One (1) vehicle per person or family will be allowed in free of taxes and duties provided:
- That the vehicle does not exceed the cost, insurance & freight (CIF) value of US$15,000 and the returning national arrives accompanied by the vehicle, or
- The vehicle arrives within 3 months before or after the arrival of the returning national, or
- is purchased in Saint Lucia by the returning national within 3 months of the individual's return to Saint Lucia.
Where the CIF value of a motor vehicle exceeds US$15,000, the excess customs duty shall be paid by the importer.
The returning national shall not sell exchange or in any way dispose of the vehicle within 3 years of the date of importation.
Where a vehicle is disposed of within 3 years of importation as a result of an accident, the returning national may apply the balance of the duty-free period pro rated by the Comptroller of Customs, to the purchase of a replacement vehicle.
Tools of trade, instruments and pieces of equipment normally used in the pursuit of the declared profession or trade of the returning national, will be admitted free of taxes and duties.
Tools of trade do not include plant, machinery and heavy-duty vehicles.
The types and quantities of tools of trade shall be determined by the Comptroller of Customs.
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