guide to completing Customs procedures for exports - Customs and ...

CUSTOMS & EXCISE DEPARTMENT
MONTSERRAT
INFORMATION NOTICE NO 6
A guide to completing Customs procedures for exports from
Montserrat
Introduction
This notice explains requirements and procedures for completing Customs control and
clearance of exports from the intended place of shipment from Montserrat. It is one of
a series of information notices on current Customs procedures. However, the Customs
& Excise Department is constantly seeking to improve its services and therefore
reserve the right to change procedures at any time. The notice is intended as a guide
and does not provide any legal entitlement to any of the services outlined in it. The
information, procedures and or requirements here may be changed without notice.
Exports subject to Customs control and clearance
It is a requirement under the Customs Control and Management Act 1994 for an
exporter to lodge an entry for all goods intended for export, except accompanied
baggage, to an Officer for customs clearance.
This notice gives general guidance on procedures to be followed to complete Customs
clearance for exports. However, it does not cover procedures to complete the required
Customs export document or entry. Guidance on how to complete the formal entry
document is given in a separate notice.
Responsibility for ensuring exports are properly entered and cleared from
Customs control
It is the responsibility of the exporter or their agent or broker to ensure that all exports
are properly entered for Customs clearance and to arrange for their delivery to the port
or airport for Customs examination, if required, and ensuring they are accepted for
shipment on board the entered vessel or aircraft for export from Montserrat.
The master or designated agent of the vessel or aircraft is responsible for receipt of
the goods on board for export and providing a receipt for the goods for export to
customs. Customs will then complete the Certificate of Shipment and the goods will
be released from Customs control.
Approved places for export from Montserrat
Goods for export are normally accepted for Customs clearance:
• by sea at the port complex at Little Bay, or
• by air at Geralds Airport
However, the Comptroller can also, exceptionally, grant approval for export from
locations other than the present approved port or airport.

Export procedures
In all cases, Customs formal entry procedures for exports must be completed prior to
shipment of the goods, at the Customs Longroom Office at the Government
Headquarters in Brades. Please refer to the Information Notice on completing the
appropriate Customs declaration form. The Longroom Office is open Monday to
Friday between 8am and 4pm (except on Public Holidays).
NOTE: Customs formal entry procedures for exports cannot be completed at the Port
or Airport and exporters are advised to complete entry declarations at the Customs
Longroom in good time so that shipment of goods is not delayed.
It is the responsibility of the exporter or their agent or broker to make the necessary
arrangements for acceptance of the goods for export by the Port or Airport Authority
and masters of the vessel or aircraft and to pay any or charges or fees that may be
due. Acceptance for export will usually be during the normal hours of opening of the
Port or Airport. If the intended export is from another location or outside of the
normal hours of opening of the Port or Airport the exporter must make prior
arrangements with the appropriate authority
Customs at the Port or Airport will attend for export clearance outside of normal
opening hours subject to prior request and arrangements being made and agreed with
the Port or Airport Authority and the master of the vessel or aircraft or their
designated agent. There may be a charge for Customs attendance outside of normal
office hours and special arrangements may apply for attendance at locations other
than the approved port or airport. In all such cases it is essential that sufficient notice
is given to allow for customs attendance.
Exceptions to formal customs entry requirements for exports
While all exports, other than accompanied baggage are liable to the same Customs
regulation and requirements, Customs do not presently require formal export entry
procedures for:
• Exports by parcel post or airmail except in certain circumstances for example,
goods intended for repair and re-importation.
• Empty containers for reshipment.
• Fuel or stores for vessels or aircraft leaving Montserrat unless purchased duty
free from warehouse or drawback is claimed.
• Goods in transit to another country that remain on board the same vessel or
aircraft on which they arrive.
• Printed matter of no commercial value such as business documents carried by
small parcel operators.
However Customs reserve the right to examine these goods, as with other exports to
prevent the export of goods that are prohibited or restricted.
Export Duties and taxes
There are currently no Customs duties or taxes levied on exports from Montserrat.

