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Importing into Saint Lucia
How Saint Lucia taxes imported goods: import duty, the 6% service charge, the 2.5% Health and Citizen Security Levy and 12.5% VAT, with a worked example.
Updated · 3 official sources
Saint Lucia charges four amounts on most imported goods: import duty at the tariff rate (20% for clothing, shoes, toys and smartphones), a 6% customs service charge, a 2.5% Health and Citizen Security Levy, and 12.5% VAT on the total. Saint Lucia Customs works these out on a customs value made of the purchase price plus shipping.
Rules as of 30 October 2026.
How are imports taxed in Saint Lucia?#
Saint Lucia's Customs and Excise Department charges import duty, a service charge and the Health and Citizen Security Levy as percentages of the customs value, then excise where it applies, then VAT on the customs value plus everything before it. Its own duty calculator uses the purchase price plus the shipping cost as the customs value.
| Charge | Rate for most goods | Charged on |
|---|---|---|
| Import duty | Tariff rate for the product | Customs value |
| Service charge | 6% | Customs value |
| Health and Citizen Security Levy | 2.5% | Customs value |
| Excise | Only on some goods | Customs value plus duty, levy and service charge |
| VAT | 12.5% | Customs value plus all the charges above |
In the department's calculator, 243 of the 274 product types carry the 6% service charge, the 2.5% levy and 12.5% VAT. Books are the main exception: no duty, levy or VAT, but the 6% service charge still applies.
| Product in the Customs calculator | Import duty |
|---|---|
| Clothing (men's, women's, babies') | 20% |
| Shoes, leather or textile uppers | 20% |
| Handbags | 20% |
| Smartphones | 20% |
| Toys | 20% |
| Watches | 25% |
| Imitation jewelry | 30% |
| Books | 0% |
What does a typical order pay?#
A typical clothing order to Saint Lucia pays about 45% on top of its customs value once all four charges are stacked, because VAT is charged on the duty and the other charges as well as on the goods. Here is the calculation for a dress costing XCD 160, with XCD 50 of shipping, using the department's formula.
| Line | Calculation | Amount |
|---|---|---|
| Customs value | 160 + 50 | XCD 210.00 |
| Import duty | 20% of 210 | XCD 42.00 |
| Service charge | 6% of 210 | XCD 12.60 |
| Health and Citizen Security Levy | 2.5% of 210 | XCD 5.25 |
| VAT | 12.5% of 269.85 | XCD 33.73 |
| Total charges | XCD 93.58 |
Customs notes that the calculator's figures can change on final assessment. The landed cost calculator gives the same breakdown for an order before you ship, and the Saint Lucia country page holds the live data.
How do parcels clear customs?#
Parcels for personal use clear in Saint Lucia through the shipping agent and the port, with the buyer taking part. Customs describes the steps for non-commercial goods: the agent issues an ASYCUDA waybill, the buyer pays a port tailgate fee, an officer examines the package with the buyer, and the buyer pays duty at a customs cashier.
After payment, the buyer takes the receipt back to the shed, gets the customs release and a gate pass from the port, and collects the package. Customs accepts cash, debit and credit cards, certified cheques, prepayment accounts and bank transfer through the National Bank.
Commercial importers register for a customs number and declare goods with the bill of lading or air waybill, an authentic supplier invoice, any import permits or licences, and an original certificate of origin when they claim a preferential rate under a trade agreement. The commercial invoice generator produces an invoice with the details customs asks for.
Which laws set the charges?#
Saint Lucia's import charges come from several acts, which the Customs and Excise Department publishes on its website: the Customs (Control and Management) Act, Cap. 15.05, amended by Act No. 15 of 2025, the Customs (Service Charge) Act, Cap. 15.06, the Value Added Tax Act No. 7 of 2012, and the Caribbean Community Act, Cap. 19.21.
In 2026 the department also published Statutory Instrument No. 227 of 2026, the Customs (Control and Management) (Advance Rulings) Regulations. Customs uses the ASYCUDA system for declarations, and its site lists the customs brokers who can file them.
Common questions#
What is the VAT rate on imports into Saint Lucia?#
12.5% for most goods, charged on the customs value plus import duty, the service charge, the Health and Citizen Security Levy and any excise.
What is the customs service charge in Saint Lucia?#
The service charge is 6% of the customs value, and in the department's calculator it applies to every product type listed, including books.
How much duty is charged on clothes?#
Clothing is charged 20% import duty in the Customs calculator, before the service charge, the levy and VAT.
Sources#
- Customs duty calculator (opens in a new tab), Saint Lucia Customs and Excise Department, updated 2025-03-09, rates read 2026-10-30
- Frequently Asked Questions: Importing Goods (opens in a new tab), Saint Lucia Customs and Excise Department, updated 2025-01-26
- Legislation (opens in a new tab), Saint Lucia Customs and Excise Department, updated 2026-10-15