Duty Free Allowances

1. Commercial sample, pattern and advertising materials

Samples and patterns of no commercial value, and advertising material with no other purpose and use than advertising, except that the term “of no commercial value" means that the goods have been so marked or defaced as to render them un-saleable.

To qualify under this relief, goods must be designed and capable of use for no other purpose than advertising. Items such as T-shirts, pens, ashtrays, etc., carrying advertising logos do not qualify; nor do direction signs (e.g. carrying names of hotels, banks, shops, real estate signs or condominium complexes).

2. Farming

Agricultural equipment of all kinds, including permanent plants, building units and appliances for local agricultural productive purposes other than transport or the processing of non-agricultural by-products, but including animal husbandry, hydroponics, fish farming, plant and crop cultivation and the preservation, preparation, packing and marketing of foodstuffs and other produce of the soil, certified as such by the importer, except that such products admitted duty free shall be subject to full duty if diverted to any other purpose.


A farmer's ID issued by the Agriculture Department shall be presented to the Customs and Border Control Service, and if such an ID is presented, the item covers agricultural equipment of any kind, except equipment to process non-agricultural by-products, for example, stone crushing or quarrying products.

This item also excludes: such agricultural vehicles as spraying Lorries; motor vehicles designed for the transport of persons; animals or food stuffs. Fork lift trucks, other work trucks fitted with lifting or handling equipment (Heading 84.27) , Bulldozers & Angle dozers, mechanical shovels, excavators & shovel loaders (Heading 84.29), Special purpose motor vehicles breakdown lorries (Heading 87.05). The above are liable to duty under tariff headings; 84.27 at 29.5%; heading 84.29 at 22% & heading 87.05 at 29.5%.

3. Governor’s Imports

Articles imported or taken out of bond for the use of the Governor or his household

4. Articles Re-imported into the Islands

Articles re-imported into the Islands and shown not to have undergone any process abroad, if it can be shown that any duty due in respect of a previous importation was paid and has not been repaid, as drawback or otherwise.


If it is shown that the goods while abroad have been subjected to a process of repair, renovation or improvement, the goods shall be dealt with in accordance with section 46 of the Customs and Border Control Law.

5. Baggage and household effects

Baggage and household effects consisting of the following to the satisfaction of a Customs and Border Control Officer, subject to the condition that articles admitted free of duty under this provision shall, if not previously consumed or used up, be re-exported at the end of the importer's stay in the Islands, and will not, while in the islands be sold, hired, lent or otherwise disposed of to other persons for a period of at least two years, and also subject to any other conditions which the Director may see fit to impose -

(1) Items accompanying a passenger -

(a) if such passenger is over the age of 18 years, up to 1 liter of potable spirits or 4 liters of wine or 1 case (not exceeding 8 liters) of beer;

(b) if such passenger is over the age of eighteen years, up to -

(i) 200 cigarettes; or

(ii) 250 grams tobacco

(c) if such passenger is a resident returning from an overseas visit, dutiable personal and household goods (not including merchandise) at the discretion of the Director, up to a value of CI$500.

(2) Wearing apparel of tourists and other visitors; articles of personal adornment and other personal effects which, to the satisfaction of a Customs and Border Control Officer, are reasonable for the period of the intended visit.

(3) Passengers previously permanently resident abroad who are entering the Islands on a bona fide change of residence, that is, for a period exceeding twelve months -

 (a) Baggage and household effects accompanying the passenger-

(i) A reasonable quantity of wearing apparel, articles of personal adornment and other normal personal effect new and used;

(ii) Instruments and tools of trade, to be used for the purpose of the passenger's trade or profession, proved to have been in bona fide use and ownership abroad by the passenger for a period of not less than six months and not imported for sale or commercial exchange; and

(iii) Household effects proved to have been in bona fide use and ownership abroad by the passenger for a period of not less than six months and not imported for sale or commercial exchange; and

(b) Baggage and household effects (consisting of any such article as would be exempted from duty under paragraph (a), imported before or within six months of the arrival of the passenger or such further period as the Director may, in special circumstances, permit.

(4) Personal and household effects, not being merchandise, of natives of the Islands or persons domiciled in the islands that have died abroad.

(5) Minors (under 18 years), whether accompanied by a parent or guardian shall not import into the Islands spirits, alcoholic beverages and tobacco products.


