1.3 Solomon Islands Customs Information

Solomon Islands Customs Information

Solomon Islands Customs and Excise Division (SICED)

Most officers are located in Honiara at the airport, sea port and administrative offices, with a smaller number of officers at Gizo, Noro, Lata (Temotu Province) and Mono border office(Short Land). SICED works with a range of Government agencies such as the Royal Solomon Islands Police Force (RSIPF), Immigration, Agriculture, Health and Quarantine on border security and the Inland Revenue Division on revenue collection.

SICED uses ASYCUDA

Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link below:

4.2.1 Solomon Islands Government Contact List

Further info is available by following link: http://www.customs.gov.sb/

Emergency Response:

[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when the Government officially declares an emergency.

When this occurs, there is usually a streamlined process to import goods duty and tax free that allows the importation and release of goods prior to producing documentation, however it must be noted all the appropriate documentation, as outlined in the tables later in this section, will be required at some time by customs for all items bought in to the country. It is therefore imperative for good records to be kept for later reference.

Agreements / Conventions Description	Ratified by Country? (Yes / No)
WCO (World Customs Organization) member	No
Annex J-5 Revised Kyoto Convention	Yes, 05/09/2014
OCHA Model Agreement	No
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)	No
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)	No

Exemption Regular Regime (Non-Emergency Response):

[Note: This section should contain information on the usual duties & taxes exemption regime during non-emergency times, when there is no declared state of emergency and no streamlines process (e.g. regular importations/development/etc.).]

Humanitarian aid will be exempted from duties and taxes provided the organizations importing such supplies have complied with the requirements outlined in the section below. There are no specific types of goods restricted from being eligible for this status

Organizations wishing to be eligible for these exemptions must be registered with the Registrar (Ministry of Lands) under the Charitable Act.

In the following table, give information on the necessary requirements in order for organizations to qualify for a duties and taxes exemption on imports (e.g. do they need to be officially registered - with which department and how is this done, necessary permits/licences, etc.). Include information for both UN agencies and NGOs.

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

For exemption for Goods tax – GT22 - Must complete the ‘Division a Quotation of Exemption Certificate to the Commissioner of Inland Revenue’ and get a signature from the Inlands Revenue Division.

For exemption from Duty – C44 _– Copies of these can be purchased at stationary shops. They are to be completed and must have an official stamp of your organisation on it to be valid.

Copies of these form are attached in the annex

Non Governmental Organizations

For exemption for Goods tax – GT22 - Must complete the ‘Division a Quotation of Exemption Certificate to the Commissioner of Inland Revenue’ and get a signature from the Inlands Revenue Division.

For exemption from Duty – C44 – Copies of these can be purchased at stationary shops. They are to be completed and must have an official stamp of your organisation on it to be valid.

Copies of these form are attached in the annex

Exemption Certificate Application Procedure:

In the following table, please provide the practical information that is necessary in order to obtain a duties and taxes exemption certificate or similar document. Include a process description (including contacts, departments, paperwork, etc.), making the distinction per counterpart/programme. Also include the contact details of agents and authorities (where to apply for certificates/authorization) as well as time benchmarks.

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

C44 these can be purchased at most stationery shops
GT 22 – Quotation of Exemption Certificate
SAD-99 (replaces previous C15 document)The template for this form is available from Customs and Excise an available from ASYCUDA website for registered users

The Customs departments aim is have all forms available for download on the website, this is an ongoing process and the following link should be accessed to check for availability www.mof.gov.sb/ReportsNew/Forms2.aspx

Process to be followed (step by step or flowchart)

Each time a shipment arrives the following must be done to ensure that the goods are exempt.

For exemption for Goods tax – GT22 - Must complete the ‘Division a Quotation of Exemption Certificate to the Commissioner of Inland Revenue’ and get a signature from the Inlands Revenue Division. If you are to be clearing several shipments over a period of time, for instance during an emergency you can request a blanket exemption for that time.
For exemption from Duty – C44 – Copies of these can be purchased at stationary shops. They are to be completed and must have an official stamp of your organisation on it to be valid.
The GT22 and C44, along with the original invoice, AWB or BL, packing list and SAD-99 (replaces previous C15 document) can then be presented to customs for clearance of goods.

Exemption Certificate Document Requirements

The following matrix should include information as to what documents are necessary in order to obtain a duties and taxes exemption certificate. In each of the boxes in the matrix, please include the following information for the commodities list at the top:

Whether or not the documents listed on the left are required (Y/N)
Whether or not an original, proforma or a copy is necessary
The number of copies of the document that is necessary Any differences between UN and NGO requirements If there are any additional comments, they can be included at the bottom of the table.

