Revised Laws of Saint Lucia (2023)

Schedule 4

(Section 2)

CUSTOMS TARIFF

Tariff HeadingDescription of GoodsRate of Duty
0406Cheese
0406.90.00Other Cheese:
0406.90.00.10Other (Cheese)5%
0406.90.00.20Other (Cheddar cheese in packages of 2.5kg and more)5%
0902Tea whether or not favoured
0902.30.00Black tea (fermented) and partly fermented tea in immediate packing of a content not exceeding 3kg:
0902.30.00.10In packaging containing more than 20 bags5%
0902.30.00.20In packaging containing
20 bags or less
5%
09.10Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices
0910.99.30Curry
0910.99.30.10Curry (Less Developed Countries)0%
0910.99.30.20Curry (More Developed Countries)30%
0910.99.30.30Curry (Third States)70%
11.01Wheat or meslin flour
1101.00.10Of Durum Wheat0%
1101.00.90Other
1101.00.90.10Other (Less Developed Countries)0%
1101.00.90.20Other (More Developed Countries)70%
1101.00.90.30Other (Third States)100%
1101.00.90.90Other
1101.00.90.90.10Other
(Less Developed Countries)
0%
1101.00.90.90.20Other
(More Developed Countries)
70%
1101.00.90.90.30Other (Third States)100%
1507Other soya bean oil
1507.90.00Other:
1507.90.00.10In bottles containing more than 750ml40%
1507.90.00.20In bottles containing 750ml
or less
40%
1511Other Palm oil
1511.90.90Other:
1511.90.90.10In bottles containing more than 750ml40%
1511.90.90.20In bottles containing 750ml
or less
40%
1512Other Sunflower oil
1512.19.00Other:
1512.19.00.10In bottles containing more than 750ml40%
1512.19.00.20In bottles containing 750ml
or less
40%
1513Other Coconut oil
1513.19.00Other:
1513.19.00.10In bottles containing more than 750ml40%
1513.19.00.20In bottles containing 750ml
or less
40%
1515Other Maize (Corn) oil
1515.29.00Other:
1515.29.00.10In bottles containing more than 750ml40%
1515.29.00.20In bottles containing 750ml
or less
40%
1515Other Vegetable oil
1515.90.90Other:
1515.90.90.10In bottles containing more than 750ml40%
1515.90.90.20In bottles containing 750ml
or less
40%
1517Margarine excluding liquid margarine
1517.10.00Margarine excluding liquid margarine:
Margarine chilled:
1517.10.00.11In containers more than 227g20%
1517.10.00.12In containers 227g or less20%
Margarine Shelf:
1517.10.00.21In containers more than 454g20%
1517.10.00.22In containers 454g or less20%
1602Canned Corned beef
1602.50.10Canned corned beef:
1602.50.10.10In packages of a content more than 7oz5%
1602.50.10.20In packages of a content
of 7oz or less
5%
1604Sardines
1604.13.10Sardines:
1604.13.10.10In containers of a content more than 106g5%
1604.13.10.20In containers of a content 106g or less5%
1604Tunas
1604.14.10Tunas:
1604.14.10.10In containers more than 6oz5%
1604.14.10.20In containers 6oz or less5%
1604Mackerel
1604.15.00Mackerel:
1604.15.00.10In containers more than 200g5%
1604.15.00.20In containers 200g or less5%
1805Cocoa powder not containing added sugar
1805.00.10Put up for retail sale in packages not more than 2kg:
1805.00.10.10In packages more than 4oz20%
1805.00.10.20In packages 4oz or less20%
19.02Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
1902.11.00Containing eggs
1902.11.00.10Containing eggs
(Less Developed Countries)
0%
1902.11.00.20Containing eggs
(More Developed Countries)
50%
1902.11.00.30Containing eggs (Third States)100%
1902.19.00Other
1902.19.00.10Other
(Less Developed Countries)
0%
1902.19.00.20Other
(More Developed Countries)
50%
1902.19.00.30Other (Third States)100%
1902.20.00Stuffed pasta, whether or not cooked or otherwise prepared
1902.20.00.10Stuffed pasta, whether or not cooked or otherwise prepared (Less Developed Countries)0%
1902.20.00.20Stuffed pasta, whether or not cooked or otherwise prepared (More Developed Countries)50%
1902.20.00.30Stuffed pasta, whether or not cooked or otherwise prepared (Third States)100%
1902.30.00Other pasta
Other pasta
(Less Developed Countries)
0%
Other pasta
(More Developed Countries)
50%
Other pasta (Third States)100%
1905Salted biscuits
1905.90.10Biscuits, unsweetened:
1905.90.10.10In packages of a content more than 5oz20%
1905.90.10.20In packages of a content 5oz or less20%
2009Orange Juice, not frozen, of a Brix value not exceeding 20
2009.19.10For infant use in packages put up for retail sale:
2009.19.10.10In packages more than 4oz10%
2009.19.10.20In packages 4oz or less10%
2009Other Orange juice
2009.19.10For infant use in packages put up for retail sale:
2009.19.10.10In packages more than 4oz10%
2009.19.10.20In packages 4oz or less10%
2009Grapefruit (including pomelo) juice of a Brix value not exceeding 20
2009.21.10For infant use in packages put up for retail sale:
2009.21.10.10In packages more than 4oz10%
2009.21.10.20In packages 4oz or less10%
2009Other Grapefruit
(including pomelo) juice
2009.29.10For infant use in packages put up for retail sale:
2009.29.10.10In packages more than 4oz10%
2009.29.10.20In packages 4oz or less10%
2009Pineapple juice of a Brix value not exceeding 20
2009.41.10For infant use in packages put up for retail sale:
2009.41.10.10In packages more than 4oz10%
2009.41.10.20In packages 4oz or less10%
2009Other Pineapple juice
2009.49.10For infant use in packages put up for retail sale:
2009.49.10.10In packages more than 4oz10%
2009.49.10.20In packages 4oz or less10%
2009Tomato juice
2009.50.10For infant use in packages put up for retail sale:
2009.50.10.10In packages more than 4oz20%
2009.50.10.20In packages 4oz or less20%
2009Grape Juice of a Brix value not exceeding 30
2009.61.30Other, for infant use in packages put up for retail sale:
2009.61.30.10In packages more than 4ozFree
2009.61.30.20In packages 4oz or lessFree
2009Other Grape juice
2009.69.10For infant use in packages put up for retail sale:
2009.69.10.10In packages more than 4oz10%
2009.69.10.20In packages 4oz or less10%
2009Apple juice of a Brix value not exceeding 20
2009.71.20Other, for infant use in packages put up for retail sale:
2009.71.20.10In packages more than 4ozFree
2009.71.20.20In packages 4oz or lessFree
2009Other Apple juice
2009.79.10For infant use in packages put up for retail sale
2009.79.10.10In packages more than 4oz10%
2009.79.10.20In packages 4oz or less10%
2009Passion fruit juice
2009.89.11Other, for infant use in packages put up for retail sale:
2009.89.11.10In packages more than 4oz10%
2009.89.11.20In packages 4oz or less10%
2009Other Passion fruit juice
2009.89.19Other, for infant use in packages put up for retail sale:
2009.89.19.10In packages more than 4oz20%
2009.89.19.20In packages 4oz or less20%
22.01Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
2201.10.00.00Mineral waters and aerated waters:
2201.10.10.00Mineral waters:
2201.10.10.11Mineral waters (MDC)20%
2201.10.10.12Mineral waters (Third)20%
2201.10.10.19Other20%
2201.10.20Aerated Waters
2201.10.20.10Aerated Waters
(Less Developed Countries)
0%
2201.10.20.20Aerated Waters
(More Developed Countries)
70%
2201.10.20.30Aerated Waters (Third States)100%
2201.90.00.00Other :
2201.90.10Ordinary Natural Waters
2201.90.10.10Ordinary Natural Waters (Less Developed Countries)0%
2201.90.10.11Ordinary Natural Waters
In Metal Containers (MDC)
70%
2201.90.10.12Ordinary Natural Waters
In Metal Containers (Third)
100%
2201.90.10.19Other20%
2201.90.10.20Ordinary Natural Waters (More Developed Countries)70%
2201.90.10.21Ordinary Natural Waters
In Glass Containers (MDC)
70%
2201.90.10.22Ordinary Natural Waters
In Glass Containers (Third)
100%
2201.90.10.29Other20%
2201.90.10.30Ordinary Natural Waters (Third States)100%
2201.90.10.90Ordinary Natural Waters
In Other Containers:
2201.90.10.91Ordinary Natural Waters
In Other Containers (MDC)
70%
2201.90.10.92Ordinary Natural Waters In Other Containers (Third)100%
2201.90.10.99Other20%
2201.90.90Other
2201.90.90.10Other (Less Developed Countries)0%
2201.90.90.20Other (More Developed Countries)70%
2201.90.90.30Other (Third States)100%
22.02Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09
2202.10.00.00Waters including mineral waters and aerated waters, containing added sugar or other sweetening matter of flavored:
