| CPC | CPC Description | Free % |
| 4200 |
safta |
- |
| C400 |
imports to pvt sector |
- |
| C401 |
imports to pvt sector without a licence |
- |
| C402 |
direct imports to public sector |
- |
| C403 |
imports to government sector |
- |
| C404 |
importation for tourism industry |
- |
| C410 |
goods cleared at regional ports with 30% duty exemption for tourism sector |
30.00 |
| C411 |
goods cleared at regional ports with 30% duty exemption for public sector |
30.00 |
| C412 |
goods cleared at regional ports with 30% duty exemption for government sector |
30.00 |
| C413 |
goods cleared at regional ports with 30% duty exemption for private sector |
30.00 |
| C415 |
imports with diplomatic or consular privileges |
- |
| C421 |
imports of foreign aids |
- |
| C422 |
imports of foriegn aids with 100% duty relief |
100.00 |
| C430 |
importation of currency notes and coins |
- |
| C441 |
government imports with 50% duty relief |
50.00 |
| C442 |
government imports with 100% duty relief |
100.00 |
| C443 |
public imports with 100% duty relief |
100.00 |
| C444 |
imports to private sector with 100% duty relief |
100.00 |
| C445 |
imports for government projects with 100% duty relief |
100.00 |
| C446 |
importation for tourism industry with 100% duty relief |
100.00 |
| C447 |
importation for tourism industry with 75% duty relief |
75.00 |
| C448 |
importation for tourism industry with 50% duty relief |
50.00 |
| C449 |
imports to private sector under foreign investments with 100% duty relief |
100.00 |
| C450 |
imports to private sector with 50% duty relief |
50.00 |
| C451 |
imports to pvt sector under investments to produce products for export (raw material) |
- |
| C452 |
imports of raw materials to pvt sector under a investment to produce products with 5% dutiable |
95.00 |
| C453 |
imports of raw materials to private sector under a investment to products with 10% dutiable |
90.00 |
| C454 |
imports of capital goods to private sector under a investment to produce products with 25% duty r |
25.00 |
| C455 |
imports ofcapital goods to private sector under a investment to produce products with 50% duty re |
50.00 |
| C456 |
imports of capital goods to private sector under a investment to produce products with 75% duty r |
75.00 |
| C457 |
imports of capital goods to private sector under a investment to produce products with 100% duty |
100.00 |
| C458 |
public imports with 50% duty relief |
50.00 |
| C459 |
preferential duty rates under sapta for private sector (non l.d.c) |
- |
| C460 |
preferential duty rates under sapta for government sector (non l.d.c) |
- |
| C461 |
imports to private sector with 75% duty relief |
75.00 |
| C462 |
imports to public sector under foreign investments |
- |
| C463 |
preferential duty rates under sapta for private sector (l.d.c) |
- |
| C464 |
preferential duty rates for government sector (l.d.c) |
- |
| C465 |
preferential duty rates under sapta for tourism sector (non l.d.c) |
- |
| C466 |
preferential duty rates under sapta for tourism sector (l.d.c) |
- |
| C467 |
preferential duty rates under sapta for public sector (non l.d.c) |
- |
| C468 |
preferential duty rates under sapta for public sector (l.d.c) |
- |
| C471 |
ex-warehouse for private sector |
- |
| C472 |
ex-warehouse for private sector with 100% duty relief |
100.00 |
| C473 |
ex-warehouse for private sector with 50% duty relief |
50.00 |
| C474 |
ex-warehouse for diplomatic & consular privilages |
- |
| C475 |
ex-warehouse for government sector |
- |
| C476 |
ex-warehouse for tourism industry |
- |
| C477 |
ex-warehouse for government sector with 100% duty relief |
100.00 |
| C478 |
ex- warehouse of re-exported cylinders for private sector |
- |
| C479 |
ex-warehouse for tourism industry with 100% duty relief |
100.00 |
| C480 |
ex-warehouse for public sector |
- |
| C481 |
import duty leveid on exempted goods (private) |
- |
| C481 |
import duty levied on exempted goods (private sector) |
- |
| C482 |
home use after projects and industries |
- |
| C482 |
import duty levied on exempted goods (after gvt projects) |
- |
| C483 |
import duty levied on exempted goods (government) |
- |
| C484 |
ex-warehouse for public sector with 100% duty relief |
100.00 |
| C485 |
ex-warehouse of raw materials for private sector |
- |
| C486 |
ex-warehouse for public sector with 50% duty relief |
50.00 |
| C487 |
government imports with 90% duty relief |
90.00 |
| C488 |
ex-warehouse for government projects with 100% duty relief |
100.00 |
| C489 |
ex-warehouse for government projects with 50% duty relief |
50.00 |
| C490 |
government imports with 75% duty relief |
75.00 |
| C491 |
personal imports with duty relief of mrf 14,000.00 |
- |
| C492 |
personal imports with duty relief of mrf 11,500.00 |
- |
| C493 |
personal imports with duty relief of mrf 7000.00 |
- |
| C494 |
personal imports with duty relief of mrf 6000.00 |
- |
| C495 |
imports of capital goods to public sector under a investment to produce products with 75% duty relief |
75.00 |
| C496 |
imports of raw materials to public sector under a investment to produce products with 5% dutiable |
95.00 |
| C497 |
imports of raw materials to public sector under a investment to produce products with 10% dutiable |
90.00 |
| C498 |
imports of capital goods to public sector under an investment to produce products with 25% duty relief |
25.00 |
| C499 |
