[dropcap]T[/dropcap]he much anticipated concessions on Christmas barrels are on again for the festive season. Government has announced a 100 percent waiver of import duty on barrels imported between December 1, 2016 and February 15, 2017.
By Cabinet Conclusion No. 295 of October 24, 2016, Government approved the following concessions with regard to the Christmas Barrel Trade: 100 percent waiver of import duty on personal items, food, clothing, toys, and other household consumables contained in barrels. Electronic items are explicitly excluded. The number of barrels that would qualify for the concessions are limited to two per household.
The conclusion notes further: There is an upper limit of EC$2,500 per barrel on the value of items qualifying for the concessions. The items contained in the barrels must be for personal use only and not for commercial use. Penalties and fines apply if the goods are used for commercial purposes.
Cabinet further approved the transmission of the appropriate legal instrument to Parliament to declare barrels imported during the stipulated period exempt from Value Added Tax (VAT). This was passed by the Lower and Upper House.
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