Customs Duty

Customs duty is imposed in Solomon Islands on the entry for import of a range of goods pursuant to the Customs and Excise Act (Cap. 121).

Goods Tax

Goods tax of 15 per cent is payable on the cif (cost, insurance & freight) value of goods imported into Solomon Islands for private use or consumption, and 10 per cent on the wholesale value of goods manufactured in Solomon Islands.

Manufacturers and wholesale merchants must charge and remit tax on the sales value of the goods unless a goods tax number is quoted.