Search

Table 2.2 Summary of taxes and mandatory contribution in Grenada, 2022
(...)
Tax or mandatory contribution: Environmental levy
Rate: Specific, or between 1% and 30%
Tax base: c.i.f. value of imports
Comments: _

2.21. (...) Grenada welcomes any investment likely to have positive effects on income, employment, skills development, energy savings, and foreign exchange earnings, or likely to promote technology transfers domestically.

3.39. An environmental levy applies to imported vehicles, "white goods"[36] , and beverage containers. The rate is 1% of the c.i.f. value for "white goods", and ranges from 2% to 30% of the c.i.f. value for cars (depending on the age) and trucks over five years old (depending on the tonnage). Effective 24 April 2015, vehicle tyres are subject to an environmental levy of XCD 7 for a new tyre, and XCD 13 for a used tyre. [38]
[36] These include stoves, ranges, grates, cookers and other cooking appliances (73.21); fans (84.14.50); air conditioning machines (84.15.10); refrigerators, freezers and other refrigerating or freezing equipment, electrical or other (84.18); clothes driers for domestic and other uses (84.21); dish washing machines (84.22.10); household or laundry-type washing machines (84.5); vacuum cleaners (8509.1); floor polishers (8509.2); kitchen waste disposer (8509.3); food grinders and mixers, fruit or vegetable juice extractors (8509.4); fruit or vegetable juice extractors (8509.8); electric heaters (85.16); television receivers, including videos monitors and video projectors (85.28); and motor vehicles (87.02, 87.03, 87.04, 87.05, 87.11, 87.12). Environmental Levy Act, Second Schedule.
[38] SRO No. 13 of 2015 Environmental Levy (No. 2) Order, 2015. (...)

3.40. For plastic or glass containers, the levy is charged at a rate of XCD 0.25 to XCD 0.50 per container. The levy may be refunded partly (75%) if the importer produces to the Comptroller of Customs, within six months of importation, satisfactory evidence of re-export of the container or its disposal in a manner acceptable to the Grenada Solid Waste Management Authority. A full refund is granted for containers imported for manufacturing purposes that are re-exported.

3.41. In accordance with the Customs Act, 2015, imports of products listed in Part I of Schedule III are prohibited. According to the authorities, such import prohibitions are implemented on public safety and moral grounds, for human life and environment protection, and for compliance with Grenada's international obligations.

3.47. (...) The import licensing regime is regulated by the Supplies Control Act, Cap 314. According to the authorities, the system is used for regulating and monitoring, security, and environmental purposes. (...)

3.48. Imports of ozone depleting substances are subject to quota control. Quotas are determined annually and are communicated to importers in writing or published in the Gazette. According to the authorities, quotas are allocated to applicants on a "first-come, first-served" basis. Once a quota is allocated, an import licence is issued, serving as a permit for imports. (...)

3.58. As listed in Part IV of the Schedule III of the Customs Act 2015, exportation of narcotic and psychotropic substances, as well as endangered species of animals and plants (including live or dead, or their products/derivatives) is restricted, unless exporters obtain a licence/permit from the relevant authorities.

Table 3.8 Technical regulations, 2022
(...)
Standard no.:GDS 1: PART 7: 1999
Standard title: Specification for Labelling - Labelling of Pesticides and Other Toxic Chemicals
(...)

3.74. When enforcing a standard that is deemed necessary for human health and environmental protection, the GDBS[Grenada Bureau of Standards] will propose to the Minister responsible for the economy to adopt such a standard as a technical regulation. (...)