Japan Used Car Import Duty / Regulation in Barbados

• Year Restrictions

  No Age Limit

• Destination Port

  Bridgetown

• Time of Shipment

  31 to 41 Days (RoRo)

• Vessel Schedule

  RoRo (Monthly)

• Shipping Line

  ----

• Inspection

  No Inspection Required

Used/Reconditioned Vehicles:

• Following amendment of the regulations governing the importation of used or reconditioned cars, used or reconditioned cars could not be imported into Barbados if they were older than four (4) years and /or if they had an odometer reading over 50,000 kilometers (31,250 miles).
• However, importation by Returning Nationals of vehicles older than four (4) years or with odometer readings exceeding 50,000 km is allowed, provided the Returning National submits proof that he/she owned the vehicle for at least four (4) years prior to importation.
• Where the vehicle has been owned by the Returning National for less than four (4) years it must conform to current regulations, i.e. it must be less than four (4) years old and have an odometer reading of less than 50,000 km.
• However, where the Returning National’s vehicle does not qualify under the foregoing rules, the Returning National must obtain permission for the importation from the Ministry of Finance and Economic Affairs prior to shipping that vehicle.

Returning Nationals / Diplomats:

If importer not a diplomat or returning national – Vehicles must be four (4) years or under with an odometer reading of 50, 000 km or less.

If importer is a returning national There are no restrictions on age or mileage provided the candidate meets all other requirements outlined in the Returning National Guidelines. The vehicle is free of all normally applicable import duties and taxes.

If importer is a diplomat No restrictions apply in this case, and the vehicle is free of all normally applicable import duties and taxes.

Who will be considered as Returning Nationals?

A returning national is one who is a Barbadian who has attained the age of at least 50 years, and a Barbadian citizen by birth, registration, naturalization or descent and has been living abroad for 10 years or over. A Barbadian by descent is required to show proof of having resided on the island for at least 183 days within a year at some time prior to emigration.

Attention !!! It should be noted that Barbadian nationals deported for criminal activities do not qualify under the Returning Nationals Programme.

Documents Required:

• Valid Passport
• Inventory
• Original bill of lading or Express Release
• Import License for Motor Vehicles
• Bill of Lading
• Commercial Invoice
• Title and Registration Certificate
• Importing a used vehicle also requires: owner’s log book and insurance policy for period plus any other documents which provide proof of period of ownership.

Customs Procedure:

A customs interview is required followed by customs examination at residence. Consignee’s presence is needed at customs interview and examination, a minimum of 4 days must be allowed for clearance.

Customs Procedures for Diplomats:

• If vehicle importer is a diplomat then original bill of lading and full inventory of items are required prior to arrival of the shipment so that diplomatic agencies can apply for the exemption certificate required for customs clearance.
• It also need approval from Ministry of Foreign Affairs which takes 2 to 4 days.
• Clearance can then be done within 1 to 2 days after documents are returned from Ministry.

Duty and Taxes:

Import Duty

Barbados is a full member of the Caribbean Community and as such, has implemented (CARICOM) Common External Tariff for used vehicle, for motor vehicles 45%.

Excise Tax

Excise duty is charged(46.95, 64.35, 76.34, or 93.73%, depending on the engine capacity and chargeable value)

1. Motor Vehicles falling under H.S. Heading 87.03 whose engine capacity is 1800 cc or more and have a chargeable value exceeding $ 45,000 – rate of excise tax is 120 %

2. Motor vehicles for the transport of goods (H.S. No. 87.04) will be taxed as follows

2.a Where the gross vehicle weight does not exceed 5 tonnes and where the chargeable value does not exceed $ 45,000, the rate of excise tax is 62.77 %

2.b Where the gross vehicle weight does not exceed 5 tonnes and where the chargeable value exceed $ 45,000 the rate of excise tax is 80.16 %

2.c Where the gross vehicle weight exceeds 5 tonnes, the rate of excise tax is 10 %

Vat

The value added tax is currently levied at 17.5% on most used cars imported into Barbados.

Environmental Levy

Additional 1% environmental levy is also imposed. The environmental levy rates that vary from the standard 1% on used motor vehicles (USD $1000.00). All used vehicle imported in containers incur a 0.75 % environmental levy of Cost, Insurance, and Freight Rate(CIF) value.

Payment of Duty and Taxes

The Customs Department will release your vehicle after all import requirements have been fulfilled, including the payment of duties and taxes. After receiving your payment, the computer system will print a detailed statement on the copies of your Customs Declaration. You will receive copies of the Customs declaration with the printed statement. One of the copies will be serve as your receipt.

Some of the documents that must be presented to customs when vehicle arrive in Barbados

• Bills of lading depending on the method of import.
• The CARICOM document invoice.(The Commercial Invoice is acceptable if all of the required information is present).
• The supplier's invoice documenting all items in the shipment.
• The C-60 form which is a declaration of particulars relating to Customs Value.
• The C-63 form that indicates the items shipped, the weight, the shipper, the tariff code, etc., must also be attached.

Returning Nationals /Diplomat:

The Customs Department will release your vehicle after all import requirements have been fulfilled, including the payment of duties and taxes. After receiving your payment, the computer system will print a detailed statement on the copies of your Customs Declaration. You will receive copies of the Customs declaration with the printed statement. One of the copies will be serve as your receipt.

• Proof of Citizenship Any of these is accepted as a proof, Barbados passport, a birth certificate or certificate of citizenship accompanied by a photo identification card, such as a driver’s license.
• Proof of Residence Overseas You can present some evidence against it such as, copies of filed income tax returns, proof of social security payments for the qualifying ten-year period, official letters of employment giving employment dates will be accepted, diplomas and degrees along with letters from the educational or vocational institutions showing dates of study will be accepted. These letters must carry the name, address, telephone and fax numbers and e-mail address of the company, agency, or government department and must be signed and dated.

Concessions is granted on satisfying the criteria relating to citizenship and residence overseas, returning nationals qualify for the duty free concessions.