Fees & Tariff

Tariff and Duty Information

The current Customs tariff nomenclature of St. Kitts & Nevis is based on the WCO Harmonized System (HS) Convention. Customs duties and taxes are collected based on the value which is derived from the value stated on the invoice, receipt or other proof of purchase.

 

The dollar value must be converted from the foreign currency stated on the proof of purchase document to Eastern Caribbean Dollar XCD. An exchange rate for the conversion of foreign currency to XCD is published by Eastern Caribbean Central Bank. Other foreign currency rates are subject to change and are updated weekly in conjunction with the Central Bank.

 

Customs Import Duties are applicable according to the rates set out in the Common External Tariff of the Caribbean Common Market. The rates are applied based on the (Cost, Insurance and Freight )- CIF. Rates applicable ranges from 0 to 70% with the majority of commodities attracting a rate of 25%. Following are the tariffs for some major categories -

 

Machinery Goods in Primary Forms, Machinery and Parts, Raw Materials, Textile Fabric, Chemicals, Office Equipment, Hand Tools - attracts a rate of 0% to 10% based on the tariff classification.

 

Motor Vehicles - attracts a rate of 45% Import Duty; Vehicle Environmental Levy (VEL) is based on the aged of vehicle.

 

- 4 years or more after the date of manufacture - $5000 E.C.

- more than 2 years but less than four years after the date of manufacture - $3500 E.C.

- 2 years or less - $1000 E.C.

 

Refrigerators, Stoves, Freezers, Microwave - attracts a rate of 25% Import Duty and 6% Customs Service Charge.

 

Clothing and Shoes - attracts a rate of 25% Import Duty and 6% Customs Service Charge..

 

Tobacco - in addition to Duty and Taxes, 20% Excise Duty is payable on the importation of all tobacco products.

 

Value Added Tax is associated with these imported products. VAT is payable at 17%.

 

Exempt Categories

The laws of St. Kitts and Nevis provides for exemptions from duties and taxes for items imported as accompanied baggage of a passenger that includes:

 

1) Wearing apparel, jewelry, toilet requisites and any portable article reasonably expected to be carried by him for his own private and personal use, and in the case of a passenger (18) eighteen years old and over;

- Wines or spirits not exceeding 1.5 litres in all and

- Tobacco, not exceeding 250 grams or

- Cigars, not exceeding 50, in number, or

- Cigarettes, not exceeding 200, in number

- Residents of St. Kitts/Nevis who were abroad for a period exceeding seven (7) days are entitled to a E.C.$400.00 allowance on items, excluding firearm(s) and or ammunition, acquired or purchased overseas.

 

Provided that :

A passenger shall not be entitled to the exemption granted above in respect of alcoholic beverages or tobacco products in excess of the quantities specified in those shown above.

Importation from countries within the Caribbean Common Market (Caricom) are exempted from the payment of Import Duty, provided the importer produces a Certificate of Origin from the country within the Common Market certifying that the goods were produced within the region of the Common Market.

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