CNMI Department of Finance - Customs
The Division of Customs Service responsible for customs and baggage inspection and other related matters. The Department of Finance is authorized to adopt rules and regulations regarding those matters within its jurisdiction.
Tax News & Tips
PL 18-65 Amnesty Information
The Division of Customs Service, Department of Finance announces that Governor Eloy S. Inos signed into law a new amnesty program pursuant to Public Law 18-65
Under the amnesty program, taxpayers may request for the waiver of penalty and interest imposed on delinquent tax liabilities. A waiver form must be filed to participate in the program.
Unless you are not eligible to participate in the amnesty program, you are encouraged to take advantage of the penalty and interest relief afforded under Public Law 18-65.
The following are illustrations of some question and answer (Q&A) that can assist you in understanding the amnesty program under Public Law 18-65:
Q1 – Who is not eligible to participate in the program?
A – The tax amnesty program is restricted to people who have not previously "received tax amnesty." A taxpayer who participated in previous tax amnesty programs is considered to have “received amnesty” if a taxpayer applied for and completed all terms associated with the previous tax amnesty. In this case, a taxpayer is not eligible to participate again in this new amnesty program. To know more about eligibility, please visit the Division of Customs Service.
Q2 – What taxes and fees are covered under the amnesty program?
A – Taxes and fees covered under the program are:
- Withholding Tax
- Wage and Salary and Earnings Tax,
- Business Gross Revenue Tax,
- Room, Bar and Jackpot Taxes,
- Excise Tax*, and
- Income Tax pursuant to the NMTIT
- Business License
* For excise tax, please use the Request For Waiver Of Penalty And Interest Form - Customs for all other tax types, please use the Request For Waiver Of Penalty And Interest Form - Revenue & Taxation.
Q3 - If a taxpayer is delinquent in the payment of excise tax, what are the penalties that can be waived?
- Penalty for failure to pay tax. Non-payment of tax is subject to a penalty of ½ of a percent per month based on the unpaid tax amount on the return. The taxpayer will be required to pay the tax or make arrangement for the payment of the tax through installment payment.
Excise Tax Calculation Application Files
Computer Programs for excise tax calculations are provided by the Department of Customs as a service to our customers. The following application files are available for download:
Excise Tax Calculation Data Files
Data files for excise tax calculation programs are provided by the Department of Customs as a service to our customers. The following data files are available for download.Click on the file name to download:
|File Name||Last Uploaded|
|Harmonized Tax||9/26/2008 7:02:37 AM|
|Originating Country||9/26/2008 7:02:53 AM|
|Originating Port||9/26/2008 7:03:03 AM|
|Rates||9/26/2008 7:03:14 AM|
|Shipper||9/26/2008 7:03:42 AM|
|Shipping Agent||9/26/2008 7:03:54 AM|
|Ships||9/26/2008 7:04:04 AM|
|UOM||9/26/2008 7:04:15 AM|
For any problems with programs or updates, please contact Customs or EDP at the following:
|EDP Telephone number:||670-664-1409|
|EDP Email address:||email@example.com|