Duty Free Reliefs

Offshore entities and their expatriate personnel are eligible for duty free reliefs on certain imported goods under the Customs and Excise Law. The offshore entities, which qualify for such reliefs, are those that have continuous occupation of office premises with the normal office facilities and personnel. All expatriate personnel of offshore entities are entitled to the reliefs, provided they are issued with a work permit.

The following are the goods which may be imported duty-free by offshore entities and their expatriate personnel:

• Motor vehicles, except motor-cycles, buses, coaches or caravans
• Office equipment, except air-conditioners and consumable materials
• Household effects, except furniture and air-conditioners.