Items for Personal Use

Customs Bond

Customs Bond



Initially, the courier service operators must submit the courier manifest to Customs Examination Section in order to verify the courier goods being imported at the time of examination.


Courier bags will be opened in the MACL bond by the respective courier service representatives, in the presence of a Customs Examination Officer for assessment of value / quantity or the presence of prohibited or restricted goods.


As per Law No: 31/79 (Maldivian Import Export Act) import duty concession will be granted by President of Maldives for the goods being imported for personal use that are below MVR 6,000 on FOB (excluding freight and insurance) basis. (Please refer to this link for further information).


The goods imported for personal use should be consigned under the name of the individual importing the goods. If the goods are consigned under a company’s name, then the goods will be considered to be imported for commercial purpose. Therefore normal import declaration process should be followed.


Where goods are according to the provisions for duty concessions for personal effects, those goods will be release to the courier services to be delivered for their recipients.


Depending on the quantity, goods being imported as personal use which falls within the category of MVR 6,000 allowance will be subjected to submit the goods declaration form. In these circumstances the goods declaration will be accessed without granting the MVR 6000 allowance and the duty must be paid accordingly as the goods will be considered as commercial imports.


Furthermore, if the goods being imported as personal use are valued above MVR 6000 (excluding freight and insurance), goods declaration form must be submitted to Customs which will be processed after granting an allowance of MVR 6000 and the duty must be paid accordingly. For example: If the value of goods is worth MVR 10,000, duty will be charged on MVR4,000 (10,000 – 6,000)


In situation where the goods declaration form has to be submitted, normal import declaration process of Customs will be followed. If Commercial invoice of the goods imported for personal use is not available at the time of importation, the Crew and Passenger Valuation form MCS-145 Passenger Crew Valuation Form must be submitted with the accurate information on the goods along with the Goods Declaration. (Please refer to this link business declaration process).


The Courier Services will be informing the recipient (the importer/receiver) that the goods are being held at Customs Bond until the goods declaration process is completed.


In these circumstances, the declaration will be filled by the respective courier service (as a broker). Normal import declaration process will be followed.

(Refer the following path from  for further information.

Individual> Items for personal use > Declaration processing & license)


Please note:  The Courier Services has sole responsibility for delivery of the courier goods.