​Other Customs Matters

Temporary Importation

  1. Goods allowed for temporary importation
    • Goods for demonstration and exhibition.
    • Goods for trade samples.
  2. Approval or Verification letter
    • In the case of goods for exhibitions/demonstrations to the public, approval letter from the Ministry of Home Affairs must first be obtained.
    • In the case of goods for demonstration to Government Agencies or private companies, supporting letters from respective Government Agencies or private companies must first be obtained.
    • Application letter for temporary importation together with verification letters from relevant agencies/companies should be sent to RCED.
  3. Duration allowed for temporary importation of goods

    3 months from the date of importation.

  4. Extension of duration

    Duration may be extended to not more than 6 months from the initial date of importation subject to the decision of Controller of Customs and Excise.

  5. Failure to export within the given period

    Fines will be imposed not exceeding B$16,000, imprisonment for a term not exceeding 8 months, or both based on Section 146 Customs Order 2006

  6. Security or Deposits

    For dutiable goods, security or deposits in the form of cash or bank cheque or banker’s guarantee is required equivalent to the amount of import duty of the temporary imported goods, in accordance with Section 90 Customs Order 2006.

  7. Refund of Security

    Security or deposits will be refunded if the goods have been re-exported, subject to terms and conditions.

  8. Temporary Importation (Lease for Project)

    Dutiable goods imported for projects will be imposed duty based on rental and are not refundable.