All goods imported into Grenada for less then 18 months will qualify for customs duty-free entry as long as they are not imported for sale, for lease to a third party or for further manufacturing or processing. There are various provisions that render the goods non-taxable for the purposes of the VAT/CSC. These provisions generally apply to specific goods or goods imported under specific circumstances. For example:
- commercial samples;
- articles you import to be tested and specialized test equipment permanently attached to or installed on those articles; and
- goods you temporarily import to use in an emergency (you must export any goods not consumed or destroyed during the emergency when they are no longer required)
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