ST.

KITTS AND NEVIS

CUSTOMS AND EXCISE DEPARTMENT

CUSTOMS PROCEDURE CODE

ASYCUDA TEAM

VERSION:
FINALVERSION
2014 (Rev.)

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Customs procedures Codes

Customs Procedure Codes (CPC) is used to identify the Customs regimes to which goods are being
entered and from which they have been removed. The Code identifies to the system how the data input
from the declaration is to be handled and how the declaration is to be processed.

Model of declaration

The model of declaration signals to the system whether the declaration is for an import, an export, transit,
or any other circumstance possible in a Customs environment. Model of declaration is a table that links
each CPC to the import or export declaration model. Model of declaration links each model to a
corresponding CPC to facilitate the preparation of the declaration or (SAD).

The model of declaration screen allows description of the model type to be defined for display to users.
For example, IM4 is Import declaration, direct import and sets an alphanumeric character as a prefix
for the reference and assessment numbering series.

Please note the following:

 PB4, SD4 and NC4 models are for Customs official use only. The PB4 model is used for
passenger’s baggage and postal packages which are un-manifested. The NC4 model is used at
all other customs stations to facilitate manifested personal packages of a non-commercial nature.
The SD4 model is used at the Courier to facilitate the clearance of manifested courier goods.

Models of Declaration

Model Description Remarks

Code
EX 1 Exportation
EX 2 Temporary Export
EX 3 Re-export
EX 8 Transit to Export
EX 9 Other Export Procedures
IM 4 Entry for home use
IM 5 Temporary import
IM 6 Re-importation
IM 7 Entry for warehousing
IM 8 Transshipment
IM 9 Other Import Procedures
NC 4 Goods entered as non-commercial Cargo Customs use only
PB 4 Passenger Baggage Customs use only
SD 4 Courier Customs use only

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Composition of the CPC

The CPC is made up of a series of numeric and alpha characters that is built up from left to right.
The first number is called the General Procedure. This number combines with the second number
to create the Requested Procedure. The third and fourth numbers are called the Previous
Procedure. Collectively the first four numbers are called the Extended Procedure. These are then
Additional Codes that can be added as the fifth through the seventh letters/numbers. The maximum
length of any full CPC is therefore seven numbers/letters.

Each component of the CPC is described below:

General Procedure

The first numeric character of the CPC signifies the general procedure code. This is an
internationally agreed standard –

Code General Procedure

1 Permanent export
2 Temporary export
3 Re-export
4 Import entry for direct import
5 Temporary import
6 Re- importation
7 Entry for Customs warehousing
8 Transits
9 Other procedures

Requested procedure

The Requested procedure is the first and second digits of the extended procedure. It defines the
procedure to which the goods on the declaration are to be subjected to at this time.

Previous procedure

The Previous procedure is the third and fourth digits of the extended procedure. It defines the last
procedure to which the goods on the declaration had been subjected (if any).

Extended procedure

Extended procedure is the name for the 4-digit CPC. The extended procedure is the combined
requested procedure and previous procedure in a 4-digit format. Entering the requested procedure
and selecting a previous procedure, creates the extended procedure. If there is no previous
procedure, code 00 is added to the requested procedure to create the extended procedure.

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 Full Listing of Extended codes

CODE DESCRIPTION REQUESTED PREVIOUS

EX1 - OUTRIGHT EXPORT

1000 Direct export 10 00

1091 Outright export for free zone 10 91
EX2 - TEMPORARY EXPORT

2000 Temporary export 20 00

2040 Temporary export after entry for home use 20 40
2100 Temporary export for repairs or restoration 21 00
2200 Temporary export for outward processing 22 00
EX3 - RE-EXPORTATION

