In order for an item to be considered as a re-import, the items must be declared as re-imports in the export documentation stage and must be consigned to the same individual when it enters back into the country.


Customs shall waiver import duty on the following goods re-imported into Maldives.


Goods that have not lost its essential features due to use or the essential features have not been altered and the goods that are clearly identifiable as same goods as that were exported, by means of specific serial number or code that is attached on the goods
Goods that are not clearly identifiable by means of specific serial number or code that is attached on the goods, however, that were exported for repair under warranty, and a document is submitted from the warrantor specifying that repairs were made to the re-imported goods under the warranty
Goods re-imported within 180 (hundred and eighty) days from the date of the export from Maldives
Goods consigned to the same person who originally exported the goods in question from Maldives, being re-imported
The import duties have been previously paid to the goods, and the duties paid have not been refunded


Import duty will be waivered on goods that are re-imported after being exported temporarily for events such as exhibitions with the permission from a competent government authority even though the conditions set forth in the above (1) are not satisfied.


When completing the re-import good declaration, the previous declation tab in ASYCUDA World must completed according to the export declaration and a copy of this declaration can be attached with the re-import declaration. 
The following documents must be submitted along with the Good Declaration.



Copy of the Price accepted commercial invoice
Packing list
Bill of Lading or Airway Bill
Delivery Order


The following documentation, processed and completed by Valuation and Documentation Section, should be submitted to Cargo Examination Section requesting for the release of re-import goods.



Payment Assessment Notice (Original)
Receipt of Payment to Customs (Copy)
Delivery Order (3 Copies)