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Table 3.1 Taxes on international trade and transactions, 2014-21
(XCD '000)
(...)
International trade/transactions taxes: Taxes on selected imports: Environmental levy:(2014)2749, (2015)5089, (2016)6813, (2017)5969, (2018)5450, (2019)6169, (2020[a])4453. (2021)6255, (2021(% of total tax revenue))1.4.
[a] Approved.
(...)

3.47. The VAT is applied on the "fair market value" of imports, understood as the value of the goods for the purposes of customs duty under the Customs Act plus the cost of insurance and freight, any customs duty, excise tax, environmental surcharge, or any other fiscal charge, other than tax, payable on the importation of such goods; and the CSC. (...)

3.55. An environmental levy is charged on imports of vehicles.[47] In 2022, the Vehicle Environmental Levy (VEL) levy rates were XCD 1,000 for vehicles imported less than two years after the date of manufacture; XCD 3,500 for vehicles imported between two and four years after the date of manufacture; and XCD 5,000 for used vehicles imported four years or more after the date of manufacture. [48]
[47] Environmental Levy (Used Motor Vehicles) (Amendment of Schedule), Order No. 12 of 2005. An amendment introduced in 2010 (SRO No. 17 of 2010) extended the levy to new vehicles and to vehicles of up to two years old, at a rate of XCD 1,000.
[48] Environmental Levy Act, Cap 20.10. (...)

3.57. (...) In most cases, prohibitions relate mainly to counterfeited, indecent, or obscene goods, or goods that are considered a health or safety hazard. Restricted goods, include, inter alia, (...) rare or threatened species of animals or plants (Table 3.7).

Table 3.7 Import prohibition and restrictions as specified in the Fourth Schedule of the Customs Act, Sections 103(1)-(2) and 104(1)-(3)
(...)
Prohibitions and restrictions:Part II – Restricted imports: 13. Rare or threatened species of animals or plants, (including whales, elephants, flamingos, parrots, turtles, tortoises, black coral, tree ferns and orchids), their products and derivatives, (including ivory necklaces, carvings and rings, fur coat of protected species, turtles shell combs, necklaces, bracelets and black coral jewellery), whose international trade is regulated by the Convention on International Trade in Endangered Species of wild Fauna and Flora (CITES) unless such goods are accompanied by the appropriate permits signed by the CITES authorities in the country of exportation or importation.
(...)

Table 3.7 Import prohibition and restrictions as specified in the Fourth Schedule of the Customs Act, Sections 103(1)-(2) and 104(1)-(3)
(...)
Prohibitions and restrictions:Part II – Restricted imports: 16. Ozone Depleting Substances to be restricted under the Montreal Protocol on Substances that Deplete the Ozone Layer, 1987 and specified under Annexes A to E, unless under licence from the Minister responsible for the Environment.

3.61. Permits are required for imports of any live animals, poultry, or birds or carcasses and parts thereof, plants, planting materials, and pesticides, as well as ozone-depleting substances. (...)

3.75. Exports are exempt from internal taxes and zero-rated for VAT purposes. There are no registration requirements for exporters. Prior to exportation, they must submit electronically an export declaration in ASYCUDA World to which an invoice, a packing list, and if and when required, a phytosanitary or CITES certificate, or, for preferential trade, a certificate of origin, are attached.

3.78. (...) Exports of wild birds are forbidden, in accordance with the CITES, and exports of narcotic drugs and psychotropic substances, as well as goods bearing the coat of arms or flag of Saint Kitts and Nevis are restricted.

3.95. The First Schedule of the Act stipulates the priority sectors for the establishment of small businesses. These include (...) (xii) sanitation, sewage, and refuse disposal services; (xiii) sporting and recreational services; (...)