Import

There are three international ports in Maldives. Gan International Airport at S. Gan, Male' International Airport at Hulule, and the Male' commercial sea port situated at commercial harbour of the capital, Male'.

All cargo imported to Maldives are dutiable, except items brought by passengers for personal use, in non commercial quantities

Import duty is levied on the CIF (Cost + Insurance + Freight) value of the goods. The rate of duty percentage is listed in the Import Tariff book.

Imports in commercial quantities have to be accompanied by a Import Trade License issued by the Ministry of Trade and Industries. A temporary license is issued for occasional importers.

On request, Customs may allow the temporary importation of goods and equipment for trade promotion, scientific research and other professional use. Duration allowed for such importation is 14 days, after which import duty must be paid for them.

Goods entering the Republic of Maldives must go through four main customs procedures before they can be imported:-

The speed of these processes is mainly dependent on the clarity of the documents submitted by the importer and the amount of information provided in the documents.

All commercial imports must have acompanying invoices which are subjected to the Customs invoices valuation process for duty calculation. In this regard, the importer should submit the following documents to the Valuation Section of the Maldives Customs Service:

When the invoice valuation process is completed the importer will be given a copy of the Maldives Customs Service endorsed commercial invoice stipulating the value of the goods sought to be imported as determined by the Maldives Customs Service. Duty for the goods so imported would be levied on the basis of the approved prices.

The importer should fill in the Customs Declaration Form based on the Maldives Customs Service endorsed commercial invoice. The following documents should then be submitted to the Documentation Section of the Maldives Customs Service: