Barbados

The entry of imports into Barbados is governed by the Customs Act, Cap 66 (as amended) and the Customs Regulations 1963 (as amended).

An Import Single Administrative Document (SAD) must be submitted for all goods imported into Barbados, with the exception of fresh fish taken by Barbadian fishermen, passenger's baggage and non-commercial postal parcels. A commercial SAD is not required for non-commercial value or de minimis items.
The SAD must include the relevant 10 digit manifest and waybill reference number for imported goods.
All completed SADs must be submitted through self-assessment in Barbados' ASYCUDA system.

The importation of all restricted articles such as arms and ammunition, explosives and some narcotic drugs, as listed under Cap 239 of the Miscellaneous Controls Act, must conform to the provisions of Barbados' Customs legislation (Cap 66 Section 89).

The payment of applicable import duties, taxes and fees can be done at any Customs office in Barbados. A prepayment and deferred payment facility is also offered by the Customs and Excise Department, secured by a Customs security bond.

After payment of customs duties and taxes has been made, an automatic risk assessment is executed immediately (or after assessment where no duties are applicable). As part of the risk assessment, the goods to be imported under the customs declaration are allocated to either a red, yellow, blue or green lane, with procedures as follows:
Green lane - goods can be released without examination unless otherwise re-routed
Blue lane - goods are assigned an automatic Customs Release, and post-clearance verification will be carried out by a Post Clearance Audit Unit
Yellow lane - verification of all or some of the details included in the SAD and ancillary documents is required
Red lane - verification of all or some of the details included in the SAD and ancillary documents is required along with a physical examination of the imported goods

Imports of certain products into Barbados are prohibited or restricted. These are outlined in the First Schedule of the Customs (List of Prohibited and Restricted Imports and Exports) Order, 2009 (amended 2020).

Other imported items require an import license. A complete list of imported items subject to licensing requirements is included in the Miscellaneous Controls (General Open Import License) Regulations, 2014 (Statutory Instrument 2014 No. 8).

An import permit is required for plants, plant products or other regulated articles from a country of origin where there are confirmed or suspected quarantine pests as well as in cases where they are subject to post-entry quarantine requirements, for a prescribed end use or for research purposes, required in response to a humanitarian crisis or natural disaster, required to be traced over a period of time, or is subjected to a pest risk analysis conducted by the National Plant Protection Organisation and the Organisation determines that there is a risk. Applications for an import permit must be made to the National Plant Protection Organisation.

Imports of animals, animal products or animal-related items require an international veterinary certificate, import permit and written approval from the Veterinary Authority.

A license must be obtained from the Ministry of Health for imports of psychotropic and other controlled drugs.

Packaging, labelling and marking requirements are set out in the standards regulations published by the Barbados National Standards Institution (BNSI). Information on the packaging and labelling requirements for individual products is provided in the BNSI Standards Catalogue 2025 Vol. 1. This includes general labelling requirements (BNS 5: Part I) and specific labelling requirements for pre-packaged foods (BNS 5: Part 2), garments and textiles (BNS 5: Part 3), footwear (BNS 5: Part 4), pre-packed goods (BNS 5: Part 6), pre-packed meat and poultry parts/cuts and fish and fishery products (BNS 5: Part 7), household applicances and products (BNS 5: Part 8), toys and playthings (BNS 23), fresh agricultural produce (BNS CRS 24), tobacco products (BNS CRS 26), retail packages of aerosol insecticides (NBS CRS 37), brewed products (BNS CRS 40), brewery products (BNS 186), rice (NBS CRS 44), carbonated beverages (BNS 53), refrigerating appliances (BNS CRS 57), flourescent lamps (BNS CRS 58), air conditioners (BNS CRS 59), packaged water (BNS CRCP 1) and packaged natural coconut water (BNS CRCP 2).
Details on packaging requirements are provided for fresh meat (BNS CP 13) and processed meat products (BNS CP 15).
Information is also provided on the use of paperboard cartons (BNS CP 2: Part 1) and care labelling of textiles (BNS CP 3).
The BNSI Standards Catalogue 2025 Vol. 1 also specifies requirements for pictoral marking on transit packages for handling of goods (BNS 8) and dangerous goods (BNS 44) as well as for packages containing photographic materials sensitive to radiant energy (BNS 9).

HACCP
Barbados' National Agricultural Health and Food Control Programme (NAHFCP) coordinates key regulatory functions relating to food control (food safety and quality) and agricultural health (plant, animal and veterinary public health). Hazard Analysis and Critical Control Points (HACCP) are key elements of the NAHFCP.

SPS
Barbados' Ministry of Agriculture and Food and Nutritional Security is the main regulatory authority governing food safety and animal and plant health standards for imports.
The legal framework underpinning the country's SPS regulations comprises the Animals Diseases and Importation Control Act CAP 253, Plant Protection Act CAP 268, Plant Pest and Disease Eradication Act CAP 266A and Pesticides Act CAP 395.

Phytosanitary certificates are required from relevant authorities in the exporting country for fresh fruit, vegetables, plants, and plant materials entering Barbados, and must accompany the goods declaration before processing is allowed. Overseas health certificates are required for meat and meat products.
Enquiries regarding specific SPS requirements for exporting to Barbados can be directed to the country's WTO/SPS Enquiry Point at: https://agriculture.gov.bb/SPS/.

The Barbados Revenue Authority (BRA) is the central statutory agency responsible for administering and collecting taxes in Barbados.

Domestic corporations are taxed on their world income, whereas external companies carrying on business through a branch in Barbados, pay corporation tax on locally sourced income as well as a tax on branch profits remittances.
Corporation tax is paid on profits at a rate of 25% of taxable income. Under certain conditions, outlined in the 'Small Business Development Act', small businesses pay tax at a rate of 15%.
Locally incorporated international business companies and offshore banks pay corporation tax at rates of 2.5%, reducing to 1%, while captive insurance companies are tax exempt.

VAT rates in Barbados are applied as follows:
Zero-rated items: 0%
VAT on accommodating direct tourism services: 7.5%
Rate for standard supplies: 17.5%
VAT on telecommunications services: 22%

There is no capital gains, wealth, inheritance or gift tax in Barbados.

Barbados has double taxation agreements with the following countries: CARICOM Member States, Botswana, Canada, China, Cuba, Finland, Malta, Mauritius, Norway, Sweden, Switzerland (Extension of United Kingdom Treaty), the United Kingdom, the United States of America, Venezuela.

CARICOM trade agreements
As a member of CARICOM, Barbados is participating in a phased regional integration process to establish a CARICOM Single Market and Economy (CSME). The CARICOM members apply a common external tariff on imports from outside CARICOM.
Barbados is party to the following CARICOM external trade agreements:
- CARICOM-Colombia Trade and Economic Cooperation Agreement
- CARICOM-Costa Rica FTA
- CARICOM-Cuba Trade and Economic Cooperation Agreement
- CARICOM-Dominican Republic FTA
- CARICOM-Venezuela Trade and Investment Agreement

OECS Economic and Customs Union
Barbados is a member of the OECS Economic and Customs Union, a more deeply integrated sub-group within the broader CSME. The OECS countries share a single currency (EC dollar) and a common monetary policy (EC Central Bank). The OECS functions as a free trade area, with free movement of goods, services and people among member states. The OECS countries employ a common external tariff for trade with countries outside the union.

Caribbean-Canada Free Trade Agreement (CARIBCAN)
Barbados is party to CARIBCAN, a non-reciprocal agreement with Canada which allows all Commonwealth Caribbean countries to export goods duty free to Canada, with a few exceptions.

Economic Partnership Agreements (EPAs)
As a member of CARIFORUM, Barbados is a signatory to the following EPAs:
- CARIFORUM-European Union Economic Partnership Agreement
- CARIFORUM-UK Economic Partnership Agreement

Caribbean Basin Initiative (CBI)
Through the CBI, Barbados and other eligible Caribbean Basin economies enjoy duty-dree access to the United States market for most goods.

A number of regional and international commercial banks provide trade financing in Barbados. These include:
- Bank of Nova Scotia (Scotiabank)
- CIBC First Caribbean International Bank
- RBC Royal Bank (Barbados) Limited
- Republic Bank (Barbados) Ltd.

In addition, the Central Bank of Barbados (CBB) operates an Export Finance Guarantee Scheme, covering up to 75 percent of amounts paid in advance of an export.

Export Barbados, an agency of the Barbados Government, is the country's official trade promotion agency.

The Caribbean Export Development Agency, the regional trade promotion agency for the Caribbean, is also headquartered in Barbados (and also operates a sub-regional office in the Dominican Republic).