Government Importation

Importation by Government Ministries and Departments is exempted from payment of customs and excise duties subject to prior approval of an exemption certificate, CE 112, by BURS. Since Government is only entitled to exemption from payment of customs and excise duties, VAT should be paid separately at time of importation.

 A completed CE 112 exemption certificate submitted for processing by BURS should be accompanied by:
 
  1. Government Purchase order
  2. Letter of credit or Bank telegraphic transfer note
  3. Tender/contract document and
  4. Project Memorandum as a proof of purchase by Government
 Applicants should note that:
 
  1. A CE 112 exemption certificate should be obtained for each qualifying importation consignment
  2. Where state stores have been procured through government tenders, supply contracts should clearly indicate that prices quoted for the goods are Customs duty inclusive or exclusive, as the case may be
  3. The certificate should be submitted by the relevant Government Ministry or Department
  4. Only Authorised Signatories whose names and specimen signatures have been submitted to BURS on an annual basis may sign the Certificates. Authorised Signatories may only be officers of D4 Scale and above