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Cayman Islands Customs have put together this web site to facilitate your knowledge of Cayman Islands Customs, the customs Law, import tariffs and regulations.
The Customs Department is headed by the Collector of Customs and is responsible for; the collection of Import Duties, Package tax and Warehouse fees under the Customs Law and Customs Regulations.
Other responsibilities of Customs are:
- The prevention of smuggling in order to protect the revenue.
- The implementation of prohibitions and restrictions upon the importation and exportation of certain goods.
- The provision of information concerning imports and exports for trade statistics.
- The collection of Environmental Waste Fees on: vehicles, motorcycles, lead-acid batteries and motor vehicle tires.
The tariff headings, under which goods are charged duty on importation and the rates of duty applied, are found in the First Schedule of the Customs Tariff Law. Goods exempt from customs duty are found in the Second Schedule of the tariff. Package Tax rates payable on air imports are listed in the Third Schedule of the Customs Tariff. Warehouse Fees payable on air imports are listed in the Customs Regulations.
Governing Legislation and Regulations
Customs Law and all other Laws. Copies of the various laws and regulations can be purchased at the Legislative Assembly Building in George Town, Grand Cayman.
Last Updated: 2008-12-15