goods within forty-eight hours of purchase.
Return to Top of Page
• Visitors
Visitors purchasing goods under conditions 13 to 16 (incl.), with the exception of wines, spirits and tobacco, may be permitted to leave the duty-free shop with their goods. However, on departure from Grenada they may be asked to declare the items purchased to a Customs Officer at the point of departure.
Return to Top of Page
• Spirits, Wines and Tobacco goods
Spirits, wines and tobacco goods sold to visitors may not be delivered duty-free ‘over-the-counter', except at Point Salines International Airport , but shall be delivered to the purchaser at the port or airport of departure for export under Customs supervision.
Where goods are delivered to a port of departure, the triplicate copy of the sales invoice (see condition 21, below) shall be attached to the package for certification by the customs officer, who must be satisfied that the goods have been duly exported. That copy shall be given to the concessionaire for attaching to the daily sales summary.
Return to Top of Page
• Residents of Grenada
Grenadian residents may be allowed to purchase goods duty-free subject to the following conditions:-
• The production of a valid airline/travel ticket and passport, the details of which must be recorded in full on the sales invoice;
• The resident must sign the sales invoice and the following undertakings in the space provided.
“I hereby declare that I am ordinarily a resident of Grenada and that I undertake to export from Grenada the above goods. I understand that my duty-free purchase will be purchase will be delivered to me at the point of departure, must accompany me when I leave Grenada and may be subject to customs inspection. I acknowledge that I shall be liable for the payment of the full duties and taxes on the items if I re-import them into Grenada within twenty-four (24) hours of my departure and that I may be liable to a proportion of the duties and taxes payable if I re-import the goods into Grenada after twenty-four (24) hours.
I further acknowledge that failure to comply with these requirements could render me liable to prosecution”.
• Sales of single items in excess of EC$300.00 must be notified by the concessionaire to the officer at the point of departure on the day of the sale.
No items may be purchased by or on behalf of residents ‘over-the-counter', other that at Maurice Bishop International Airport.
Return to Top of Page
• Resident Diplomats and other Foreign Personnel ‘accredited' to Grenada
Resident diplomats and other foreign ‘accredited' personnel may be permitted to purchase goods duty-free for local consumption on submission for proper identification or other acceptable written authority approved by the Ministry of Foreign Affairs. The sales invoice must be completed in accordance with paragraph 22 (i), (ii) and (iv) below.
In addition, the purchaser or authorized agent shall acknowledge receipt of goods by signing and giving his/her designation on the sales invoice.
Return to Top of Page
• Sales Invoices
All duty-free sales from an ‘in bond' warehouse must be accompanied by a sales invoice which must bear the customer's full name, address and signature. In addition, the full sale price together with the reference numbers from the identification tag to which the goods relate must be recorded, together with details of person's flight/voyage, airline ticket no., cabin no., and date of departure.
Sales invoices shall be in four (4) copies and shall be distributed as follows:-
• i. The original given to the purchaser;
• ii. The duplicate (Customs copy) to be attached to the daily sales summaries;
• iii. The triplicate shall be attached to the item for identification purposes and must be produced to the customs officer at the port or place of departure, on demand, and
• iv. The quadruplicate counterfoil is to be kept at the bonded premises.
Sales invoices shall be numbered and shall be issued in numerical sequence commencing with the lowest number.
Every sales invoice shall have printed thereon, the name company logo and address of the duty-free shop operate.
If any sales invoice is spoilt, the word “cancelled” shall be written across it, and all copies shall be retained for the purpose of customs audit.
The original sales invoices, properly completed and stamped by the concessionaire shall serve as the receipt. The concessionaire shall also stamp the valid cruise ship pass, airline ticket or other suitable form of identification with the approved stamp bearing the name and address of duty-free shop as evidence that a purchase has been made. Resident diplomats and other ‘accredited' personnel shall be exempted from this requirement.
A copy of each sales invoice is to be delivered to the ‘in-bond' officer together with a summary of each days sales in the form outlined in Appendix C.
Return to Top of Page
• Packaging
The concessionaire shall pack or cause to be packed in a paper or plastic bag on which must be printed on at least one side some suitable wording in permanent colour to identify it as goods having been purchased in a duty-free shop or area.
The concessionaire shall close, or cause to be closed, the bag so that the contents will remain secure, and all shall staple the receipt to the bag on delivery to the purchaser.
Goods purchased by diplomats and other ‘accredited' personnel shall be exempted from this requirement.
Return to Top of Page
• Delivery of Goods
(a) The concessionaire shall not deliver goods duty-free for export unless:-
• i. The purchase has given satisfactory evidence that he or she is a person entitled to purchase duty-free goods;
• ii. The purchase has given a receipt for the goods and has signed the undertaking on the sales invoice, and
• iii. The goods have been placed in ca bag, labeled as specified and secured in the manner provided.
