Importing goods into Barbados means paying three charges on every shipment: a customs duty set by the CARICOM Common External Tariff, Value Added Tax at 17.5 percent, and an environmental levy. There is no de minimis threshold, so duty and tax apply from the first dollar of value. Declarations run through an electronic platform called ASYCUDA World, and most commercial importers use a licensed customs broker to file them.
What You Will Pay in Customs Duty
Barbados applies the CARICOM Common External Tariff, which runs from zero to 20 percent for most goods, calculated on the Cost, Insurance, and Freight (CIF) value of the shipment.1International Trade Administration. Barbados – Import Tariffs Classification follows the internationally standardized Harmonized System.2Caribbean Community (CARICOM). Revised Common External Tariff of the Caribbean Community
Several categories sit well above the standard band. Motor vehicles carry a 45 percent duty, fruits and vegetables 40 percent, watches 50 percent, jewelry 60 percent, and certain clothing items such as t-shirts reach 115 percent.1International Trade Administration. Barbados – Import Tariffs Look up the specific tariff heading for your product before pricing a shipment.
Goods manufactured in a CARICOM member state and certified as CARICOM-origin generally enter duty-free. The importer needs a CARICOM Invoice (form C23) certified by the originating country’s customs authority. This exemption covers only the customs tariff itself. VAT, the environmental levy, and any excise tax still apply.
VAT on Imports
VAT applies to nearly all imported goods at 17.5 percent, charged on the CIF value plus any applicable duty. You are paying VAT on the duty-inclusive figure, not on the invoice price alone. Accommodations and direct tourism services are taxed at 7.5 percent, and telecommunications services at 22 percent.3Barbados Revenue Authority. VAT Rates
A basket of basic food items is zero-rated, meaning VAT applies at a zero percent rate.4Barbados Revenue Authority. Zero-Related Items The list is adjusted from time to time through budget announcements, so confirm the current basket with the Barbados Revenue Authority if you are shipping food.
Environmental Levy
Every imported good is subject to an environmental levy under Cap. 70 of the Laws of Barbados. It is treated as a duty of customs and charged on the CIF value.5The Laws of Barbados. Environmental Levy CAP 70 The statutory schedule sets three bands:
- Motor vehicles: a flat per-unit charge. Used motor cars face BBD $4,000 per car; other vehicles BBD $300 per vehicle.5The Laws of Barbados. Environmental Levy CAP 70
- Goods in containers of plastic, glass, metal, or paperboard: 2 percent of CIF value.5The Laws of Barbados. Environmental Levy CAP 70
- All other goods: 1.5 percent of CIF value.5The Laws of Barbados. Environmental Levy CAP 70
Rates are periodically amended through budget measures, and the U.S. International Trade Administration has published slightly different figures that may reflect adjustments not yet consolidated into the statute.1International Trade Administration. Barbados – Import Tariffs Confirm the current rate with the Barbados Customs and Excise Department before you commit to a shipment.
Excise Tax on Specific Categories
Excise tax stacks on top of duty, VAT, and the environmental levy, but only for four categories: alcoholic beverages, tobacco products, petroleum products, and motor vehicles.6Barbados Revenue Authority. Excise Tax If you are not shipping something on that list, excise does not apply.
For alcohol and tobacco, excise is generally charged per unit rather than as a percentage. Whiskey in bottles carries BBD $31.50 per litre, gin and vodka BBD $20.25 per litre, sparkling wine BBD $4.80 per litre, and cigarettes BBD $210.00 per kilogram.7Barbados Revenue Authority. Excise Tax Regulations, 2016 Beer in metal containers carries an additional BBD $0.75 per container on top of the per-litre rate. The full schedule sits in the Excise Tax Regulations, 2016, and rates vary sharply across subcategories, so pull the exact tariff heading for your product.
Documents You Need Before Shipping
Paperwork errors are where most delays happen. Every commercial import needs:
- A commercial invoice describing the goods, quantities, and true transaction value. A CARICOM document invoice works if it contains the same information.8International Trade Administration. Barbados – Import Requirements and Documentation
- A bill of lading for sea freight or an air waybill for air freight.8International Trade Administration. Barbados – Import Requirements and Documentation
- The C-63 form, Barbados’s customs declaration form. It records the items, weight, shipper details, and tariff code, and is required for imports and exports.8International Trade Administration. Barbados – Import Requirements and Documentation
- The Single Administrative Document (SAD), the formal electronic declaration filed in ASYCUDA World, which pulls in the commercial and shipping data.9Barbados Customs and Excise Department. Commercial Declaration Standard Operating Procedure
If the goods are restricted, the required import permit or license must be in hand before the shipment arrives. Turning up at the port without it means the goods sit until the paperwork is resolved, or are seized outright if the item turns out to be prohibited.8International Trade Administration. Barbados – Import Requirements and Documentation
How Clearance Runs Through ASYCUDA World
All declarations are processed through ASYCUDA World, the electronic platform operated by the Barbados Customs and Excise Department. You can file your own declaration; Barbados law does not force you to use a licensed broker for your own goods. Most commercial importers hire one anyway because classification and valuation leave little room for error. A broker acting for others must hold a license from the Comptroller of Customs.9Barbados Customs and Excise Department. Commercial Declaration Standard Operating Procedure
Once the SAD is submitted, an automatic risk assessment routes the shipment into one of four lanes:9Barbados Customs and Excise Department. Commercial Declaration Standard Operating Procedure
- Green: released without physical examination.
