Christmas Decorations Exempted from Customs Duties & Tax

The Government of Montserrat, through a Cabinet decision, has waived the customs duties and consumption tax for Christmas decorations imported between November 1 and December 24, 2021.

This directive means that items such as LED electrical Christmas lights; low energy laser decorative spot lights; solar powered Christmas lights; Christmas trees; and Christmas decorations, which arrive on the island from 1 November 2021 to 24 December 2021, will not be charged customs duties and consumption tax.

The ‘Christmas Decorations Exemption’ programme is specifically promoting the use of energy efficient decorations and lights, and as such the Customs Division of the Montserrat Customs and Revenue Service (MCRS) has indicated that the regular incandescent light bulbs and spot lights (coloured or not) are not covered under this programme.

For noncommercial imports, individuals will be required to complete a simplified form rather than the standard customs entry in order to benefit from this exemption.  Once the items arrive during the stipulated time frame and meet the energy efficiency requirements, the exemption will be automatic. The individual would only be required to sign a document which will indicate that they have benefited from the exemption and pay the required Customs Processing Fee.

A person is exempted from the payment of customs duties and consumption tax on the importation of the items set out in the Schedule which are as follows:

 LED electrical Christmas lights
 Low energy laser decorative spotlights
 Solar powered Christmas lights
 Christmas trees
 Christmas decorations

View the S.R.O 64 of 2021 on these exemptions: