Revised Laws of Saint Lucia (2021)

Schedule 1

(Sections 2 and 3)
Tariff headingDescription of GoodsExcise Tax Rates
2203.00.10.10Beer in 20 litre metal containers$0.55 per litre
2203.00.10.20Beer in other metal containers$2.05 per litre
2203.00.10.40Beer in glass containers$0.37 per litre
2203.00.10.90Beer in other containers$1.44 per litre
2203.00.20.10Stout in metal containers$2.05 per litre
2203.00.20.20Stout in glass containers$0.37 per litre
2203.00.20.90Stout in other containers$0.94 per litre
2203.00.90Other $4.68 per litre
2204.10.00Sparkling wine$3.70 per litre
2204.21.00In containers holding 2 litres or less$4.70 per litre
2204.29.10Grape must with fermentation prevented or arrested by the addition of alcohol$3.80 per litre
2204.29.90Other $3.90 per litre
2204.30.00Other grape must$0.50 per litre
2205.10.00In containers holding 2 litres or less$4.45 per litre
2205.90.00Other$3.30 per litre
2206.00.10Shandy12.00%
2206.00.90Other0.00%
2207.10.10Bio-ethanol$0.50 per litre
2207.10.90Other$0.50 per litre
2207.20.10Bio-ethanol$0.50 per litre
2207.20.90Other$0.50 per litre
2208.20.10Brandy, in bottles of a strength not exceeding 46% vol$12.50 per litre
2208.20.90Other $8.50 per litre
2208.30.10Whiskies in bottles of a strength not exceeding 46% vol$10.70 per litre
2208.30.90Other $12.50 per litre
2208.40.10.10Unmatured rum $1.30 per litre
2208.40.10.90Other rum $8.40 per litre
2208.40.90Other $7.10 per litre
2208.50.10In bottles of a strength not exceeding 46% vol$12.95 per litre
2208.50.90Other $7.10 per litre
2208.60.00Vodka$12.40 per litre
2208.70.00Liqueurs and cordials7.00%
2208.90.50Other aromatic bitters5.00%
2208.90.90Other$10.15 per litre
2401.10.00Tobacco, not stemmed/stripped$125.60 per kg
2401.20.00Tobacco, partly or wholly stemmed / stripped$125.60 per kg
2401.30.00Tobacco refuse$125.60 per kg
2402.10.00Cigars, cheroots and cigarillos, containing tobacco$125.60 per kg
2401.20.00Tobacco, partly or wholly stemmed / stripped$125.60 per kg
2401.30.00Tobacco refuse$125.60 per kg
2402.10.00Cigars, cheroots and cigarillos, containing tobacco$125.60 per kg
2402.20.00Cigarettes containing tobacco$176.00 per 1,000 sticks
2402.90.00Other$176.00 per 1,000 sticks
2403.11.00Water pipe tobacco$125.60 per kg
2403.19.00Other smoking tobacco$125.60 per kg
2403.91.00“Homogenised” or “reconstituted” tobacco$125.60 per kg
2403.99.90Other$125.60 per kg
2710.12.20Motor Spirit (Gasoline)EC$0.62 per litre
2710.19.11Kerosene AV Jet FuelEC$0.00 per litre
2710.19.14Illuminating kerosene$0.00 per litre
2710.19.30Diesel OilEC$0.93 per litre
2711.19.11In containers containing 9.07 kgEC-$1.48 per kg
2711.19.12In containers containing 45.36 kg EC$0.00 per kg
2711.19.13In containers not exceeding 44.90 kgEC-$1.48 per kg
2711.19.14In containers exceeding 45.36 kgEC$0.00 per kg
3601.00.00Propellant powders64.00%
3602.00.00Prepared explosives, other than propellant powders61.00%
3603.00.00Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators61.00%
3604.10.00Fireworks38.00%
3604.90.10Rain rockets0.00%
3604.90.90Other0.00%
3606.10.00Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm315.00%
3606.90.00Other20.00%
4011.10.00Of a kind used on motor cars (including station wagons and racing cars)7.00%
4011.20.00Of a kind used on buses or lorries6.00%
4011.30.00Of a kind used on aircraft1.00%
4011.40.00Of a kind used on motorcycles11.00%
4011.50.00Of a kind used on bicycles1.00%
4011.61.10Tractor1.00%
4011.61.90Other11.00%
4011.62.00Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm11.00%
4011.63.00Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm11.00%
4011.69.00Other11.00%
4011.92.00Of a kind used on agricultural or forestry vehicles and machines11.00%
4011.93.00Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm11.00%
4011.94.00Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm11.00%
4011.99.00Other11.00%
4012.11.00Of a kind used on motor cars (including station wagons and racing cars)1.00%
4012.12.00Of a kind used on buses or lorries1.00%
4012.13.00Of a kind used on aircraft1.00%
4012.19.00Other5.00%
4012.20.10For retreading and remoulding5.00%
4012.20.90Other5.00%
4012.90.00Other11.00%
Tariff headingDescription of GoodsExcise Tax Rate with respect to hybrid vehicles and vehicles operating on sustainable fuels
8701.10.10Pedestrian controlled tractors for use in agricultureNone
8701.10.90OtherNone
8701.20.00Road tractors for semi-trailersNone
8701.30.10Track laying tractors for use in agricultureNone
8701.30.90OtherNone
8701.90.10Other for use in agricultureNone
8701.90.90OtherNone