Export Prohibitions and restrictions
The export of dangerous drugs from Montserrat is prohibited and there are also a
number of other exports that are, or may be, restricted from time to time, under
International Treaties or other legislation to protect the environment, for reasons of
public health or to prevent the spread of plant diseases.
Exporters, especially those intending to export agricultural products, or goods made
from animals, plants or taken from the sea, are advised to check with the Department
of Agriculture or other relevant Departments to ensure that goods intended for export
are not subject to any current prohibition or restriction that may be in force.
WARNING: Any prohibited or restricted items found in any export cargo will be
detained for investigation that may result in criminal proceedings .There are severe
penalties for the exportation of drugs or certain other prohibited items or restricted
items.
Restrictions on imports overseas
Customs in Montserrat cannot advise on any prohibitions or restrictions that may
apply to imports into another country. However advice on such restrictions may be
obtained from the Department of Trade, although exporters are also advised to check
in advance with the relevant import authorities that products intended for export from
Montserrat are permitted to be imported into the receiving country. Products which
may be banned or restricted from time to time are principally in the agricultural
sector. Acceptance of goods by Customs for export from Montserrat does not
guarantee the acceptance of goods into the country of intended import overseas.
Exporters should also be aware that import Tariffs vary widely both in the region and
internationally and exports from Montserrat may be liable to high Customs charges on
import into other countries.
Exports to CARICOM countries
Goods exported from Montserrat to other CARICOM member states may qualify for
duty free admission on import. Duty free admission is however subject to the export
meeting CARICOM rules and will require production, at the time of import into the
CRAICOM member state, of a CARICOM Certificate of Origin, signed and certified
by the Montserrat Customs Department.
CARICOM Certificates of Origin are not available from Customs Offices but can be
purchased from stationary stores on island. They can only be certified by the Customs
Longroom Office, normally at time of acceptance of the formal Customs export
declaration. They cannot be certified by Customs at the Port or Airport.
Further details on the procedures for obtaining the Certificate of Origin and the
qualifying conditions can be obtained from the Customs Longroom or Headquarters
in Brades.

Other export regimes.
In addition to outright export of goods from Montserrat, there are a number of other
types of exports to meet specific circumstances. These may require differing customs
export procedures to those required for outright exports.
A brief description of some of the principal regimes is given below:
• Transit/Transhipment – this refers to goods which enter Montserrat but are
not intended to remain and are for shipment to another country. If the goods
remain on board the vessel or aircraft on which they arrive, are not landed in
Montserrat and continue their journey overseas on the same vessel or aircraft,
no formal customs procedures or clearance is required.
However if the goods are off loaded from one vessel or aircraft to remain on
the quayside or within the airport for export on another vessel or aircraft,
formal export entry is required and the goods are subject to customs clearance
If the goods need to leave the port to be delivered to the airport for export by
air or vice versa the goods may be subject to special customs procedures.
• Drawback – this refers to exports of goods, which have previously been
imported into Montserrat but which are to be re-exported in the same state and
refund of duty paid is being sought. There are particular conditions attached to
this type of export and application for approval should be made to the
Comptroller. Refunds of import duty on goods, previously imported into
Montserrat and subsequently exported, are not generally allowed except under
the drawback regime. In all cases formal export entry is required and special
conditions may apply.
• Export for repair and re-importation
Goods intended for export for repair, or exchange under warranty, must be
entered for export and examined by customs to verify details such as serial
numbers. This will facilitate a claim for duty free admission on re-import into
Montserrat. Failure to enter or produce goods for examination at export may
lead to duty free admission on re-import being refused.
Procedures to complete export clearance at the place of shipment
Once goods have been entered at the Customs Longroom and the entry accepted for
shipment 2 copies of the SAD (also known as the export warrant) stamped by the
Customs at the Longroom, will be returned to the exporter or broker to enable the
Customs procedures to be completed at the place of intended shipment.
Exporters are then advised to contact the Customs at the place of intended shipment to
advise of the delivery of the export consignment. Customs will then advise whether
examination will be required. Examination will normally take place at the place of
intended shipment once the goods have been accepted within the port or airport
compound for shipment.
On delivery of the goods to the port or airport, the exporter should complete any port
or airport procedures with the port or airport authority and present the goods to
Customs, with the entry documents, for examination (if required).

Once any examination has been completed, both copies of the export entry should be
presented to the master or agent of the vessel or to the agent for the airline for exports
by air and the goods placed on board the ship or aircraft.
The master of the vessel or the agent for the airline will then certify that the goods
have been received on board the vessel or aircraft for shipment on both copies of the
export entry. These should then be taken to Customs who will complete the certificate
of shipment (on the reverse of the entry) and return one certified copy to the exporter
or broker. This completes the formal customs export procedures.
For bulk shipments, for example of sand or gravel, this procedure will take place once
the final account has been taken ,at which stage the master of the vessel will accept
the goods on board and signs both copies of the export entry.
For further information contact:
Customs and Excise, Government Headquarters, Brades Montserrat
Tel: (1) 664 491 3816
Fax: (1) 664 491 6909
E-mail: customs@gov.ms
Customs at the Transit Shed can be contacted on (1) 664 491 2456
Customs at Geralds Airport can be contacted on (1) 554 491 8816
Feedback
Customs are constantly seeking to improve their processes and would welcome any
feedback on the procedures set out here. Feedback forms are available at all Customs
offices or you can phone Customs at the numbers shown.
If you would like a copy of this notice sent to you electronically, please contact
Customs and provide your e-mail address.