Small and medium enterprises in the Maldives can now import many goods from China at reduced or zero customs duty under the China–Maldives Free Trade Agreement, which took effect on 1 January 2025. Getting the benefit depends on following the official process, step by step.

The first step is registration. Under the Customs Regulations, commercial goods can only be imported by parties permitted by the Ministry of Economic Development, and the shipment must be consigned in the permit holder's name. Any business importing goods other than for personal use must also register with Maldives Customs Service through the online Customs Portal. Customs also charges a revenue fee of MRF 1 for every MRF 100 of imported goods' value, under the Export Import Act.

Next, check the duty on the product. The Maldives tariff uses 10-digit codes, and under the trade agreement each product falls into a category: some became duty-free when the agreement started, others are being cut in equal yearly steps to zero over five or eight years, and some stay at the normal rate. The tariff schedule is published on the Ministry of Economic Development's trade website. Officials have said more than 70% of Maldivian imports from China now enter duty-free.

To claim the lower rate, the Chinese supplier must provide an original Certificate of Origin, issued by an authorised Chinese body before or at the time of shipment and completed in English, according to the agreement. The certificate is valid for one year. Without it, the goods are charged the normal duty rate. Small consignments worth up to US$600 do not need a certificate.

When the goods arrive, the importer, or a licensed customs broker acting for them, lodges a Goods Declaration with Customs. Supporting documents include the commercial invoice and shipping papers, the Certificate of Origin if a preferential rate is claimed, and any permits that specific goods require. Duty is paid before the goods are released. Officials have said clearance times for goods from China have fallen from up to a week to two or three days.

Businesses should also check whether their product is restricted or prohibited before ordering, since some goods need separate permits from the relevant government authority. Maldives Customs Service publishes its lists of prohibited and restricted items and the full list of required documents on its website.