3000 Direct re-exportation 30 00

3040 Re-export after entry for home use 30 40
3041 Re-export after entry for home use under drawback procedure 30 41
3050 Re-export in same state after Temporary importation 30 50
3051 Re-export after Temporary import for repairs or restoration 30 51
3052 Re-export after Customs inward processing 30 52
3053 Re-export after temporary import /Advertising 30 53
3054 Re-export after temporary import/Entertainment 30 54
3070 Re-export after Private bonded warehousing 30 70
3071 Re-export after Private In-Bond shop warehousing 30 71
3080 Re-export from Transit 30 80
3091 Re-export from free zone 30 91
EX8 - TRANSIT TO EXPORT
8000 Direct transit for entry at another port or place 80 00
8300 Transshipment of goods within the same Port/Airport 83 00
8380 Transshipment after Transit 83 80
EX9 - OTHER EXPORT PROCEDURES
9900 Other Special Cases - Export 99 00

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CODE DESCRIPTION REQUESTED PREVIOUS
IM4 - ENTRY FOR HOME USE
4000 Direct entry for home use 40 00
4050 Home use after Temporary import for return in same state 40 50
4051 Home use after Temporary import for repairs or restoration 40 51
4052 Home use after Temporary import for inward processing 40 52
4053 Home use after Temporary import/Advertising 40 53
4054 Home use after Temporary import/Entertainment 40 54
4070 Home use Ex. Private bonded warehouse 40 70
4071 Home use Ex. Private In-Bond shop warehousing 40 71
4091 Home use Ex. Free Zone 40 91
4093 Entry for home use duties and taxes previously paid 40 93
4100 Payment of goods previously relieved of duty and taxes 41 00
4141 Post entry to add additional items after goods leave port 41 41
4170 Removal of warehouse goods without payment of duty 41 70
4200 Entry for home use relieved of duties via cabinet conclusion 42 00
4250 Entry for home use via cabinet conclusion temporary import 42 50
4251 Entry for home use via cabinet conclusion after temporary import after repairs 42 51
4252 Entry for home use via cabinet conclusion after temporary import for inward 42 52
processing
4270 Entry for home use via cabinet conclusion after private warehousing 42 70
4271 Entry for home use cleared from private In-Bond shop 42 71
4291 Entry for home use cleared from free zone under cabinet conclusion 42 91
4293 Entry for home use cleared reported short shipped under cabinet conclusion 42 93
4300 List of Conditional duty exemption 43 00
4370 Entry for home use cleared from private warehouse 43 70
4371 Entry for home use cleared from private In Bond Shops 43 71
4391 Entry for home use cleared from Free Zone 43 91
4393 Entry for home use cleared for short shipped 43 93
4400 Entry for home use - Goods Secured by Bond 44 00
4470 Entry for home use cleared from private warehouse - Goods Secured by Bond 44 70
4471 Entry for home use cleared from private In Bond Shops 44 71
4491 Entry for home use cleared from Free Zone 44 91
4493 Entry for home use cleared for short shipped 44 93
4500 Entry for home use by Non-Government Organization and Diplomatic agencies 45 00
Entry for home use cleared for Non-Government Organization and Diplomatic
4570 agencies 45 70
4571 Entry for home use cleared for private In Bond Shops 45 71

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4591 Entry for home use cleared from Free Zone 45 91
4593 Entry for home use cleared for short shipped 45 93
4600 Entry for home use relieved of taxes under any other enactment 46 00
4670 Entry for home use relieved of taxes under any other enactment from a private 46 70
warehouse
4671 Entry for home use relieved of taxes under any other enactment from private 46 71
In Bond Shop
4693 Entry for home use relieved of taxes under any other enactment short shipped 46 93
4700 Goods relief of taxes under multiple authority e.g. Concessions/other 47 00
enactment
4770 Goods relief of taxes under multiple authority from private warehouse 47 70
4771 Goods relief of taxes under multiple authority from private In Bond Shops 47 71
4793 Goods relief of taxes under multiple authority short shipped 47 93
4800 Goods replacement under warranty 48 00
IM5 - TEMPORARY IMPORT
5000 Temporary Import for return in same state 50 00
5100 Temporary import for repairs or restoration 51 00
5200 Temporary import for Customs inward processing 52 00
5300 Temporary Import of samples or advertising material 53 00
5400 Temporary Import for exhibition or entertainment 54 00
IM6 - RE-IMPORTATION
6000 Re-importation 60 00
6010 Re-import after previous permanent export 60 10
6020 Re-import in same state after Temporary exportation 60 20
6021 Re-import after Temporary export for repairs or restoration 60 21
6022 Re-import after Temporary export for outward processing 60 22
IM7 - ENTRY FOR WAREHOUSING
7000 Entry for Private bonded warehousing 70 00
7070 Transfer between Private bonded warehouses 70 70
7071 Transfer from Private In-Bond Shop to Private bonded warehouse 70 71
7091 Entry for warehousing from Free Zone 70 91
7100 Entry for Private In-Bond shop warehousing 71 00
7170 Transfer from Private bonded warehouse to Private In-Bond shop 71 70
7171 Transfer between Private In-Bond shops 71 71
IM9 - OTHER IMPORT PROCEDURES

