Trading Across Borders

Incentive for Importation of machinery for use in Industry

Exemption of duty for machinery for use in industry (industry, plant or machinery)

Second Schedule, General Exemption, Part B, No. 11, Customs Import Duties Order, 2007 and Excise Duties Order, 2007 Duties

Companies can apply for exemption of duty for imported machinery for use in industry. The terms and conditions are as follows:-

1. The goods are for the sole use in industry and not suitable for domestic purposes;
    
2. The goods are installed or constructed for use solely or principally at the approved site;
    
3. Must get a letter of support from the relevant government agency to support the declaration;
    
4. The disposal is not allowed without prior approval of the Controller of Customs.
    
   How to Apply?

1. Company must obtain the exemption of duty for machinery for use in industry form from the Royal Customs and Excise Department Headquarters;
    
2. Submit the completed form with the following supporting documents:-
    
1. A letter of support from the Relevant Government Agency,
2. A cover letter/application letter to Royal Customs and Excise Department,
3. Other relevant supporting documents such as customs declaration form, invoice, catalog / pictures of the machinery, business registration/certificate of incorporation.
    
3. Royal Customs and Excise Department will conduct a visit to the business site.

*NB: the approval process may take up to 90 working days. Once approved, applicants will be notified.