2202.10.10Aerated Waters
2202.10.10.10Aerated Waters (Less Developed Countries)0%
2202.10.10.20Aerated Waters (More Developed Countries)70%
2202.10.10.21Diet soft drinks (sodas)20%
2202.10.10.22Regular soft drinks (sodas) (MDC)70%
2202.10.10.23Other regular soft drinks (sodas) (Third)100%
2202.10.10.29Other20%
2202.10.10.30Aerated Waters (Third States)100%
2202.10.10.31Diet soft drinks (sodas)20%
2202.10.10.32Regular soft drinks (sodas) (MDC)70%
2202.10.10.33Regular soft drinks (sodas) (Third)100%
2202.10.10.39Other20%
2202.10.10.40Artificially flavored soft drinks in other containers:
2202.10.10.41Diet soft drinks (sodas)20%
2202.10.10.42Regular soft drinks (sodas) (MDC)70%
2202.10.10.43Regular soft drinks (sodas) (Third)100%
2202.10.10.19Other20%
2202.10.10.90Other aerated beverages20%
2202.10.90Other waters
2202.10.90.10Other Waters (Less Developed Countries)0%
2202.10.90.20Other Waters (More Developed Countries)70%
2202.10.90.30Other Waters (Third States)100%
2202.10.90.90Other beverages in other containers20%
2202.90.00.00Other:
2202.90.10.00Beverages containing cocoa20%
2202.90.20Malt beverages
2202.90.20.10Malt beverages
(Less Developed Countries)
0%
2202.90.20.20Malt beverages
(More Developed Countries)
70%
2202.90.20.30Malt beverages (Third States)100%
2202.90.90.00Other20%
22.03Beer made from malt
2203.00.10.10Beer in 20 litre metal containers
2203.00.10.110Beer in 20 litre metal containers
(Less Developed Countries)
0%
2203.0010.120Beer in 20 litre metal containers
(More Developed Countries)
70%
2203.0010.130Beer in 20 litre metal containers (Third States)100%
2203.00.10.20Beer in other metal containers
2203.0010.210Beer in other metal containers (Less Developed Countries)0%
2203.0010.220Beer in other metal containers (More Developed Countries)70%
2203.0010.290Beer in other metal containers (Third States)100%
2203.00.10.40Beer in glass containers
2203.0010.410Beer in glass containers
(Less Developed Countries)
0%
2203.0010.420Beer in glass containers
(More Developed Countries)
70%
2203.0010.490Beer in glass containers (Third States)100%
2203.00.10.90Beer in other containers
2203.00.10.910Beer in other containers
(Less Developed Countries)
0%
2203.00.10.920Beer in other containers (More Developed Countries)70%
2203.00.10.990Beer in other containers (Third States)100%
2203.00.20.10Stout in other metal containers
2203.0020.101Stout in other metal containers (Less Developed Countries)0%
2203.0020.102Stout in other metal containers (More Developed Countries)70%
2203.0020.109Stout in other metal containers (Third States)100%
2203.00.20.20Stout in glass containers
2203.0020.201Stout in glass containers
(Less Developed Countries)
0%
2203.0020.202Stout in glass containers (More Developed Countries)70%
2203.0020.209Stout in glass containers (Third States)100%
2203.00.20.90Stout in other containers
2203.0020.901Stout in other containers
(Less Developed Countries)
0%
2203.0020.902Stout in other containers (More Developed Countries)70%
2203.0020.909Stout in other containers (Third States)100%
2203.00.90Other
2203.00.90.10Other
(Less Developed Countries)
0%
2203.00.90.20Other
(More Developed Countries)
70%
2203.00.90.30Other (Third States)100%
23.09Preparations of a kind used in animal feeding
2309.90.30Prepared complete poultry feed
2309.90.30.10Prepared complete poultry feed
(Less Developed Countries)
0%
2309.90.30.11Prepared complete poultry feed
(More Developed Countries)
50%
2309.90.30.12Prepared complete poultry feed (Third States)100%
2309.90.40Prepared complete cattle feed
2309.90.40.10Prepared complete cattle feed (Less Developed Countries)0%
2309.90.40.20Prepared complete cattle feed (More Developed Countries)50%
2309.90.40.30Prepared complete cattle feed (Third States)100%
2309.90.50Prepared complete pig feed
2309.90.50.10Prepared complete pig feed (Less Developed Countries)0%
2309.90.50.20Prepared complete pig feed (More Developed Countries)50%
2309.90.50.30Prepared complete pig feed (Third States)100%