9000 Direct Supplies for Ship and Aircraft Stores 90 00

9070 Supplies for ships and Aircraft stores: from private warehouse 90 70
9071 Supplies for ship and Aircraft stores: from Duty free Shop 90 71

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9091 Supplies for ship and Aircraft stores: from Free zone 90 91
9100 Entry for a Free Zone 91 00
9170 Transfer from Private bonded warehouse to a Free Zone 91 70
9200 Goods sold in Auction 92 00
9300 Short Shipped, Short Landed or Short Packed - Refund 93 00
9340 Short Shipped, Short Landed or Short Packed 93 40
9342 Short Shipped for home use relieved of duties via cabinet conclusion 93 42
9344 Short Shipped for home use - Goods Secured by Bond 93 44
9345 Short Shipped for home use non-government org. and diplomatic agencies 93 45
9370 Short Shipped for Private Warehouse 93 70
9400 Other Special Cases - Import 94 00
9500 Destruction of goods before customs clearance 95 00
9540 Disposal of goods entered for home use 95 40
9545 Disposal of vehicles by staff of Diplomatic Missions after home use 95 45
9570 Destruction of goods after warehousing from private warehouse 95 70
9591 Destruction of goods after being entered into Free Zone 95 91
9700 Deposit 97 00

The table below represents the tax base code that is exempt. This code is presented at the end of the
Extended Procedure Code e.g. 4000 A10 is call the additional codes.

Code Exempt Taxes Taxes to be Paid

0 All duty and Taxes All duties and taxes exempt
1 Import Duty off Only (6% CSC & VAT)
2 Import Duty and VAT (6% CSC Payable)
3 Import Duty and VAT Exempt (12% CSC payable)
4 Import Duty and CSC (VAT Payable)
5 All Duty and Taxes (6% Duty Free Shop Levy) A
6 All Duty and Taxes (6% Duty Free Shop Levy) B
7 Christmas Barrel Trade To be determined by Cabinet
8 VAT Exempt only All other applicable taxes apply
9 Import Duty and VAT Exempt To be determined by Cabinet
A 20% ICD Exempted 25% ICD, 6% CSC & VAT
B 22.5% ICD Exempted 22.5% ICD, 6% CSC & VAT
C 25% ICD Exempted 20% ICD, 6% CSC & VAT
D 15% ICD Exempted 30% ICD, 6% CSC & VAT

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Additional Codes

The Additional codes are national defined codes which provide extra divisions beyond the four-digit
CPC level. They are used for a number of purposes. For example, to activate agreements or
concessions/exemptions that link particular Importers and Commodity codes to special control or
taxation treatment/arrangements.

Where the additional Code begins with;

Letter A signifies Imports under Exemption for:

