Duty Free Shipments

Duty Free Shipments


Customs is not authorized to waive off import duty, as customs is a law enforcement service.  


Classification of goods are based on Harmonized system which is published by World Customs Organization and the rate of import duty is levied according to article 7 of Maldives Export Import Law 31/79


The President have the discretion, in the case of a special circumstance, to waive payment of import duty, or part of it, for items imported for the general benefit of the public, or for the general benefit of the people on an island, of the Maldives.


Duty will be exempted, in accordance with the international treaties approved by the Maldives, for items brought to and taken from the Maldives by parties who have been granted diplomatic immunity by the Government of the Maldives.


Therefore, other than the 0% duty rated goods mentioned in article 7 of Maldives Export Import Law 31/79, the duty free goods declaration will be processed after receiving the letter from the respective Ministry or Authority granting the duty exemption.


Following Documents should be submitted along with the goods declaration form

-         MCS-106 Application For Duty Exemption

-         Duty free letter