Trinidad

Customs Essential Tools

Importing Procedures

In carrying out this activity, one has to be mindful that different organizations play significant roles in the process and they are separate and apart from the Customs & Excise Division.

Shipping Agents

Shipping agents are responsible for transporting the barrel from the foreign country to Trinidad & Tobago. They will notify you when the barrel has arrived and provide two (2) documents for Customs clearance:

• Bill of Lading
• Bill of Sight

The Bill of Lading gives title of ownership of the barrel. If the owner cannot clear the barrel personally, a signed letter of authorization and a copy of a photo ID must be given to the authorized person. A fee may apply for this service.

The Port

The recipient must take the Bill of Lading to the Port’s Barrel Shed 10. Port clerks will search for the location of the barrel. Port Authority staff will process the barrel and collect applicable fees (handling, rent, etc.).

They will then submit the following documents to Customs:

• Delivery Note
• Location Slip
• Port Receipt (showing all port fees paid)
• Bill of Sight

The Bill of Sight records the owner’s name and address, number of barrels/packages, vessel name, and a declaration of the contents. Once fees are cleared, Port staff will bring the barrel to the Customs examination area for inspection.

The Customs & Excise Division

At this stage, the Customs & Excise Officer will request:

1. A picture Identification Card, or
2. A signed authorization letter (with a copy of the owner’s photo ID) plus your own photo ID

The officer will ask you to declare the barrel’s contents and request that you open it for verification and valuation. Original receipts should be provided. If unavailable, Customs will assess the value using the Sixth Schedule of the Customs Act, Chap. 78.01.

The assessment will be recorded on the Bill of Sight and you will be informed of duties and taxes payable, if any. The officer will complete a Non-Trade Duty Entry (NTDE) or Free Entry (NTFE) form where applicable.

Payment and Collection

The Customs cashier will call your name via the public address system for payment of duties (if required). Once payment is made:

• You will receive a delivery receipt
• You will also receive the original NTDE or NTFE

Present these documents at the Port delivery area, and the Port staff will release the barrel to you.

Operating Hours

• Port Shed: 7:00 am – 4:00 pm (Closed 11:00 am – 12:00 noon for lunch)
• Customs Cashier: Closes at 2:00 pm

Personal Effects

Personal effects are defined as:

Articles (new and used) which a traveler may reasonably require for his/her personal use during the journey.

Any of the following must be declared:

• Household items
• Foodstuff including meats, fruit, and vegetables
• Gifts
• Alcohol
• Tobacco
• Commercial items, etc.

Must be declared on the Immigration/Customs Form (Form C15 revised) and the Unaccompanied Baggage Declaration Form (C88).

Tax Concessions Granted to Returning Nationals

Returning to reside permanently in Trinidad & Tobago? Well, there is good news for you! In 1994, Government, in an attempt to encourage nationals to return home, took a decision to grant tax concessions on a motor vehicle and household effects imported by such persons. The following is a summary of benefits to which a returning national is entitled.

Motor Vehicles

(Under the Motor Vehicles and Road Traffic Act Chapter 48:50 a "motor cycle" is considered a motor vehicle)

Requirements

In accordance with Section 45A of the Customs Act (Chap. 78:01), to qualify for any relief of taxes, the person must satisfy all of the following conditions:

1. The person must be eighteen (18) years old and over; and
2. Is or was a citizen of Trinidad & Tobago;
3. Has citizenship of two (2) countries, one of which is Trinidad & Tobago; or
4. Is the spouse of a person referred to in sub-paragraphs (i) or (ii) above;
5. Has obtained from the Minister to whom responsibility for trade is assigned, a licence to import such vehicle in accordance with the Trade Ordinance;
6. Must have resided abroad for a continuous period of at least five (5) years immediately prior to return to Trinidad & Tobago;
7. Intends to reside in Trinidad & Tobago permanently;
8. The person acquired the motor vehicle abroad;
9. The person is the registered owner of the vehicle prior to return and imports the motor vehicle six (6) months before or within one (1) year after return to Trinidad & Tobago;
10. Requires the vehicle for personal use;
11. Provides proof of ownership of the motor vehicle;
12. Must not sell or transfer the vehicle within two (2) years of its importation.

