To make the crust: Preheat the oven to 350° F. In the bowl of a food processor, combine the coconut flakes, almond meal, coconut flour and salt. Pulse to combine. In a small microwave safe bowl, melt the coconut oil and maple syrup together. Pour into the food processor and pulse until well mixed.
Press the crust into the bottom and sides of a 9-inch tart pan. Use the flat bottom of a cup or measuring cup to press the crust down firmly.
Bake for 10-12 minutes until golden brown around the edges and firm. Remove from the oven and allow to cool completely.
To make the caramel layer: Combine the nut butter, maple syrup and coconut oil in a medium sauce pan over medium to high heat. Stir the mixture constantly until all ingredients are melted and smooth. Remove from the heat and add the vanilla extract and salt. Stir to combine. Pour the caramel layer over the crust. Mixture will be very thin. Place in the freezer for at least 30 minutes to set. Caramel should be cold and firm.
To make the chocolate: Place the chocolate in a large bowl and set aside. Place the canned coconut milk in a medium microwave safe bowl and microwave on high for 1 minute, or until bubbling. Pour the coconut milk over the chocolate and let stand for 2-3 minutes. Whisk together until smooth. Pour chocolate ganache over cooled and set caramel layer. Top with sea salt, if desired. Place back in the freezer for another 30 minutes until completely set.</span>
Store in the refrigerator for up to 1 week or in the freezer for up to 1 month.