Customs & Excise Department • CARICOM CET • 6% CSC • 12.5% Import VAT

Saint Lucia Customs Duty & Clearing Calculator

Calculate total landed import cost, CARICOM Common External Tariff duties, Customs Service Charge (6%), Environmental levy, and import VAT payable at Port Castries and Vieux Fort.

Cost of merchandise as stated on supplier commercial invoice

Air or ocean cargo transit cost to Saint Lucia

Insurance in transit (or standard customs 1% default)

Special excise tax for alcoholic spirits, tobacco, fuel, or vehicles

Applies to all imported commercial shipments

Levied on tires, white goods, vehicles, and packaging

Customs Tariff & Import Structure in Saint Lucia

The Saint Lucia Customs and Excise Department enforces the CARICOM Common External Tariff:

Statutory Fees & Levies

  • CARICOM CET: 0% on basic foodstuffs, 5% on raw materials, 20% on consumer goods, up to 40% on protected items.
  • Customs Service Charge (CSC): Mandatory 6% levy calculated on CIF value.
  • Environmental Levy: Flat or percentage surcharge earmarked for waste management.

Import VAT (12.5%)

  • Compound Base: VAT is applied to the aggregate of CIF + Duty + CSC + Excise.
  • Zero-Rated Imports: Essential pharmaceutical goods and approved inputs for registered manufacturers may qualify for zero rating.

📊 Inland Revenue Department (IRD) & NIC Statutory Matrix

Statutory Component / Legal Deduction Item Calculated Amount (XCD)
Primary Net / Statutory Payable Amount $0.00 XCD
MS

Engr. Muhammad Shahzad

Principal Financial Systems Architect & Eastern Caribbean & Saint Lucia Inland Revenue Dept (IRD) Lead

Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.

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