Importers

Temporary Imports

 

Goods imported on temporary basis will only be permitted, if the goods can be clearly identifiable by means of specific serial number or code that is engraved on the goods.

 

The following items may be considered for temporary imports, if applied for :

 

Exhibitions, international fairs, international meetings, sports ceremonies, meetings and events

News reporters, broadcasters, photographers covering an event in Maldives, and special equipment and cinematographic items for that purpose

Repair and maintenance of already installed machineries, plants and special equipment for that purpose

Special apparatus and equipment intended to be used on temporary basis by the surveyors, researchers professional experts

Machinery, equipment and vessels (excluding spare parts) intended to be used on temporary basis on projects and related to economic and social well-being of the country

 

 

Import-duty concessions provided for goods imported on temporary basis:

 

The goods are subject to 100% duty exemption, if the goods are being re-exported within 90 days from the date of importation.

The goods are subject to 95% duty exemption, if the goods are being re-exported after the expiry of 90 days but before 180 days from the date of importation.

The goods are subject to 90% duty exemption, if the goods are being re-exported after expiry of 180 days but before 1 (one) year from the date of importation.

The goods are subject to 80% duty exemption, if the goods are being re-exported after expiry of 1(one) year but before 2 (Two) years from the date of importation.

Goods are subject to 100% of its import duty, if the goods are being re-exported after the expiry of 2 (two) years period from the date of importation.

 

 

 The responsibilities of the guarantor in Maldives for the goods imported on temporary basis:

 

A goods declaration, as defined in the Customs General Regulations, must be submitted to Customs for the goods to be imported to Maldives on temporary basis.

The goods imported on temporary basis shall be re-exported from Maldives within the agreed period, and if any extension is needed, a written request must be submitted to Customs.

In order to re-export the goods imported on temporary basis, a completed goods declaration as per Customs General Regulations must be submitted to Customs.

The goods imported on temporary basis, shall be well-maintained until they are re-exported or until the import duty paid according to Customs General Regulation.

The import duty for the goods imported temporary basis will be determined on the declared value of the goods at the time of their importation to Maldives, as stated in the Customs General Regulations.

If the goods imported on temporary basis are sold or used for a purpose other than the stated purpose in the declaration, the import duty for the goods shall be paid to Customs, on the declared value of the goods at the time of their importation.

If the goods imported on temporary basis are damaged beyond use, or if they are stolen, lost / missing, in full or in part thereof, Customs must be notified within 10 days of discovery of such incident and their import duty shall be paid to Customs

 

 

The following documents shall be submitted to Customs along with the Goods Declaration

 

Application for Temporary Imports of Goods  MCS-119 Application for Temporary import of Goods

Lease or hire agreement if the importing goods are brought under such agreement and if a deposit has been paid with respect to the goods, a document stating the amount of the deposit paid.