The Cabinet of Saint Lucia has officially approved the annual Christmas barrel concessions, limiting tax and duty relief to a maximum of two barrels per household.
The concessions will run from November 1, 2026, to February 28, 2027, granting a 100 percent waiver of customs duty, Value Added Tax (VAT), and the Health and Citizen Security Levy on qualifying items.
Parliament has also formally approved an Order amending Schedule 3 of the Value Added Tax Act to support the temporary VAT exemption for qualifying items imported in barrels.
Value Ceiling: An upper value limit of EC$3,000 per barrel applies to all qualifying goods.
Eligible Goods: Relief covers personal items, food, clothing, toys, and other household consumables.
Excluded Goods: Electronic items do not qualify for the concessions.
The Office of the Prime Minister emphasized that all imported items must be for personal use only. Standard fines and penalties will apply if goods cleared under the waiver are used for commercial purposes.
Residents and their relatives living overseas are advised to note the qualifying dates, two-barrel limit, value ceiling, and eligible items before arranging shipments for the holiday season.


