Items for Personal Use

Declaration processing

As per Law No: 31/79 (Maldivian Import Export Act) import duty concession will be granted for the goods being imported for personal use that are below MVR 10,000 on FOB (excluding freight and insurance) basis. (Please refer to this link for further information).

 

The goods imported for personal use should be consigned under the name of the individual importing the goods. If the goods are consigned under a company’s name, then the goods will be considered to be imported for commercial purpose. Therefore normal import declaration process should be followed.

 

Depending on the quantity, goods being imported as personal use which falls within the category of MVR 10,000 allowance will be subjected to submit the goods declaration form. In these circumstances the goods declaration will be accessed without granting the MVR 10,000 allowance and the duty must be paid accordingly as the goods will be considered as commercial imports.

 

Furthermore, if the goods being imported as personal use are valued above MVR 10,000 (excluding freight and insurance), goods declaration form must be submitted to Customs which will be processed after granting an allowance of MVR 10,000 and the duty must be paid accordingly.

 

For example: If the value of goods is worth MVR 14,000, duty will be charged on MVR4,000 (MVR14,000 – MVR 10,000)

 

In situation where the goods declaration form has to be submitted, normal import declaration process of Customs will be followed. If Commercial invoice of the goods imported for personal use is not available at the time of importation, the Crew and Passenger Valuation form MCS-145 Passenger Crew Valuation Form must be submitted with the accurate information on the goods along with the Goods Declaration. (Please refer to this link business declaration process).