Most Christmas decorations exempt from customs duty and tax

The government is waiving customs duty and consumption tax for most Christmas decorations imported into Montserrat between 1 November and 24 December this year.

The Cabinet-approved ‘Christmas Decorations Exemption’ programme promotes the use of energy efficient decorations and lights, a government press release said on 7 November.

As such, regular incandescent light bulbs and spot lights are not covered.

Non-commercial buyers will be required to complete a simplified form, rather than the standard customs entry in order to benefit from the exemption.

When the items arrive during the stipulated time frame and meet the energy efficiency requirements, the exemption will be automatic.

The buyer will only be required to sign a document which will indicate that they have benefited from the exemption and pay the required customs processing fee.

Items included are LED electrical Christmas lights, low energy laser decorative spotlights, solar powered Christmas lights, Christmas trees and Christmas decorations.

The Customs Duties and Consumptions Tax (Christmas Decorations) (Exemption) Order was made by Governor Sarah Tucker acting on the advice of the Cabinet on 3 October.

Clerk of Cabinet Deonne Peters published the order on 22 October.