These allowances apply only to articles carried through Customs and Border Control by a passenger and do not apply to articles imported in unaccompanied baggage, but lost luggage, which has been delayed through no fault of the passenger may, subject to officer's satisfaction, be afforded the same treatment on arrival as accompanied baggage.

None of the allowances apply to goods brought in for sale or other commercial purposes.

This relief covers any items which a visitor to the islands might reasonably be expected to carry, regardless of whether the items are new or used.

6. Equipment and appliances for the relief of the seriously bodily disabled

Notes: Articles admissible under this item are:

Orthopedic appliances for correcting bodily deformities or supporting the whole or part of the body such as wheel chairs etc. following an illness or operation

Other appliances, which are worn, carried or implanted in the body to compensate for a deficit or disability, for example, pacemakers for stimulating defective heart or other muscles, speech aids for persons who have lost the use of vocal cords, electronic aids for the blind, hearing aids.

Artificial limbs, eyes, etc.; artificial respiration apparatus for example, iron lungs, kidney machines and the like. This item does not cover medical instruments or apparatus for diagnostic testing or surgery or dental and X-ray instruments.

7. Commercial aircraft, parts, gasoline and aviation fuel. Importation of aircraft, parts and fuel for commercial purposes


Parts and fuel are exempted for use in the maintenance, servicing and operation of commercial aircraft.

For private aircraft to enjoy this type of exemption regarding fuel, such applicable flights are to and from ports outside the Islands. Gasoline and aviation fuel are segregated at the time of importation under Customs control and allowed duty free admission.

8. Commercial and non-commercial vessels including equipment, parts and fuel for the same

Ships and other vessels regularly engaged on International voyages and commercial fishing vessels.

Equipment, parts and fuel used in the maintenance, servicing or operation of commercial ships engaged in international voyages.

Gasoline, diesel or other dutiable fuel, parts and equipment for use by non- commercial vessels used solely for voyages to and from ports outside the Islands

Parts and equipment for the manufacture and maintenance of commercial fishing vessels


This exemption applies to vessels, which are departing the Cayman Islands for a foreign port, whether commercial or not.

The exemption also applies to commercial fishing vessels, whether engaged in foreign voyages, or fishing in Caymanian waters.

Fuel for all shipping is purchased duty-paid in bulk by the Port Authority, and repayment claimed in respect of fuel sold to commercial and other vessels that are engaged in voyages between the islands and foreign ports qualify under this relief.

9. Re-export of goods

Goods imported for the purpose of being re-exported after having been processed, further manufactured, and incorporated in other goods or the subject of some other such operation.


To qualify under this item, the process must be in the interest of the export trade of the Islands.

The Director of Customs and Border Control will impose certain conditions as he sees fit in order to satisfy himself that the goods relieved from duty under this item are used solely for the intended purposes, or for other control purposes, and also subject to such security as he may require.

Insofar as the whole of the imported goods may not be intended to be used in the production of exported goods, the duty relief may be granted only in respect of those that can be shown to be so intended, full duty being payable in respect of the balance.

10. Containers of any type for local manufacturers


To qualify under this item, containers must be printed/marked with the name of the local product and the producer thereof. These containers include wrappers and may be made of fibre, metal, glass, cardboard, wax paper or plastic.

Containers exported with produce and returned empty.

11. Paper

Paper intended exclusively for the printing of newspapers, periodicals or magazines. Notes:

This exemption covers paper imported in rolls or large sheets suitable for printing newspapers, etc. The paper shall not be cut to smaller size, or be water- marked.

12. Human Remains

Natives of the Cayman Islands or persons domiciled in the Islands who have died abroad

Notes: A death certificate shall be presented to the Customs and Border Control Service along with the appropriate Declaration.

13. Memorials

Items such as tombstones, monuments and memorial tablets

14. Trophies, awards, plaques, shields and cups

Trophies and other articles which have been awarded abroad to any person for distinction in art, literature, science or sport, war medals or medals for public service or otherwise as a record of meritorious achievement. The items shall be imported by or on behalf of that person.

15. School Supplies and Uniforms


Articles admissible under this item are:

Wood pencils, pencil cases, crayons, rulers, erasers, glue sticks, crafting glues, pocket folders, scientific calculators, geometry/compass sets, dry erase markers, pencil sharpeners (non-electric) and lunch containers.

School uniforms (including uniforms for Physical Education and sports), school bags (excluding laptop bags), ordered and imported by Parent/Teacher Associations (PTAs), Home/School Associations (HSAs), and schools approved by the Chief Education Officer.