INTRODUCTION In recognition
of the significant contributions of returning nationals to the socio-economic
advancement of Dominica, the Government took a decision to grant certain tax
concessions on motor vehicles and household goods imported by such persons upon
their resettlement in the country. This manual is
intended to provide relevant and up-to-date information to facilitate the
smooth resettlement of Dominicans living in the Diaspora. It is hoped that this
information will assist in clarifying certain processes and reducing or
eliminating any difficulties in the reentry process. In addition to information
on tax concessions, information is presented on other areas that the returnee
may find useful. Eligibility for Returning Resident Status A
person shall be deemed to be a returning resident if they have returned for
permanent residence, have attained the age of 18 years and fall within
any of the following categories: The Returning
Resident must prove prior ownership of the items in the country of residence
upon their importation into Dominica. Receipts and invoices for goods should be
made available upon request by the Customs Officer. The household and personal
effects must be kept by the Returning Resident for his/her personal use; and
may NOT be sold, lent, hired out, exchanged or otherwise disposed of after duty
free concession has been granted. Persons should note that concessions
on household/personal effects and motor vehicles will be granted to a returning
national ONLY ONCE. Only one member of a
family returning home will be eligible. A family returning home may consist of a husband, wife and
children below the age of eighteen (18). Documents Required to Determine Eligibility The
Customs and Excise Department administers eligibility for Returning Resident
concessions. In the case of motor vehicles, the Policy Formulation Unit of the
Ministry of Finance is responsible for the actual granting of duty free
concessions. The returning resident will be required to
attend a brief interview at the Customs and Excise Department and may be
referred to the Ministry of Finance by the Comptroller of Customs. It is advised that this be done immediately upon importation of the
goods in Dominica, and before beginning the process of clearance of the
imported items. In
order to establish eligibility as a returning resident, the following documents
must be presented to the Comptroller of Customs: CONCESSIONS GRANTED TO RETURNING
RESIDENTS Household
& Personal Effects Personal
and household effects (new or used) include personal items of clothing,
toiletries, furniture, household equipment and appliances and tools of trade
that are necessary to re-establish a home in Dominica. It excludes
motor vehicles, building materials, foodstuffs and liquor.
Personal and household effects may be imported by
qualifying Returning Residents free of Import duty and VAT. Please note that
Excise Tax (28%) and Custom Service Charge (3%) are applicable. A
complete and quantified Customs Declaration of the items on which concessions
are requested must be presented to the Comptroller of customs, upon arrival. Tools of Trade Tools
of Trade are defined as follows: That type and amount of instruments, tools, and devices as would be
usually used in the normal course and scope of a person’s profession, trade or
occupation without utilizing additional Labour. Tools
of Trade, whether used or new, will be admitted free
of Import Duties and VAT. Environmental Surcharge (1.5%) and Custom Service Charge (3%) are applicable. The Returning Resident
must satisfy the Customs Officer that the items are for the sole use of the
individual for purposes of income generation; the individual is qualified to
use them, they are of the type and quantity that can be used; and they are not
imported for sale. Tools of trade do not include plant machinery,
equipment and vehicles. Please note that a concession for Tools of
Trade is granted to each qualified individual within a family i.e. for more
than one person in a family, if necessary / appropriate. CLEARANCE OF HOUSEHOLD AND PERSONAL EFFECTS The returning resident
will be required to have a Customs Declaration prepared by a Broker. The
Declaration must indicate all the
items he/she has imported into Dominica including the quantity and value of
each item as far as possible. The “Returnee” will be required to attend a brief
interview at the Customs and Excise Department by a Senior Customs Officer who
