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Accessories & Mountings for Solar Items

Accessories & Mountings for Solar Items

June 10, 2020

Machinery and equipment imported for the purposes of generating and utilising renewable energy are eligible for Customs duty and Value-Added Tax Exemptions under existing laws.

These are granted under Item 49 (a) of the First Schedule, Part III B (ii) of the Customs Act, Chapter 82:01, and Paragraph 12 of Schedule II of the Value-Added Tax Act, Cap 81:05, which state:

Machinery and equipment for obtaining, generating and utilising energy from renewable energy sources, including solar panels, solar lamps, deep-cycle batteries, solar generators, solar water heaters, solar cookers, direct current (DC) solar refrigerators, direct current (DC) solar freezers, direct current (DC) solar air-conditioners, wind turbines, water turbines and power inverters; and energy efficient lighting, including compact fluorescent lamps and light emitting diode (LED) lamps.

It should be noted that while the Schedules do not contain specific provisions for exemptions for accessories, fittings, or mountings for the above items, once they are shipped and presented with the machinery/equipment and are related to and clearly intended for use with the machinery and equipment in the same consignment, they will be exempted. If presented separately, duties and taxes will be payable.

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