Verification fee: The charge for inspection is 5 percent of the CIF (cost, insurance, freight). The government waives the fee for goods in transit, storage, or temporary entry regimes and for goods used for diplomatic missions and the import of personal effects.
Value-Added Tax (French acronym TVA): The 10 percent TVA is a general tax on the local sale of goods, supply of services, and imports. It is applied to the CIF value in addition to the customs duty, inspection fee, and excise duties. The TVA is calculated at each stage of production, distribution, and import. Products that are exempt from this tax include: petroleum products; newspapers, books, magazines, and paper used for school materials; local agricultural products; agricultural, livestock breeding, and fishing inputs; inputs used to manufacture medicines sold in pharmacies; agricultural, fishing, and livestock breeding machinery and equipment; and legal services. Goods entering the country under the transit, storage, or temporary entry regimes, including those to be used in processing and assembly industries produced solely for export, are also exempt.
Contribution to Management Funds for Territorial Collectives (CFGDCT): The CFGDCT is applied at the rate of 2 percent on all imports, except on petroleum products, pharmaceuticals, parcel posts, some food products, agricultural inputs, and paper.
Excise Tax: A 10 percent fee is levied on imported cars of 2200 cubic centimeters or more; 90 percent of CIF on gasoline; 40 percent of CIF on diesel fuel; 30 percent of CIF on kerosene; 2 percent of CIF on heavy fuel oil; 2 percent of CIF on lubricants; and 3 percent of CIF on aviation fuel. The excise tax is waived for fuel products which receive a subsidy to keep prices fixed for consumers.
Other Tariffs
The import customs duties on the following products were modified in the October 5, 2020 budget as follows:
- Customs duties on cereal flour are fixed at the rate of 50%;
- Customs duties on pasta of the following tariff are fixed at the rate of 50%;
- Customs duties on tomatoes, tomato paste and other derived products (from ketchup, and other sources of tomatoes are fixed at the rate of 50%;
- Customs duties on fruit juices from tariff are fixed at the rate of 30%;
- Customs duties on other preparations for sauces and prepared sauces, condiments and seasonings are fixed at the rate of 40%;
- Customs duties on toothpastes under tariff are set at the rate of 10%;
- Customs duties on cereal-based products obtained by blowing or roasting are fixed at the rate of 50%.
- Excise duties on tobacco, raw and finished tobacco products such as cigarettes and cigars are calculated at the rate of 50% of the Customs value (CIF) plus other taxes, duties and taxes for imported products.
- Excise duties on tobacco, raw and finished tobacco products manufactured locally are calculated at the rate of 15%.
- The excise duties established on alcohol and all other alcoholic beverages are calculated at 20% rate on the Customs value (CIF) plus other taxes and duties for products imported.
- Excise duties on alcohol and all other locally produced alcoholic beverages are calculated at the rate of 6% on the ex-factory price.
- Import excise duties on non-alcoholic drinks, except water, mineral water, ice, snow, are calculated at the rate of 10% on the Customs value (CIF) added to other taxes, rights and taxes.
- Excise duties on concentrated tomato paste paste, whether or not packaged for retail, ketchup and other tomato sauce are fixed at the rate of 15%.
In general, tariff rates are low for raw materials and unprocessed goods, but are higher for semi-finished and finished goods.
New and used automobiles, buses, trucks, and vans are subject to a 5 percent to 20 percent registration tax. This tax applies to the customs value.
- A 5 percent tax is applied to vehicles valued at less than HTG 35,000;
- A 20 percent tax is applied on vehicles valued over HTG 75,000;
- A 5 percent tax is applied to trucks that weigh less than two tons and minibuses with a capacity not exceeding 24 passengers;
- Tax exemption applies if capacity accommodates more than 24 passengers; and
- A 10 percent Environmental Protection Tax (EPT) is levied on imported used vehicles.
The EPT tax is applicable to the import of used tires, used batteries, and second-hand clothes.
There are additional taxes on new cars, ranging from 5 percent to 20 percent and from 5 percent to 30 percent for used vehicle imports, used passenger transportation vehicles, and used trucks. New passenger transportation vehicles that accommodate more than 25 passengers and new trucks over two tons are exempt. Transit and storage duties are imposed on the import of goods entering under the relevant tax regimes. The highest transit duty is five gourdes per parcel or per 100 kg of net weight. Customs storage duties are 2 percent of the customs value per month of storage. In addition, shipping lines in Haiti charge demurrage fees to clients who are unable to unload their goods within 17 days. An experienced expediter may help move goods more quickly and, therefore, potentially avoid onerous demurrage charges.