Relief from Customs Duties

In accordance with Section 45A(1) and (2) of the Customs Act (Chap. 78:01), the Returning National is entitled to full relief of Customs Duty.

Relief from Value Added Tax (VAT)

In accordance with Legal Notice No. 75 of 2013 the Returning National is entitled to full relief of Value Added Tax (VAT).

Relief from Motor Vehicle Tax (MVT)

For the purposes of relief from Motor Vehicle Tax (MVT), the vehicle must be of a class or description as detailed in Item 1 in Part I Appendix A of the Fourth Schedule of the Motor Vehicles and Road Traffic Act, Chapter 48:50, which is “private motor cars or rental cars, station wagons or estate wagons.” In this regard, the Returning National receives full relief from Motor Vehicle Tax.

Important Notes

• The concession granted to a Returning National for the importation of a motor vehicle is a one (1) time facility.
• If there is a transfer of ownership of the motor vehicle within two (2) years of the date of importation, the Returning National will then immediately pay the Customs Duty which would have been payable had the relief not been granted.

Categories of Household Effects

(A) Categories

There are two categories of household effects:

1. Items in use and possession of the passenger for at least one (1) year – No duties and taxes are payable. Any passenger can benefit from this measure, in accordance with Item 6(b) of the Second Schedule.
2. Items owned by a returning national residing abroad for at least five (5) years. Conditions for exemption from duties and taxes are:
   1. Must have resided abroad continuously for at least five (5) years and returning home to reside permanently, in accordance with Item 6(c) of the Second Schedule;
   2. The household effects are for personal use and not for sale or exchange;
   3. The household effects must be imported within two (2) months before or after the arrival of the returning national, or such further period as the Comptroller of Customs and Excise may allow in special circumstances in accordance with Item 6(d) of the Second Schedule;
   4. Exemptions apply to one householder per family.

Definition of Household Effects

The term ‘household effects’ shall include items such as air conditioning units, bedding, carpets, clocks, crockery, glassware, cutlery, electrical fans, furniture, record players, household electrical appliances, irons, kitchen and other domestic utensils, lamps, lanterns, household linen, perambulators, pianos, pictures, sewing machines, silver and plated ware, stoves and electrical cooking and heating apparatus, tape recorders, laptops, and other like articles.

*Motor vehicles, building materials, and foodstuff are excluded.*

(B) Relief from Customs Duties and Taxes

Full relief of Customs Duty and VAT is granted to household effects of a Cost, Insurance and Freight (CIF) value not exceeding $250,000.00 TT. However, where the CIF value exceeds $250,000.00 TT, the excess will attract the respective rates of Customs Duties and VAT plus an additional ten percent (10%) in Special Tax.

Other Requirements

In order to benefit from tax concessions, the Returning National must:

1. Provide proof of residence abroad (e.g. passport, employment records);
2. Provide proof of ownership of vehicle (e.g. registration certificate);
3. Provide an affidavit sworn before a local Commissioner;
4. Present two (2) passport-size pictures;
5. Present a Customs Declaration Form in person and attest in writing that the legal requirements have been met.

Continuous residence abroad by a Returning National shall not be affected by temporary visits to Trinidad and Tobago for periods not exceeding three (3) months in each of the five (5) years immediately prior to permanent return.

A licensed Customs Broker/Clerk will be required to prepare the Customs Entry. After acceptance, Customs Duty, Motor Vehicle Tax, VAT, and Special Tax (household effects, where applicable) will be payable to the Customs and Excise Division.

Warning

Heavy penalties are imposed for false declarations.

The above generally describes the tax concessions from which a returning national may benefit, and are provided for general information. However, discussions in this article must not be substituted for law.