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

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).