Cabinet has approved an Order under Schedule 2 of the Customs Tariff Act (2023 Revision) to allow a temporary increase of the duty free allowance for residents returning by air to the Cayman Islands for the holiday season. From 1 December 2023 to 5 January 2024, Cayman residents returning from a visit overseas will be allowed to bring in, duty free, dutiable personal and household goods (not including merchandise) up to a value of CI$1,000. This is an increase of CI$500.
Minister for Border Control & Labour Hon. Dwayne Seymour said, “Thank you to our Premier who supported this initiative which fits in the Government’s broad outcome goal of improving the quality of life for Caymanians. By approving a temporary increase in duty allowance, it will ease the burden for individuals and families who desire to travel during the holidays who may find it a challenge to find additional funds to pay for duty as well.”
Returning residents are reminded that dutiable items with a value exceeding the duty free allowance must be declared on the Customs & Border Control (CBC) Declaration form and presented to a CBC Officer upon arrival in the Cayman Islands. If a CBC Officer suspects that a passenger has either failed to declare items that should be declared, has made a false declaration or is otherwise engaged in the smuggling of contraband, the passenger will be subject to questioning and search by the officer.
Returning residents are advised that the duty free allowance does not apply to merchandise purchased for resale in their business. Those items must be properly declared and the applicable duty paid thereon.
It is important to emphasize that this temporary increase in the duty free allowance ends on 5 January 2024.