2309.90.60Other prepared complete animal feeds
2309.90.60.10Other prepared complete animal feeds
(Less Developed Countries)
0%
2309.90.60.20Other prepared complete animal feeds
(More Developed Countries)
50%
2309.90.60.30Other prepared complete animal feeds (Third States)100%
2309.90.90Other
2309.90.90.10Other
(Less Developed Countries)
0%
2309.90.90.11Other
(More Developed Countries)
50%
2309.90.90.12Other (Third States)100%
2710.12.20Motor Spirit (gasoline)0%
2710.19.14Illuminating kerosene0%
2710.19.30Diesel (gas oil)0%
28.04Hydrogen, rare gases and other non-metals
2804.40.00Oxygen
2804.40.00.10Oxygen
(Less Developed Countries)
0%
2804.40.00.20Oxygen
(More Developed Countries)
40%
2804.40.00.30Oxygen (Third States)50%
28.11Other inorganic acids and other inorganic oxygen compounds of non-metals.
2811.21.00Carbon Dioxide
2811.21.00.10Carbon Dioxide
(Less Developed Countries)
0%
2811.21.00.20Carbon Dioxide
(More Developed Countries)
35%
2811.21.00.30Carbon Dioxide (Third States)50%
2811.21.29Other15%
2901.29.20Acetylene
2901.29.20.10Acetylene
(Less Developed Countries)
0%
2901.29.20.20Acetylene
(More Developed Countries)
40%
2901.29.20.30Acetylene (Third States)50%
32.09Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
3209.10.10Paints
3209.10.10.10Paints
(Less Developed Countries)
0%
3209.10.10.20Paints
(More Developed Countries)
35%
3209.10.10.30Paints (Third States)50%
3209.10.20Enamels
3209.10.20.10Enamels
(Less Developed Countries)
0%
3209.10.20.20Enamels
(More Developed Countries)
35%
3209.10.20.30Enamels (Third States)50%
3209.10.30Varnishes (including lacquers)
3209.10.30.10Varnishes (including lacquers) (More Developed Countries)0%
3209.10.30.20Varnishes (including lacquers) (More Developed Countries)35%
3209.10.30.30Varnishes (including lacquers) (Third States)50%
3209.90.10Other Paints
3209.90.10.10Other Paints
(Less Developed Countries)
0%
3209.90.10.20Other Paints
(More Developed Countries)
35%
3209.90.10.30Other Paints (Third States)50%
3209.90.20Other Enamels
3209.90.20.10Other Enamels
(Less Developed Countries)
0%
3209.90.20.20Other Enamels
(More Developed Countries)
35%
3209.90.20.30Other Enamels (Third States)50%
3209.90.30Other Varnishes (including lacquers)
3209.90.30.10Other Varnishes (including lacquers)
(Less Developed Countries)
0%
3209.90.30.20Other Varnishes (including lacquers)
(More Developed Countries)
35%
3209.90.30.30Other Varnishes (including lacquers) (Third States)50%
3306Toothpaste
3306.10.10Toothpastes:
3306.10.10.10In tubes more than 113ml20%
3306.10.10.20In tubes 113ml or less20%
3401Soap for toilet use
3401.11.20Other in the form of bars, cakes, moulded pieces or shapes:
3401.11.20.10In packaging more than 125g40%
3401.11.20.20In packaging 125g or less40%
34.06Candles, tapers and the like
3406.00.20Decorative candles of paraffin wax
3406.00.20.10Decorative candles of paraffin wax
(Less Developed Countries)
0%
3406.00.20.20Decorative candles of paraffin wax
(More Developed Countries)
30%
3406.00.20.30Decorative candles of paraffin wax (Third States)50%
3406.00.30Other candles of paraffin wax
3406.00.30.10Other candles of paraffin wax (Less Developed Countries)0%
3406.00.30.20Other candles of paraffin wax (More Developed Countries)30%
3406.00.30.30Other candles of paraffin wax (Third States)50%
84.19Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric
8419.19.00Other:
8419.19.10Solar water heaters, for domestic use
8419.19.10.10Solar water heaters, for domestic use (Less Developed Countries)0%
8419.19.10.20Solar water heaters, for domestic use (More Developed Countries)30%
8419.19.10.30Solar water heaters, for domestic use (Third States)50%
Tariff HeadingDescription of GoodsRate of duty with respect to hybrid vehicles and vehicles operating on sustainable fuels
8701.10.10Pedestrian controlled tractors for use in agricultureFree
8701.10.90OtherFree
8701.20.00Road tractors for semi- trailersFree
8701.30.10Track laying tractors for use in agricultureFree
