St Kitts - Nevis Customs & Excise Department
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1 St Kitts - Nevis Customs & Excise Department "To Protect and Collect" 12th January, 2015 COMPTROLLER'S OFFICE MEMORANDUM TO: FROM: IMPORTERS, AGENTS and CUSTOMS BROKERS/CLERKS COMPTROLLER OF CUSTOMS SUBJECT: FAMILY SHOPPING LIST EXEMPTIONS On 3rd December 2014, the Prime Minister in his Press Conference announced that the Government would remove the Import Duty and the Value Added Tax (VAT) from a number of items in its "Family Shopping List Exemptions" which is based balanced diet, health, hygiene, childcare and education and is in keeping with the Government's effort to control the cost of living and the cost of doing business in the Federation. Attached is a list of the items, HS code (Tariff Number) and along with a description of the taxes that are exempted from those items. To accommodate some of the items under this new Policy, a number of HS Codes were given break-out tariff numbers. They are as follows: Infant Formula (Import Duty and VAT Exempt) Other (All Applicable Taxes Remain) Multivitamin Supplements (Import Duty and VAT Exempt) Other (All Applicable Taxes Remain) Body Lotion (Import Duty and VAT Exempt) Other (All Applicable Taxes Remain) Conditioner (Import Duty and VAT Exempt) Other (All Applicable Taxes Remain) Mouthwash (Import Duty and VAT Exempt) Other (All Applicable Taxes Remain) 1
2 Please be reminded of the VAT Exemption on Medical Supplies which has been in effect since This exemption includes the removal of the Value Added Tax (VAT) on tablets, capsules, injections, nebulizing solutions, test strips, anti-diabetic equipment, blood pressure machines etc. There is a special CPC for goods imported under this exemption that is C407. It does not require a C101 Form. For the complete list please visit our website, updates for the year 2011 or copy the link below. Exempted on Medical_Supplies.o20.pdf All persons are asked to take note of the above and be guided accordingly. Comptroller of Customs 2
3 "FAMILY SHOPPING LIST" EXEMPTION The list below will now attract zero payment of Import Duty and Value Added Tax upon importation into the Federation. The goods have been chosen from three categories of Balanced Diet, Health, and Hygiene, Childcare and Education. Tariff Numbers Description Tax Exempted to , to Beef Fresh or Chilled Ham, Shoulders and Cut with bone Frozen Hams, Shoulders and Cuts with bone to Mutton/Lamb Fresh, Chilled or Frozen to , to Pork/Oxtail Fresh, Chilled or Frozen to & to Fresh, Chilled or Frozen Chicken to Turkey Fresh, Chilled or Frozen Smoked, Salted in Brine or Hams, Shoulder and Cuts with Bone Pig Tails, Ears & Snout , , , , Salmon Fresh, Chilled or Frozen and Smoked , Mackerel , , , , and Herring, Cod, Alewives, Saithe, Pullock, Haddock and Hake (Salt fish) to Cheese to ; to Peas, Beans & other Legumes Dry, Fresh or Chilled Grapes Apples Pears Kiwi Cereals of Wheat Corn Meal Oats , Wheat Flour Soya Bean Oil (Vegetable Oil) , Olive Oil , Palm Oil , Sunflower Oil Coconut Oil
4 , Canola Oil Corn Oil to Margarine, Shortening, Lard to Sausages Canned Corn Beef Salmon (Canned) Herring (Canned) Sardines (Canned) Sardinella and brisling or sprats (Canned) Tuna (Canned) Skipjack and Bonito (Canned) Mackerel (Canned) , , Cocoa and Malted Beverage Mix to Uncooked Pasta Cereals , Infant Formula , , , Peas, Beans & other Legumes , , , , , , , , , , , , , , , , , , , , , , (Canned) Infant Juices (Fruit & Vegetable) Tomato Ketchup Powdered Drink Mix Multivitamin Supplements (including Multivitamin with Minerals) Medications to & to & to VAT ONLY Body Lotion Shampoo Conditioner Toothpaste Dental Floss Mouth Wash Deodorant to & Soap & to , Detergent (Incl. Bleach & Disinfectant) Mosquito Coils
5 Insecticides Rodenticides Toilet Paper Sanitary Napkins Pampers (Baby)* Pampers (Adult)* Exercise Books Toothbrush "AMENDMENTS/BREAKEOUTS" The below tariff numbers will be the classification code associated with these listed items. This further breakout of tariff numbers is necessary to accommodate specific items, which is usually classified under residual numbers where more than one item is classifiable using the same tariff code. The items will continue to attract zero payment of Import Duty and Value Added Tax upon importation into the Federation. Tariff Description Tax Exempted Infant Formula Multivitamin/Supplements Body Lotion Conditioner Mouthwash
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