Export and Import Act (Act No. 31 of 1979)

1. Exporting items naturally formed and produced in the Maldives, importing items into the Maldives, re-exporting, selling of imported goods, and operation of such activity shall be carried out with the permission of the Ministry of Trade, Industries and Labour, and in accordance with regulation made by that Ministry. Permission shall not be necessary for bringing items up to the amount stipulated in sub-sections (c) and (d) of Section 5 of this Act.

2. (a) Export duty shall not be levied on the export of items naturally formed and produced in the Maldives except ambergris. (b) Export duty shall not be levied on items re-exported from the Maldives.

3. The export duty for ambergris shall be 50% of its F.O.B. Value.

4. No act shall be committed, whether by fraud or negligence, in the production of items exported from the Maldives or in the export of items, that may give a bad name for the Maldives, or that may have a deleterious effect on the businesses of the Maldives.

5. Import duty shall not be levied on the following items. (a) Rice, sugar and flour. (b) Holy Quran and parts thereof. (c) Amount of duty exempted by the President from items brought by travellers. (d) Amount of duty exempted by the President from items brought by private parties for minor use. (e) Items imported into the Maldives for the business of re-export.

6. Except for the items stipulated in Section 5 of this Act, import duty shall be paid to the Government of the Maldives for items imported into the Maldives, as prescribed in the 97 chapters included in Section 7 of this Act. Goods for which advelorum duty has to be paid, for the payment of duty, the price of the goods shall be deemed the C.I.F. value in case of insured goods, and C. and F. value in case of uninsured goods.

