1.      Those imports related to construction and consultancy contracts can be imported temporarily without immediate payment of duties and taxes but on bank or insurance guarantee; and could be re-exported. But, the contractor or the consultant should produce the legally binding contractual agreement and the documents in 1.2. above to customs through his clearing agent.

2.      Upon the expiration of the contract, the contracting parties should inform customs that the period has expired and the goods should be re-exported. Customs shall facilitate the re-exportation and then release the guarantee.

3.      If however, there comes a request to retain the goods locally duties and taxes shall be paid for the goods imported on guarantee basis.

Back To Menu