🇰🇾 Import Customs & Duties: Cayman Islands
Quick Facts
Duty-free threshold
$50
Packages under $50, duty free
VAT / Sales Tax
15%
No VAT or sales tax. Government revenue from import duties (typically 22%) only.
Clearance Time
1-3 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 22% | 85 |
| Clothing | 22% | 61-62 |
| Footwear | 22% | 64 |
| Food & Beverages | 22% | 01-24 |
| Machinery | 15-22% | 84 |
| Cosmetics | 22% | 33 |
| Books | 0% | 49 |
| Toys & Games | 22% | 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Customs Clearance Process
Cayman Islands Customs & Border Control (CBC). British Overseas Territory with its own customs regime. No VAT or income tax, import duty (typically 22%) is the primary government revenue. Flat duty rate simplifies clearance.
What to Actually Expect
Wealthy territory with efficient customs. No VAT, flat 22% duty on most goods is the main government revenue (no income tax). Books, baby items, and some necessities at reduced rates. Efficient processing, 1-2 days for courier. DHL, FedEx, UPS, and Cayman Airways Cargo available. George Town port handles most imports. Postal mail 1-2 weeks from US. Very high cost of living, everything imported. Professional customs staff.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Required for firearms, live animals, certain plants, and controlled substances. Strict biosecurity. Import permits for food products from Department of Agriculture.
Certificate of Origin
Standard certificate of origin. No FTA preferential rates, Cayman Islands has its own customs regime. CARICOM observer but not CET member.
Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Popular routes to Cayman Islands
Frequently Asked Questions
What is the duty-free threshold for Cayman Islands?
The duty-free (de minimis) threshold for imports into Cayman Islands is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Cayman Islands?
The VAT/tax rate on imports to Cayman Islands is 15%. VAT applies to: No VAT or sales tax. Government revenue from import duties (typically 22%) only.
How long does customs clearance take in Cayman Islands?
Typical customs clearance in Cayman Islands takes 1-3 days. Express shipments usually clear faster.
What documents are needed to import into Cayman Islands?
To import into Cayman Islands, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Cayman Islands?
Cayman Islands prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.