7. As prescribed in Section 6 of this Act, goods for which import duty has to be paid and the type of goods have been divided into 97 chapters, and the amount of duty to be paid for goods included in each chapter are stipulated in the table below. The President shall have the discretion to further detail the name of the type of goods and the amount of import duty levied for the goods, as included in the table. Export Import Act of the Maldives (Translation) Chapter Amount Type of Goods Number of Duty Chapter 1 Live animals (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Animals brought with permission in accordance with law. 35% Chapter 2 Meat, and edible meat offal (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 15% (b) Pork and parts of pig used for eating. 35% Chapter 3 Crabs, mussels, lobsters, prawns, and fish and aquatic invertebrates (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 15% (b) Live items from the types included in this chapter. 25% Chapter 4 Milk, dairy products, birds’ eggs, natural honey, edible products of animal origin, not elsewhere specified or included - all items included in this chapter 10% Chapter 5 Products of animal origin not elsewhere specified or included - all items included in this chapter 25% Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage - all items included in this chapter 25% Chapter 7 Edible vegetable products and certain types of roots and tubers 15% - all items included in this chapter Chapter 8 Edible fruits and nuts; peel of citrus fruits or melons (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 15% (b) Areca nuts. 25% Chapter 9 Coffee, tea, mate’ and spices - all items included in this chapter 15% 2 Export Import Act of the Maldives (Translation) Chapter Amount Type of Goods Number of Duty Chapter 10 Cereals (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 15% (b) Rice. 0% Chapter 11 Products of milling industry; malt; starches; inulin; wheat gluten (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 15% (b) Wheat flour. 0% Chapter 12 Oil seeds and oleaginous fruits; various types of grain, seeds and fruits; industrial or medicinal plants; straw and fodder (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 15% (b) Items used for medicine from the types included in this chapter. 5% Chapter 13 Lac, gums, milk, and other vegetable saps and extracts (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Gelatine 15% Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Cotton. 15% Chapter 15 Oil and fat extracted from animals and their cleavage products; prepared edible fats; animal or vegetable waxes. - all items included in this chapter 10% Chapter 16 Preparation of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 15% (b) Items made out of pork. 35% Chapter 17 Sugars and sugar confectionery (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 15% 3 Export Import Act of the Maldives (Translation) Chapter Amount Type of Goods Number of Duty (b) Sugar 0% Chapter 18 Cocoa and cocoa preparations (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 15% (b) Products that contain alcohol. 35% Chapter 19 Preparation of cereals, flour, starch or milk; pastry cooks’ products (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 15% (b) Products that contain alcohol. 35% Chapter 20 Preparations of vegetables, fruits, nuts or other parts of plants (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 15% (b) Spiced or flavoured areca nuts. 25% (c) Products that contain alcohol. 35% Chapter 21 Miscellaneous edible preparations (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 15% (b) Products made to be used for chewing areca nuts. 25% (c) Products that contain pork. 35% (d) Products that contain alcohol. 35% Chapter 22 Beverages, spirits and vinegar (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 15% (b) Alcoholic beverages, and products containing alcohol 35% (c) Alcohol. 35% Chapter 23 Residues and waste from the food industries; prepared animal fodder - all items included in this chapter 25% Chapter 24 Tobacco, and manufactured tobacco substitutes (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 50% (b) Cigarettes Rf -/30 per cigarette (30 laaries) 4 Export Import Act of the Maldives (Translation) Chapter Amount Type of Goods Number of Duty Chapter 25 Salt, sulphur, earths and stone, plastering materials, lime and cement (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Cement, stone and gravel used for construction of buildings. 10% (c) Salt used for consumption. 10% (d) Marble 15% Chapter 26 Ores, slag and ash - all items included in this chapter 25% Chapter 27 Mineral fuels, mineral oils and products of distillation; bituminous substances; mineral waxes (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Diesel 10% (c) Aviation fuel 10% (d) Cooking gas 10% (e) Kerosene 10% (f) Petrol 10% Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes - all items included in this chapter 10% Chapter 29 Organic chemicals - all items included in this chapter 10% Chapter 30 Pharmaceutical products - all items included in this chapter 5% Chapter 31 Plant fertilizers - all items included in this chapter 10% Chapter 32 Tanning or dying extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks 5 Export Import Act of the Maldives (Translation) Chapter Amount Type of Goods Number of Duty (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Colour used for reading, writing and painting, and ink used for printing. 10% (c) Ink, ribbon and cartridge used for computer printers. 5% (d) Ink and cartridge used for various machines other than the items stated in (c) in this chapter. 20% Chapter 33 Essential oils, resinoids, perfumery, cosmetics or toilet preparations - all items included in this chapter 25% Chapter 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Soap, items used as soap, and washing powder used for washing clothes. 10% (c) Putty and plaster made for use in dentistry. 5% Chapter 35 Albuminoidal substances; modified starches; glues; enzymes (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Glue used in reading and writing. 10% Chapter 36 Explosives, pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 35% (b) Match boxes, lighter lead, and lighter gas. 25% Chapter 37 Photographic and cinematographic goods (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Chemical used for developing photographs. 