will determine eligibility for Duty-Free Concessions. Note: Upon request, a container
may be inspected at the “Returnees” premises by the Customs Department. A fee of $25.00 per hour,
per officer is charged for the inspection / examination of containers ($30
after 8:00 pm). Mileage charges are also applicable for transportation of
containers to the “Returnee’s” destination. Importers are also expected to meet the
transportation cost of the Custom Officer to and from the “Returnees”
residence. All such charges are payable to the Comptroller of Customs. Time
Frame for the Importation of Belongings Household
and personal effects or a vehicle can be shipped in advance of arrival but they
should arrive ideally, no more than three (3) months before permanent
return/relocation to Dominica. They will remain in the custody of the Dominica Air
and Sea Port Authority. Port storage dues will be charged and are the
responsibility of the “Returnee”. Items may be cleared by a representative /
proxy of the “Returnee” after an amount is deposited with the Comptroller of
Customs to cover the applicable duties. This deposit can be recovered upon the
applicant’s arrival to Dominica, after the processing of a Customs Declaration. If
all belongings are not shipped in one consignment, the remainder can be brought in duty free (from the country
where the “Returnee” resided) within three (3) months after the date of arrival
in Dominica. Extensions
An
extension may be granted in extenuating circumstances by application to the
Financial Secretary, within three (3) months of the “Returnees”
arrival in Dominica. The applicant therefore ought to ensure that all
items intended to be imported are indicated to the Customs Officer in the
initial interview as these are the only ones that will be considered for an
extension. VEHICLES A vehicle can be either imported or
purchased locally from an authorized motor vehicle dealer. Qualifying returning
residents are allowed to import one
motor vehicle (new or used) free of Import Duty and VAT. The vehicle
must be imported from the country where the applicant resided continuously for
the past 7 years immediately before returning to Dominica. Note that excise tax
(28%) and Customs Service Charge 3% must be paid. Additionally, an
Environmental Surcharge of $3000 is applicable if the vehicle is 5 years
or older and 1% if the vehicle is less than 5 years old. If a vehicle is
purchased locally, it must be done
through an authorized motor vehicle dealer within three (3) months of the
“Returnees” arrival to Dominica. The
following conditions shall apply: CUSTOMS PROCEDURES WHEN
CLEARING VEHICLES Steps: Please follow the
order of the outlined procedures: 1. Attend interview at Customs and Excise
Division at the Woodbridge Bay in Fond Cole. In the event that the individual
qualifies for duty free concessions, a copy of the interview questionnaire and
a FTI 104 form will be issued. 2. Present the copy of the interview
questionnaire and a FTI 104 form to the Economic Policy Unit at the Ministry of
Finance, Kennedy Avenue, where the duty-free forms will be processed. 3. The vehicle / boat must be registered
at the Inland Revenue Division. A third party Insurance cover note for at least
one day must be obtained from a local provider in order to get clearance of the
vehicle from the Port to the Inspection and
Licensing Department. 4. Proceed to the Comptroller of Customs at
the Customs Department with copies of the registration and insurance documents,
to sign the agreement, process the declaration and pay the other applicable
fees. 5. Present all documents indicating payment
of Customs fees to the Port authority for release of the vehicle. REGISTRATION OF
VEHICLES Procedure: An import license is NOT required for the importation
of oversized vehicles. For information on restricted accessories please contact
the Licensing Department. Persons
importing vehicles that are left-hand drives are required to imprint the words:
“Left Hand Drive” at the back of the vehicle. Persons
not in possession of a valid Dominican license may drive on a valid overseas
license for up to three (3) months with a permit issued by the Traffic
Department. This can be obtained at the Ports of entry, upon arrival. A
Dominican license can be obtained with the presentation of a valid overseas
license and proof of Dominican citizenship. PASSPORT
APPLICATIONS PHASING OUT OF NON-MACHINE READABLE
PASSPORTS EFFECTIVE DECEMBER 30TH, 2007,
THE NON-MACHINE READABLE PASSPORTS WILL NO LONGER BE USEABLE. TO APPLY FOR THE NEW MACHINE READABLE PASSPORTS,