declarations processed for less percentages |
- |
| C500 |
duty payment for auction goods |
- |
| C501 |
production of goods by foreign vessel in the maldivian territory |
- |
| C502 |
ex-warehouse of capital goods to private sector under a investment to produce products with 25% duty relief |
25.00 |
| C503 |
imports to private sector with 50% duty exemption for fisheries development |
50.00 |
| C504 |
imports to private sector with 75% duty exemption for fisheries development |
75.00 |
| C505 |
imports to private sector with 100% duty exemption for fisheries development |
100.00 |
| C506 |
imports to private sector with 50% duty exemption for agriculture development |
50.00 |
| C507 |
imports to private sector with 75% duty exemption for agriculture development |
75.00 |
| C508 |
imports to private sector with 100% duty exemption for agriculture development |
100.00 |
| C509 |
ex-warehouse for private sector with 50% duty exemption for fisheries development |
50.00 |
| C510 |
ex-warehouse for private sector with 75% duty exemption for fisheries development |
75.00 |
| C511 |
ex-warehouse for private sector with 100% duty exemption for fisheries development |
100.00 |
| C512 |
ex-warehouse for private sector with 50% duty exemption for agriculture development |
50.00 |
| C513 |
ex-warehouse for private sector with 75% duty exemption for agriculture development |
75.00 |
| C514 |
ex-warehouse for private sector with 100% duty exemption for agriculture development |
100.00 |
| C515 |
imports of capital goods to public sector under an investment to produce products with 50% duty relief |
50.00 |
| C518 |
natural disaster - relief consignments with 100% duty exemption |
100.00 |
| C519 |
imports to public sector with 75% duty relief |
75.00 |
| C523 |
disaster relief consignments for re-construction with 100% duty relief for the public sector |
100.00 |
| C524 |
disaster relief consignments for re-construction with 100% duty relief for the government sector |
100.00 |
| C525 |
disaster relief consignments for re-construction with 100% duty relief for the private sector |
100.00 |
| C526 |
home use after projects and industries with 100% duty relief |
100.00 |
| C528 |
disaster relief consignments with 100% duty relief for the tourism sector |
100.00 |
| C529 |
disaster relief consignments with 100% duty exemption with diplomatic/consular privileges |
100.00 |
| C530 |
disaster relief consignments for re-construction with 75% duty relief for the tourism sector |
75.00 |
| C531 |
import duty levied on temperory imports for toursim sector |
- |
| C532 |
import duty levied on temperory imports for public sector |
- |
| C533 |
import duty levied on temperory imports for government |
- |
| C534 |
import duty levied on temperory imports for private sect |
- |
| C536 |
import duty exempted on temperory imports for public sector with 100% duty relief. |
100.00 |
| C538 |
temporary import for return of goods with 100% duty relief |
100.00 |
| C539 |
temporary import for return of goods with 95% duty relief |
95.00 |
| C540 |
temporary import for return of goods with 90% duty relief |
90.00 |
| C541 |
temporary import for return of goods with 50% duty relief |
50.00 |
| C542 |
temporary import for return of goods with 10% duty relief |
10.00 |
| C543 |
temporary import for return of goods with 100% dutiable |
- |
| C600 |
temporary import for return of goods in unaltered state |
- |
| C621 |
re-importation - after repair |
- |
| C622 |
re-importation of direct temperory exported government registred goods after repair |
- |
| C690 |
re-importation - others |
- |
| C900 |
ship stores |
- |
| C901 |
direct supply for ships and aircraft |
- |
| C902 |
supply ex-warehouse for ships and aircraft stores |
- |
| C920 |
destruction of goods before customs clearance |
- |
| C921 |
destruction of goods by customs before clearance |
- |
| E100 |
direct export of home produced goods |
- |
| E101 |
direct export of home produced goods including imported materials |
- |
| E102 |
home produced goods as samples for export |
- |
| E103 |
direct export of home produced goods under sapta |
- |
| E104 |
export of home produced goods incl.imported materials under sapta |
- |
| E172 |
re-export |
- |
| E173 |
re-exportation of government registerred goods |
- |
| E181 |
export after projects and industries |
- |
| E200 |
direct temp export for return in an unaltered state |
- |
| E201 |
direct temp export for repair and return |
- |
| E202 |
re-export after re-export warehousing |
- |
| E203 |
temp export for repair & return after warehousing |
- |
| E204 |
re-export after warehousing |
- |
| E205 |
direct temporary exportation of government registered goods for return in an unaltered state |
- |
| E263 |
re-export for processing (eg. refiling of gas cylinders) |
- |
| E264 |
re-export after temperory importation |
- |
| S700 |
imports to duty free shops |
- |
| S701 |
direct entry into warehouse |
- |
| S702 |
supply ex-warehouse to duty free shops |
- |
| S703 |
direct entry into re-export warehouse |
- |
| S704 |
re-entry into warehouse(return of ex-warehoused item) |
- |
| S711 |
transfer between warehouses |
- |
| S712 |
transfer between warehouse & re-export warehouse |
- |
| S713 |
transfer between dutyfree shops to warehouse |
- |
| S714 |
entry into customs warehousing after repair |
- |
| S715 |
ex-warehouse for repair |
- |
