Revenue Collection Strategic Goals
To assist manufacturers/importers/exporters to take advantage of new and existing opportunities in local and international markets, whilst ensuring that the revenue base of the Solomon Islands is preserved and voluntary compliance is encouraged.
The areas of Revenue are:
In Gate
Warehousing
Excise
Exemptions
In Gate
The main activities of In Gate cover revenue collection. This includes:
- Processing entries and data capture;
- Refunds/under processing and signing of duty exemptions under customs tariff;
- Record management, accounts, data analysing and reporting.
The In Gate team is also responsible for providing information to the public through effective customer services and industry assistance
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Warehousing
There is a section in Customs called Private Warehousing that looks after the daily operation of private bonded warehouses.
A private warehouse is a secured building provided by a trader, being privately owned, approved by the Comptroller by notice, in which either imported goods liable to Customs duty or locally manufactured goods liable to excise duty may be deposited without payment of duty until they are either delivered for home consumption whereby duty is payable, or delivered for exportation.
There are about sixteen private warehouses operating mostly in Honiara. The main activities for Customs officers working in warehousing are to:
- Manage and control private bonded warehouses;
- Process warehouse entries and data capture;
- Attend cargo delivery at bonded warehouses;
- Process and sign duty exemptions under customs tariff;
- Analyse data, manage records and publish reports.
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Excise
Refers to goods of any description upon which an excise duty is imposed under the Customs Act, Cap. 121. Common goods that attract Excise Duty are alcohol and tobacco products.
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Exemptions
Where any goods imported or exported qualify for exemption of Customs Duty in whole or in part pursuant to a memorandum of understanding or and agreement entered into between the Government of Solomon Islands and the applicant seeking exemption, an application may be made to the Comptroller, in the prescribed manner.
On receipt of the application referred to, the Comptroller if satisfied that sufficient particulars have been provided in support of the application, he shall forward such application within seven days to the established Exemption Committee for assessment.
Where the Comptroller is not satisfied that there is sufficient information or particulars, he shall within seven days inform the applicant in writing of the further particulars or information required.
If the Committee makes a recommendation to grant an exemption, it must then meet with the endorsement of the Minister of Finance to be approved.
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