The following goods are not always subject to duty (not all products are listed):
- Certain bones and horn-cores
- Malt (not roasted)
- Hops
- Straw and pellets of unprepared cereals
- Certain sowing plants and parts of plants (other than garden seeds) used in perfumery, medicine, or pharmacology
- Certain types of fodder
- Certain resins and fats for industrial use
- Vegetables saps and extracts
- Linseed oil
- Crude glycerol
- Animal oils and fats (in specific forms)
- Yeast
- Denatured ethyl alcohol of any type
- Some protein materials and their vegetable saps and extracts
- Fisheries products
- Live animals
- Rubber
- Ores, slag, and ash
- Organic chemicals
- Pharmaceutical products
- Silk
- Fertilizers
- Tin and articles thereof
- Knitted or crocheted fabrics
- Vegetable plaiting materials
- Wool, fine or coarse animal hair
- Vegetable products
- Yarn and woven fabric
- Nickel and articles thereof
- Lead and articles thereof
- Impregnated, coated, covered, or laminated materials
- Other base metals, cements
- Fabric and technical articles textiles
- Rail and tram locomotives, rolling stock and parts thereof, mechanical traffic signaling equipment
- The following goods have a 15 percent duty (not all products are listed):
- Pork
- Sugars and confectionery
- Cotton
- Moss and lichen
- Carpets and other textile floor coverings
- Cut flowers
- Natural or cultured pearls, precious stones and similar articles
- Jewelry and other articles
- Edible vegetables, plants, roots
- Manufactures of straw, and tubers (fresh, chilled, or frozen), other plaiting materials, basketwork, and wickerwork
Other products and duties:
- Cereal based products obtained from blow molding or roasting: 50%
- Food preparation based on unroasted cereal flakes: 35%
- Rice: 3%
- Bulgur wheat: 15%
- Millet: 15%
- Canary Seed: 3%
- Sorghum and other products of the milling industry: 15%
- Citrus fruit: 30%
- Certain edible products of animal origin: 20%
- Some types of grape must, cider, and vinegar: 15%
- Cigarettes: 50%
- Cigars: 15%
In addition to these duties, the government imposes an excise tax on a number of imported or locally produced goods, such as tobacco, alcohol, sugar, flour, aerated water, and some “luxury food products.” Excise taxes may be either specific or value-added. Locally manufactured cigarette firms are required to pay 50 percent duty on product value. Heavy agricultural and public works machinery are exempt from paying excise duties. Haiti has World Trade Organization (WTO) bound import duties on agricultural and non-agricultural products. Tariffs on agricultural goods range from 0 percent to 30 percent. WTO-bound tariffs on non-agricultural goods, such as hydraulic cement; gasoline for engines; naphtha and benzene; certain varnishes and paints; straw products; esparto or other plaiting materials; basketwork and wickerwork; certain precious metals and stones; imitation jewelry; coins; and camping trailers, range from 0 to 58 percent.
Tariff Preferences
Haiti does not currently grant tariff preferences to any country, but will grant them when provisions of the Caribbean Community (CARICOM) Treaty come into effect and when the Africa, Caribbean, Pacific (ACP) – European Union Agreement is ratified by Parliament (note: Haiti’s parliament lapsed in January 2020.) Firms that import machinery, spare parts, semi-finished products, or materials needed to promote the development of specific sectors within the economy are exempt from duties on imports.
Registered Non-Governmental Organizations (NGOs) are exempt from customs duties on food products and non-commercial imports of medical materials and equipment; however, NGOs must first obtain certification from the Ministry of Economy and Finance and the Ministry of Planning. NGOs may also be exempt from duties and taxes on imported vehicles, with the exception of the inspection fees, local fees, and Contribution to Management Funds for Territorial Collectives (Contribution au Fond de Gestion et de Développement des Collectivités Territoriales, CFGDCT).
Other Duty Free Goods Include:
- Educational materials and teaching materials
- Equipment and materials needed for national defense
- Traveler’s luggage
- Goods imported under diplomatic or consular privileges and covered by the Vienna Convention
- Furniture and objects imported when changing residence
- Correspondence courses and related teaching materials
- Agricultural equipment (this includes samples with no commercial value, tools, machinery, and re-imported goods that were temporarily exported)
In March 2021, the government of Haiti dissolved a pre-shipment inspection and customs valuation agreement with Société Générale de Surveillance (SGS) that had previously dated from May 5, 2003. Under the agreement between the government of Haiti and SGS, all imports with a Free on Board (FOB) value of at least $3,000 had to be inspected by SGS. The General Customs Administration (AGD) and the Ministry of Commerce are now directly responsible for inspection at Haitian points of entry. It is unclear whether the Haitian government will recontract with SGS. As of October 2023, the SGS office in Port-au-Prince remained closed. A September 2020 program that had been intended to verify the conformity of Haitian imports has also been suspended until further notice. Potential exporters should verify shipment and customs procedures with AGD.
The Ministry of Commerce announced in May 2021 that it has adopted new measures aimed at regulating imports and marketing in Haiti. Importers are to complete a “digitized import notice” form, available on the “automated customs system” platform of the General Customs Administration, accompanied, among other documentation, by approvals and authorization from relevant ministries such as Health, Public Works, and Agriculture.
All imports must carry proper documentation, including the Declaration Prior to Import (DPI) and the original of Certificate of Verification (AV) before shipping cargo to Haiti. A DPI is not needed for shipments of used products regardless of the value.
Goods exempt from inspection:
- Precious stones and metal art
- Ammunition and arms other than for hunting and/or sporting purposes
- Explosives and pyrotechnical articles
- Live animals
- Scrap metal
- Newspapers and magazines
- Personal effects and used household articles (including used vehicles)
- Parcels
- Commercial samples
- Supplies for diplomatic or consular missions
- Supplies for United Nations organizations
- Machinery for international subcontracting enterprises
- Petroleum and petroleum products
- Donations by foreign governments or international organizations to charitable organizations.
All used items are subject to the same import tax treatment as new items. However, used cars are subject to an additional tax of 10 percent of CIF.
To counter the illegal entry of firearms and ammunition into the national territory, as of April 5, 2021, the Haitian General Customs Administration (AGD):
- Prohibits the customs clearance of personal effects in ports other than those of Port-au-Prince and Cap-Haitien;
- Shipping companies and manager of customs stores and warehouses are required to unload containers of personal effects for inspection and verification;
- Importers of vehicles are strictly prohibited from transporting packages on board these vehicles.
Resources
Bureau of Customs (Administration Générale des Douanes, AGD)
Blvd. La Saline, angle rues du Quai et des Fronts-Fort
Port-au-Prince, Haiti
Tel.: +509 2813 6161 / alternate extensions 62 / 63 / 64 / 65
E-mail : directiongenerale@douane.gouv.ht
https://www.douane.gouv.ht/maintenance-page/
Director: General Julcene Edouard