 A1 - Agriculture & Forestry purposes
 A10 - Goods entered for Agriculture and forestry (No Taxes, No VAT)
 A11 - Goods entered for Agriculture and forestry (6% CSC, VAT)
 A12 - Goods entered for Farmers; Import Agriculture (6% CSC Payable)
 A2 - Fisheries
 A21 - Outboard motors for Fisherman (6% CSC, VAT)
 A22 - Good entered for Fishing (6% CSC Payable)
 A3 - Fishing Gears
 A31 - Goods entered as fishing gears (6% CSC, VAT)
 A32 - Goods entered as fishing gears (6% CSC Payable)
 A4 - Mining & Quarrying
 A41 - Goods entered for mining and quarrying (6% CSC, VAT)
 A5 - Bee-Keeping
 A51 - Goods entered for bee-keeping (6% CSC, VAT)
 A6 - Other
 A60 - Duties and Taxes Exempt
 A61 - 6% CSC & VAT Payable
 A62 - 6% CSC Payable
 A63 - 12% CSC Payable
 A7 - Other
 A71 - Vehicles relief of Import Duty (6% CSC, VEL, VAT)
 A72 - Vehicles for Farmers, Fishermen, etc.. (6% CSC, VEL)

Letter B signifies Imports under Exemption for:

 B1 - Statutory Bodies
 B10 - Goods Entered For Statutory Bodies (No Taxes, No VAT)
 B11 - Goods Entered For Statutory Bodies (6% CSC, VAT)

Letter C signifies Imports under Exemption for: Cultural & Entertainment

 C1 - Pure Culture
 C11 - Goods entered for cultural purposes (6% CSC, VAT)
 C2 - Sports (see Act - Exempt the Customs Duty 1974/No.22) #50/Sporting Goods
and equipment 1984/No.19
 C21 - Goods entered under sporting goods agreement (6% CSC, VAT)
 C3 - Goods entered for musicians

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  C31 - Goods entered for musicians (6% CSC, VAT)
 C4 - Other
 C41 - 6% CSC & VAT Payable
 C43 - 12% CSC Payable
 C5 - Drag Racing (Vehicle and Parts)
 C50 - Drag Racing (No Taxes, No Levies, No VAT)
 C51 - Drag Racing (6% CSC, VAT)

Letter D signifies Imports under Exemption for:

 D1 - Diplomatic Missions (see Act - Exempt the Customs Duty 1974/No.22) #16
 D10 - Goods entered for diplomatic missions (No Taxes, No VAT)
 D2 - Other International and Regional Organization
 D20 - Goods entered for international & regional organization (No Taxes, No VAT)
 D24 - Goods entered for international & regional organization or personnel (VAT
Payable)

Letter E signifies Imports under Exemption for Education

 E1 - Schools (Private)
 E10 - Goods entered for school (No Taxes, No VAT)
 E11 - Goods entered for school (6% CSC, VAT)
 E2 - University (see Act - Exempt the Customs Duty 1974/No.22) #52
 E20 - Goods for universities (No Taxes, No VAT)
 E21 - Goods for universities (6% CSC, VAT)
 E22 - Goods for universities (6% CSC)
 E23 - Goods for universities (12% CSC)
 E3 - Other Educational Purposes
 E31 - Goods entered for other educational purpose (6% CSC, VAT)
 E4 - Computers and Accessories
 E41 - Computers and accessories (6% CSC, VAT)(see Act - Personal Computers & Parts
Exempt Duty 1997/No.4)
 E5 - Other
 E50 - School supplies (No Taxes, No VAT)
 E51 - 6% CSC & VAT Payable

Letter F signifies Imports under exemption for Energy

 F1 - Renewable Energy/Energy Saving
 F11 - Renewable Energy/Energy Saving (6% CSC, VAT)
 F14 - Renewable Energy/Energy Saving equipment & devices (VAT Payable)
 F2 - Climate Change Action
 F20 - Temporary concession on Air-Cooling devices (No Taxes, No VAT)
 F21 - Sustainable Alternatives to Single-use Plastics (6% CSC, VAT)

Letter G signifies Imports under Exemption for:

 G1 - Government
 G10 - Goods entered for government and governmental purposes (No Taxes, No VAT)

Letter H signifies Imports under Exemption for:

 H1 - Health
 H11 - Goods enter for health (6% CSC, VAT)