10% Chapter 38 Miscellaneous chemical products - all items included in this chapter 25% 6 Export Import Act of the Maldives (Translation) Chapter Amount Type of Goods Number of Duty Chapter 39 Plastic and articles thereof (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Plastic shopping bags, plastic bags, polythene films, sheets, and tube-roll. 200% (c) Pipes and fittings used for water wiring. 15% (d) Polyurethane. 10% Chapter 40 Rubber and articles thereof (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Inner and outer tyre of land based passenger vehicles specially. 100% (c) Inner and outer tyre of land based industrial vehicles. 35% (d) Erasure. 10% (e) Inner and outer tyre of bicycles. 15% (f) Inner and outer tyre of auto cycle and motor cycle. 100% Chapter 41 Raw hides and skins, (other than fur skins) and leather - all items included in this chapter 25% Chapter 42 Articles of leather; saddlery and harness; travel goods, hand bag and similar containers; articles of animal gut (other than silk worm gut) - all items included in this chapter 25% Chapter 43 Fur skins, artificial fur; and items made thereof - all items included in this chapter 25% Chapter 44 Wood and wood products; wood charcoal (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 15% (b) Coal 25% Chapter 45 Cork and articles of cork - all items included in this chapter 15% 7 Export Import Act of the Maldives (Translation) Chapter Amount Type of Goods Number of Duty Chapter 46 Manufactured straw, of esparto or of other plaiting materials; basket ware and wickerwork - all items included in this chapter 25% Chapter 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard - all items included in this chapter 25% Chapter 48 Paper and paperboard; articles of paper pulp, of paper or paperboard (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Sanitary towels and tampons. 5% (c) Books used in reading and writing. 10% (d) All types of paper. 10% (e) Paper bags and boxes. 10% (f) Cigarette paper. 50% Chapter 49 Printed books; newspapers; photographs and other printed materials; manuscripts, typescripts and plans (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Holy Quran and parts thereof. 0% (c) Printed books, newspapers and magazines. 10% Chapter 50 Silk - all items included in this chapter 15% Chapter 51 Wool, fine or course animal hair; horse hair yarn and woven fabric - all items included in this chapter 15% Chapter 52 Cotton - all items included in this chapter 15% Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn 8 Export Import Act of the Maldives (Translation) Chapter Amount Type of Goods Number of Duty - all items included in this chapter 25% Chapter 54 Man-made filaments (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Cloth 15% (c) Reel of thread 15% Chapter 55 Man-made staple fibres - all items included in this chapter 15% Chapter 56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Sanitary towels and tampons. 5% (c) Strands 15% Chapter 57 Carpets, other textile floor coverings - all items included in this chapter 25% Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Cloth 15% Chapter 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use - all items included in this chapter 25% Chapter 60 Knitted or crocheted fabrics - all items included in this chapter 25 % Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted - all items included in this chapter 25% Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted 9 Export Import Act of the Maldives (Translation) Chapter Amount Type of Goods Number of Duty (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Sarongs. 15% Chapter 63 Other made up textile articles; sets; worn clothing and worn textile articles; rags (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Seat covers of land based passenger vehicles, from amongst items contained in this chapter. 100% (c) Seat covers of land based industrial vehicles, from amongst items contained in this chapter. 35% (d) Polythene bags. 200% Chapter 64 Footwear, gaiters and the like; parts of such articles - all items included in this chapter 15% Chapter 65 Headgear and parts thereof - all items included in this chapter 15% Chapter 66 Umbrellas; sun umbrellas, walking-sticks; seat-sticks; whips; riding-crops; and parts thereof (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Normal umbrellas. 15% Chapter 67 Prepared feathers and down and articles made of feathers and down; artificial flowers, articles of human hair - all items included in this chapter 25% Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Roofing sheets. 15% (c) Wood (Sheet, plate) 15% (d) Roof joints 15% (e) Bricks 15% (f) Pipes and fitting used for plumbing 15% 10 Export Import Act of the Maldives (Translation) Chapter Amount Type of Goods Number of Duty Chapter 69 Ceramic products. (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Table ware and chicken ware 10% (c) Tiles 15% Chapter 70 Glass and glassware (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Windshields, mirrors and other glass items of land based passenger vehicles, from amongst items contained in this chapter. 100% (c) Windshields, mirrors and other glass items of land based industrial vehicles, from amongst items contained in this chapter. 35% (d) Glass, glass tableware and kitchenware. 10% (e) Lenses of prescription glasses 5% (f) Mirrors of auto cycles and motor cycles. 100% (g) Windshields, mirrors and other glass items of land based industrial vehicles. 5% Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metals and articles thereof, imitation jewellery; coins - all items included in this chapter 25% Chapter 72 Iron and steel (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 15% (b) Stainless iron. 25% (c) Wire 25% Chapter 73 Articles of iron or steel (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Roofing sheets. 15% (c) Smooth roofing sheets, iron sheets, iron plates. 15% (d) Roof joints 15% (e) Gutters 15% Chapter 74 Copper and articles thereof (a) From the types included in this chapter, all other items 11 Export Import Act of the Maldives (Translation) Chapter Amount Type of Goods Number of Duty included in this chapter except the items stated below. 25% (b) Copper wire. 15% Chapter 75 Nickel and articles thereof - all items included in this chapter 25% Chapter 76 Aluminium and articles thereof (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Roofing sheets 15% (c) Roof joints 15% (d) Gutters 15% (e) Aluminium sheets, aluminium plates 15% Chapter 77 This chapter has been reserved for future use in the Harmonised System. Chapter 78 Lead and articles thereof - all items included in this chapter 25% Chapter 79 Zinc articles thereof (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Corrugated roofing sheets 15% (c) Zinc sheets, zinc plates. 