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.

  1. 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.
  2. 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.
  3. 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:

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:

 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. 2nd hand clothes)

No, unless used goods (e.g. 2nd hand clothes)

No, unless used goods (e.g. 2nd hand clothes)

No, unless used goods (e.g. 2nd hand clothes)

No, unless used goods (e.g. 2nd hand clothes)

No, unless used goods (e.g. 2nd hand 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.