Issue with duty assessed on visitor

A visiting relative was stopped by customs at the airport and asked to pay duty on some baby clothes gifts she purchased for her granddaughter, only four items of clothing worth less than US$100. Is this correct? I thought on the white form given to us on the plane it says you can purchase items up to CI$350?

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Auntie’s answer: You are correct that the form says you can purchase up to $350 worth of items overseas without paying duty, but that only pertains to residents of Cayman, not visitors, and the assessment of any duty is at the discretion of the customs collector.

I asked the Customs Department for clarification of your question and was told that visitors to Cayman “must declare the total value of ALL gifts … and any article which they are intending to leave or consume in the islands”.

In reference to the specific situation you described, the official said, “If duty was applied, which is discretionary for the primary officer, he/she would be correct in so doing, because the relief relates to CI residents not visitors. The question is whether a visitor to the island might reasonably be expected to bring into the island baby clothing purchased as a gift whilst on a vacation trip as a visitor? If it isn’t, the goods are therefore dutiable in nature.”

I did point out that the visitor was a grandmother bringing in baby clothes for her grandchild but the answer was the same — that the customs officer could decide to assess duty on the gift since the person entering Cayman was not a resident.

Tags: Assessing duty, Customs Department

Category: Ask Auntie