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CNMI Imposes Excise Taxes on Various Goods

New Excise Taxes Implemented in the Northern Mariana Islands

The Commonwealth of the Northern Mariana Islands (CNMI) has recently announced the implementation of excise taxes on a range of goods imported into the territory. The CNMI Division of Revenue and Taxation has outlined the new taxes, which will be imposed on various goods such as precious metals, semi-precious stones, prescription drugs, soft drinks, tobacco products, wine, and sake.

Excise Tax Rates

The excise tax rates are as follows:

  • Precious metals and semi-precious stones: 5.75% ad valorem
  • Prescription drugs: 1% ad valorem
  • Soft drinks: $0.005 per fluid ounce or fractional equivalent
  • Tobacco products: 60% ad valorem
  • Wine and sake: $0.05 per fluid ounce or fractional equivalent
  • All other goods (not otherwise provided by law): 5% ad valorem

Additionally, an Environmental Beautification Tax of 0.42% ad valorem will be assessed on all consumer goods.

Exemptions and Exceptions

New and Returning Residents Exempt from Excise Taxes

New and returning residents may import personal vehicles, household goods, and other items without paying excise taxes. However, these items must be imported within six months of establishing a household in the Commonwealth. A returning resident is defined as one who resided outside of the CNMI for at least one year.

Churches and Non-Profit Organizations May Qualify for Tax Exemptions

Certain churches and non-profit organizations may qualify for tax-exempt status, provided they apply for and are granted such status by the CNMI Division of Revenue and Taxation. Items brought into the Commonwealth for religious purposes, such as sacramental wine, may be exempt from excise taxes.

Non-Business/Personal Exemptions Available

Individuals may also bring goods and merchandise worth $1,000 or less for personal use without paying excise taxes.

Payment Options

All taxes, fees, and charges must be paid in cash, by US postal money order, check drawn at a bank in the Commonwealth, or credit card. Payment is due within 30 calendar days after entry. Failure to pay may result in denial of clearance and release on future imports.

Payment options are available at the Seaport location.

Additional Information

For more information on CNMI excise taxes, contact the Division of Revenue and Taxation or visit their website at [website URL].