Organization : Customs & Excise Department
Type of Facility : Duty Free Allowance
Country: Montserrat
Website : http://customs.gov.ms/
Duty Free Allowances :
A Passenger’S Guide To Customs Allowances And Procedures
Related : Inland Revenue Department Income Tax Montserrat : www.statusin.org/8370.html
Customs Allowances:
All persons entering Montserrat may import the following, in accompanied baggage, free of duty and taxes:
A reasonable quantity of personal clothing, articles of adornment and toilet articles, whether new or used:
Tools and instruments for use in their profession (if they have been in their use and possession for a reasonable time);
Accompanying household effects, which have been in their use and possession for a period of at least one year;
Wines, spirits, tobacco and perfume for their personal use but limited to:
Wines or Spirits: 1 x bottle (40 oz),
Tobacco products: 200 cigarettes or 50 Cigars or 0.5 lbs of tobacco
Perfume: 6 oz.
(Please note: persons under 16 years old are not entitled to the allowances for wines, spirits and tobacco products).
Gift articles to an aggregate value of EC$500 to include the wines, spirits, tobacco and perfume allowance, set out above.
(Please note: this gift allowance is only for persons who have been absent from Montserrat, for a period of at least one year).
Helpful Hints On Customs Procedures:
After clearing Immigration, Day tour passengers and others with only hand baggage may proceed immediately for Customs clearance. Passengers with hold luggage should collect all their baggage before presenting themselves to Customs for clearance.
Montserrat does not operate a Green/Red self –declaration system and all passengers are required to present themselves to a Customs Officer for clearance. Please wait until an Officer is free before presenting yourself, with your luggage for clearance.
** All passengers are asked to declare and produce their duty free allowances and all baggage is liable to search. Passengers should also declare fresh fruit, vegetables or meat to a Customs officer or an Officer from the Department of Agriculture for possible inspection.
** Passengers must also declare any restricted goods requiring a license (e.g. firearms) as failure to declare restricted items may lead to seizure of the goods and possible prosecution. Failure to declare goods as required by law or making a false declaration to Customs is an offence and may lead to prosecution.
** After clearance by Customs please proceed immediately out of the Customs area.
Enjoy Your Stay In The Emerald Isle :
If You Need Information For Accommodation Or Tours, Please Contact The Montserrat Tourist Board On 491-2230
Do I need to complete a return?:
Yes. At the end of each year a return is sent to you and this must be returned to the Tax Office by January 31st, the following year.
Is there any thing that I can do to help the tax office?:
Keeping proper records of your income, filing returns on time and paying any outstanding taxes promptly will assist in a timely processing of your tax affairs. In addition any information that will enable us to properly administer our functions will be welcome.
Do I have to pay taxes if I am 60 years of age?:
Yes. Payment of taxes have nothing to do with age but hinges on the ability for you to earn income.