Duty free allowances
- Advertising materials, placards, posters and signs designed for no other purpose and use than advertising.
- Agricultural equipment of all kinds, including permanent plant, building units and appliances for local agricultural productive purposes other than transport or the processing of non–agricultural by-products but including animal husbandry, hydroponics, fish farming, plant and crop cultivation and the preservation, preparation, packing and marketing of foodstuff and other produce of the soil, certified as such by the importer.
Provided that such products admitted duty free shall be subject to full duty if diverted to any other purpose.
- Articles imported by or taken out of bond for use of the Governor or his household.
- Articles re-Imported into the Islands and shown not to have undergone any process abroad. An export declaration must be made with customs as baggage or cargo at the time of export. A copy of the export declaration will be required at the time of re-import.
- Baggage & Household effects consisting of the following to the satisfaction of the proper officer, subject to the condition that articles admitted free of duty under this provision will, if not previously consumed or used up, be re –exported at the end of the importer’s stay in the Islands, and will not, while in the island be sold, hired, lent or otherwise disposed of to other persons for a period of at least two years, and also subject to any other conditions which the Collector may see fit to impose –
- Schools and Churches Building materials and goods for the purpose of the construction, renovation or equipping of any church, church hall, mission home or manse being the property of such church, or of any School recognized by the Education Council.
- In respect of a Church
A declaration must be signed both by the builder and the Head of the Denomination in the Islands for which the goods is intended.
- In respect of a School
A declaration signed by the Builder and Principle of the School for which the goods is intended.
“These goods are the property of ……….. Church/School and will be used wholly for the Construction, renovation or equipping of the said Church/School.”
A valid certificate confirming that the school is approved, signed by the Chief Education Officer must be produced to the Customs Department. The certificate should have been given within the previous 12 months.
- In respect of a Church
- Equipment and appliances for the relief of the seriously bodily disabled.
Articles admissible under this item are: orthopedic appliances for correcting bodily deformities or supporting the whole or part of the body such as wheel chairs etc. following an illness or operation:
Other appliances, which are worn or carried or implanted in the body to compensate for a deficit or disability example pacemakers for stimulating defective heart or other muscles, speech aids for persons who have lost the use of vocal cords, electronic aids for the blind, hearing aids.
Artificial limbs, eyes etc; artificial respiration apparatus example iron lungs, kidney machines and the like. The heading does not cover medical instruments or apparatus for diagnosis testing or surgery and dental and X-ray instruments.
- Equipment and requisites for a school which has been certified by the Chief Education Officer as an approved school.
- Commercial aircraft
To qualify under this exemption the following criteria’s must be submitted to the Customs Department:
Such aircraft must be entered on Customs Form 1, and the following declaration given on the face of the entry or attached to it:
“This aircraft is imported for commercial use only by …………………………………… . (Name of airline/company) and will not be sold to a private individual or firm within the Cayman Islands without payment of duty.
- Equipment, parts, gasoline and aviation fuel for the use in the maintenance, servicing and operation of commercial aircraft.
Gasoline, aviation fuel, equipment and parts for use in the maintenance and operation of non-commercial aircraft for flights to and from places outside the Cayman Islands.
- Goods imported for the purpose of being re-exported after having been processed, further manufactured, and incorporated in other goods or the subject of some other such operation, provided that this appears to be in the interest of the export trade of the Islands. The Collector of Customs will impose certain conditions as he may see fit in order to satisfy himself that the goods relieved from duty under this provision are used solely for the intended purposes, or for other control purposes, and also subject to such security as he may require.
If the whole of the imported goods are not intended to be used in the production of exported goods, the duty relief will be granted only in respect of them which can be shown to be so intended, full duty being payable in respect of the balance.
- Packages and bags exported with produce and returned empty.
- Containers of any type used for putting up or containing locally produced or processed goods.
- Plastic strip used for the manufacture of food wrappers.
- Marked wrapping paper for fruit.
- Paper intended exclusively for the printing of newspapers, periodicals or magazines.
Importation must be entered on Customs Form No. 1 and the following declaration made to the face or attached to it:
“This paper is exclusive for the printing of newspapers, magazine or periodicals, and will not be used for any other purpose,
The Importer or an authorized agent must sign the declaration.
- Patterns and samples of no commercial value.
- Equipment, parts and fuel for use in the maintenance, servicing or operation of :
- Commercial ships engaged in international traffic.
- Non commercial ships, boats and other vessels on voyages to and from places outside the Cayman Islands.
- Parts and equipment for the manufacture and maintenance of commercial fishing boats and equipment.
- Uniforms and equipment imported by and for the use of the Cayman Islands Boy Scout association, Girls’ Brigade, and St. John Ambulance Association, the Red Cross Society and other charitable and social organisation that has a license which has been approved by the Cabinet.
Where exemption is claimed under this item, goods must be entered on Customs Form 1 and the following declaration written to the face of the entry:
“This consignment consists of uniforms/equipment imported for the sole use of ............................ and signed by the head of the charity or social organisation”.
A copy of the approved License by the Government must be attached to the entry upon declaration of these goods.
- Unsolicited gifts not exceeding fifty dollars in value.
- War medals, war decorations, tombstones and memorial tablets, also medals of gold. Silver or copper and other metallic articles actually bestowed as or to be competed for as trophies or prizes and received and accepted as honorary distinctions, including shields and cups.
Last Updated: 2008-11-28