PERSONS MAY BRING IN NON-MACHINE READABLE PASSPORTS WHETHER VALID OR NOT,
ALONG WITH A COMPLETED APPLICATION FORM, 2 PHOTOGRAPHS AND A RECEIPT OF PAYMENT
FROM THE TREASURY DEPARTMENT. PERSONS
RECEIVING PASSPORTS ON BEHALF OF OTHERS MUST PRESENT A WRITTEN ORDER, FROM THE
PASSPORT APPLICANT OR PASSPORT HOLDER, AUTHORIZING RELEASE OF THE PASSPORT TO
THE BEARER OF THE WRITTEN ORDER. FOR APPLICANTS RESIDING OVERSEAS, THE ORDER
MUST BE NOTARIZED. IN ALL CASES
WHERE PASSPORTS ARE BEING RECEIVED, VALID IDENTIFICATION (LIMITED TO DRIVER’S
LICENCE, SOCIAL SECURITY CARD, OR PASSPORT), MUST BE PRESENTED IN ORDER TO
RECEIVE A PASSPORT, WHETHER FOR ONE’S SELF OR FOR A THIRD PARTY. FOR THE
CONVENIENCE OF THE GENERAL PUBLIC, APPLICATION FORMS FOR COMMONWEALTH OF
DOMINICA PASSPORTS ARE AVAILABLE AT THE FOLLOWING PLACES: PORTSMOUTH -
PORTSMOUTH POLICE STATION MARIGOT -MELVILLE HALL AIRPORT (IMMIGRATION OFFICE) CANEFIELD - CANEFIELD AIRPORT (IMMIGRATION OFFICE) ROSEAU -
TREASURY DEPARTMENT ON HILLSBOROUGH STREET -IMMIGRATION DEPARTMENT ON BATH ROAD DOMINICANS
RESIDING OVERSEAS AND OTHERS WHO WISH TO ACCESS THE FORMS ELECTRONICALLY
MAY DOWNLOAD THESE FROM THE FOLLOWING WEBSITES: 1.
“TOURISMDOMINICA.DM” …………GO TO HOME
PAGE AND CLICK ON “DOCUMENTS” 2.
“DISCOVERDOMINICA.COM/SITE/DOCUMENT.CFM MINISTRY OF LEGAL AFFAIRS The passport applicant has two processing options: (1) The application forms with the applicable fees may be sent to a relative
/ friend in Dominica who can also endorse the application and deliver it to the
Immigration Department. It is not advisable to mail the applications to the
Immigration Department as they are not responsible for mailing of passports to
applicants; neither can they endorse the applications. (2) The application forms and the applicable fees can be submitted to the
High Commission, Consulate or Embassy in the country where the applicant
resides. Additional fees will be charged to have the form couriered to and from
Dominica. The applicant will be contacted for pick-up by the relevant office,
upon the arrival of their new passports from Dominica. FIREARM LICENSES A
permit from the Commissioner of Police is required to use/import any
firearm/ammunition on which the applicant is seeking duty free concessions. The
applicant must provide a passport photo and a copy of their Firearm License to
the CID at Police Headquarters where a Firearm Application Form must be
completed. Persons who are not present license holders must obtain a
Certificate of Proficiency from either Platinum Security or the Dominica Rifle
Club. Processing time for applications is three (3) months. LAND PURCHASE For persons purchasing land in Dominica it is advisable to procure
the services of a local lawyer or real estate agency to facilitate the process. APPLYING FOR WATER CONNECTION Company Contact
Information: Documents needed: 1.
Copy of land Certificate of Title to
prove land ownership. If the applicant is a tenant, a letter of authorization
from the landlord is necessary. Procedure: APPLYING FOR ELECTRICITY CONNECTION Company Contact
Information: Documents needed: Procedure: ENROLLMENT IN SCHOOLS Documents
required; Birth Certificate, Immunization Record and a copy of the host country
school transcript. The local school must be contacted for other specific
requirements such as enrollment fees. POLICE RECORDS In
order to acquire a police record, two (2) passport photos and a Dominican ID
should be presented to the Superintendent of the CID. If the applicant is not
in Dominica, a letter must also be presented to the CID authorizing the
delivery of the police record to another individual. INVESTMENT INCENTIVES The
Government of Dominica encourages the development of new businesses and the
expansion of existing ones, and as part of its contribution to the development
of these businesses. The Government of Dominica provides a
range of fiscal incentives to investors under the following legislations: Persons
who are investing in the Tourism Sector, Manufacturing
Sector, Agro-processing
Sector, Information & Communication Technology Sector
and any other approved sector can qualify for concessions once their
project meets all the necessary requirements. Incentives
available include: Note: Section 38
(b) of the Value Added Tax (Amendment) Act 2006 allows for the exemption from
the provisions of the Value Added Tax Legislation in respect of capital
investments for the initial investment up to commencement of operations.
