Returning
Residents
Last
updated: March 2007
Tax Concessions
The
information provided below are guidelines from the Consulate General
of St Lucia in Miami, these guidelines are a guide
only and may
not be up to date. For the most accurate information please contact
the Consulate General
of St Lucia in your area.
Guide to St Lucia hold no responsibility
for information provided below.
To qualify for retuning resident status you must meet the following conditions:
| 1. |
A citizen of St Lucia, eighteen years & above,
returning to St Lucia to settle after a minimum of ten (10) years
residence abroad. |
| 2. |
A citizen of St Lucia by descent, who is eighteen years and
above who will be settling in St Lucia after a minimum of ten
years residence abroad; or |
| 3. |
An alien spouse of St Lucian citizen by birth or descent, coming
to St Lucia to settle, after a minimum of ten years residence
abroad. |
Persons who qualify for returning residents
status are allowed the following benefits:
| 1. |
Bring in a container of personal goods duty free,
typically home contents. |
| 2. |
Import or purchase of a vehicle duty free; given that duty on
most vehicles is over 100%, this represents a significant saving.
Typically one would order a fairly expensive vehicle, as this
is a one-off opportunity. Note that the purchased vehicle cannot
be sold for 4 years. |
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Returning residents have six months from
the time of registering to take advantage of the above benefits: Concessions on Household and Personal Effects
Household and personal effects, whether new or used, adequate to furnish
one's family residence, will be allowed free of Customs Duties and
Consumption Tax. The basic effects and the typical quantities are
contained in the list below by room category.
Guidelines
for Returning Nationals are included below:
• Concessions on Household and Personal Effects
• Importation of Motor Vehicles
• Clearing Your Motor Vehicle
• Limitations of the Policy
• Clearing Your Household and Personal Effects
PERSONAL AND
HOUSEHOLD EFFECTS
Allowances for Duty Free Importation
Bedroom | Dining Room | Kitchen
Living | Living Room | Other
Bedroom
| Description |
Quantity |
| |
|
| Beds/Mattresses |
4 |
| Dressers |
4 |
| Chest of Drawers |
4 |
| Bedside Tables |
4 |
| Bedroom Chairs |
8 |
| Wardrobes |
4 |
| Lamps for Bedside Tables |
4 |
| Lamps for Dressers |
4 |
| Sofa Bed |
1 |
| Baby Crib |
1 |
| Play Pen |
1 |
| Clothes Hampers |
4 |
| Shelf Units (bathroom) |
2 |
Bathroom Scales
Top |
2 |
Dining Room
| Description |
Quantity |
| |
|
| Dining Room set (table and chairs) |
1 |
| Liquor Trolley |
1 |
| End Tables |
4 |
| Coffee Table |
1 |
Curio Display Cabinet
Top |
1 |
Kitchen
| Description |
Quantity |
| |
|
| Microwave Oven |
1 |
| Stove (gas or electric) |
1 |
| Refrigerator |
1 |
| Dishwasher |
1 |
| Washing Machine |
1 |
| Dryer |
1 |
| Kitchen Table |
1 |
| Kitchen Stools/Chairs |
6 |
| Deep Freeze/Freezer |
1 |
| Kitchen Cabinets |
* |
| Kitchen Ladder/Step Ladder |
* |
| Pots & Pans |
* |
| Electric Kettle |
* |
| Stove Top Kettle |
* |
| Cutlery |
* |
| Chinaware |
* |
| Crystal |
* |
| Electric Can Opener |
1 |
| Kitchen Scale |
1 |
| Electric Scale |
1 |
| Electric Knife |
1 |
| Electric Juicer |
1 |
| Electric Kitchen Saw |
1 |
| Toaster |
1 |
| Toaster Oven |
1 |
| Pressure Cooker |
1 |
| Blender |
1 |
| Food Processor |
1 |
| Coffee Maker |
1 |
| Percolator |
1 |
| Canister Set |
1 |
| Hot Plate |
1 |
Other small electrical appliances for domestic use
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* |
Living Room
| Description |
Quantity |
| |
|
| Couch |
1 |
| Television Sets |
2 |
| Video Recorder |
1 |
| Components Set including Compact Disc Player |
1 |
| Portable Radios/Tape Recorders |
3 |
| Telephones |
4 |
| Telephone Answering Machine |
1 |
| Video Camera/Camcorder |
1 |
| Living Room Suite |
1 |
Lamps
Top |
3 |
Other
| Description |
Quantity |
| |
|
| Patio Set |
1 |
| Verandah Chairs |
6 |
| Lounge Chairs |
3 |
| Wall Clocks |
4 |
| Ironing Boards |
3 |
| Sewing Machine |
1 |
| Surge Protectors |
* |
| Desks |
2 |
| Chairs |
2 |
| Book Cases |
4 |
| Typewriter & Stand |
1 |
| Safe |
1 |
| Personal Computers & Computer Stands |
2 |
| Printers & Printer Stands |
2 |
| Laptop Computer |
1 |
| Recliners |
2 |
| Fax Machine |
1 |
| Lawn Mower |
1 |
| Generator |
1 |
| Barbecue Grill |
1 |
| Water Pump |
1 |
| Ladder |
1 |
| High Chair |
1 |
| Rocking Chairs |
2 |
| Aquarium |
1 |
| Clothes Iron |
2 |
| Hair Dryer (with hood) |
1 |
| Blow Dryers (hand-held) |
2 |
| Water Tank |
1 |
| Floor Polisher |
1 |
| Vacuum Cleaners |
2 |
| Fans |
6 |
| Mirrors |
6 |
| Rugs |
6 |
| Wall Paintings |
All |
| Chandeliers |
2 |
| Exercise Equipment for use at home |
* |
| Garden Tools |
* |
| Household Repair Tools |
* |
| Weedwacker |
* |
| Carpets & Carpet under layer |
* |
| Drapes |
* |
| Blinds |
* |
| Household Linen |
* |
Musical Instruments
Top |
* |
* Reasonable quantity.
