CUSTOMS DUTIES: UNITED STATES TO BARBADOS

Overview of Customs Duties from United States to Barbados

Barbados, as a full member of the Caribbean Community (CARICOM), maintains a structured customs regime based on the CARICOM Common External Tariff. When exporting goods from the United States to Barbados, exporters must be prepared to navigate a multi-tiered tax system that includes import duties, environmental levies, excise taxes, and Value Added Tax (VAT). Understanding these requirements is essential for accurate cost calculations and compliance with Barbadian customs regulations.

General Duty Rates

Barbados applies the CARICOM Common External Tariff with import duties ranging from 0 to 20 percent for most goods. However, certain product categories are subject to significantly higher duty rates:

Product Category	Import Duty Rate	Additional Taxes/Levies
General Goods (Standard Rate)	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; Environmental Levy $750-$1,000 per vehicle
T-Shirts and Apparel	115%	1% Environmental Levy
Alcoholic Beverages	0-20%	5-60% Excise Tax; 17.5% VAT
Tobacco Products	0-20%	5-60% Excise Tax; 17.5% VAT
Petroleum Products	0-20%	5-60% Excise Tax; 17.5% VAT
Sweetened Beverages	0-20%	10% Excise Tax; 17.5% VAT
Refrigerators	0-20%	$7.50 Environmental Levy per unit
Television Sets	0-20%	$5 Environmental Levy per unit

Value Added Tax (VAT) and Additional Levies

VAT is levied at 17.5 percent on most goods and services, with a reduced rate of 8.75 percent applied to hotel accommodations. Many basic food products and essential goods have been zero-rated or exempted from VAT, including certain medical services, water, and financial services. All goods imported incur a 1 percent environmental levy on the cost, insurance, and freight (CIF) value. Non-plastic, non-glass, non-metal, and non-paperboard containers incur an additional 0.75 percent environmental levy on CIF value.

Required Documentation

• Commercial Invoice detailing product description, quantity, unit price, and total value
• Packing List with detailed breakdown of shipment contents and weights
• Bill of Lading or Airway Bill proving shipment origin and destination
• Certificate of Origin confirming United States origin (required for preferential treatment under CARICOM)
• Import License or Permit (if applicable for restricted goods)
• Product-specific certifications (health, safety, quality standards as required)
• Proof of payment of all applicable duties and taxes

Important Regulations

• All shipments must comply with CARICOM Common External Tariff regulations
• Prohibited and restricted imports include certain agricultural products, hazardous materials, and counterfeit goods—consult the Barbados Customs Department for complete restrictions
• Excise taxes apply to four main categories: alcoholic beverages, tobacco products, motor vehicles, and petroleum products
• Goods must be properly labeled and marked according to Barbadian requirements
• Import duties are calculated on the CIF (Cost, Insurance, and Freight) value of goods
• Environmental levies are mandatory on all imports and apply in addition to standard tariffs

Trade Agreements

Barbados is a full member of CARICOM and applies the CARICOM Common External Tariff to all imports. The United States and CARICOM maintain trade relations, though no comprehensive free trade agreement currently exists. U.S. exporters should verify current trade preferences and any bilateral arrangements that may affect duty rates. The Barbados Customs Department maintains updated information on applicable tariffs and preferential rates.

Note: This information is based on official Trade.gov data as of 2021. Tariff rates and regulations may change. Exporters should contact the Barbados Customs Department or consult with a customs broker for the most current rates and specific product classifications.