- Yellow: document review before release.
- Blue: released, but subject to a post-clearance audit.
- Red: full physical examination of the cargo.
The system then generates a Customs Assessment Number and an Assessment Notice showing what is owed. Payment can be made at any Customs office, with prepayment and deferred payment options available if secured by a Customs bond.9Barbados Customs and Excise Department. Commercial Declaration Standard Operating Procedure Only once payment clears and any examination is finished will Customs issue a release order authorizing the cargo custodian to hand over the goods.
The Storage Clock at the Port
Barbados Port Inc. allows five days of free storage at Bridgetown Port. After that, storage charges start accruing, and they add up quickly on a large consignment. If the delay was caused by Customs processing rather than importer inaction, the port authority has historically been willing to review and waive charges on a case-by-case basis, but you have to raise it. The practical point is to have your documentation and payment ready before the vessel arrives.
Restricted and Prohibited Goods
Barbados regulates imports through a formal list under the Customs (List of Prohibited and Restricted Imports and Exports) Order, 2009. Some items are banned outright; others require a permit from the relevant government authority before the shipment leaves.
Prohibited imports that will be seized, and may lead to prosecution, include counterfeit coin, food declared unfit for human consumption, obscene or indecent publications, prepared opium and related paraphernalia, fictitious stamps, toy guns that produce a gunfire sound, ozone-depleting substances such as halons and carbon tetrachloride, and fresh fruit and vegetables from Florida unless accompanied by a phytosanitary certificate confirming fumigation for Mediterranean fruit fly.10Office of the Attorney General of Barbados. Customs (List of Prohibited and Restricted Imports and Exports) Order, 2009
Restricted goods need a permit obtained before departure. Animals, animal products, biologicals such as vaccines, and meat products require a permit from the Veterinary Services Department.11Consulate General of Barbados at Toronto. What Do I Need to Know About Import Permits? Firearms require authorization from the Commissioner of Police. Agricultural products may need clearance from Plant Quarantine. In every case, the permit must be in hand before importation, not applied for after arrival.8International Trade Administration. Barbados – Import Requirements and Documentation
Penalties for Getting the Declaration Wrong
Penalties under the Customs Act (Cap. 66) are steep enough that shortcuts on a declaration rarely pay off. Making a false declaration, answering a customs officer untruthfully, or using a falsified document can bring a fine of BBD $150,000 or three times the value of the goods, whichever is greater, plus up to two years of imprisonment. Any goods tied to a false entry, misleading invoice, or incorrect declaration are subject to forfeiture, meaning Customs can take them.12Barbados Law Courts. Customs Act (Cap 66)
Honest mistakes still cost money. Changing your customs procedure code on a declaration that has already been assessed carries a BBD $200 penalty. Other post-assessment corrections carry a BBD $100 penalty. If a customs officer finds a classification or valuation error that produces additional duties of up to BBD $1,500, you owe a BBD $400 penalty on top of the extra duties.12Barbados Law Courts. Customs Act (Cap 66) Carriers face stiffer exposure: transmitting false or incomplete pre-arrival data can trigger a BBD $200,000 penalty against the ship’s master or aircraft commander.
Personal Effects and Returning Nationals
If you are relocating rather than shipping commercial cargo, different rules apply. The Returning Nationals Program is open to Barbadian citizens who have lived abroad for at least 10 consecutive years and are permanently returning. To qualify, you must hold Barbadian citizenship and cannot have spent more than 183 days in Barbados in any calendar year during that 10-year period. Nationals deported for criminal activity do not qualify.
Returning nationals should prepare a passport or Barbados ID, proof of residence abroad for the past 10 years (a signed job letter, an attorney’s affidavit, or successive income tax returns), a detailed inventory of household goods, and the original bill of lading or air waybill. If you plan to import tools or professional equipment, submit that list to the Comptroller of Customs for approval before returning.
For non-residents arriving as travelers, personal effects means clothing, cosmetics, and personal-use items reasonably needed on a vacation. Passengers also get a duty-free allowance of one litre of spirits or wine. Anything above the allowance is subject to the standard duty and tax schedule.