Items not listed will also be allowed in free of all duties and
taxes, provided that, in the opinion of the Comptroller of Customs,
the type and quantities
of the items are such as would indicate that they are intended for personal
and not commercial use.
Importation of Motor Vehicles
One (1) vehicle per person or family, will be allowed in free of taxes
and duties provided:
| • |
That the vehicle does not exceed the cost, insurance & freight
(CIF) value of US$15,000 and the returning national arrives accompanied
by the vehicle, or
|
| • |
The vehicle arrives within 3 months before or after the arrival of the returning
national, or |
| • |
is purchased in Saint Lucia by the returning national within 3 months of the
individual's return to Saint Lucia. |
Where the CIF value of a motor vehicle exceeds US$15,000, the excess
customs duty shall be paid by the importer.
The returning national shall not sell, exchange or in any way dispose
of the vehicle within 3 years of the date of importation.
Where a vehicle is disposed of within 3 years of importation as a result
of an accident, the returning national may apply the balance of the
duty-free period pro rated by the Comptroller of Customs, to the purchase
of a
replacement vehicle.
Tools of trade, instruments and pieces of equipment normally used in
the pursuit of the declared profession or trade of the returning national,
will be admitted
free of taxes and duties.
Tools of trade do not include plant, machinery and heavy-duty vehicles.
The types and quantities of tools of trade shall be determined by the
Comptroller of Customs.
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Clearing Your Motor Vehicle
You will be required to provide evidence of ownership of the vehicle
(Certificate of Title).
When the vehicle arrives, it is advisable that you employ the services
of a Customs Broker to assist you in clearing it from the docks.
The broker will
inform you of the procedure and will do all the necessary paperwork
for an agreed fee.
In arriving at a Customs value for the vehicle, the freight or
shipping charge for the transportation of the vehicle to Saint
Lucia will be
considered.
Before clearing the vehicle one must obtain the necessary documents
from the Customs Department, then pay your vehicle insurance
and if possible,
have it
inspected on the docks by one of the approved inspections garages
namely Freddy's Garage, B&D Construction Garage, Spencer's
Garage and Mike's-Fix-It Garage.
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Limitations of the Policy
A service charge of 4% is charged on all new and used items.
A returning national who has returned to Saint Lucia during his
10 year absence and stayed for a continuous period of more than
6 months
on the
island on more
than 2 occasions does not qualify for exemptions.
A returning national who during the 3 years following his return
to Saint Lucia, returns abroad and resides there for a continuous
period
of more
than 3 months
loses the privileges of the policy and is liable to pay all taxes
waived for him/her.
Personal and household effects should be brought in to Saint
Lucia not more than 3 months after the national's return.
An individual cannot benefit from the exemptions more than once. Top
Clearing Your Household and Personal Effects
To establish your eligibility to the concessions as a returning
national, it is important that you submit to the Customs Department:
| • |
your passport; and or |
| • |
other evidence to substantiate your residence abroad for at
least 10 years |
In order to avoid the payment of Customs
duties on your household and personal effects, please ensure that
you do not import any goods which
are in excess
of the quantities allowed.
When the Effects arrive in Saint Lucia, it is possible that they will
be in a container. it is advisable that in packing them you make an
inventory of
all the items to present to the Customs at the time of clearance. if
possible
submit values for the items whether used or new. if you desire to have
the container removed from the docks to your premises for examination,
you must
deposit with the Customs Department an amount equivalent to the normal
duties on the goods.
The deposit is not required if the goods are removed from the container
and placed in the Port Authority sheds pending Customs examination
to determine your eligibility to the duty-free concessions.
For examination of the container at your private premises during or
after normal workings, you are required to pay the following fee to
the Comptroller
of Customs:
Container not exceeding 20 feet - EC$155.00
Container exceeding 20 feet - EC$225.00
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