Distillers Alcohol regulations in Cayman Islands
How to import or export liquor and spirits to Cayman Islands, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched October 2026.
Research guide, not legal advice. Compiled in October 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.
- Status
- Legal
- Legal drinking age
- 18
- Legal purchase age
- 18
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Licence to make spirits (distillery and bottling)
- Licences needed
- Trade and Business Licence (TBL), Local Companies (Control) Licence (LCCL) if not 60% Caymanian-owned/controlled, and a Liquor Licence from the Liquor Licensing Board to sell or dispose of intoxicating liquor.
- Authority
- Department of Commerce and Investment (DCI) and the Liquor Licensing Board (Grand Cayman or Cayman Brac and Little Cayman).
- Documents
- Completed application form, Certificate of Occupancy, police clearance / due diligence documents, floor/site sketch or plan, valid Trade and Business Licence, and inspection passes from the Department of Environmental Health, Cayman Islands Fire Service, and Planning Department.
- Fees
- CI$75 non-refundable processing fee for Trade and Business Licence application plus annual category fee; Liquor Licensing (Fees) Regulations (1999 Revision) fees apply per licence category (exact distillery/manufacturing fee not confirmed).
- Time to obtain
- Heard at quarterly meetings or the annual September session of the Liquor Licensing Board.
Import licence and registration
- Who can import
- Holders of a valid Liquor Licence (such as a Distributor or Package licence) and Trade and Business Licence for commercial volumes; travellers aged 18+ may import up to 1 litre of spirits duty-free (or up to 2 litres subject to duty, above which a liquor licence is required).
- Licences or registrations
- Liquor Licence under the Liquor Licensing Act (2019 Revision), Trade and Business Licence, Trader Identification Number (TIN), and registration on the Customs Online System (COLS).
- Authority
- Cayman Islands Customs and Border Control (CBC) and the Liquor Licensing Board / Department of Commerce and Investment (DCI).
- Documents
- Commercial invoice, bill of lading/air waybill, packing list, COLS import declaration, and valid Liquor Licence for commercial quantities.
- Fees
- Not confirmed for specific liquor import licence fee; Customs Package Tax of CI$5 per package (or per 100 lb) applies at clearance.
- Time to obtain
- Liquor licences are decided at quarterly or annual Liquor Licensing Board sessions; COLS customs declarations are processed per shipment upon arrival.
Product and label registration
Required: not confirmed Process: not confirmed Authority: Department of Environmental Health (DEH) / Customs and Border Control (CBC) Documents and samples: not confirmed Fees: not confirmed Renewal: not confirmed Time to obtain:…
Import rules
There is no state monopoly on alcohol imports. Commercial importers must be licensed locally, register for a Trader Identification Number (TIN), and file declarations via the Customs Online System (COLS). Minors under 18 are…
Import duty on spirits (HS 2208)
Under Schedule 1 of the Customs Tariff Act (2026 Revision), spirits are taxed on a specific per-litre basis rather than ad valorem: standard spirits (rum, whisky, gin, vodka, brandy) are charged CI$11.85 per litre (some sources cite CI$11.55 per litre); liqueurs and cordials are CI$13.50 per litre; overproof spirits (50% ABV and over) are CI$15.98 per litre. A Package Tax of CI$5 per package (or per 100 lb) also applies.
Excise and taxes
None. The Cayman Islands levies no domestic excise duty, no Value Added Tax (VAT), no Goods and Services Tax (GST), and no retail sales tax. All taxation on alcohol is collected once at the border via customs import duty.
Retail and distribution
Alcohol is sold wholly by the private sector through licensed liquor stores, convenience stores, gas stations (holding Package Licences), and bars, hotels, and restaurants. Supermarkets are not licensed to sell alcohol. Since…
Online sale and delivery
Allowed for licensed local package/retail liquor merchants (such as Jacques Scott Wines & Spirits), which take online orders and deliver across Grand Cayman subject to age verification and permitted selling hours.…
Labelling
not confirmed (no alcohol-specific domestic excise stamp exists).
Advertising
not confirmed
Legal definitions of spirits
Under Section 2 of the Liquor Licensing Act, 'proof' in relation to distilled alcoholic liquor is defined as a mixture of alcohol and water having a specific gravity of 0.91984 and containing 0.495 of its weight, or 0.5727 of its…
Dry or restricted areas
No dry districts exist, though strict Sunday trading laws apply territory-wide; supermarkets cannot hold liquor licences, and standalone bars/nightclubs are restricted on Sundays while package stores may only open 1:00 p.m. to…
Recent changes
Consolidation of the Customs Tariff Act (2026 Revision), maintaining per-litre specific tariffs on spirits (CI$11.85/L for standard spirits, CI$13.50/L for liqueurs, CI$15.98/L for overproof spirits ≥50% ABV). Liquor licence…
Opportunities for exporters
Because the Cayman Islands levies a flat per-litre import duty (CI$11.85 per litre for standard spirits) with no ad valorem tax, VAT, or sales tax, premium and ultra-premium distilled spirits face a much lower effective tax…
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