Customs Duties and Taxes
The following duties may be applicable to the item(s) you are importing:
- Import Duty (ICD)
- Excise Tax (EXI)
- Service Charge (SCG)
- Value Added Tax (VAT)
- Health & Citizen Security Levy (HSL)
All ad valorem duties are applicable on the Customs Value of the imported item, that is the sum of the cost of the item, cost of transportation to the first port of arrival in Saint Lucia and the amount of any insurance premium paid. Items such as tobacco products and alcohol may attract specific rates of duty, that is, duties calculated on the basis of their volume.
On October 1, 2012 the Value Added Tax (VAT) was implemented
along with the HS 2007 tariff.
On November 1, 2014, the Customs Department upgraded the version
of the tariff from HS 2007 to HS 2012.
The current version of the Customs tariff that is used in Saint Lucia can be downloaded here: Customs Tariff - H.S. 2012
For more information please contact the Saint Lucia Customs & Excise Department.