Question 1

How is Customs Import Duty calculated by the Customs and Excise Division (CED) in Trinidad?

Accepted Answer

Import duty is calculated on the CIF (Cost, Insurance, and Freight) value using the CARICOM Common External Tariff (CET), typically ranging from 0% to 30% depending on the tariff heading.

Question 2

What is the Online Purchase Tax (OPT) and when does it apply in Trinidad?

Accepted Answer

The Online Purchase Tax is charged at 7% on the CIF value of goods imported into Trinidad and Tobago via air courier services or web-shopping mailboxes.

Question 3

What is the standard Value Added Tax (VAT) rate on imported goods?

Accepted Answer

VAT is charged at 12.5% on the landed value of imported goods (CIF value plus customs duty plus Online Purchase Tax plus any excise duties).

Question 4

Are zero-rated goods exempt from both import duty and VAT in Trinidad?

Accepted Answer

Basic unprocessed food items, medicines, agricultural inputs, and capital machinery are often zero-rated (0% VAT), though CET import duties may still apply unless specifically exempt.

Question 5

What documentation is required to clear imports through the ASYCUDA World system?

Accepted Answer

Importers must furnish a commercial invoice, bill of lading or airway bill, ASYCUDA e-C82 declaration, CARICOM invoice (if applicable), and permits for regulated cargo.

Tariff / Fee Component	Calculation Basis	Amount (TTD)
Customs Import Duty (CET)	20% on CIF value	TT$0.00
Online Purchase Tax (OPT)	7.0% on CIF value (Air courier / e-commerce)	TT$0.00
Value Added Tax (VAT)	12.5% on (CIF + Duty + OPT)	TT$0.00
Port Wharfage & Handling Fee	Local terminal clearance charges	TT$0.00
Total Landed Import Investment		TT$0.00

Trinidad Customs Duty, VAT & Online Purchase Tax Calculator

Landed Import Assessment Summary

📊 Republic of Trinidad and Tobago Statutory Breakdown Matrix (BIR & NIBTT)

Engr. Muhammad Shahzad