🇲🇻 Import Customs & Duties: Maldives
Quick Facts
Duty-free threshold
$50
Packages under $50, duty free
VAT / Sales Tax
15%
CIF value + duty. Tourism Goods and Services Tax (TGST) at 16% for tourism sector. General GST at 6%.
Clearance Time
2-5 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0-15% | 85 |
| Clothing | 10-25% | 61-62 |
| Footwear | 15-25% | 64 |
| Food & Beverages | 0-25% | 01-24 |
| Machinery | 0-10% | 84 |
| Cosmetics | 10-25% | 33 |
| Books | 0% | 49 |
| Toys & Games | 10-15% | 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Customs Clearance Process
Maldives Customs Service manages imports. Electronic customs declaration system (Asycuda++). Island nation heavily dependent on imports. Male port handles most goods. Tourism-related imports may get preferential treatment. Almost everything is imported, food, fuel, construction materials.
What to Actually Expect
Small island nation with limited port capacity. Male port is the sole major entry point. All resort islands receive goods via domestic transshipment from Male. Clearance generally efficient for a small developing country. Tourism industry drives most imports. TGST (Tourism Goods and Services Tax) applies. DHL and FedEx serve Male. Inter-atoll delivery depends on local logistics.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Alcohol is prohibited for locals (available only in resort islands for tourists). Pork restricted similarly. Pharmaceuticals need Maldives Food and Drug Authority approval. Weapons strictly banned. Religious materials other than Islam prohibited.
Certificate of Origin
Issued by Maldives National Chamber of Commerce and Industry. SAFTA preferential certificates for South Asian trade. WTO member since 1995.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Popular routes to Maldives
Frequently Asked Questions
What is the duty-free threshold for Maldives?
The duty-free (de minimis) threshold for imports into Maldives is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Maldives?
The VAT/tax rate on imports to Maldives is 15%. VAT applies to: CIF value + duty. Tourism Goods and Services Tax (TGST) at 16% for tourism sector. General GST at 6%.
How long does customs clearance take in Maldives?
Typical customs clearance in Maldives takes 2-5 days. Express shipments usually clear faster.
What documents are needed to import into Maldives?
To import into Maldives, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Maldives?
Maldives prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.