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  H2 - Goods entered for artificial limbs, invalid carriage and wheelchair/hearing Aids,
Orthopedic Appliance (#21 & #26)
 H20 - Goods entered for disabled persons (No Taxes, No VAT)
 H21 - Goods entered for disabled persons (artificial limbs ,wheel chair/ hearing aid) (6%
CSC, VAT)
 H22 - Goods entered for disabled persons (artificial limbs ,wheel chair/ hearing aid) (6%
CSC Payable)
 H3 - Goods entered for Health: Chronic Diseases (see Act - Exempt the Customs Duty
1974/No.22) #11 & #53
 H38 - Goods entered for health chronic disease (No VAT)
 H4 - Goods entered for blind persons books, publications and documents of all kinds in
raised (Braille), (Talking Braille)
 H41 - Goods entered for blind person , books, publication and documents (6% CSC, VAT)
 H5 - Surgical equipment and Surgical instruments, appliance and supplies imported for use
in medical centers or by medical Dental or Veterinary Practitioner (see Act - Exempt the
Customs Duty 1974/No.22) (#45 & #46)
 H51 - Medical center or medical, dental or veterinary practitioners (6% CSC, VAT)
 H52 - Medical center or medical, dental or veterinary practitioners (6% CSC)
 H53 - Medical center or medical, dental or veterinary practitioners (12% CSC, VAT)
 H6 - Drugs : (see Act - Exempt the Customs Duty 1974/No.22) (#11&53)
 H61 - Goods entered as Drugs (6% CSC, VAT)

Letter I signifies Imports under Exemption for: Industry

 I1 - Enclave / Factories
 I10 - Goods entered under fiscal incentive legislation; enclave (No Taxes,
No VAT)
 I11 - Goods entered for enclave /factories (6% CSC, VAT)
 I12 - Goods entered for enclave /factories (6% CSC Payable)
 I14 - Goods entered under fiscal incentive legislation (VAT Payable)
 I2 - Local Manufactures (see Act - Exempt the Customs Duty
1974/No.22) #44
 I21 - Goods entered for local manufacturers (6% CSC, VAT)
 I22 - Goods entered for local manufacturers (6% CSC Payable)
 I24 - Goods entered for local manufacturers (VAT Payable)
 I3 - Contractors/Construction
 I31 - Goods entered for contractors (6% CSC, VAT)
 I34 - Goods entered under special cabinet or ministerial concession - special construction
(VAT Payable)
 I4 - Other Approved Industries Tanning and Dyeing Materials for Industrial use
 I40 - Goods entered for other approved industries for industrial us (No Taxes, No VAT)
 I41 - Goods Entered for other approved industries for industrial use (6% CSC, VAT)
 I5 - Other
 I50 - Duties and Taxes Exempt
 I51 - 6% CSC & VAT Payable
 I54 - VAT Payable

Letter J signifies Imports under Exemption for Small and Medium Businesses
 J1 - Goods for Small and Medium Businesses
 J11 - Goods entered for small and medium business (6% CSC, VAT)

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  J2 - Business Vehicles
 J21 - Vehicles for small and medium business (6% CSC, VEL, VAT)
 J22 - Vehicles for small and medium business (6% CSC, VEL)
 J2A - Vehicles for small and medium business (25% ICD, 6% CSC, VEL, VAT)
 J2B - Vehicles for small and medium business (22.5% ICD, 6% CSC, VEL, VAT)
 J2C - Vehicles for small and medium business (20% ICD, 6% CSC, VEL, VAT)
 J2D - Vehicles for small and medium business (30% ICD, 6% CSC, VEL, VAT)
 J3 - Passenger Bus
 J31 - Vehicles to be used as passengers bus (6% CSC, VEL, VAT)
 J4 - Passenger Bus Parts
 J41 - Passenger bus tires, brake pad and shoe (6% CSC, VAT)

Letter K signifies Imports under Exemption for Communication Company

 K1 - Communication Company
 K11 - Goods entered for Communication Company (6% CSC, VAT)
 K2 - signifies Imports under Exemption for Power Company
 K21 - Goods entered for Power Company (6% CSC, VAT)

Letter L signifies Imports under Exemption for Barrel Trade

 L1 - Barrel Trade
 L10 - Food stuff under 45 kg [100lbs] (No Taxes, No VAT)
 L17 - Christmas barrel special (Customs use Only)