15% (d) Couplings 15% (e) Gutters 15% Chapter 80 Tin and articles thereof (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Corrugated roofing sheets 15% (c) Tin sheets, Tin plates. 15% (d) Couplings 15% (e) Gutters 15% Chapter 81 Other base metals; cermets; articles thereof - all items included in this chapter 25% 12 Export Import Act of the Maldives (Translation) Chapter Amount Type of Goods Number of Duty Chapter 82 Tools, implements, cutlery, spoons and forks, base metal; parts thereof of base metal - all items included in this chapter 20% Chapter 83 Miscellaneous articles of base metals (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Land based passenger vehicle locks, auto cycle locks and motor cycle lock, from amongst items contained in this chapter. 100% (c) Land based industrial vehicle locks from amongst items contained in this chapter. (d) Bicycle locks. 15% (e) Locks for land based special needs mobility vehicles. 5% Chapter 84 Nuclear reactors, boilers, machinery, mechanical appliances, and parts thereof (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 20% (b) Computers, parts of computers and other items used with computers. 5% (c) Refrigerators 5% (d) Engines, parts of such engines and spare parts of auto cycles and motor cycles. 100% (e) Engines, parts of such engines and spare parts of land based passenger vehicles, from amongst items contained in this chapter. 100% (f) Engines, parts of such engines and spare parts of land based industrial vehicle locks from amongst items contained in this chapter. 35% (g) Forklifts, Cranes, Road Rollers, Excavators, and all other vehicles used to move excavate land and move earth from one place to another, motorised vehicles used to level earth and motorised vehicles used for agricultural purposes. 35% (h) Engines, parts of such engines and spare parts of motorised land based special needs mobility vehicles. 5% Chapter 85 Electric machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles (a) From the types included in this chapter, all other items 13 Export Import Act of the Maldives (Translation) Chapter Amount Type of Goods Number of Duty included in this chapter except the items stated below. 25% (b) Video projectors. 35% (c) Equipment manufactured to view videos and televised pictures. 5% (d) Equipment manufactured to record video photos and televised photos. 5% (e) Voice recording equipment. 5% (f) Hi-fi systems. 5% (g) Video tape; Audio tape; Compact Discs; Floppy Diskettes; and other related items. 5% (h) Telephones 5% (i) Electric and mechanical hand tools; electric machinery; generators. 5% (j) Electric home items. 20% (k) Uninterruptible power supply units. 5% (l) Digital cameras and still image video cameras. 5% (m) Hones, lights and other equipment used to emit light and noise used in land based passenger vehicles, from amongst items contained in this chapter. 100% (n) Hones, lights and other equipment used to emit light and noise used in land based industrial vehicles, from amongst items contained in this chapter. 35% (o) Hones, lights and other equipment used to emit light and noise used in auto cycles and motor cycles. 100% (p) Hones, lights and other equipment used to emit light and noise used in land based special needs mobility vehicles. 5% Chapter 86 Railway and tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds - all items included in this chapter 25% Chapter 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 100% (b) Land based industrial vehicles, other than passenger vehicles. 35% (c) Parts and spare parts of vehicles, other than engines and spare parts of engines, mentioned in (b) of this chapter. 35% (d) Motorised and non-motorised special needs mobility vehicles. 5% (e) Parts and spare parts of vehicles, other than engines and spare parts of engines, mentioned in (d) of this chapter. 5% 14 Export Import Act of the Maldives (Translation) Chapter Amount Type of Goods Number of Duty (f) Bicycles, parts and spare parts thereof. 15% (g) Baby carriages, parts and spare parts thereof. 15% (h) Wheel burrows, parts and spare parts thereof 25% Chapter 88 Aircraft, spacecrafts and parts thereof - all items included in this chapter 25% Chapter 89 Ships, boats and floating structures - all items included in this chapter 25% Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Prescription glasses and parts thereof, external and internal eye lenses. 5% (c) Pace-makers. 5% (d) Hearing aids. 5% (e) Orthopaedic appliances. 5% (f) Tooth, set of teeth, and palate. 5% (g) All kinds of medical, surgical, dental machinery. 20% (h) Medical, surgical, dental items. 5% (i) Items used by school children in their studies. 10% (j) Photographic cameras. 5% (k) Cinematographic projectors. 35% Chapter 91 Clocks, watches and parts thereof (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Clocks and parts thereof. 5% Chapter 92 Musical instruments, parts and accessories of such articles - all items included in this chapter 10% Chapter 93 Arms and ammunition; parts and accessories thereof - all items included in this chapter 35% 15 Export Import Act of the Maldives (Translation) Chapter Amount Type of Goods Number of Duty Chapter 94 Furniture; beddings; mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name- plates and the like; prefabricated buildings (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Furniture, mattress, pillows and beddings. 20% (c) Seats and parts of seats of land based passenger vehicles, from amongst items contained in this chapter. 100% (d) Seats and parts of seats of land based industrial vehicles, from amongst items contained in this chapter. 35% (e) Seats and parts of seats of land based special needs mobility vehicles, from amongst items contained in this chapter. 5% Chapter 95 Toys, games and sports requisites; parts and accessories thereof - all items included in this chapter 25% Chapter 96 Miscellaneous manufactured articles (a) From the types included in this chapter, all other items included in this chapter except the items stated below. 25% (b) Drawing boards, writing boards, white boards. 10% (c) Pencils, pens, writing chalks, drawing brushes, crayons. 10% (d) Items used in (tobacco) smoking. 50% Chapter 97 Works of art; collectors’ pieces; antiques - all items included in this chapter 25%