This benefit shall be extended only to direct imports of approved items on the
Master List consigned directly to the approved enterprise. The
following are the steps for applying for fiscal incentives: Application
Forms for Concessions must be obtained from the NDC at the address below.
Further information is also available on their website at www.investdominica.dm. International
Financial Services The
Financial Services Unit of the Ministry of Finance is the agency responsible
for all International Business Companies (IBC’s). IBC’s are regulated by the
Office of the Registrar of Companies. IMPORTATION OF DOGS AND CATS Animal
Health Guidelines to obtain an Import Permit N.B
Please note that the test takes 3-4 weeks or longer before a result can be
obtained. Please be guided by this information in relation to your travel
plans. Processing and other fees may apply. The
Livestock Development Unit of the Division of Agriculture at the Botanic
Gardens, Roseau can be contacted for information on the importation of meat and
meat products: Telephone:
(767) 266- 3827/3824 Fax:
(767) 448- 8632 / (767) 448-7999 Email:
agrivet4@hotmail.com/forestvet@gmail.com RNATT- Rabies Neutralizing
Antibody Titration Test IMPORTATION OF PLANTS Importers
wishing to import plants, plant parts, plant products, seeds or other such
regulated items into Dominica must complete an Application for Import Permit
from the office of the Plant Protection and Quarantine Service of the Division
of Agriculture. The Permit must
state: Country of
origin, name and address of importer, name of produce, quantity and weight,
mode of transport and expected date of arrival. HEALTHCARE SERVICES There is a 225
bed secondary care hospital located in the capital city of Roseau. There is
also a network of 52 health centers island-wide, two (2) 28-bed cottage
(primary care) hospitals located in Marigot and Portsmouth, and a private
medical facility at Mero. A private medical laboratory in Roseau provides a
range of testing services. A private retirement facility at Morne Daniel caters
for the elderly. Several specialists provide services in the areas of General
Surgery, Dermatology, Paediatrics, Orthopedics, Obstetrics and Gynecology, ENT,
Ophthalmology, Gastroenterology, Intensive Care and Radiology to name a few. A Hyperbaric
Chamber for treating deep sea diving decompression illness is also available.
Air Ambulance service is accessed from the neighboring Islands of Martinique
and Guadeloupe. BANKING INFORMATION Banking
Procedures A foreign currency bank account can be allowed on
application to the Financial Services Unit (FSU) of the Ministry of Finance,
through the banking institution with which the account will be held.
The major consideration is that the applicant must have a source of
foreign earnings/income. Repatriation of capital can be allowed, usually
to the extent of the percentage of the foreign participation in the company. Currency Exchange: US$1.00 = EC$2.70 (official
rate, fixed). Information on the exchange rates for all other currencies may be
obtained from the respective banks as their rates vary daily. Bank Rates: Selling: US$1.00 = EC$2.7169 Buying: Notes:
US$1.00 = EC$2.67 Drafts:
US$1.00 = EC$2.6882 Wire transfer charge: US$16.67 - US$27.78
per transfer depending on bank used. List of Commercial Banks Operating in Dominica National Bank of Dominica Ltd. Royal Bank of Dominica First Caribbean International Bank Bank of Nova Scotia PROTOCOL FOR THE IMPORTATION OF HUMAN
REMAINS Purpose The purpose of this
protocol is to ensure that the Ministry of Health establishes standard
operational procedure for the Transportation of Human Remains that is consistent
with the Health Services (Transportation of Human Remains) Regulation 1969 to
reduce the risk of the spread of diseases. Documents
Required Any
person desiring to transport the remains of a deceased person shall furnish the
Chief Medical Officer or any other officer appointed by him/her with the
following documents: 1. An official
certificate of cause of death issued by the local registrar of death’s or
similar authority. 2. Embalmer’s
Certificate from the person authorized to prepare the remains, certified by an
appropriate authority indicating the manner and method in which the body was
prepared and indicating the coffin contains only the body in question and
necessary clothing and packing. 3. A Transit
Permit stating the surname, other name or names and age of the deceased person
issued by the competent authority for the place of death or the place of burial
in the case of exhumed human remains. ·
The
language of all documents shall be in English.