Letter M signifies Imports under Exemption for: Military Forces

 M1 - Military Forces (Foreign)
 M10 - Goods entered for foreign military forces (No Taxes, No VAT)
 M11 - Goods entered for foreign military forces (6% CSC, VAT)
 M14 - Goods entered for foreign military forces (VAT)
 M2 - Goods for military purposes
 M20 - Goods for military purposes (No Taxes, No VAT)
 M3 - Other
 M30 - Duties and Taxes Exempt

Letter N signifies Imports under Exemption for: Non-Profit Organization

 N1 - Church (see Act - Exempt the Customs Duty 1974/No.22) #’s (10, 25, 54)
 N11 - Goods entered for churches (6% CSC, VAT)
 N12 - Goods entered for churches (6% CSC Payable)
 N13 - Goods entered for churches (12% CSC Payable)
 N2 - Church Vehicle
 N21 - Vehicles for use by churches (6% CSC, VEL, VAT )
 N3 - Goods imported by approved religious organizations, articles of religious
worship (see Act - Exempt the Customs Duty 1974/No.22) #’s(19)
 N32 - Goods imported or approved by religious organizations, articles at religious
worship (6% CSC Payable)
 N4 - Other Non Profit and Charitable Organization(see Act - Exempt the Customs
Duty 1974/No.22) #’s(32, 29, 51)
 N40 - Duties/levies exempted (No Taxes, No levies, No VAT)
 N41 - 6% CSC & VAT Payable
 N42 - 6% CSC Payable

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  N43 - Import duty and VAT exempted (12% CSC Payable)
 N5 - Gifts (see Act - Exempt the Customs Duty 1974/No.22) #’s(19)
 N51 - Goods entered as gifts (6% CSC, VAT)

Letter O signifies Imports under Exemption for: Other Approved purposes.

 O2 - Other
 O20 - Duties and Taxes Exempt (Environmental Levy Payable)
 O21 - 6% CSC & VAT Payable
 O22 - 6% CSC Payable
 O23 - 12% CSC Payable
 O24 - VAT Payable
 O28 - Goods exempted from VAT only
 O5 - Reserved
 O50 - Duty, CSC and VAT Exempt (Excise, Bottle Levy, and VEL Payable)
 O52 - Import Duty and VAT Exempt (6% CSC, Excise, Bottle Levy, and VEL Payable)

Letter P signifies Imports under Exemption for: Movement of persons & Returning Nationals
 P1 - Movement of Persons: Tools of Trade
 P10 - Goods entered for the movement of persons (No Taxes, No VAT)
 P11 - Goods entered for the movement of persons (6% CSC, VAT)
 P2 - Returning Nationals
 P20 - Goods entered by returning national’s (No Taxes, No VAT)
 P3 - Vehicles for Returning Nationals
 P33 - Vehicles for returning national’s (12% CSC, VEL, No VAT)
 P4 - Cadaver
 P40 - Cadaver (human remains)(No Taxes, No VAT)
 P5 - Returning Students
 P50 - Returning Students (Nevis only)(No Taxes, No VAT)
 P5A - Vehicles for Returning Students (Nevis only)( 22.5% ICD, 6% CSC, VEL, VAT)

Letter R signifies Imports qualifying for miscellaneous Cabinet Relief

 R1 - Miscellaneous Cabinet Relief
 R10 - Goods granted relief from Taxes (Environmental Levy Payable)
 R11 - Goods granted relief from import duty only (6% CSC, VAT )
 R12 - Goods granted relief from import duty and VAT (6% CSC Payable)
 R13 - Goods granted relief from import duty and VAT (12% CSC Payable)
 R14 - Goods entered under special cabinet or ministerial concession (VAT Payable)
 R2 - Other Cabinet Relief
 R20 - Goods entered as Security Equipment (No Taxes, No VAT)
 R21 - Goods granted relief from import duty only (6% CSC, VAT)
 R22 - Goods granted relief from import duty, excise, levy and VAT (6% CSC Payable)
 R24 - Post Hurricane Relief (VAT Payable)
 R3 - Other Cabinet Relief
 R30 - Bulk Flour, and Evaporated Milk (No Taxes, No VAT)
 R34 - Reserved for Four Seasons managers (Nevis only)
 R38 - Goods granted relief from VAT only
 R39 - Cement imported by Approved Enterprises under Special Agreement
 R4 - Other Cabinet Relief
 R40 - Disaster Relief (No Taxes, No VAT)

