Donation waiver authority and procedure

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Authority, procedure and guidelines for clearance of donated items.

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Donation waiver authority and procedure

  1. 1. During a disaster the Director NEMO and the Cabinet Secretary have certain powers. Section xi Paragraph 22 of the List of Conditional Duty Exemptions states “I hereby declare that these goods are relief goods and are free of duty under Section xi Paragraph 22 of the List of Conditional Duty Exemptions.” Value Added Tax In keeping with Section xi Paragraph 22 of the List of Conditional Duty Exemptions the VAT shall be subject to waivers during a disaster for humanitarian purposes. Such waivers are issued by the: • • Cabinet Secretary, Office of the Prime Minster, 5th Floor Greaham Louisy Administration Building, Castries Waterfront. Director NEMO, NEMO HQ, Bisee, Castries VAT Act of 2012 Schedule Three Section 16 - Goods and services imported during a threatened disaster alert or after a disaster emergency where the authorised signatories of the Office of the National Emergency Management Organisation (NEMO) or the Cabinet Secretary certifies that those goods are urgently required for dealing with the threat or emergency. These goods are not for resale. Procedure: 1. A Bill of Sight must be used to clear all goods imported for use in rehabilitation or relief following a natural disaster, whether or not such goods are accompanied by a commercial invoice, bill etc. 2. This procedure is also applicable regardless of whether the goods are imported by or consigned to non-governmental organizations, church groups or individuals.
  2. 2. 3. The goods must be cleared by the National Emergency Management Organisation with the appropriate declaration provided that the Director NEMO is satisfied that the goods are indeed relief and/or rehabilitation goods. 4. The Director NEMO must take possession of and be responsible for the distribution of those goods. 5. The Declaration is as follows: “I hereby declare that these goods are relief goods and are free of duty under Section xi Paragraph 22 of the List of Conditional Duty Exemptions.” ………………………………… Director NEMO OR ……………………………… Cabinet Secretary 6. No duty/deposit will be requested if the procedure outlined is adhered to. Duty will be demanded if the individual, company etc. who imported the goods clears same without involving NEMO regardless of the fact that the goods may have been cleared as relief or rehabilitation goods. 7. Facsimile signatures are not acceptable, as they tend to fade over time. However, in order to effect speedy clearance of the goods, the Bill of Sight with the facsimile signature can be accepted with the clear understanding that the original document will be presented to the Customs Officer within the shortest possible time. 8. NEMO must be prepared to clear goods immediately upon immediately by having the necessary Customs document with the Declaration etc. 9. It will be entirely at the Customs Officer’s discretion to determine whether relief goods should be examined. 10. Not all goods imported as relief goods will be permitted to be cleared as such, i.e. free of duty. The goods envisaged by the concession
  3. 3. include but are not limited to foodstuff, clothing, building materials and bottled water. 11. A compact disc player, television set, dishwasher, alcoholic beverages and such goods will not be categorized as relief goods.

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