• Vehicles and associated transport equipment
• Environmental Waste Handling Fees
• Import Restrictions on Heavy Equipment & Water Taxi Vessels
• The schedule

Vehicles and associated transport equipment

8701 - Public transport vehicles. 27.5%

This covers vehicles designed for the transport of 10 persons or more including the driver. 

8702 - Motor cars (all include cost, insurance, freight value (c.i.f.)

• Up to $20,000.00 27.5%
  
• Between $20,001 – $25,000 30%
  
• Between $25,001 - $30,000 35%
  
• More than $30,000 40%

8703 - Invalid carriages Free

8704 - Vehicles to transport handicapped persons, not for commercial purposes Free

8704 - Vehicles for the transport of goods, special purpose vehicles 27.5%

8705 - Motor cycles

• Up to 90 cc 30%
• Over 90 cc 35%

8706 - Agricultural tractors and accessories thereto for agricultural work only Free

8711 - Motor vehicle parts and accessories 25%

8712 - Bike and motorbike parts and accessories; and trailers 20%

8713 - Trailers and semi-trailers, other vehicles not mechanically propelled, Containers 20%

8402 - Construction and mining machinery and parts thereof 20%

• (1) Self propelled bulldozers, angle dozers, graders, levelers, Scrapers, mechanical shovels, excavators, shovel loaders, Tamping machines, road rollers
  
• (2) Excavating or boring machinery, for earth, minerals or ores; pile Drivers and pile extractors; rock cutting or tunneling machinery
  

 top

Environmental Waste Handling Fees

There shall be charged, collected and paid through Customs at the time of import a special Environmental Waste Fee of:

• CI$250.00 - Motor Vehicles (other than a motor cycle) imported into the Islands
  
• CI$75.00 - Motor cycles imported into the Islands
  
• CI$5.00 - Lead-Acid Batteries imported into the Islands
  
• CI$2.00 – Tires for motor vehicle imported into the Islands

 top

Import Restrictions on Heavy Equipment & Water Taxi Vessels

• “Heavy Equipment” means the equipment, machinery and vehicles specified in the Schedule to these Regulations, excluding parts, which are intended to be used in the course of a business for construction, dredging, road maintenance or engineering or agriculture work;
  
• “Water Taxi”
  means a ship intended to be engaged exclusively in coastal excursions in the course of a business for the carriage of passengers.

For the purpose of the definition of “water taxi” –

1. “coastal excursion” means an excursion, including an excursion connected with the provision of water sports, in any waters within the jurisdiction lasting not more than one day which starts and ends in the jurisdiction; and

2. In determining whether a ship is intended to be engaged exclusively as mentioned in that definition no account shall be taken of any time during which a ship is to be engaged in any other way, if that time would not amount to a substantial part of the time during which the ship is to be engaged as so mentioned.

A person who imports a water-taxi or any Heavy Equipment and have not applied to Cabinet and has been granted approval for the import shall be guilty of an offence and liable on summary conviction to a fine not exceeding CI$1,000.00

An application to the Governor in Cabinet for approval to import a water taxi or any heavy

Equipment shall include –

1. a statement, in relation to each such application, of the proposed uses to which the goods will be put if imported; and

2. A copy of all documents relating to the proposed imports and those proposed uses.

Cabinet may approve the import of a Water Taxi or any Heavy Equipment if satisfied with the statement and documents included in the Application and all other circumstances, that the import is one which ought to be approved.

An approval may be granted subject to certain conditions, including conditions as to the use of the goods to be imported and the duration of the approval, as Cabinet may determine.

Cabinet may by notice require any person to supply such information as may be specified in the notice, being information Cabinet considers necessary in relation to the application.

This information must be supplied within a period that may be specified in the notice or not exceeding 14 days from the date of the notice.

The applicant will be treated as having withdrawn the application unless - 

• He complies with the notice; or
• Before the end of the period allowed for compliance, he shows to the satisfaction

of Cabinet that he has reasonable grounds for not complying with it.

If any person other than the applicant fails without reasonable excuse to comply with a notice, he shall be guilty of an offence and liable on summary conviction to a fine not exceeding one thousand Cayman Island dollars ($1,000.00).

If any person, in purported compliance with a notice knowingly or recklessly supplies information which is false or misleading in a material respect, he shall be guilty of an offence and liable on summary conviction to a fine not exceeding one thousand Cayman Island dollars ($1,000.00).

Cabinet may continue these regulations in force for a period not exceeding twelve months beyond the day on which they would otherwise expire.

The expiry of these Regulations shall not –

1. affect things previously done or omitted to be done;
2. revive anything not in force or existing at the time at which the expiry takes effect;
3. affect the previous operation of these Regulations or anything duly done or suffered under them;
4. affect any right, privilege, obligation or liability acquired, accrued, or incurred under these Regulations;
5. affect any penalty, forfeiture or punishment uncured in respect of any offence committed against these Regulations; or
6. affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment,

and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed, as if these Regulations had not expired.

 top

THE SCHEDULE

Heavy Equipment

1. Self-propelled –
   
   
   • bulldozers
   • angle dozers, graders, levelers, scrapers and other earth movers;
   • mechanical shovels, excavators and shovel loaders;
   • tamping machines and road rollers; and
   • backhoes.
   
   
2. • Extracting or boring machinery;
   • Pile drivers and pile extractors
     
     
3. Cranes
   
   
4. Cement or concrete batching equipment or plant.
   
   
5. Tractors.
   
   
6. • (1) Vehicles not constructed or adapted for use on roads.
   • (2) Trucks, including –
     
     

     • trucks constructed or adapted for the maintenance of roads;

     • cement or concrete mixing or pumping trucks;

     • crane trucks

     • work trucks constructed or adapted for the carriage or haulage of ten or more tons of goods or burden or any description, or a trailer so constructed or adapted; and

     • mobile drilling derricks.

   
   

   
    top