8. (a) The President shall have the discretion to waive payment of duty to the government for a maximum period of 10 years, for items imported to commence, undertake and operate activities that are beneficial to the economy of the Maldives. (b) The President shall have the discretion, in the case of a special circumstance, to waive payment of import duty, or part of it, for items imported for the general benefit of the public, or for the general benefit of the people on an island, of the Maldives. (c) Duty shall be exempted, in accordance with the international treaties approved by the Maldives, for items brought to and taken from the Maldives by parties who have been granted diplomatic immunity by the Government of the Maldives. 16 Export Import Act of the Maldives (Translation)

9. This Act shall not affect the Government of the Maldives from acting as determined in relation to a party for whom the Government of the Maldives has discretion to exempt duty as provided for in another Act.

10. This Act shall not affect the settlement of duty, with regard to items brought to and taken from the Maldives under a regional or international treaty, or a bi-lateral agreement between the Government of the Maldives and a government of a foreign country, in accordance with such treaty or agreement.

11. (a) The Government of the Maldives shall determine the price from which duty has to be paid for imported items with an unknown price, and items with prices below than the prices at which they are ordinarily imported, based on the prices of such items ordinarily imported into the Maldives during such period. (b) The Government of the Maldives shall determine the price from which duty has to be paid for exported items with an unknown price, and items with prices below than the prices at which they are ordinarily exported, based on the prices of such items ordinarily exported from the Maldives during such period. (c) If an owner of a good has a problem with the price determined by the Government of the Maldives in accordance with sub-sections (a) and (b) of this Section, the owner shall have the right to apply to the court for adjudication after payment of duty on that price. If it is proved to the court that the price submitted by the owner is valid, the Government of the Maldives shall pay back to the owner of the good the additional money that was paid for duty.

12. In situations where the Government of the Maldives has to determine the price from which duty shall be paid in accordance with Section 11 of this Act, if it is not proved that the party importing or exporting goods has been deliberately fraudulent, it shall not be deemed to be a contravention against this Act.