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  R5 - Other Cabinet Relief
 R50 - Vehicles (No Taxes, No Levies, No VAT)
 R53 - Vehicles (12% CSC, VEL, VAT Payable)
 R6 - Pandemic Relief
 R60 - Pandemic Relief (No Taxes, No Vat)
 R62 - Pandemic Relief (6% CSC Payable)
 R7 - Vehicle Safety
 R71 - Goods granted relief from import duty only (6% CSC, VAT Payable)

Letter S signifies Imports under Exemption for: Shipping (Marine & Aircraft)
 S1 - Marine
 S10 - Goods entered for shipping (No Taxes, No VAT)
 S11 - Goods entered for shipping (6% CSC, VAT)
 S12 - Goods entered for shipping (6% CSC Payable)
 S2 - Aircraft
 S20 - Goods entered for aircraft (No Taxes, No VAT)
 S21 - Goods entered for aircraft (6% CSC, VAT)
 S22 - Goods entered for aircraft (6% CSC Payable)

Letter T signifies Imports under Exemption for Tourism Hotels & Hotel Act
 T1 - Hotels
 T10 - Goods entered under hotel aids act hotel (No Taxes, No VAT)
 T11 - Goods entered under hotel aids act hotel (6% CSC, VAT)
 T12 - Goods entered under hotel aids act hotel (6% CSC Payable)
 T13 - Goods entered under hotel aids act hotel (12% CSC Payable)
 T14 - Goods entered under hotel aids act hotel (VAT Payable)
 T2 - Restaurants
 T20 - Stand Alone Restaurants Duty Free Package (No Taxes, No VAT)
 T21 - Stand Alone Restaurants Duty Free Package (6% CSC, VAT)
 T22 - Stand Alone Restaurants Duty Free Package (6% CSC Payable)
 T24 - Stand Alone Restaurants Duty Free Package (VAT Payable)
 T3 - Taxi
 T31 - Vehicle for use as taxi; import duty exempt only (6% CSC, VEL , VAT)
 T32 - Reserved
 T4 - Condominium
 T41 - Goods entered for Condominium (6% CSC, VAT)
 T42 - Goods entered for Condominium (6% CSC Payable)
 T43 - Goods entered for Condominium (12% CSC Payable)
 T44 - Goods entered for Condominium (VAT Payable)
 T5 - Duty Free Shops
 T55 - Goods entered for duty free class [A] shops; 6% duty free levy (No VAT)
 T56 - Goods entered for duty free class [B] shops; 6% duty free levy (No VAT)
 T6 - Other Tourism Related business
 T60 - Duties and Taxes Exempt
 T61 - Goods entered under hotel aids act (6% CSC, VAT)
 T62 - 6% CSC Payable
 T63 - 12% CSC Payable
 T64 - Goods entered for purposes concerned with Tourism (VAT Payable)
 T7 - Taxi

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  T71 - Taxi tires, Brakes pad & Shoes (6% CSC, VAT Payable)

Letter V signifies Imports under Exemption First time Home Owner/VAT Stock Credit
 V1 - First Time (Home Owner)
 V14 - First time home owners (VAT Payable)
 V2 - VAT Stock Credit (Business)
 V20 - Goods granted relief under VAT stock credit (No Taxes, No VAT)
 V24 - First time home owners concession credit (Previously VAT stock credit - ended 2014)
(VAT Payable)
 V3 - VAT Stock Credit (Business)
 V34 - Renovation of Property (VAT Payable)
 V4 - Build & Thrive Incentive
 V44 - First Time Homeowners (13% VAT Payable)
 V4A - Renovations and Repairs (13% VAT Payable)

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