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 Authority0% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8702.10.20Other coaches, buses and mini- buses, of a seating capacity not exceeding 21 persons (including the driver)0% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
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 Authority0% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8702.10.40Other coaches, buses and mini- buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver)0% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
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 Authority0% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8702.10.60Other coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver)0% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8702.10.90Other0% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
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 Authority0% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8702.90.20Other coaches, buses and mini- buses, of a seating capacity not exceeding 21 persons (including the driver)0% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
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 Authority0% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8702.90.40Other coaches, buses and mini- buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver)0% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
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 Authority0% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8702.90.60Other coaches, buses and mini- buses, of a seating capacity exceeding 29 persons (including the driver)0% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8702.90.90Other0% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8703.10.00Vehicles specially designed for travelling on snow; golf cars and similar vehicles0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8703.21.10Completely knocked down for assembly in plants approved for the purpose by the Competent Authority0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8703.21.90Other0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8703.22.10Completely knocked down for assembly in plants approved for the purpose by the Competent Authority0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8703.22.90Other0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8703.23.10Completely knocked down for assembly in plants approved for the purpose by the Competent Authority0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8703.23.20Of a cylinder capacity exceeding 1,500cc but not exceeding 1,800cc0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8703.23.30Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8703.23.40Of a cylinder capacity exceeding 2,000cc but not exceeding 3,000cc10.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8703.24.10Completely knocked down for assembly in plants approved for the purpose by the Competent Authority10.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8703.24.90Other10.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8703.31.10Completely knocked down for assembly in plants approved for the purpose by the Competent Authority0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8703.31.90Other0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
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 Authority0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8703.32.20Of a cylinder capacity exceeding 1,500cc but not exceeding 2,000cc0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8703.32.30Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc10.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8703.32.40Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc10.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8703.33.10Completely knocked down for assembly in plants approved for the purpose by the Competent Authority10.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8703.33.90Other10.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8703.90.00Other0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8704.10.00Dumpers designed for off-high- way use0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8704.21.10Completely knocked down for assembly in plants approved for the purpose by the Competent Authority0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8704.21.90Other10.