Legislation

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.

67.02 (Animals (Diseases and Importation) Act)

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

76 and 77 of 2018

List of products to prevent the spread of mosquito borne diseases

0%

25 May 2019

76 and 77 of 2018

Olive oil, canola oil

20%

31 May 2019

76 and 77 of 2018

Milk

0%

19 August 2019

199 and 200 of 2018

Detergent powder

35%

31 December 2019

201 and 202 of 2018

List of basic food items

0%

31 December 2019

201 and 202 of 2018

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

203 and 204 of 2018

Petroleum products

0%

31 December 2019

16 and 17 of 2019

Soybean oil

0%

31 December 2019

 

 

  • Anti-Dumping Duty on Aluminium Extrusions

Legal Notice

Description

Duty

Expiry Date

22 of 2016

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

30 of 2016

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

43 of 2016

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

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