CUSTOMS DUTIES: UNITED ARAB EMIRATES TO BARBADOS

Overview of Customs Duties from United Arab Emirates to Barbados

Barbados, as a full member of the Caribbean Community (CARICOM), has implemented a structured customs regime based on the CARICOM Common External Tariff system. When exporting goods from the United Arab Emirates to Barbados, exporters must navigate a comprehensive tariff structure that includes base import duties, environmental levies, excise taxes, and Value Added Tax (VAT). Understanding these regulatory requirements is essential for accurate cost calculations and compliance with Barbadian customs regulations.

The Barbadian customs system applies tariffs to most imported goods, with rates varying significantly based on product classification. Additionally, environmental protection measures and excise taxes on specific product categories add complexity to the import process. Proper documentation and classification of goods are critical to ensuring smooth customs clearance.

General Duty Rates

Barbados applies the following tariff structure for imported goods:

Product Category	Import Duty Rate	Additional Taxes/Levies
General Merchandise	0-20%	1% Environmental Levy
Fruits and Vegetables	40%	1% Environmental Levy
Jewelry	60%	1% Environmental Levy
Watches	50%	1% Environmental Levy
Motor Vehicles	45%	5-60% Excise Tax; $1,500 BBD Environmental Levy (new); $2,000 BBD (used)
T-Shirts	115%	1% Environmental Levy
Alcoholic Beverages	0-20%	5-60% Excise Tax; 1% Environmental Levy
Tobacco Products	0-20%	5-60% Excise Tax; 1% Environmental Levy
Petroleum Products	0-20%	5-60% Excise Tax; 1% Environmental Levy
Sweetened Beverages	0-20%	10% Excise Tax (before VAT); 1% Environmental Levy
Refrigerators	0-20%	$15 BBD Environmental Levy; 1% Environmental Levy on CIF
Television Sets	0-20%	$10 BBD Environmental Levy; 1% Environmental Levy on CIF

Value Added Tax (VAT): A VAT of 17.5% is levied on most goods and services. Hotel accommodations are taxed at 8.75%. Many basic food products and essential services are zero-rated or exempted.

Required Documents

• Commercial Invoice with detailed product descriptions and values
• Packing List specifying contents, weights, and dimensions
• Bill of Lading or Airway Bill for transportation
• Certificate of Origin (particularly important for CARICOM trade preferences)
• Import License (if required for specific product categories)
• Product-specific certifications (health, safety, quality standards as applicable)
• Harmonized System (HS) Code classification documentation
• Insurance documents

Important Regulations

• Environmental Levies: All goods in non-plastic, non-glass, non-metal, and non-paperboard containers incur an additional 0.75% environmental levy on CIF value.
• Excise Tax Categories: Specific excise tax rates apply to alcoholic beverages, tobacco products, motor vehicles, and petroleum products. These rates range from 5-60%.
• Prohibited and Restricted Items: Certain goods may be prohibited or restricted from import. Consult the Barbados Customs Department for the current list.
• Labeling Requirements: Products must comply with Barbadian labeling and marking standards, particularly for food, pharmaceuticals, and consumer goods.
• Customs Clearance: All shipments must be declared to the Barbados Customs Department with accurate HS codes and valuations.

Trade Agreements

Barbados is a member of the Caribbean Community (CARICOM), which provides preferential trade terms among member states. However, as the United Arab Emirates is not a CARICOM member, goods exported from the UAE to Barbados will be subject to the standard Common External Tariff rates outlined above. Exporters should verify whether any bilateral trade agreements between the UAE and Barbados may provide preferential treatment for specific product categories. For the most current information on applicable trade agreements and preferential rates, contact the Barbados Ministry of Foreign Trade or the Barbados Customs Department.