Updated Acts (use the table below as a description)
|
Act |
Description |
|
75.06 (Value Added Tax Act) |
An Act to provide for the imposition and collection of a value added tax, to abolish certain taxes and other impositions, and for related purposes.
Legal Notice 17 of 2016 – Amendment of list of zero-rated items |
|
77.01 (Miscellaneous Taxes Act) |
An Act to provide for raising revenue by the imposition of certain taxes, and for matters connected therewith.
Legal Notice 163 of 2016 – Imposition of online purchase tax and increase in tobacco tax |
|
78:01 (Customs Act) |
An Act relating to Customs.
Legal Notice 37 of 2015 – Common External Tariff Legal Notice 69 of 2015 – Erratum on Common External Tariff Legal Notice 159 of 2016 – Increase in import duty on alcohol and tobacco products Legal Notice 161 of 2016 – Increase in excise duty on alcohol Legal Notice 162 of 2016 – Increase in excise duty on tobacco products |
|
|
|
|
30.01 (Food and Drugs Act) |
An Act respecting Food and Drugs. Legal Notice 160 of 2017 – Removal of 120 day time frame (between Minister of Health and Drug Advisory Committee) |
|
63.56 (Plant Protection Act) |
An Act to make better provision for the control of diseases and pests injurious to plants. |
|
An Act to make further and better provisions for controlling the Importation of Animals, Birds, Reptiles and Insects, and for regulating the treatment and disposal of animals which are suffering or are suspected to be suffering from any disease, and for other matters related thereto or connected therewith.
Legal Notice 94 of 2018 – Suriname’s inclusion on Sixth Schedule of Animals (Importation) Control Regulations |
|
|
75.01 (Income Tax Act) |
An Act to impose a tax upon incomes and to regulate the collection thereof. |
|
75.02 (Corporation Tax Act) |
An Act to provide for the taxation of short-term capital gains and to make better provisions for the taxation of company profits and for matters incidental thereto or consequential thereon. |
|
75.06 (Value Added Tax Act) |
An Act to provide for the imposition and collection of a value added tax, to abolish certain taxes and other impositions, and for related purposes. Legal Notice 7 of 2017 – Inclusion of yacht repair and other yacht-related services as zero-rated |
|
77.01 (Miscellaneous Taxes Act) |
An Act to provide for raising revenue by the imposition of certain taxes, and for matters connected therewith. |
|
78.01 (Customs Act) |
An Act relating to Customs. Legal Notice 157 of 2017 – Allowance for import duty concessions (expiry date 31 December 2020) Legal Notice No. 86 of 2018 – Increase in duty of cement (2523.90.00) to 5% |
|
78.50 (Excise (General Provisions) Act) |
An Act relating to the Excise Revenues. Legal Notice 13 of 2017 – Confirmation of excise duty on tobacco products Legal Notice 14 of 2017 – Confirmation of excise duty on alcoholic beverages |
|
81.13 (Fair Trading Act) |
An Act to provide for the establishment of a Fair Trading Commission, to promote and maintain fair competition in the economy, and for related matters. |
|
85.01 (Fiscal Incentives Act) |
An Act to provide for fiscal incentives to Industry in accordance with the Agreement on Harmonisation of Fiscal Incentives to Industry. |
Legal Notices
|
Legal Notice |
Product List |
Duty |
Expiry Date |
|
List of products to prevent the spread of mosquito borne diseases |
0% |
25 May 2019 |
|
|
Olive oil, canola oil |
20% |
31 May 2019 |
|
|
76 and 77 of 2018 |
Milk |
0% |
19 August 2019 |
|
Detergent powder |
35% |
31 December 2019 |
|
|
List of basic food items |
0% |
31 December 2019 |
|
|
Refined sugar |
0% |
31 December 2019 |
|
|
201 and 202 of 2018 |
Sulphonic acid |
0% |
31 December 2019 |
|
201 and 202 of 2018 |
Personal protective equipment |
0% |
31 December 2019 |
|
201 and 202 of 2018 |
Steel |
0% |
31 December 2019 |
|
201 and 202 of 2018 |
Compact discs |
0% |
31 December 2019 |
|
201 and 202 of 2018 |
CCTV cameras |
0% |
31 December 2019 |
|
201 and 202 of 2018 |
Compact fluorescent lamps |
0% |
31 December 2019 |
|
Petroleum products |
0% |
31 December 2019 |
|
77 of 2020 (Suspension) 78 of 2020 (Variation) |
Soybean oil
List of Pharmaceuticals
List of Pharmaceuticals
|
0%
0%
0% |
31 December 2019
30 April 2021 30 April 2021 |
- Anti-Dumping Duty on Aluminium Extrusions
|
Legal Notice |
Description |
Duty |
Expiry Date |
|
Payment of a provisional duty for aluminium extrusions originating in China: Aluminium bars, rods and profiles (7604.10.00, 7604.21.00, 7604.29.00) Aluminium tubes and pipes (7608.10.00, 7608.20.00) |
23%
36% |
N/A
N/A |
|
|
Anti-dumping duties aluminium extrusions originating in China: Aluminium bars, rods and profiles (7604.21.00, 7604.29.00) Aluminium tubes and pipes (7608.10.00, 7608.20.00) |
6%
9% |
20 February 2021
20 February 2021 |
|
|
Anti-dumping duties aluminium extrusions originating in China: Aluminium bars, rods and profiles (7604.10.00) |
6% |
20 February 2021 |
|
Legal Notice |
Description |
|
Legal Notice 4 of 2019 |
Revocation of Compulsory Standard – Sodium hypochlorite solutions (liquid chlorine bleaches) – Specification (3rd Revision) |
|
Legal Notice 5 of 2019 |
Intention to make and Order Declaring a Compulsory Standard – Sodium hypochlorite solutions (liquid chlorine bleaches) – Specification |
|
Legal Notice 6 of 2019 |
Declaration of Compulsory Standard – Sodium hypochlorite solution (liquid chlorine bleaches) – Compulsory requirements |