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8704.22.10Completely knocked down for assembly in plants approved for the purpose by the Competent Authority0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8704.22.90Other0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8704.23.10Completely knocked down for assembly in plants approved for the purpose by the Competent Authority0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8704.23.90Other0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8704.31.10Completely knocked down for assembly in plants approved for the purpose by the Competent Authority0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8704.31.90Other10.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8704.32.10Completely knocked down for assembly in plants approved for the purpose by the Competent Authority0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8704.32.90Other0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8704.90.00Other0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8705.10.00Crane lorries0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8705.30.00Fire fighting vehiclesNone
8705.40.00Concrete-mixer lorries0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
8705.90.00Other0.00% plus $1,000 on a new vehicle, or $4,000 on a used vehicle up to 5 years old, or $6,000 on a used vehicle over 5 years old
Tariff headingDescription of GoodsExcise Tax Rates
8707.10.00For the vehicles of heading 87.0340.00%
8707.90.10For coaches and bus bodies40.00%
8707.90.90Other 23.00%
8708.30.10Mounted brake linings for tractors23.00%
8708.40.10Gear boxes and parts thereof for tractors23.00%
8708.50.10Drive axles for tractors23.00%
8708.70.10Road wheels and parts and accessories for tractors23.00%
8708.80.10Suspension systems and parts thereof for tractors23.00%
8708.91.10Radiators and parts thereof for tractors23.00%
8708.92.10Silencers and exhaust pipes for tractors23.00%
8708.93.10Clutches and parts thereof for tractors23.00%
8708.94.10Steering wheels for tractors23.00%
8708.99.40Other parts and accessories for tractors23.00%
8711.10.10For the transport of goods27.00%
8711.10.90Other10.00%
8711.20.10For the transport of goods27.00%
8711.20.90Other10.00%
8711.30.10For the transport of goods27.00%
8711.30.90Other10.00%
8711.40.10For the transport of goods27.00%
8711.40.90Other10.00%
8711.50.10For the transport of goods27.00%
8711.50.90Other10.00%
8711.90.10For the transport of goods27.00%
8711.90.90Other10.00%
8714.10.00Of motorcycles (including mopeds)23.00%
9301.10.00Artillery weapons (for example, guns, howitzers and mortars)00.00%
9301.20.00Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors00.00%
9301.90.00Other00.00%
9302.00.00Revolvers and pistols, other than those of heading 93.03 or 9304.00.00%
9303.10.00Muzzle-loading firearms00.00%
9303.20.00Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles00.00%
9303.30.00Other sporting, hunting or target-shooting rifles00.00%
9303.90.90Other00.00%
9304.00.00Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 930700.00%
9305.10.00Of revolvers or pistols00.00%
9305.20.00Of Shotgun or riffles of heading 93.0300.00%
9305.91.00Of military weapons of heading 93.0100.00%
9305.99.00Other00.00%
9306.21.00Cartridges 0.00%
Tariff headingDescription of GoodsExcise Tax Rates
9306.29.10Parts88.00%
9306.29.90Other0.00%
9306.30.20Parts of the cartridges of subheading 9306.30.1068.00%
9306.30.90Other0.00%
9306.90.00Other0.00%

(Amended by S.I. 27/2000, 41/2002, 43/2003, 39/2004, 63/2004, 122/2006, 81/2009, 94/2009, 127/2009, 33/2011, 54/2011, 56/2011, 64/2011, 77/2011, 78/2011, 85/2011, 89/2011, 102/2011, 110/2011, 112/2011, 2/2012, 6/2012, 10/2012, 36/2012, 38/2012, 40/2012, 75/2012, 115/2012, 119/2012, 140/2012, 6/2013, 28/2013, 51/2013, 55/2013, 70/2013, 4/2014, 41/2014, 69/2014, 97/2014, substituted by 111/2014 and amended by 4/2015, 37/2015, 42/2015, 50/2015, 58/2015, 77/2015, 80/2015, 85/2015, 103/2015, 122/2015, 29/2016, 58/2016, 71/2016, 84/2016, 100/2016, 112/2016, 47/2017, 63/2017, 76/2017, 84/2017, 89/2017, 93A/2017, 101/2017, 116/2017, 125/2017, 133/2017, 2/2018, 7/2018, 15/2018, 21/2018, 27C/2018, 40/2018, 47/2018, 50/2018, 54/2018, 61/2018, 64/2018, 68/2018, 73/2018, 84/2018, 97/2018, 112/2018, 122/2018, 133/2018, 5/2019, 10/2019, 16/2019, 29/2019, 37/2019, 47/2019, 59/2019, 92/2019, 102/2019, 107/2019, 117/2019, 126/2019, 135/2019, 145/2019, 153/2019, 158/2019, 6/2020, 14/2020, 21/2020, 34/2020, 49/2020, 66/2020, 77/2020, 90/2020, 99/2020, 117/2020, 124/2020, 130/2020, 148/2020, 162/2020, 167/2020, 190/2020, and 202D/2020, 6/2021, 15/2021, 41/2021, 55/2021, 61/2021, 70/2021, 79/2021, 89/2021, 98/2021, 110/2021, 123/2021, 144/2021, 159/2021, 169/2021, 184/2021, 201/2021 and 213/2021)