here is a 100 percent waiver of import duty on barrels imported between Dec. 1 and Feb. 15.
Please be informed that Cabinet, by Conclusion 632 of Oct. 19, 2015, approved the following concessions with regard to the Christmas Barrel Trade.
There is a 100 percent waiver of import duty on personal items, food, clothing, toys, and other household consumables contained in barrels imported between Dec. 1 and Feb. 15. Electronic items are explicitly excluded. The number of barrels that qualify for the concessions are limited to two per household.
There is an upper limit of EC$2500 per barrel on the value of items qualifying for the concessions. The items contained in the barrels must be for personal use only and not for commercial use.
The usual penalties and fines apply if the goods are used for commercial purposes.
Cabinet further approved the transmission of the appropriate legal instrument to Parliament to declare barrels imported during the stipulated period exempt from Value Added Tax (VAT).
Items that qualify for this concession will attract Customs service charge at the rate of six percent. (