Alcohol regulations in Cayman Islands

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.

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.

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

not confirmed

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 prohibited from importing alcoholic beverages. No domestic excise stamps or strip stamps are required. Specific certificate of age or analysis requirements are not confirmed.

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.

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.

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 late 2018 amendments to the Liquor Licensing Act, package licence holders (liquor stores, convenience stores, gas stations) may be permitted by the Liquor Licensing Board to sell beer, wine, and spirits on Sundays between 1:00 p.m. and 7:00 p.m.. Bars generally close at 1:00 a.m. Monday–Friday and midnight on Saturdays and Sundays; nightclubs close at 2:00 a.m. Monday–Thursday, 3:00 a.m. Fridays, and midnight on Saturdays.

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. Direct-to-consumer overseas shipping over 2 litres requires a liquor licence and payment of customs duties.

not confirmed (no alcohol-specific domestic excise stamp exists).

not confirmed

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 volume, of absolute alcohol. Under the Customs Tariff Act, overproof spirits are classified as 50% ABV and over. Specific statutory standards of identity for individual spirit types (whisky, rum, gin, vodka) are not confirmed.

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 7:00 p.m. on Sundays if approved by the Board.

• 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 renewal applications and inspection bookings with the Fire Service (via the Online Planning System) and Department of Environmental Health have been further digitised through the Department of Commerce and Investment (DCI) for the 2026–2027 licensing period.

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 burden relative to bottle value. High-spending tourists and affluent residents create strong demand for luxury spirits through local private importer-distributors and duty-free cruise port stores.

• Department of Commerce and Investment (DCI) / Liquor Licensing Board
• Cayman Islands Customs and Border Control (CBC)
• Department of Environmental Health (DEH)