Maldives flag Maldives: Buying and Selling

International convention and customs procedures of the Maldives

International Conventions
Member of the World Trade Organization (WTO)
International Economic Cooperation
Member of South Asian Association for Regional Corporation (SAARC)
Non Tariff Barriers
Certain goods are prohibited or subject to restrictions. Click here for more info.
Due to its geography, logistics represent a non-tariff trade barrier.
Customs Duties and Taxes on Imports

According to the latest figures form the World Bank, the strade weighted average tariff is 11.6%.

Customs Classification
Goods are categorized according to Harmonized Commodity Description and Coding System Nomenclature, commonly called the Harmonized System (HS) Codes.
Import Procedures

Maldives uses import duties as its main source of tax revenue. Ad valorem duties are levied on the C.I.F value of imports (from 0 to 100%). Some goods are prohibited from import like pork and its meat. Clearance should be made directly by the importer or its representative.

The following documents shall be submitted with the Goods Declaration according to Customs law (8/2011). Importers may use a licensed Customs Broker to lodge the Goods Declaration to Customs.


  • Pre-valuation form
  • Commercial invoice
  • Packing list
  • Bill of lading, Airway bill or Courier waybill
  • Documents stating the costs borne by the buyer and the seller stated in the Pre-valuation form
  • Insurance Policy for insured goods
  • A Bond receipt or Post Waybill for goods imported through post
  • Courier Airway Bill or Delivery Order for goods imported through courier service
  • Documents stating all the costs incurred for the goods to be brought to the clearing Customs port
  • Documents stating the payment details or how the payment is to be made for the goods
  • Pro-forma invoice or the purchase order
  • Any agreement made in writing between the buyer and the seller
  • An itemized list of prices for spares, components, and machinery in case the prices are given in aggregates for such goods
  • Original of the De-registration certificate if the imported good is a Pre-registered vehicle other than motorcycles and auto cycles
  • If the imported good is a marine vessel the “Additional Information Sheet for Marine Vessels Form” prescribed in Schedule (18) of this Regulation
  • Original of Certificate of Origin, if the preferential rate of duty is claimed
  • Permits from relevant government authorities for goods requiring such permit for importation
  • Any other information regarding the imported goods which the importer wants to share with Customs

Visit the portal of the Maldives Customs Service for further info.


To go further, check out our service Import controls and Export controls.

For Further Information
Maldives Customs Service
SAARC Trade Portal

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Latest Update: May 2024