Eligible
items are classified as single or multi-use, depending on whether the
item can be used for purposes other than agriculture. For example,
vegetable seeds are classified as single use, but fencing wire is
classified as multi-use. Standing Rules and Order (SRO) Number 37 lists
each item and its classification that make up part of the ordinance
dealing with external tariffs.
Most agricultural items on sale such as seeds, fertilizers,
pesticides are duty free, as the concessions are granted to the
importing firm.
To qualify for a concession a person must be a bona fide farmer or
be able to demonstrate his or her intention of becoming a bona fide
farmer. Application forms are available from the Ministry of
Agriculture and District Offices. Once the farmer applies, an Extension
Officer will visit the farmer to verify the information, as well as
assist with the development of a farm plan.
The Ministry’s Extension Division grants concessions for items
valued at less than $10,000, while the Ministry’s Concession Committee
is the authorizing body for items valued at $10,000 or more, such as
vehicles.
A farmer must generate a minimum annual gross income of $20,000 from
farm activities to qualify for vehicle concessions, while the vehicle
must be less than 10 years old and be suitable for agricultural
activities. Moreover, the vehicle cannot be used for other commercial
purposes; as the Comptroller of Customs reserves the right to revoke
such concessions.
In cases where the request for concessions is outside the mandate of
the Ministry of Agriculture, such as building a farm house or
developing a farm road; the request can be channeled through the
Grenada Industrial Development Corporation, which has a broader mandate
than the Ministry for granting concession, or through Cabinet.