government of the turks and caicos islands customs tariff

4. (1) Subject to paragraphs 5 and 6, duties of customs are Import and
imposed on any of customs goods imported into the Islands which export duties of
fall within any description specified in the third column of the customs
Tariff headed "DESCRIPTION" at the rate specified in the sixth
column of the Tariff headed "IMPORT DUTY RATE" in
relation to goods falling within that description.
(2) Export duties of customs are imposed on any goods
exported from the Islands which fall within any description
specified in the third column of the Tariff headed
"DESCRIPTION" at the rate specified in the seventh column of
the Tariff headed "EXPORT DUTY RATE" in relation to goods
falling within that description.
5. Subject to any conditions of use or purpose and to any other Exemptions
requirements set out in Part IV of the Schedule in relation to goods Part IV of the
of any description specified therein, import duties of customs shall Schedule
not be payable in respect of goods of any such description.
6. (1) Import duties of customs shall not be payable in respect Exemptions for
of any goods to which this paragraph applies. goods carried in
accompanied
(2) Subject to subparagraph (3), this paragraph applies to baggage
the following dutiable goods, if those goods are contained in the
accompanied baggage of a person when he enters the Islands and
are not imported for commercial purposes -
(a) normally potable spirits of not more than one
reputed quart or not more than two litres of wine
containing less than 42% of proof spirit;
(b) 200 cigarettes, or 100 cigarillos (cigars with a
maximum weight of 3 grammes), or 50 cigars or
125 grammes of smoking tobacco;
(c) 50 grammes of perfume or 0.25 litres of toilet
water; and
(d) any other dutiable goods purchased or obtained
outside the Islands to a total value not exceeding
$400 USD.
(3) Subparagraph 2(a) and (b) does not apply to a person
who is under the age of seventeen years.
7. The Customs Tariff (General) Order 1991 and amendments Revocation
thereto are revoked.
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