Entry Requirements: Visitors are
required to present a valid
passport, except nationals of
the US, UK and Canada who have
proof of identity (photo
id/birth certificate), subject
to length of stay and possession
of an onward/return ticket.
Nationals of the US, UK or
Commonwealth countries, European
Union countries, Japan and
certain other countries do not
require visas. A US visa is
normally required for travel via
the US, although special
in-transit arrangements can be
made in Miami. It is always wise
to double check entry
requirements with your travel
agent. Customs Duties: Import
duties are levied on most items
at rates of 5-20%. Visitors over
18 may bring in one liter of
spirits, four liters of wine or
one case (not exceeding eight
liters) of beer, 200 cigarettes,
100 cigarillos, 50 cigars or 250
grams of tobacco duty free.
Taxation: There is no direct
taxation in the Cayman Islands.
There is no income tax, capitol
gains tax, company or
corporation tax, inheritance
tax, or gift tax. There are no
property taxes or rates, and no
controls on foreign ownership of
property or land. But there is a
departure tax; CI$8 or US$10,
which must be paid by all
persons 12 years of age or over
leaving the islands.
Immigration: A visitor is not
permitted to take up or solicit
employment while in the islands.
A work permit must be applied
for and obtained before arrival,
either by the individual, if he
is to be self employed, or by
the employer with a post to fill.
