Items imported duty-free under the policy will not be sold [five (5) years for vehicles and three (3) years for all other items] before informing the Customs & Excise Department and making arrangements to pay the duty on the residual value.

Items are for the applicant’s use and will not be transferred to another party whether as a gift or as a sale.

To be considered as residing in St. Kitts and Nevis for the purpose of this policy, a Returning National, during the first three (3) years of his/her return, must NOT return abroad and reside there for a continuous period of more than three (3) months.

NOTE:  Failure to comply with any of the above may result in the levying of duties on all items imported.