RETURNING RESIDENTS MANUAL and CUSTOMS MANUAL EXEMPTIONS OF DUTIES ON PERSONAL AND HOUSEHOLD EFFECTS
Dominican nationals returning home for permanent residence are allowed to import free of duty all Personal Effects (wearing apparel, toilet articles and items for your personal use) and Household Effects (items that are normally required in the home in order to facilitate a comfortable living environment) including one motor vehicle new or used.
This policy is intended to encourage and facilitate Dominicans living abroad to return home for:
Exemption of duties may be in the category of Import Duty and VAT for personal and household effects, and a vehicle.
NB - Customs Service Charge, Excise Tax and Environmental Surcharge will apply (See table iv)
A Dominican will qualify if he/she:
Goods that do not qualify, common examples being building materials, machinery, auto parts and items other than personal/household effects will attract Import Duty, Environmental Surcharge, Customs Service Charge, Excise Tax and VAT at the rates specified in the various schedules. (See table iv)
Nationals wishing to take advantage of this concession must ensure that their goods arrive in Dominica within three months before or after taking up residence on the island. The returning residents should prepare a customs declaration listing all the items he/she intends to import into Dominica. The list should include the quantity and value of each item as far as possible.
He/She will be required to attend a brief interview at the Customs and Excise Department.
In order to establish eligibility as a returning resident all of the following documents will be required:
If all belongings are not shipped, the remainder can be imported duty free; in the event they arrive no later than three (3) months after the date you returned to Dominica. If you are unable to do so within that time, you are required to apply to the Financial Secretary for an extension within three (3) months of your return. There is no guarantee that an extension will be granted.
Tools of Trade means tools, instruments and pieces of equipment normally used in the pursuit of the declared profession or trade of a returning resident. He/She may import free of Import Duty and VAT, Tools of Trade. Please note however that these Tools of Trade do not include plant, machinery and vehicles. The Comptroller of Customs shall determine the type and quantities of tools of trade.
It is not mandatory to import a vehicle. A vehicle can be purchased upon your arrival. The vehicle that you choose to import can be new or used provided that it is imported from the country you resided overseas before returning to Dominica. To prove that you have used and possessed your vehicle outside of Dominica, you should bring with you all documents pertaining to the vehicle, e.g.
If a vehicle is inherited, the same rules apply; however, you must prove so by providing the following:
If you decide to buy a vehicle upon your arrival, the purchase of the vehicle must be done through an Authorized Dealer. With respect to the vehicle, the following conditions shall apply under the provisions of section 60 of the
Customs (Control and Management) Act chap 69:01 of the Laws of Dominica:
If any term of the agreement is violated, the Comptroller reserves the right to seize the said vehicle as being liable to forfeiture pending payment of applicable duties in full. The Comptroller can also sell the vehicle by Public Auction after a period of two (2) months after the date of the seizure.