Customs policies are formulated with a view to carry out Government policy within the borders of St. Kitts & Nevis for the purpose of safeguarding the sovereignty, interests, national production and expanding cooperation with other states in trade, economic, scientific, technical cultural and other fields.

Customs regulations sets up basic principles for transfer of goods and vehicles across the customs border of St. Kitts and Nevis, establishes the customs regimes (release for free circulation, re-import, transit, customs warehouse, processing on the customs territory, export, re-export, destruction, etc.), the customs payments (customs duty, excises, customs dues for goods storage, etc.). The Customs Code also regulates the procedure of customs registration of goods when they are moved across the customs border of St. Kitts and Nevis.

This Customs Control & Management Act along with the Tariff, shall regulate powers to pursue a single policy regarding to Customs duties and fees, to compile Customs statistics, to battle against violation of Customs legislation, to exercise Customs supervision and control over cargo, articles, livestock, animals, plants, currency, monetary and other values, postal items (hereinafter referred to as "goods") various types of means of transport such as aircraft and ships (hereinafter referred to as "means of transport") entering and leaving or passing through (hereinafter referred to as "crossing") St. Kitts and Nevis.