Customs clearance in Trinidad and Tobago is handled by the Customs and Excise Division of the Ministry of Finance, which processes electronic declarations in ASYCUDA World, with permits and agency approvals routed through the TTBizLink portal. Duty follows the CARICOM Common External Tariff, with rates up to 20% on most goods, and 12.5% VAT is charged on the aggregate import value. Commercial goods must be cleared by a customs broker.
Cargo from Florida to Port of Spain or Point Lisas needs its declaration ready before the vessel arrives. Interworld Freight ships containers and LCL from Miami on its container shipping service to Trinidad and Tobago; this guide picks up at the customs desk, where the freight leg ends.
| Item | Trinidad and Tobago |
|---|---|
| Customs authority | Customs and Excise Division, Ministry of Finance |
| Electronic system | ASYCUDA World (Customs Border Control System), with agency permits routed through TTBizLink |
| Tariff framework | CARICOM Common External Tariff (CET), up to 20% on most goods |
| Trade agreements with the US | No reciprocal free trade agreement; CBERA preferences apply to exports to the US |
| Duty valuation basis | Fair market value of the goods when landed (ITA); Customs builds the customs value from the invoice plus insurance and freight (CIF) |
| VAT rate | 12.5%, levied on the aggregate import value |
| Other import levies | High excise taxes on spirits, wine, tobacco and motor vehicles; 7% tax on online purchases |
| Importer ID required | Registration with the authorities; VAT registration above TT$600,000 in gross supplies |
| Broker requirement | Customs broker required for commercial goods |
| De minimis | Not stated in the official sources reviewed |
The sequence below follows the U.S. International Trade Administration's description of the import process and the TTBizLink e-services model.
The ITA trade-barriers page flags local customs clearance as the most frequently reported problem for US exporters, with delays that can take weeks. It also notes that electronic payments are not accepted and that not every ministry involved uses the portal. Build a buffer into the delivery date. The filing role is defined in the glossary entry on customs broker.
The Country Commercial Guide lists seven documents for importing goods:
The Country Commercial Guide points importers to TTBizLink for online processing of these documents. Before the supplier issues the invoice, have the broker confirm which declaration form and which agency permits your commodity needs.
Trinidad and Tobago applies the CARICOM CET to goods from outside the region. The Country Commercial Guide on the import tariff states import tariffs up to 20% and gives these examples. The HS code sets the rate for each shipment; check it in the tariff look-up on the Customs ASYCUDA portal or with your broker.
| Category | Duty indicated | Source note |
|---|---|---|
| Books, CDs, computer hardware and software, scanners | Tariff-free | Examples named by the U.S. International Trade Administration |
| Most other goods from outside CARICOM | Up to 20% under the CET | U.S. International Trade Administration |
| Auto parts, DVD players, jewelry | 30% | U.S. International Trade Administration |
| Spirits, wine, tobacco, motor vehicles | Customs duty plus high excise tax | U.S. International Trade Administration |
| Certain food items | Zero-rated for VAT | Inland Revenue Division and U.S. International Trade Administration |
The guide was last published in March 2024. Check the live tariff before you commit to a landed price, especially after a budget announcement.
The U.S. International Trade Administration states that customs duty is assessed on the fair market value of imported goods when they land, and that VAT is levied on the aggregate import value, which in the entry is built from the CIF value plus duty. The order is therefore CIF value, then duty, then excise where it applies, then VAT on the total.
Illustrative example (round numbers, not a quote): machinery parts with a CIF value of TT$100,000 and an HS line at 20% duty.
Excise goods such as vehicles and spirits add an excise charge before VAT. Get the assessed figure from the broker before the vessel sails.
Commercial importers register with the revenue authorities, and a business whose gross commercial supplies exceed TT$600,000 in any twelve-month period must register for VAT, according to the Inland Revenue Division (threshold as of January 1, 2023). The VAT rate stated on that page is 12.5%.
For clearance, the Country Commercial Guide states that a customs broker is required when importing and exporting commercial goods. Choose a broker who handles your commodity week in, week out: the broker's classification choices become your tax liability. Interworld Freight coordinates with licensed brokers at destination and does not clear cargo in Trinidad and Tobago itself.
CARICOM trade arrangements give preferential access to goods originating in member states, supported by the CARICOM area invoice and certificate of origin. Trinidad and Tobago has no reciprocal free trade agreement with the United States. The Country Commercial Guide on trade agreements describes its US preferences as CBERA arrangements that favor exports to the US, so US-origin goods enter at the CET rate for their HS code.
For goods that come in temporarily and leave again, the guide on temporary entry sets these rules:
The sources reviewed do not describe free zone regimes, so ask the broker before you count on one.
The Ministry of Trade and Industry issues import licences for items on the negative list and some of those products are also subject to import surcharges. Health-related goods need further approval: the ITA notes that all drugs must be assessed, registered and certified by the Trinidad and Tobago Food and Drug Administration.
The Customs Act, Chapter 78:01, is the governing statute. For day-to-day work, use the prohibited and restricted imports guidance and your broker.
The Country Commercial Guide on trade barriers reports that clearing goods through local customs is the most frequently cited problem, with delays that can take weeks. The causes and fixes:
Storage and demurrage accrue while the entry is open, so each of these costs money as well as time.
Interworld Freight was founded in Miami in 1992 and operates ocean FCL and LCL, air freight, Miami warehousing and customs coordination with licensed brokers at destination. Routing, ports and transit are in our guide to shipping to Trinidad and Tobago, and Asian origins in shipping from China to Trinidad and Tobago. Duties and consumption taxes across the region are compared in Caribbean import duties and taxes. Send the commodity, HS code and value, and a quote comes back within one business day.
It follows the CARICOM Common External Tariff, with rates up to 20% on most goods, according to the U.S. International Trade Administration. Some lines are tariff-free, such as books and computer hardware, and others are higher, such as 30% on auto parts and jewelry.
12.5%. It is levied on the aggregate import value, which includes cost, insurance, freight and duty. Certain food items are zero-rated.
Yes for commercial goods. The Country Commercial Guide states that a customs broker is required when importing commercial goods, and the broker files the electronic declaration.
A CARICOM area invoice, the supplier's invoice, the bill of lading or air waybill, a C75 or C76 declaration signed by the importer and a certificate of origin. A health certificate and an import licence are added where the product requires them.
Apply the HS-code duty rate to the landed value, add any excise, then charge 12.5% VAT on the aggregate value (CIF plus duty). Your broker's ASYCUDA assessment gives the final figure.
No. There is no reciprocal free trade agreement with the United States, so US-origin goods pay the CET rate for their HS code. CBERA preferences favor Trinidad and Tobago exports to the US.
Yes, with advance arrangement with Customs. A deposit or bond covering the duty liability must be posted first, and 10% of the duty becomes due for every three months an item stays in the country.
The Ministry of Trade and Industry issues licences for items on the negative list. Drugs also need assessment and registration by the Trinidad and Tobago Food and Drug Administration.
Photo: Container ships under gantry cranes at a terminal in Trinidad. Kalamazadkhan, CC BY-SA 4.0, via Wikimedia Commons.