PERMITS AND WAIVERS ON LIVESTOCK PRODUCTION INPUTS

Waiver Policy on Imported Animal Production Inputs

As part of Government policy to enhance agricultural development in the country, agricultural inputs imported into the country are zero rated or tax exempted and therefore do not attract any Import duty or Value Added Tax (VAT) as stated in Part B and C of the third schedule of the Harmonized System and Customs Tariff Schedule 2007.

Animal Production inputs that qualify for waiver under this schedule include:

  • Livestock, including poultry and fish  feed ingredients
  • Poultry and livestock machinery / equipment
  • Poultry and livestock imported for breeding purposes
  • Veterinary drugs and equipment

Although these items do not attract VAT and import duty, importers have to formally apply for the Waiver of the stipulated taxes through the Minister of Food and Agriculture to VAT and CEPS (Customs Excise and Preventive Service) in order to benefit from this policy.

 

Required documents:

  • Copies of Bill of Lading (BL)
  • Import Declaration Form (IDF)
  • Commercial Invoice (CI)
  • Application for waiver of payment  of taxes on the imported item

The Animal Production Directorate (APD) examines the application and recommends for the waiver to the Minister of Food and Agriculture who in turn recommends to VAT and CEPS for the issuance of the waiver