8701.30.90OtherFree
8701.90.10Other for use in agricultureFree
8701.90.90OtherFree
8702.10.10Coaches, buses and mini- buses, of a seating capacity not exceeding 21 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the Competent AuthorityFree
8702.10.20Other coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver)5%
8702.10.30Coaches, buses and mini- buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the Competent AuthorityFree
8702.10.40Other coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver)5%
8702.10.50Coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the Competent AuthorityFree
8702.10.60Other coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver)5%
8702.10.90Other5%
8702.90.10Coaches, buses and mini- buses, of a seating capacity not exceeding 21 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the Competent AuthorityFree
8702.90.20Other coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver)5%
8702.90.30Coaches, buses and mini- buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the Competent AuthorityFree
8702.90.40Other coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver)5%
8702.90.50Coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the Competent AuthorityFree
8702.90.60Other coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver5%
8702.90.90Other5%
8703.10.00Vehicles specially designed for travelling on snow; golf cars and similar vehicles10%
8703.21.10Completely knocked down for assembly in plants approved for the purpose by the Competent AuthorityFree
8703.21.90Other10%
8703.22.10Completely knocked down for assembly in plants approved for the purpose by the Competent AuthorityFree
8703.22.90Other10%
8703.23.10Completely knocked down for assembly in plants approved for the purpose by the Competent AuthorityFree
8703.23.20Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc10%
8703.23.30Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc10%
8703.23.40Of a cylinder capacity exceeding 2,000cc but not exceeding 3,000cc10%
8703.24.10Completely knocked down for assembly in plants approved for the purpose by the Competent AuthorityFree
8703.24.90Other10%
8703.31.10Completely knocked down for assembly in plants approved for the purpose by the Competent AuthorityFree
8703.31.90Other10%
8703.32.10Of a cylinder capacity exceeding 1,500cc but not exceeding 2,500cc, completely knocked down for assembly in plants approved for the purpose by the Competent AuthorityFree
8703.32.20Of a cylinder capacity exceeding 1,500cc but not exceeding 2,000cc10%
8703.32.30Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500ccFree
8703.32.40Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc10%
8703.33.10Completely knocked down for assembly in plants approved for the purpose by the Competent AuthorityFree
8703.33.90Other10%
8703.90.00Other10%
8704.10.00Dumpers designed for
off- highway use
5%
8704.21.10Completely knocked down for assembly in plants approved for the purpose by the Competent AuthorityFree
8704.21.90Other10%
8704.22.10Completely knocked down for assembly in plants approved for the purpose by the Competent AuthorityFree
8704.22.90Other10%
8704.23.10Completely knocked down for assembly in plants approved for the purpose by the Competent AuthorityFree
8704.23.90Other10%
8704.31.10Completely knocked down for assembly in plants approved for the purpose by the Competent AuthorityFree
8704.31.90Other10%
8704.32.10Completely knocked down for assembly in plants approved for the purpose by the Competent AuthorityFree
8704.32.90Other10%
8704.90.00Other10%
8705.10.00Crane lorriesFree
8705.30.00Fire fighting vehiclesFree
8705.40.00Concrete-mixer lorriesFree
8705.90.00OtherFree

(Substituted by S.I. 1/2000 and S.I. 113/2012, amended by S.I. 77/2014, substituted by S.I. 112/2014 and amended by S.I. 29/2015, S.I. 45/2015, S.I. 56/2015, S.I. 18/2019, S.I. 31/2019, S.I. 171/2019, S.I. 172/2019, S.I. 82/2020, S.I. 164/2020, S.I. 9/2021, S.I. 150/2022, S.I. 167/2023 and S.I. 168/2023)