The information below explains some important points about our Import Regulations for you to be aware of.
Imports Overview
Imports are foreign goods and services bought by citizens, businesses, and the government from one country into another
Importers are individuals or businesses that acquire goods and services produced in a foreign country
All goods imported into the Cayman Islands are subject to the duty requirements specified in accordance with their classification under the Cayman Islands Customs Tariff Act (2023 Revision). It is the importer’s responsibility in law to enter all goods (whether dutiable or not) with Customs and Border Control within seven (7) days of their arrival in the Cayman Islands, by completing and lodging the appropriate online declaration entry through the Customs Online System (COLS).
Customs Duty
When goods are dutiable, ad valorem or specific rates may be assessed.
An ad valorem rate, which is the type of rate most often applied, is a percentage of the value of the merchandise. A specific rate is a specified amount per unit of weight or other quantity.
Duties, taxes and other charges are determined based on the commodity code, quantity or customs value of the goods.
Although it is the importer’s responsibility to complete and submit the declaration through COLS, CBC recognizes that not all importers may have access to a computer, or are computer literate. If an importer is not able to comply with the requirements, it is advisable to seek the assistance of a Customs Broker.
To account for the entry of your goods, please follow the steps below to obtain the relevant import permits and authorization (if the goods are subject to control) from the relevant Competent Authorities.
Step 1: Register to obtain a Trader Identification Number (TIN):
Before importing commercial goods into the Cayman Islands, as a business or an individual, you will need to register to obtain a Trader Identification Number (TIN) issued by the Cayman Islands Customs and Border Control (CBC) Service for an import/export account. This import/export account is free of charge and can usually be obtained in a short period of time. You may feel comfortable preparing your own release and accounting documentation and transacting business directly with CBC or you may authorize a Customs Broker to act as your agent to transact business. It is important to remember that you are ultimately responsible for the accounting documentation, payment of duties and taxes, and subsequent corrections such as re-determination of classification, origin and valuation even if you use the services of a broker.
Step 2: Determine whether the goods you intend to import are controlled and subject to any permits, restrictions or regulations:
Many goods are subject to the requirements of other government departments and agencies and may require permits, certificates, and/or inspection. CBC is responsible for administering the legislated import requirements on behalf of other government departments.
It should be noted that more than one government department may have a role to play in the requirements and regulations pertaining to the importation of certain goods; it is therefore beneficial to contact any that may play a role.
You will need to determine whether or not the goods you want to import are subject to regulations, restrictions, permits or other requirements. The CBC's Other Government Departments and Agencies: Reference List for Importers provides a list of some of the most commonly imported commodities that may require permits and/or certificates.
Step 3: Import Documentation
All goods imported into the Cayman Islands have to pass through CBC procedures and the correct declarations have to be made to Customs. When making a declaration, the person must accept the responsibilities under the law for the accuracy of the given information, authenticity of the documents being provided and the observance of all the obligations necessary under the declared procedures. The procedure to be used for the import of ordinary merchandise will vary according to the type of transaction involved.
When the appropriate entry has been submitted to CBC and checked and accepted by the assigned officer, and the duty (if any) paid, CBC has the right to require the goods to be opened for physical examination to ensure amongst other things that they have been correctly declared, contain no prohibited articles, and correctly invoiced. Such examinations must normally take place at the transit shed at the dock or airport where they have been landed, or at an approved clearance depot inland (i.e. the Port Authority Depot).
Ships, Fishing Boats, Yachts, and Other Craft and Aircraft require special mention because, in addition to their being within the definition of “goods” (i.e. a form of merchandise that can be bought or sold), they are carriers of goods, passengers and crew. As such they are not formally required to be entered each time they arrive from abroad – although they must of course, report their arrival to Customs and Border Control in the proper manner. Until this has been done, no passengers or crew may disembark or cargo is off-loaded from the vessel. Similarly, on departure, CBC clearance must be obtained before a ship or aircraft may depart from the Islands. This requirement applies even to vessels or aircraft that are journeying “coastwise” (i.e. to Cayman Brac or Little Cayman). An Import Entry (C1) is required when a previously foreign-owned vessel is purchased by a Cayman resident and subsequently arrives for the first time in the Cayman Islands, whether or not duty is payable on it. Import Duty is not payable on ships, yachts and aircraft, which are used exclusively on international voyages. Duty is payable on other classes of ships, boats, yachts and vessels. Boats up to 18 feet are duty free, vessels exceeding 18 feet is dutiable at 12 % of the CIF value. Duty is payable on non-commercial aircraft (including company owned ‘executive aircraft’).
Passengers Personal Effects imported in their accompanied baggage are not subject to the full Customs entry procedures described above, but particulars should be given on the Customs and Border Control Passengers Customs Declaration card which all passengers with goods to declare are required to complete on their voyage or flight into the Cayman Islands. Passengers with nothing to declare, need not fill out a declaration form.
It should be noted that merchandise (i.e. goods imported for sale in this country) should not strictly be imported as baggage, but as manifested cargo or freight. If imported in baggage, however, it must be properly declared and entered.
Passengers Unaccompanied Personal and Household Effects are subject to Customs Entry procedures; in addition, a declaration must be made to Customs and Border Control on a C5 – Unaccompanied Personal Effects form by the owner of the goods, and attached to the import entry. This form is to be completed when persons taking up residence in the Cayman Islands have additional personal effects that are not arriving with them as baggage but will arrive as cargo.
Postal Importations are normally cleared against the sender’s declaration accompanying the package and do not require formal entry procedures. For this reason, it is to the advantage of some importers to use the postal service rather than courier services to import merchandise. In other cases, however (e.g. when the goods are of high value or might be eligible for a duty relief of some kind, or where further information about the goods is required), the CBC Officer at the Postal Depot may call for the completion of the appropriate form of entry.