CUSTOMS PROCEDURE | CODE |
EXPORTS | |
1. | Outright Exportation | E1 |
| A | Goods for exportation liable to duties and/or taxes | E100 |
| B | Goods for exportation relieved of duties and/or taxes | E101 |
2. | Temporary Exportation | E2 |
| | Goods for temporary exportation | E200 |
3. | Re-exportation | E3 |
| A | Re-exportation after clearance for Home Use | |
| | (i) | Drawback of duty claimed | E341 |
| | (ii) | Drawback of duty not claimed | E342 |
| B | Re-exportation after temporary importation | |
| | (i) | In unaltered state | E350 |
| | (ii) | After repair | E351 |
| | (iii) | After inward processing | E352 |
| | (iv) | After manufacturing | E353 |
| C | Re-exportation after warehousing or from other premises under Customs fiscal control | |
| | (i) | Re-exportation from Government warehouse | E371 |
| | (ii) | Re-exportation from Private warehouse | E372 |
| | (iii) | Re-exportation from Duty Free Shop | E373 |
| | (iv) | Re-exportation from other premises | E374 |
| D | Re-exportation from transit | E380 |
| E | Re-exportation from other procedures | E390 |
CONSUMPTION | C |
4. | Home Use | C4 |
| A | Direct entry for Home Use ex Ship or Aircraft | C400 |
| B | Goods Relieved of duties and/or Taxes | |
| | (i) | CARICOM relief | C401 |
| | (ii) | Conditional Duty and/or tax exemptions | |
| | | (a) | For industry | C402 |
| | | (b) | For purposes concerned with Tourism | C403 |
| | | (c) | For Shipping | C404 |
| | | (d) | For Aircraft | C405 |
| | | (e) | For Educational and Cultural Purposes | C406 |
| | | (f) | For Health | C407 |
| | | (g) | For Government and Government Purposes | C408 |
| | | (h) | For Military Forces | C409 |
| | | (i) | For Diplomatic Missions, International Organizations and Personnel | C410 |
| | | (j) | For the movement of Persons | C411 |
| | | (k) | For Fisheries | C412 |
| | | (l) | For Agriculture and Forestry | C413 |
| | | (m) | For Mining and Quarrying | C414 |
| | | (n) | For Statutory Bodies | C415 |
| | | (o) | For Other approved purposes | C416 |
| | (iii) | Specified Duty and/or tax exemptions | |
| | | (a) | Under Fiscal Incentive legislation | C420 |
| | | (b) | Under special Cabinet or Ministerial concession | C421 |
| | | (c) | Under Government Agreement or other legislation | C422 |
| | | (d) | Under fiscal incentive legislation and Cabinet Conclusion | C423 |
| | | (e) | entered for home use liable to special CARICOM rate | C424 |
| C | Entered for Home Use after Temporary Admission | C450 |
| D | Entered for Home Use after Warehousing or from other premises under Customs fiscal control | |
| | (i) | From Government wharehouse | C471 |
| | (ii) | From Private warehouse | C472 |
| | (iii) | From Duty Free Shop | C473 |
| | (iv) | From other premises | C474 |
| E | CARICOM goods entered for Home Use after warehousing or from other premises under Customs fiscal control | |
| | (i) | From Government warehouse | C475 |
| | (ii) | From Private Warehouse | C476 |
| | (iii) | From Duty Free Shop | C477 |
| | (iv) | From other premises | C478 |
| F | Goods ex warehouse or other premises under Customs fiscal control entered under conditional or specified duty and/or tax exemptions | |
| | (a) | For industry | C432 |
| | (b) | For purposes concerned with Tourism | C433 |
| | (c) | For shipping | C434 |
| | (d) | For aircraft | C435 |
| | (e) | For Educational and Cultural purposes | C436 |
| | (f) | For Health | C437 |
| | (g) | For Government and Government purposes | C438 |
| | (h) | For Military Forces | C439 |
| | (i) | For diplomatic Missions, International Organisations and Personnel | C440 |
| | (j) | For the Movement of Persons | C441 |
| | (k) | For Fisheries | C442 |
| | (l) | For Agriculture and Forestry | C443 |
| | (m) | For Mining and Quarrying | C444 |
| | (n) | For Statutory Bodies | C445 |
| | (o) | For Other Approved Purposes | C446 |
| | (p) | Under Fiscal Incentive Legislation | C447 |
| | (q) | Under special Cabinet or Ministerial concession | C448 |
| | (r) | Under other Government agreement or legislation | C449 |
| G | Entered for Home Use following diversion from Transit or Transhipment | C480 |
| H | Entered for Home Use from other procedures | |
| | (i) | Goods sold in auction | C491 |
| | (ii) | Goods previously declared, duty and tax paid, but certified short shipped, short landed or short packed | C492 |
| | (iii) | Goods previously declared on deposit entry | C493 |
| | (iv) | Other | C494 |
5. | Temporary Importation | C5 |
| | (i) | For return in unaltered state | C500 |
| | (ii) | For return after repairs | C501 |
| | (iii) | For return after inward processing | C502 |
| | (iv) | For return after manufacturing | C503 |
6. | Re-Importation | C6 |
| A | After outright exportation | C600 |
| B | After temporary exportation | |
| | (i) | Returned in unaltered state | C621 |
| | (ii) | Returned after repairs | C622 |
| | (ii) | Returned after processing | C623 |
| | (iv) | Returned after manufacturing | C624 |
| C | After temporary exportation to CARICOM Member State | |
| | (i) | Returned in unaltered state | C625 |
| | (ii) | Returned after repairs | C626 |
| | (iii) | Returned after processing | C627 |
| | (iv) | Returned after manufacturing | C628 |
SUSPENSES | |
7. | Warehousing | S7 |
| A | Entry to warehouse or other premises under customs fiscal control | |
| | (i) | In Government warehouse | S701 |
| | (ii) | In Private warehouse | S702 |
| | (iii) | In Duty Free Shop | S703 |
| | (iv) | Other | S704 |
| B | Warehouse transfers for re-warehousing | |
| | (i) | in government warehouse | S771 |
| | (ii) | in private warehouse | S772 |
| | (iii) | in duty free shops | S773 |
| | (iv) | other | S774 |
8. | Transit | S8 |
| A | Through transit (from office of entry to office of exit) | S801 |
| B | Transhipment (within port or airport) | S802 |
9 | Other | S9 |
| A | Supplies for ships and aircraft stores | |
| | (i) | Direct supply | S900 |
| | (ii) | After warehousing | |
| | | (a) | From Government warehouse | S971 |
| | | (b) | From Private warehouse | S972 |
| | | (c) | From Duty Free Shop | S973 |
| | | (d) | Other | S974 |
| B | Destruction of goods | |
| | (i) | Before Customs clearance | S920 |
| | (ii) | After warehousing | |
| | | (a) | After warehousing | S921 |
| | | (b) | In Private warehouse | S922 |
| | | (c) | In Duty Free Shop | S923 |
| | | (d) | Other | S924 |