Concession on Barrels Imported at Christmas
The Government of Saint Lucia has once again approved concessions with regard to the importation of barrels at Christmas. Concessions are from the period November 15, 2018 to January 31, 2019. The concessions on barrels are in accordance with the following terms and conditions:
• 100% waiver of import duty on personal items, food, clothing, toys and other household consumables, contained in barrels. Electronics are explicitly excluded.
• The number of barrels qualifying for concessions is 2 per household.
• The upper limit on the value per barrel is EC $2,500.00 per barrel on the items qualifying for concessions.
• Qualifying items must be for personal use and not commercial use.
• The usual penalties and fines apply if the goods are used for commercial purposes. The House of Parliament on October 30, 2018 approved to allow for the exemption of Value Added Tax (VAT) on all qualifying items (food, clothing, toys, household consumables, personal items) imported within barrels during this period.