Concessions on imports for the fishing industry


Materials or equipment approved by the Minister responsible for fisheries to be used exclusively for the purpose of commercial fisheries by an approved fishery enterprise (means any enterprise engaged in commercial fisheries that is owned or operated by an individual, firm,

co-operative society or any other member-organisationand which is approved by the Minister responsible for fisheries) as follows:


(a) Construction materials or equipment for fishing vessels

Construction materials including fibreglass, resin, hardener; marine grade fastenings such as silicon bronze and stainless steel nails; marine anti-fouling paints; marine epoxy; polyurethane foaming chemicals for hold insulation; vessel fitting including hatches, windows and marine toilets; stoves, sinks and other galley fittings specifically for marine use;

Outboard engine fuel tanks; oil, fuel, air and hydraulic fluid filters; propellers; shafts; mechanical and electronic battery selector or isolator switches; engine control cables; instrument panels and gauges; hydraulic and cable steering systems; flexible couplings; engine mounts; propeller shaft bearings; rudders; exhaust hose and water-locks (risers); drive or damper plates; sending units and sensors; zinc anodes; marine engine alarm kits;

(c) Navigation equipment

Compasses (min. 10 cm.); equipment related to the Global Positioning System and other satellite navigation systems; navigation charts and plotting instruments; direction finders; navigation lights, fishing lights; shapes, flags and visual signals; radar; depth sounders and transducers; plotters; heading sensors; automatic pilots;

(d) Communication equipment

High frequency single side-band (HF-SSB) and very high frequency (VHF) marine radios and connecting accessories including antennas and mounts and tuners; cable for marine use; marine grade electrical wire; earth plates;

(e) Safety equipment

Flares (not including flare guns or cartridges); life jackets; inflatable rafts; smoke signals; dye markers; life rings; distress flags; radar reflectors; heliograph mirrors; anchors; bilge pumps; first aid kits; fire extinguishers; bailers; sea anchors; marine lights; oars and rowlocks; wind and solar powered charging systems; float switches; emergency position-indication radio beacons (EPIRBS)

(f) Fish Harvesting equipment

Fishing lines and leaders; rods; fishing nets (not including trammel nets and seine nets containing a mesh size of not less than 1.5 inch when stretched); fish trap wire (not including wire of 1.25 inch mesh size or less); net twine; hooks, snaps, crimps and swivels; gaffs; floats, sinkers and buoys; roller assemblies and fairleads; artificial and natural bait; water temperature gauges and profilers; longline reels, spools, setters and leader carts; line and trap haulers; timed float releases; mechanical and hydraulic deck equipment controls; wash-down pumps; blocks; radio buoys and their batteries (not including dry cell batteries); live bait wells; fish finders; jigs and jigging reels; underwater fishing lights; squid reels; chemical and electrical light lures; shackles; thimbles; and

(g) Fish Handling equipment

Ice shovels and boots; fish saws and blades; fishing gloves; foul weather gear; waterproof aprons; insulated and uninsulated fish boxes.

(h) Aquaculture equipment

Live fish fry fingerlings and live crustaceans intended for breeding or rearing for food, as well as for seed stock.



Articles subject to be certified by the Chief Fisheries Officer; imported or purchased out of a bonded warehouse by or on behalf of an approved fishery; and the fishery enterprise keeps and renders to the Comptroller, accounts in respect of the acquisition, use and disposal of articles as the Comptroller requires.

(a)                   Fishing vessels requiring assembly or locally built or imported within a period of five years of construction; marine grade plywood and hard wood suitable for boat construction and other construction materials,

(b)                   Marine engines including inboard diesel up to 450 horse power and outboard diesel, gasoline or combined gasoline and kerosene up to 90 horse power; marine engine gear boxes and other parts used in the construction, operation or maintenance of commercial fishing boats, marine heavy duty batteries and marine alternators and generators; and

(c) Materials, appliances and equipment other than those set out in Section 1.

(d) Aquaculture machinery, equipment and chemicals other than those set out in Section 1.

The Customs Tariff (Amendment) (No.3) Order, 2009

Customs (Amendment) Regulations 2009

The Value Added Tax CAP. 87

The Value Added Tax Regulation, 1996

The Excise Tax Act, CAP. 69

The Value Added Tax Order, 1999