GOVERNMENT OF SAINT LUCIA
DEPARTMENT OF FINANCE
CUSTOMS & EXCISE DEPARTMENT
N O T I C E
NO. 8 of 2022
Christmas barrel trade concession 2022/2023
Please be informed that Cabinet Conclusion No. 638 of 2022 dated September 26, 2022 approved the granting of concessions on Barrels imported at Christmas, in accordance with the following terms and conditions:
1. 100% Waiver of Import Duty on personal items, food, clothing, toys and other household consumables, contained in barrels imported during the period November 01, 2022 to February 28, 2023. Electronic items are explicitly excluded;
2. The number of barrels that would qualify for the concessions would be limited to two (2) per household;
3. There would be an upper limit of EC$2,500.00 per barrel on the value of items qualifying for the concessions;
4. The items identified in one (1) above must be for personal use only and not for commercial use; and
5. The usual penalties, fines, etc. would be applied 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 period November 01, 2022 to February 28, 2023 exempt from Value Added Tax (VAT).
Kindly note that items that qualify for this concession will attract Customs Service Charge at the rate of 6%.
Please be informed accordingly.
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