ICUMS

Implementation of Tax Assessment of Goods and Vehicles Relieved from Payment of Duty and Taxes at the Time of Importation for Special Purpose/ Functionary

Commissioner-General’s Order (CGO) 2020/01 of 2nd January 2020

[CPC:40D21- Tax payment for goods and vehicles previously entered under tax relief]

Where goods and vehicles at the time of clearance for Home Consumption had been relieved from payment of duties and taxes and are subsequently, upon application, to be used contrary to the conditions for the relief, the tax liability at the time of entry shall be depreciated as follows:

(a) Note exceeding two (2) years of usage from time of entry: Ten percentage (10%)

(b) Above two (2) years but note exceeding five (5) years of usage from time of entry: Twenty percent (20%)

(c) Above five (5) years but not exceeding seven (7) years of usage from time of entry: Fifty percent (50%)

(d) Above seven (7) years but not exceeding ten (10) years of usage from time of entry: Sixty percent (60%)(e) Above ten (10) years of usage from time of entry: Seventy percent (70%)

IMPLEMENTATEDSOLUTION IN ICUMS

Effective Thursday 20th January 2022, the use of 40D21 will have the following work flow to ensure smooth implemented of the order:

1. Use of CPC 40D21 – Tax payment for goods and vehicles previously entered under tax relief

2. During BOE creation, at item level, when the CPC (40D21) is entered, the declarant will be required to input the Previous BOE Number (i.e., the BOE that was granted relief from payment of duty and taxes at the time of importation for Special Purpose/Functionary).

        (a) If previous BOE was processed in ICUMS, the status should be ‘BOE Exited’

        (b) If previous BOE was processed in GCNet/GCMS, it should be of status ‘BOE Released’

3. When the Previous BOE and Item number is entered, the corresponding item details will populate in their respective tables (items and values)

4. ICUMS will validate the BOE making sure of the Chassis Number (if vehicle) entered matches Previous BOE selected Item’s chassis number

5. Taxes for the validated declaration are calculated based on the Tax Reduction as per CGO 2020/016. After Supervisor approval, the BOE gets automatically accepted and generates a tax bill based on the reassessed tax amount

7. After payment, status for declaration will be updated to BOE Exited

Note that the CIF value remains unchanged, but only the taxes that were not paid, will be depreciated

Please be guided accordingly

PERMISSION TO WAREHOUSE GOODS

In addition to invoice, Packing List and BL/AWBill/Way Bill, an Approval letter from GRA Customs (document code 087) granting permission to warehouse goods is also a mandatory requirement for the processing of warehousing declarations.

(1)Submit a written application to the Sector Commander under which the bonded warehouse is registered for an approval letter.

(2)Attach a scanned copy of the approved letter attached on to the UCR using document code 087.

(3) Create and submit the warehousing BOE with other requirements for processing.

This is required for the expedite processing of the warehousing BOE