13. (a) It shall be an offence to secretly import into the Maldives an item not authorized to be imported into the Maldives; to secretly export from the Maldives an item not authorized to be exported from the Maldives; to secretly import items into, and export items from, the Maldives, for which duty shall be levied, in order to avoid payment of duty; and attempting to do any of these acts. (b) It shall be deemed secretly importing goods into the Maldives if a good is unloaded to an area not designated by the Customs after it is brought to the Maldives, or if a good is taken outside the area designated by the Customs for imported goods, without notice to, or permission from, the Customs, or if goods are imported into the Maldives without payment of applicable duty. (c) It shall be deemed secretly exporting goods from the Maldives if goods are exported from the Maldives without notice to, or permission from, the Customs, or 17 Export Import Act of the Maldives (Translation) if a good is exported from, or taken outside, the area designated by the Customs for goods to be exported, without notice to, or permission from, the Customs, or if goods are exported or taken out of the Maldives without payment of applicable duty.

14. (a) If an offence has been committed against sub-section (a) of Section 13 of this Act, or attempted, in addition to the imposition of penalty prescribed under this Act, the goods in question shall be confiscated without compensation. If any good or money have been obtained by secretly importing or exporting goods, in addition to the imposition of penalty prescribed under this Act, such good or money shall be confiscated. (b) The penalty for a person secretly importing goods into the Maldives or secretly exporting goods from the Maldives shall be imprisonment, or banishment, or house arrest for a period between 6 months and 2 years. (c) The penalty for a person attempting to secretly import goods into the Maldives or secretly export goods from the Maldives shall be imprisonment, or banishment, or house arrest for a period between 4 months and 1 1/2 years, or a fine between the amounts Rf. 10,000/- and Rf. 100,000/-. (d) If an offence against sub-section (a) of Section 13 of this Act is repeated, 1 year of imprisonment, or banishment, or house arrest shall be added to the penalty prescribed under this Act, for each instance of repetition. (e) If, by fraud, a low price is submitted when importing goods, the Government of the Maldives has the discretion to fine the perpetrator with an amount not exceeding twice the actual price of the goods in question for the first time, and, if the offence is committed more than once, in addition to fining the perpetrator with an amount not exceeding twice the actual price of the goods in question, to shut down imports by such party for a period not exceeding 2 years. (f) If, by fraud, a low price is submitted when exporting goods, the Government of the Maldives has the discretion to fine the perpetrator with an amount not exceeding twice the actual price of the goods in question for the first time, and, if the offence is committed more than once, in addition to fining the perpetrator with an amount not exceeding twice the actual price of the goods in question, to shut down exports by such party for a period not exceeding 2 years. (g) If a breach has been committed against a clause of this Act that does not prescribe a penalty, the perpetrator shall be fined with an amount not exceeding twice the actual price of the goods in question. If an attempt to commit such an act has been discovered, the perpetrator shall be fined with an amount not exceeding the actual price of the goods used or attempted to be used for the commission of the act. (h) If a person has a problem with a fine imposed under sub-section (e), (f) and (g) of this Section, the person shall have the right to apply to the court for adjudication 18 Export Import Act of the Maldives (Translation) after payment of the fine. If the court decides that the person did not contravene the law, the Government shall pay back the fine paid by the person.

15. In this Act:- (a) “Re-exporting” means lawfully taking out of the Maldives items lawfully imported into the Maldives, without changing the nature of the items. (b) “F.O.B. Value” means the price of the items, and the cost incurred up to loading the items to a vessel in a port or airport. (c) “C.I.F. Value” means the price of the items, and the value of the items including the insurance and freight charges. (d) “C. and F. Value” means the price of the items and the value of the items including freight charges. (e) “Advelorum Duty” means the percentage of the price of the good determined as the duty amount. (f) “Specific Duty” means the amount determined as duty based on the quantity, or weight, or the size of the good. _______________________ 19