Cabinet has approved Christmas barrel concessions for the period November 1, 2026 to February 28, 2027, waiving customs duty, Value Added Tax (VAT), and the Health and Citizen Security Levy on qualifying items.
Parliament has approved the Order amending Schedule 3 of the Value Added Tax Act to provide the VAT exemption for qualifying items contained in barrels during this period.
The concessions apply under the following terms and conditions:
- A 100 per cent waiver of customs duty on personal items, food, clothing, toys and other household consumables contained in barrels. Electronic items do not qualify for the concessions.
- The number of barrels qualifying for the concessions is limited to two per household.
- An upper limit of EC$3,000 per barrel on the value of items qualifying for the concessions.
- The qualifying items must be for personal use only and not for commercial use.
- The usual penalties and fines will apply if the goods are used for commercial purposes.
Residents and their relatives overseas have been encouraged to note the qualifying dates, the two-barrel limit, the value ceiling, and the items eligible for relief before arranging shipments.
The barrel concession program was first introduced under the first Dr. Kenny Anthony administration some 28 years ago.
The Dr. Anthony led administration designed and introduced the concession program to provide much needed relief to St. Lucians particularly during the Christmas season. Almost three decades later the program continues uninterrupted with minor adjustments.
Every year, St. Lucians look forward to the commencement of the barrel concession program which, by all accounts, is very heavily subscribed.