Entry Processing Unit

Entry Processing Unit is the central unit that is tasked with the processing of import cargo declarations for general cargoes and new motor vehicles.

All declarations are processed within 24 hours after duty payment.

EPU is responsible for:
  1. Ensuring that items are correctly classified according to the Customs Tariff.
  2. Ensuring that the correct rates of duties, taxes and fees are calculated.
  3. Monitoring the applications of ministerial waivers and concessions.
  4. Ensuring that imported goods are treated according to the laws governing imports.
  5. Processing the following declarations: Warehouse IM7, Ex-Warehouse IM4, Freezone/ Special Economic Zone (SEZ) IM9, Temporary Imports IM5.

The EPU process involves both pre and post clearance checks of the system and documentary review of declarations for Authorised Economic Operators (AEO) and regular importers. The treatment of each declaration is determined by the assigned lane colour, based on criteria set in ASYCUDA.
Red – Documentary review and 100% physical examination of the shipment is required by the Examining Officer.

Blue – Post-clearance documentary check.
Yellow – requires all original documents to be submitted to EPU for documentary processing.

Green – Goods are released without documentary or physical examination.

Refunds and Deposits Branch
All Denovo, post clearance corrections or update applications are processed by the Refunds and Deposits Unit of EPU in accordance with the Customs Act.

A Denovo becomes necessary when declarations with errors are released and the goods have left a JCA’s Clearance Office. There are various reasons why a Denovo may be requested, some of the reasons include:

  1. Incorrect classification
  2. Incorrect chassis number, make, year, model or colour of a motor vehicle
  3. Incorrect terms of delivery
  4. Incorrect currency
  5. Incorrect office of destination

An application for a refund of duties is applicable when duties, taxes and fees were collected in excess of what was due to be paid and or a transaction was cancelled or updated. 

Categories for Refunds include:
  1. Drawback
  2. Disposal of import
  3. Proceeds of sale
  4. Duty paid twice
  5. Short shipment
  6. Incorrect classifications
  7. Omission of Additional National Codes (ANCs)
  8. Incorrect currency
Deposits Branch is responsible for:
  1. Vetting and maintenance of records for all Bonds and Bank Guarantees.
  2. Monitoring all Moratorium Agreements and ensuring adherence of the terms and conditions.
  3. Processing temporary Imports and IM5 declarations
  4. Ensuring goods are exported or entered as commercial goods within 3 months or within any further approved period.

Please note that all application requests for refunds and deposits must be submitted to the Collector of Customs.

Contact: 876-922-5140-8
Entry Processing Unit – ext: 3033, 3199, 3248, 3246, 3243
Refunds and Deposits – ext: 3226, 3228, 3229, 3230 and 3231
AEO Importers Declaration processing – ext: 3207, 3212 & 3249

Help Us to Improve
How was your experience?
Click to listen highlighted text!