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All goods, other than passengers baggage, must be entered for export on a Customs Export Entry (C2 form) before being shipped.

Regulations

Notes for the guidance of Exporters and Agents

Regulations and Procedures -  C2- EXPORT ENTRY (CUSTOMS FORM No.2)

The C2 form has to be completed for goods that are being entered for Export. This form can be obtained from the Customs Cargo Clearance Offices in Grand Cayman at and Cayman Brac.

The forms are self-explanatory and the notes on the reverse will be of assistance in completing them.

Exporters of all merchandise must, in accordance with the Customs Law, deposit their goods in a transit shed at the George Town Sea Port, Owen Roberts Intl. Airport or the George Town Port inland Clearance Depot on Dorcy Drive as appropriate.

In Cayman Brac goods for export must be deposited to the Gerard Smith Intl Airport or the Creek Sea Port. An entry of the items being exported must be made with Customs before the goods are loaded for exportation. It is essential that this procedure is followed by anyone who wishes to establish a claim to drawback or refund of duty (see REPAYMENT PROVISIONS), or to be discharged from obligations entered into at the time of importation in respect of temporarily imported goods, etc.

Export Declaration Requirements

  1. When an Export Entry is to be made The Customs Law requires that goods shall be deposited in a transit shed and the entry lodged with Customs on the C2 form before the goods are loaded for exportation:
  2. By whom an Entry may be made: The Entry must be signed by the Exporter of the goods concerned or his authorized Agent (who may be asked to produce documentary evidence that he is so authorized). The signatory must be in a position to vouch for the accuracy of the information given on the entry.
  3. Country to which goods consigned: This means the country to which the goods are consigned (shipped to) on a through Bill of Lading or Airway Bill.
  4. Country of Destination: This means the country of ultimate destination of the goods, which may not necessarily be the same as the country to which they are initially consigned.
  5. Description of Goods The goods must be described in sufficient detail to enable them to be identified with the tariff heading concerned. Goods falling into different Tariffs must be entered as separate items on the entry.
  6. Tariff Heading: The appropriate Tariff is found by consulting the First Schedule of the Customs Tariff Law. Exempt goods should also be entered for export; these are listed in the Second Schedule of the Tariff.
  7. Export Value: This should be the “free on board” (FOB) value at the Cayman Seaport or Airport of exportation (normally the invoiced cost or market value).
  8. Import duty reclaimed: These columns should be completed only when a drawback or other forms of duty refund is payable.

Last Updated: 2008-11-27