TRADE
EXPORT

Any party wishing to export or re-export from Maldives must be registered at Maldives Inland Revenue Authority (MIRA) and should possess a license issued by Ministry of Economic Development/or any party allocated by this ministry to carry out the licensing procedures.



The following items can be exported and re-exported without an export license:


Export Prohibited Items

Customs Seal

Customs seal is an indicative seal that a customs officer may apply to identify goods under customs control. It may be applied in addition to a trader’s commercial seal. Unless you are an authorized consignee you must not remove an official seal without prior approval from Customs. Interference with, or unauthorized breakage or removal of, an official seal is an offence under Article 550 of the Customs Regulation.


The following items will be sealed before they are released from Customs:


Transshipment Items

Transshipment Items are those items that are stored in a customs controlled area before it reaches its final destination in a foreign country.

The following documents must be submitted in order for the transshipment items to be sealed by customs:


Transit Shipments

Transit Shipments are those shipments that are transferred from one customs controlled area to another before duty is paid for it. A customs seal is required before the transfer is made. The following documents must be submitted in order for the shipment to be sealed by customs.


The following documents must be submitted in order for the shipment to be sealed by customs:


Corpse

The following documents must be submitted in order for dead bodies to be sealed by customs.


Export Cargo Examination
Commercial Export Shipments

The documentation for commercial export shipments must be submitted to the Valuation and Documentation Section after which the following documents must be submitted to the Cargo Examination Section requesting for the examination of the shipment.

  1. Payment Assessment Notice (Original)
  2. Receipt of Payment to Customs (Copy)

For shipments that require it to be transported to non-official ports for loading purposes, the request must be accompanied by a form permitting the loading and offloading of goods to the required port.

This form can be downloaded from the downloads section of the website

Vessels Check Form must be submitted in cases where vessels are travelling without a Customs Officer on board.


Re-Export Shipments

The documentation for re-export shipments must be submitted to the Valuation and Documentation Section after which the following documents must be submitted to the Cargo Examination Section requesting for the examination of the shipment.

  1. Payment Assessment Notice (Original)
  2. Receipt of Payment to Customs (Copy)

Re-Import Shipments

The permit for re-import will only be issued to the goods stated in article 140 of the Customs Regulation.

The documentation for re-import shipments must be submitted to the Valuation and Documentation Section after which the following documents must be submitted to the Cargo Examination Section requesting for the examination of the shipment.

  1. Payment Assessment Notice (Original)
  2. Receipt of Payment to Customs (Copy)

Personal Effects

The documentation for the export of personal effects must be submitted to the Valuation and Documentation Section for registration after which a request must be lodged in the Cargo Examination Section requesting for the examination of the shipment.


Exemptions Abroad

The following documents must be submitted to the customs for endorsement if the exporting party wishes to apply for duty exemptions from abroad.


Export Declaration

The Export Declaration includes the following Documents


Re-Export Declaration

The following documents must be submitted when exporting items from the Maldives


Duty Allowances for Re- Export

Export Duty Free

Only shipments of Ambergris are subjected to a 50% export duty on FOB price.


Export Exemptions

Except for ambergris, no duties are charged for exports and re-export shipments.