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Customs Duties
Customs duties are taxes imposed on goods imported into Trinidad and Tobago, designed to protect local industries and generate government revenue.
Overview & Legal Basis
Customs duties in Trinidad and Tobago are administered by the Customs and Excise Division under the Ministry of Finance. These duties are imposed on imported goods to protect domestic industries, generate revenue, and regulate trade.
Legal Basis: Customs Act, Chapter 78:01 and various Trade Agreements
Key Features:
- • Duties calculated on CIF value (Cost, Insurance, Freight)
- • CARICOM Common External Tariff (CET) rates apply
- • Preferential rates for CARICOM and other trade partners
- • Additional taxes may apply (VAT, excise duties)
- • Electronic customs clearance system (ASYCUDA)
Who Pays Customs Duties
Importers Subject to Duties:
- • Commercial importers and businesses
- • Individual consumers importing goods
- • Online shoppers receiving international packages
- • Travelers with goods exceeding duty-free allowances
- • Freight forwarders and customs brokers (on behalf of clients)
Duty-Free Allowances for Travelers:
- • Personal effects: No limit for returning residents
- • Alcohol: 1 liter of spirits or 2 liters of wine
- • Tobacco: 200 cigarettes or 50 cigars or 250g tobacco
- • Gifts: Up to $200 TTD value
- • New goods: Up to $500 TTD for residents abroad 6+ months
Important: Prohibited items include firearms, narcotics, certain foods, and endangered species products. Check the prohibited items list before importing.
Duty Rates & Classifications
| Product Category | Duty Rate | Notes |
|---|---|---|
| Motor Vehicles (New) | 25-45% | Based on engine capacity and type |
| Motor Vehicles (Used) | 35-50% | Additional age-based surcharges apply |
| Alcoholic Beverages | 25% + Excise | Plus specific excise duties |
| Tobacco Products | 20% + Excise | Plus specific excise duties |
| Textiles & Clothing | 20-25% | Varies by product classification |
| Electronics | 5-20% | Computers and phones often duty-free |
| Food Products | 0-40% | Essential foods often duty-free |
| Building Materials | 5-25% | Some materials duty-free for development |
CARICOM Preferential Rates:
Goods originating from CARICOM member states may qualify for reduced or zero duty rates under the CARICOM Single Market and Economy (CSME) agreement.
Additional Charges:
- • VAT: 12.5% on duty-paid value
- • Environmental levy: On certain products
- • Processing fees: Administrative charges
- • Storage fees: For delayed clearance
Required Documents
Standard Import Documentation:
- Commercial invoice
- Bill of lading or airway bill
- Packing list
- Certificate of origin (if claiming preferential rates)
- Import license (for restricted goods)
- Health/safety certificates (for applicable goods)
- Insurance certificate
- Foreign exchange permit (if required)
Special Requirements:
Motor Vehicles:
- • Vehicle registration documents
- • Roadworthiness certificate
- • Age verification documents
- • Environmental compliance certificate
Food Products:
- • Health certificate from country of origin
- • Laboratory analysis reports
- • Import permit from Ministry of Health
Pharmaceuticals:
- • Drug import permit
- • Certificate of pharmaceutical product
- • Good manufacturing practice certificate
Exemptions & Concessions
Duty-Free Categories:
Personal effects of returning residents
Diplomatic and consular goods
Goods for charitable organizations
Raw materials for local manufacturing
Medical equipment and pharmaceuticals
Educational materials and books
Renewable energy equipment
Agricultural inputs and equipment
Investment Incentives:
Approved investors may qualify for duty concessions under various programs:
- • Manufacturing incentives
- • Tourism development concessions
- • Free zone benefits
- • Renewable energy equipment