Duties and Taxes Exemption Certificate Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicles & Spare Parts	Staff & Office Supplies	Telecoms Equipment
Invoice	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs
AWB/BL/Other Transport Documents	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs
Donation/Non-Commercial Certificates	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs
Packing Lists	Yes, proforma, applies to UN and NGOs	Yes, proforma, applies to UN and NGOs	Yes, proforma, applies to UN and NGOs	Yes, proforma, applies to UN and NGOs	Yes, proforma, applies to UN and NGOs	Yes, proforma, applies to UN and NGOs
Other Documents	See below	See below	See below	See below	See below	See below
Additional Notes
NOTE: where previously originals of documents were required, scanned copies or faxes will now suffice. C44 to be completed for exemption from customs duty (original and 3 copies) SAD-99 (replaces previous C15 document) to be complete by UN and NGOs if clearing themselves – (electronic template can be obtained from Customs and ASYCUDA) GT22 to be completed for exemption of goods tax For importation of Medicine you may need to get a pharmacy permit. This needs to be applied for at the Ministry of Health but is issued by the National Referral Hospital. All fruit, vegetables and animal must have an import permit, issued by the Agriculture Quarantine Section.

Customs Clearance

General Information

Customs Information
Document Requirements	The GT22 and C44, along with the original invoice, AWB or BL, packing list and SAD-99 (replaces previous C15 document)
Embargoes	None
Prohibited	Honey, bees, indecent articles, matches (containing white or yellow phosphorus), opium, flick-knives and knuckle dusters.
General Restrictions	Electrical machinery and appliances must have permission from SIEA (Solomon Island Electrical Authority). Some prescribed drugs may need a permit. You can apply for this at the Ministry of Health but it is issued by the National Referral Hospital.

Customs Clearance Document Requirements

The following matrix should include information as to what documents are necessary for the customs clearance of consignments. In each of the boxes in the matrix please include the following information for the commodities list at the top:

Whether or not the documents listed on the left are required (Y/N)
Whether or not an original, proforma or a copy is necessary
The number of copies of the document that is necessary
Any differences between UN and NGO requirements

If there are any additional comments, they can be included at the bottom of the table.

Customs Clearance Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)			Medicines		Vehicles & Spare Parts	Staff & Office Supplies		Telecoms Equipment
D&T Exemption Certificate	Yes, 1 copy, applies to UN and NGOs		Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs		Yes, 1 copy, applies to UN and NGOs			Yes, 1 copy, applies to UN and NGOs		Yes, 1 copy, applies to UN and NGOs
Invoice	Yes, 1 copy, applies to UN and NGOs		Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs		Yes, 1 copy, applies to UN and NGOs			Yes, 1 copy, applies to UN and NGOs		Yes, 1 copy, applies to UN and NGOs
AWB/BL/Other Transport Documents	Yes, 1 copy, applies to UN and NGOs		Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs		Yes, 1 copy, applies to UN and NGOs			Yes, 1 copy, applies to UN and NGOs		Yes, 1 copy, applies to UN and NGOs
Donation/Non-Commercial Certificates	Yes, 1 copy, applies to UN and NGOs		Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs		Yes, 1 copy, applies to UN and NGOs			Yes, 1 copy, applies to UN and NGOs		Yes, 1 copy, applies to UN and NGOs
Packing Lists	Yes, proforma, applies to UN and NGOs		Yes, proforma, applies to UN and NGOs	Yes, proforma, applies to UN and NGOs		Yes, proforma, applies to UN and NGOs			Yes, proforma, applies to UN and NGOs		Yes, proforma, applies to UN and NGOs
Phytosanitary Certificate	No, unless used goods (e.g. 2^ndhand clothes)		No, unless used goods (e.g. 2^ndhand clothes)	No, unless used goods (e.g. 2^ndhand clothes)		No, unless used goods (e.g. 2^ndhand clothes)			No, unless used goods (e.g. 2^ndhand clothes)		No, unless used goods (e.g. 2^ndhand clothes)
Other Documents	See below		See below	See below		See below			See below		See below
Additional Notes
NOTE: where previously originals of documents were required, scanned copies or faxes will now suffice. For importation of Medicine you may need to get a pharmacy permit. This needs to be applied for at the Ministry of Health but is issued by the National Referral Hospital. All fruit, vegetables and animal must have an import permit, issued by the Agriculture Quarantine Section.

Transit Regime

Not applicable for the Solomon Islands as goods would generally only transit through if being transhipped in a container to onward destinations such as Fiji.

If goods are being transhiped they must remain in the wharf area under security, until such time as they are reloaded for onward shipment.

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