Skip to content
Home » News » Duty on Invoices re Courier Packages

Duty on Invoices re Courier Packages

  • by

Weforward FreightMaster would like to inform our clients of changes that will be implemented this month at Customs, which will have implications on the duty applied to your invoices.

All packages must be pre-alerted, and supplier’s invoices sent to Courier Agents/ Small Package Consolidators. Click here to learn how to pre-alert.

  • Any consignment without supplier’s invoices will not be processed (at the time of sorting), by Customs.
  • These consignments will be secured at the courier facilities/shed #5.
  • These consignments will be subsequently dealt with by customs on the submission of relevant shipping documents.

Clients must provide a detailed invoice showing the following:

  • date, company name and address, importer name and address, product details and quantity
  • value od products, discounts, total

Before or after the sorting process is complete, Courier Agents/Small Package Consolidators shall pay duties and taxes on pre-alerted cargo (i.e. consignments with accompanying supplier’s invoices) on behalf of their clients. This should be done, using the “SD4” Declaration Regime. This arrangement covers non-commercial shipments only.

  • Courier Agents/Small Package Consolidators are required to provide the importer with a receipt (Sec 263 of the Customs Act) containing the classification of the goods, the transaction number, and a breakdown of the duties and taxes paid.
  • Importers of none commercial consignments MUST use the Courier broker or tariff clerk to act on his/her behalf.
  • Importers of commercial consignments can designate any registered broker or tariff clerk to act on his/her behalf.
  • Duty is payable on all items in a consignment if the consignment does not qualify for De minimis treatment, i.e. if the Cost, Insurance and Freight (CIF) total is over $150.00 XCD.
  • This applicable duty will be charged on items as they arrive. Duty will not be charged if the CIF value of the invoice is less than or equal to $150.00 XCD.
  • Short shipped Items will be dealt with in accordance with applicable laws.
  • The De Minimus ceiling will be based on the CIF total of the INVOICE and not on the number of bills of lading or packages.

The Customs Act # 20 of 2010, provides for severe penalties for offences of:

  • Improper Importation of Goods (section 45),
  • Submitting False Declarations (Section186),
  • Counterfeiting Documents (section 187) 
  • Fraudulent Evasion of Duty (section 189).

Where such violations are detected, offenders are liable to be prosecuted or fined and the goods are liable to forfeiture.