Pursuant to amendments made to Part III (B) ii of the First Schedule to the Customs Act Chapter 82:01 and the Second Schedule Paragraph 5 (c) of the Value-Added Tax Act Chapter 81:05, sports gear and equipment are exempt from Customs Duty and VAT upon importation. These new measures took effect from February 6, 2024.
The specific HS Codes relevant to the new tax measures have been incorporated into the Automated System for Customs Data (ASYCUDA) World to guide Importers and Customhouse Brokers when processing Customs declarations.
HS Codes
| NO. | DESCRIPTION | HS CODE | DUTY | VAT |
|---|---|---|---|---|
| 1 | Clubs, complete | 9506.31.00.00 | 0% | 0% |
| 2 | Balls | 9506.32.00.00 | 0% | 0% |
| 3 | Articles and equipment for table-tennis | 9506.40.00.00 | 0% | 0% |
| 4 | Lawn-tennis rackets, whether or not strung | 9506.51.00.00 | 0% | 0% |
| 5 | Lawn-tennis balls | 9506.61.00.00 | 0% | 0% |
| 6 | For soccer (Inflatable balls) | 9506.62.10.00 | 0% | 0% |
| 7 | Roller skates, including skating boots with skates | 9506.70.00.10 | 0% | 0% |
| 8 | For gymnastics | 9506.91.10.00 | 0% | 0% |
| 9 | For athletics | 9506.91.20.00 | 0% | 0% |
| 10 | For cricket, other than cricket balls | 9506.99.10.00 | 0% | 0% |
| 11 | For soccer, other than soccer balls | 9506.99.20.00 | 0% | 0% |
| 12 | For lawn tennis, other than tennis rackets and balls |
9506.99.30.00 | 0% | 0% |
For all other items that can be used as sports gear and equipment but are not listed in the table above, an application must be submitted to the tax exemptions processing and verification division for consideration and further processing.
if you require any clarification or assistance, please make contact with Customs, Excise & Trade Operations on 227-6060 ext 3501-3507.