(b) The concessionaire shall not sell or deliver goods duty-free for local consumption unless:-
The purchaser is a resident diplomat or other foreign person ‘accredited' to Grenada , or is a person authorized in writing by a resident diplomat or other foreign person;
The purchaser or authorized representative has given a receipt for the goods, and
(c) The goods have been placed in a bag, labeled as specified and secured in the manner provided.
Return to Top of Page
• Others
Where goods are sold for local consumption, other than to persons who are entitled to purchase items free of duty, the person shall pay the duty paid price to the concessionaire for any items purchased.
A record of all duty-paid and duty-free sales, with supporting evidence, together with the appropriate customs entry(s), must be forwarded to the ‘in-bond' officer within fourteen (14) days of the end of each month.
Return to Top of Page
SAMPLES
• Samples for Distribution
Samples for distribution, which have commercial value when imported separately, shall be duty paid in the normal way, but if enclosed in a package entered for warehousing they must be immediately removed from the packages and duty paid.
Return to Top of Page
• Samples for Display Purposes
Warehoused goods required for display purposes may be released to the concessionaire under the security of this bond, on his application in writing to the officer in charge of the warehouse. Each such application must describe the goods to be released according to the details recorded on the identification tag. Samples released for display may not be sold unless they are first withdrawn form display and returned to the ‘in-bond' warehouse. The Comptroller may at any time cause a check to be made of any goods released as samples under bond.
Return to Top of Page
• Comptroller's Directions
The Comptroller of Customs may at any time for any reasonable cause varies, amend or remove any of the aforementioned conditions.
Return to Top of Page
APPROVED GOODS
- Apparel including Swimwear, Sweaters, Cardigans, Pullovers, Blouses, Ties, Socks, Scarves, T-Shirts, etc.
- Binoculars
- Chinaware
- Cigarettes- locally manufactured or imported in containers of not less than 200 units each
- Cigars
- Compact Discs
- Cosmetics
- Cutlery including Swiss Army Knives
- Crystal ware
- Earthen ware
- Electrical and electronic components
- Figurines
- Imported spirits liqueurs and wine
- Handicrafts
- Jewellery
- Leather and imitation leather goods
- Locally manufactures goods
- Locally manufactured spirits, liqueurs and wine
- Mechanical lighters
- Perfumery
- Pens
- Photographic cameras and accessories, excluding film
- Pipes, cigar and cigarette holders
- Pre-recorded audio and video tapes
- Projectors
- Silverware
- Souvenirs of Grenada
- Sunglasses and readers
- Table linen
- Telescopes
- Tobacco
- Watches
APPENDIX A
STOCK CARD
COMPANY'S NAME
Shop: Address Card No.: 122
Description of Goods: Paris Fleur Parfum Spray 50ml
Tariff No.3303-009
DATE RECEIVED IN SHOP |
ENTRY |
NUMBERED RECEIVED |
CIF VALUE PER ITEM |
DUTY LIABILITY PER ITEM |
DATE SOLD |
QUANTITY SOLD |
BALANCE IN STOCK |
INITIALL
OPERATOR |
DATE OF STOCK TAKING |
FOR OFFICERS USE |
DUTY
FREE |
DUTY PAID |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$EC |
$EC |
|
|
|
|
|
|
|
16.12.99 |
LO39879 |
24 |
80.00 |
77.00 |
29/1/00 |
4 |
2 |
18 |
GRT |
06/02/00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Return to Top of Page
APPENDIX B
STOCK CARD
COMPANY'S NAME
Shop: Address Card No.: 122
Description of Goods: Paris Fleur Parfum Spray 50ml
Tariff No.3303-009
DATE RECEIVED IN SHOP |
ENTRY |
NUMBERED RECEIVED |
CIF VALUE PER ITEM |
DUTY LIABILITY PER ITEM |
DATE SOLD |
QUANTITY SOLD |
BALANCE IN STOCK |
INITIALL OPERATOR |
DATE OF STOCK TAKING |
FOR OFFICERS USE |
DUTY
FREE |
DUTY
PAID |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$EC |
$EC |
|
|
|
|
|
|
|
16.12.99 |
LO39879 |
24 |
80.00 |
77.00 |
29/1/00 |
4 |
2 |
18 |
GRT |
06/02/00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Return to Top of Page
SCHEDULE C
DAILY SUMMARY OF SALES
COMPANY NAME
MONTH: January 2012 DAY: 17th SHEET NO.:6 of 10
BILL NO. |
ENTRY NO. |
STOCK CARD NO |
DESCRIPTION |
TARIFF NO. |
QUANTIY |
CIF VALUE |
DUTY LIABILITY |
SALES |
DUTY FREE |
DUTY PAID |
$ |
C |
$ |
C |
$ |
|
|
|
|
|
|
TOTAL B/F |
|
|
123456 |
L034567 |
122 |
PERFUME |
3303-009 |
- |
1 |
80 |
00 |
77 |
00 |
104 |
123457 |
L021959 |
009 |
LEAD CRYSTAL |
7013.210 |
1 |
- |
- |
- |
- |
- |
84 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TOTAL C/F |
|
|
|
|
|
