Customs regulations were updated most recently in 1987. Since then the Haitian government has issued several decrees, published in the official registry, modifying the level of customs duties on virtually all products. The most significant decree was issued in March 1995 and effectively lowered all customs duties on a temporary basis until comprehensive new regulations could be promulgated. That decree is still in effect.
All imported commodities are subject to payment of customs duties and other taxes. The value of imported goods, based upon either the ‘Free on Board’ (FOB) or ‘Cost, Insurance, Freight’ (CIF) valuations, is converted into Haitian Gourdes at the prevailing daily rate, prior to the application of duties and taxes. All duties and taxes are payable to the Haitian Customs Administration.
Any cargo vessel (sea, air, or land) coming to Haiti, loaded or unloaded, must be presented to customs upon arrival a bill of lading in four originals signed by the captain.
Customs valuation is based on:
Cost of the goods Original invoice from the country of origin. If customs will not accept the invoice, blue book value will be used to set the price (this is almost always the case for cars, trucks, and other vehicles). Insurance cost varies according to insurance company; customs generally accept the cost freight cost - including port charges Varies according to shipping company; customs generally accept the cost.
Verification of CIF value procedure:
The first control occurs during the customs clearance process. It includes an examination of documents presented and, if needed, an inspection of the goods.
The second control occurs after the goods have been cleared. During the second control, the value of goods is verified; invoice prices are checked during this control. The Bank of the Republic of Haiti (BRH – the central bank) collects the duties for goods imported into Port-au-Prince. For goods shipped elsewhere in Haiti, duties are collected through the National Credit Bank (BNC). Customs formalities can take 24 to 48 hours if all necessary forms are in order.
Import Taxes Inspection fee: The charge for inspection is 5 percent of CIF.
Value-Added Tax (TCA): The 10 percent TCA is a general tax on local sales of goods, supply of services, and imports. It is applied to the CIF value plus the customs duty, inspection fee and any excise duties.
Excise Tax: A 10 percent fee is levied on imported cars of or over 2200cc, 90 percent of CIF on gasoline; 40 percent of CIF on diesel oil; 30 percent of CIF on kerosene; 2 percent of CIF on fuel oil; 2 percent of CIF on lubricants; and 3 percent of CIF on aviation fuel. There are additional taxes levied for the importation of new cars ranging from 5 -20 percent. Passenger transportation vehicles for over 25 passengers and trucks over 2 tons are exempted. Pick-up trucks under 2 tons have a 5 percent levy.
