Dominica Customs Duty 2026: Stay Compliant, Reduce Costs

Dominica’s import duty regime is primarily governed by the CARICOM Common External Tariff (CET), which harmonizes trade policy across the Caribbean region. Most duties are calculated on an ad valorem basis using the Cost, Insurance, and Freight (CIF) value of the imported goods. For SME importers, understanding the combination of the CET, Value Added Tax (VAT), and various administrative surcharges is crucial for accurate landed cost calculations.

• Import Duty (CET): Derived from the CARICOM regional agreement to protect local manufacturing and agriculture through harmonized rates.
• Value Added Tax (VAT): A standard rate of 15% is generally applied to the cumulative value of goods plus other applicable duties.
• Customs Service Charge (MPF): This is a mandatory administrative processing fee levied on the CIF value of all imported items.
• Excise Tax: A targeted tax on specific goods such as motor vehicles, fuel, and tobacco products to manage consumption.
• Environmental Levy (HMF): A charge intended to offset the environmental impact of disposing of items like tires and white goods.
• Antidumping and Specific Duties: Specialized levies used to prevent unfair trade practices or regulate specific commodity volumes based on weight or volume.