Maldives

10.9 - Temporary admission of goods and inward and outward processing

Articles 10.9.110.9.2 (a), (b), (c)
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Indicative date of implementation 31 December 2023
Definitive date of implementation 30 June 2027
Deadline for extension request, if required 2 March 2027
Extension of time
Request received
27 August 2025
Original definitive date
31 December 2025
New date requested
31 December 2028
Date approved
30 June 2027
Reason
Maldives Customs Services (MCS) is prepared to implement the ATA Carnet Convention. However, Maldives National Chamber of Commerce (MNCCI) is yet to become a member of International Chamber of Commerce (ICC). Some legislative amendments need to be made prior to the implementation of this article. Hence, Maldives requests an extension to implement this Article up to 31 December 2028.
Committee approval:
Approved new date
Link to notification

Request received
21 August 2023
Original definitive date
31 December 2023
New date requested
31 December 2025
Date approved
31 December 2025
Reason
Maldives Customs Services (MCS) is in the process of implementing ATA Carnet Convention and requires additional time to implement and comply with this Article. Maldives National Chamber of Commerce and Industry will be the national guarantor for ATA Carnet. A working group has been established at MCS to commit to this task. As accession is a lengthy legal process, MCS expects implementation of this provision by 2025, hence, requests for an extension to implement the Article up to 31 December 2025.
Committee approval:
Approved
Link to notification
Assistance required for implementation Technical assistance and training are required to supervise and audit inward and outward operations.

Technical assistance to establish the link between revenue authority in determining inward/outward duty and applicable taxes.

Tags: Legislative and regulatory framework, Human resources and training, Institutional procedures

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