Where the language is otherwise, an English translation shall be
provided by the consignee or his agent. ·
All
documentation shall be the official original documents and shall accompany the
human remains affixed to the exterior of the coffin. ·
When
time is appropriate, expressed mail services of the original documents may be
employed. ·
All
application/requests for services must be submitted by at least twenty-four
(24) hours prior to the delivering of services in written form to the Chief
Medical Officer or the officer acting on his/her behalf. ·
For the
purpose of this protocol application/request for services relating to the
transportation of human remains may be delivered in written form by post, by
hand or via a fax. For further information on the procedures
for importation of human remains into Dominica, please contact: The Chief Medical Officer Ministry of Health, Government
Headquarters, Roseau, Dominica. Tel:
1767-266-3258. For additional information related to the contents of this manual
please contact:
Documents Required for
Vehicle Clearance:
Note: The Customs and Excise
Division is a distinct entity from the Dominica Air and Sea Port Authority
which is an independent statutory body. Queries pertaining to storage
charges must be directed to the Dominica Air and Sea Port Authority and not the
Customs and Excise Division.
DOWASCO
P.O. Box 185, High street, Roseau,
Dominica
email: dowasco@cwdom.dm
Tel: 1767-448-4811
Complete
the application form and submit it to the DOWASCO office along with the above
documents. A letter of approval will be issued which the applicant must take to
the Public Works Corporation in Goodwill, Roseau .There a fee must be paid
before the pipes can be laid by DOWASCO. The approval period is dependent on
the location of the applicant's property.
DOMLEC
18 Castle Street
Box 1593, Roseau, Dominica
Tel: 1767-448-2681 / 1800-744-2681
Contract
a trained electrician to have the building wired. Complete application for
electricity at the Government Electrical Division where a Certificate for temporary installation
will be issued. This must be taken to DOMLEC as well as the other listed
documents above. DOMLEC
normally installs electricity within seven (7) working days.
Application procedures for applying for fiscal incentives
Any enterprise - small, large, domestic, or foreign - can apply for incentives.
In practice, the applicant approaches the National Development Corporation,
which prepares an application package and recommendation to be delivered to a
full session of the Cabinet based on the information provided by the applicant.
Companies registered under the International Business Companies (Act No. 26 of
1996) are exempt from the payment of taxes, duties, and similar charges for
a period of twenty (20) years from the date of incorporation.
Financial
Services Unit
Ministry of Finance and Planning
Government Headquarters
Roseau
Commonwealth of Dominica
Tel: (767) 448 2401 Ext. 3558
Fax: (767) 448 0054
Email: fsu@cwdom.dm
Hillsborough Street
P. O. Box 271
Roseau, Dominica
Commonwealth of Dominica
Tel: 767- 448 4401
Fax: 767- 448 3982
Email: ncbdom@cwdom.dm
Website: www.nbdominica.dm.
Bay
Street
P. O. Box 19
Roseau, Dominica
Commonwealth of Dominica
Tel: 767 448 2771
Fax: 767 448 5398
Email: rncbcdominica@cwdom.dm
Website:
www.royalbank.com
Old
Street
P. O. Box 4, Roseau, Dominica
Commonwealth of Dominica
Tel: 767 448 2571
Fax: 757 448 3471
Website: www.firstcaribbeanbank.com
28
Hillsborough Street
Box 520
Roseau, Dominica
Commonwealth of Dominica
Tel: 767 448 5800
Fax: 767 448 5805
Email: bns.dominica@scotiabank.com
Website